natgillin/translations-raw huggingface dataset:
Considering that the Commission has already demonstrated in Section 9.2.3.1 that the SMBV APA endorses certain methodological choices made by Starbucks' tax advisor for transfer pricing purposes that cannot be considered to result in a reliable approximation of a market-based outcome resulting in a reduction of SMBV's tax liability in the Netherlands, the Commission can similarly conclude that that APA also gives rise to a selective advantage under the more limited reference framework of Article 8b(1) CIT and the Decree.
Osa käesolevast tekstist on peidetud, et mitte avaldada konfidentsiaalset teavet.
Justification
Need osad on nurksulgudes.
Neither the Netherlands nor Starbucks have advanced any possible justification for the selective treatment of SMBV as a result of the SMBV APA.
SCTC roheliste kohviubadega seotud kasumimarginaalid ja juurdehindlused on ümardatud lähima 3 % kordseni.
The Commission recalls, in this respect, that the burden of establishing such a justification lies with the Member State.
Tõendava dokumendina esitati ka varasem eelotsus, mille Madalmaade maksuhaldur ning Starbucks Coffee BV ja SMBV olid sõlminud 2001. aastal.
In any event, the Commission has not been able to identify any possible ground for justifying the preferential treatment from which SMBV benefits as a result of the SMBV APA that could be said to derive directly from the intrinsic, basic or guiding principles of the reference system or that is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [232], whether that reference system is the general Dutch corporate income tax system, as established by the Commission, or the Decree, as advocated by the Netherlands and Starbucks.
See kiri saadeti Madalmaadele inglise keeles 7. märtsil 2014 ja hollandi keeles 14. märtsil 2014.
Conclusion on the existence of a selective advantage
Vt joonealune märkus 1.
The Commission concludes that the SMBV APA, by endorsing a method for arriving at a profit allocation to SMBV within the Starbucks group that cannot be considered to result in a reliable approximation of a market-based outcome in line with the arm's-length principle and that results in a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, confers a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty.
Nõukogu määrus (EÜ) nr 659/1999, 22. märts 1999, millega kehtestatakse üksikasjalikud eeskirjad Euroopa liidu toimimise lepingu artikli 108 kohaldamiseks (EÜT L 83, 27.3.1999, lk 1).
By a subsidiary line of reasoning, the Commission concludes that the SMBV APA, by endorsing under the Decree, based on Article 8b(1) CIT, a method for arriving at a profit allocation to SMBV that cannot be considered to result in a reliable approximation of a market-based outcome in line with the arm's-length principle and that results in a lowering of SMBV's tax liability as compared to other group companies taxable in the Netherlands, confers a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty.
Mis tahes viidet määrusele (EÜ) nr 659/1999 võib käsitada viitena määrusele (EL) 2015/1589 ja tuleks lugeda kooskõlas viimatinimetatud määruse II lisas esitatud vastavustabeliga.
Beneficiary of the contested measure
C(2015) 862, 12.2.2015.
The Commission considers the SMBV APA to grant a selective advantage to SMBV within the meaning of Article 107(1) of the Treaty, since it leads to a lowering of that entity's taxable profit in the Netherlands as compared to non-integrated companies whose taxable profits are determined by transactions concluded on market terms.
Starbucks US viitab kõikidele Starbucksi kontserni äriühingutele, mis on Ameerika Ühendriikide residendid.
However, the Commission notes that SMBV forms part of a multi-national corporate group, i.e. the Starbucks group, the remuneration of SMBV's role within that group being the subject-matter of the SMBV APA.
See kirjeldus põhineb Starbucksi 2014. aasta aastaaruande leheküljel 2.
Separate legal entities may be considered to form one economic unit for the purpose of the application of State aid rules.
Üksikasjalikum teave Starbucksi kontserni kohta on esitatud menetluse algatamise otsuse põhjenduses 20.
That economic unit is then considered to be the relevant undertaking benefitting from the aid measure.
SMBV eelkokkuleppe kohaselt korraldatakse pärast kuuendat majandusaastat, st 2013. aasta lõpus, vahekontroll, et näha, kas kõik asjaolud ja tingimused on jäänud samaks.
As the Court of Justice has previously held, ‘[i]n competition law, the term “undertaking” must be understood as designating an economic unit […] even if in law that economic unit consists of several persons, natural or legal’ [233].
Hollandikeelsest algtekstist: „[SMBV] wordt geacht een arm's length vergoeding te ontvangen voor haar activiteiten zoals beschreven [in het transfer pricing report] indien de operationele marge [9–12] % van de relevante kostgrondslag bedraagt“.
To determine whether several entities form an economic unit, the Court of Justice looks at the existence of a controlling share or functional, economic or organic links [234].
Hollandikeelsest algtekstist: „De jaarlijks door SMBV aan Alki LP te betalen royalty wordt aan het einde van het jaar vastgesteld op het verschil tussen de gerealiseerde operationele winst met betrekking tot de productie en distributie functie als genoemd [in het transfer pricing report], vóór royalty uitgaven (’gerealiseerde operationele winst voor royalty uitgaven’) en de hierboven omschreven beloning van [9–12] % cost-plus.
In the present case, SMBV is fully controlled by Alki LP, which in turn is controlled by companies of the Starbucks group [235].
Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting “.
Moreover, it is the Starbucks group which took the decision to establish SMBV in the Netherlands and thus the Starbucks group which benefits from the SMBV APA as that APA, as indicated in recital 45, establishes the profit that should be allocated to SMBV within that corporate group for the functions it provides to the companies of that group.
Seda, miks litsentsitasu Madalmaades või Ühendkuningriigis ei maksustata, on selgitatud menetluse algatamise otsuse põhjenduses 28.
The SMBV APA is, after all, a ruling that accepts a transfer pricing methodology for transactions within the Starbucks group, so that any favourable tax treatment afforded to SMBV by the Dutch tax administration, benefits the Starbucks group as a whole by providing additional resources not only to SMBV, but to the entire the group.
Menetluse algatamise otsuse põhjendustes 27 ja 28 on esitatud Starbucksi õigusliku struktuuri täielik kirjeldus vastavalt siirdehinnaaruandele.
In other words, as discussed in recital 257, where transfer pricing is required to set prices for products and services within various legal entities of one and the same group, the effects of setting a transfer price affects by its very nature more than one group company (a price increase in one company reduces the profit of the other).
Need kaubamärgid, tehnoloogia ja oskusteave hõlmavad peamiselt Starbucksi kaupluste formaati ja Starbucksi korporatiivset identiteeti.
Accordingly, notwithstanding the fact that the group is organised in different legal personalities, in the context of a transfer pricing arrangement those companies must be considered as a single group benefitting from the contested aid measure [236].
Võrreldava kontrollimata hinna meetodi kirjeldus on esitatud põhjenduses (71).
Finally, in the present case the determination of SMBV' tax base in the Netherland influences the royalty payments to Alki LP as the royalty corresponds to any profit recorded by SMBV above [9-12] % of operating expense as agreed by the SMBV APA [237].
Käesoleval juhul on kontsernisisesed litsentsitasud seotud Euroopa, Lähis-Ida ja Aafrika piirkonnas Starbucksile kuuluvate arendajate maksetega Starbucks Coffee BV-le.
The reduction of SMBV's tax liability in the Netherlands therefore not only benefits SMBV, but also Alki LP and therefore the Starbucks group.
Siirdehinnaaruande II peatüki G osa.
Conclusion on the existence of aid
Siirdehinnaaruande II peatüki E osa.
In light of the foregoing, the Commission concludes that the SMBV APA concluded by the Dutch tax administration grants SMBV and the Starbucks group a selective advantage which is imputable to the Netherlands, financed through State resources and which distorts or threatens to distort competition and is liable to affect intra-EU trade.
Siirdehinnaaruande III peatüki B osa.
The SMBV APA therefore constitutes State aid within the meaning of Article 107(1) of the Treaty.
SCTC ostab neid ube tervele Starbucksi kontsernile kogu maailmas ja tema sõltumatutele litsentsisaajatele.
Since the SMBV APA gives rise to a reduction of charges that should normally be borne by SMBV in the course of its business operations, that APA should be considered as granting operating aid to SMBV and the Starbucks group.
Vt joonealune märkus 19.
Evidence relied upon by the Commission for a finding of aid
2011. aastal oli SMBV-l ligikaudu [70–80] töötajat.
One of the arguments advanced by the Netherlands during the administrative procedure is that some of the information relied upon by the Commission in its Opening Decision, as well as data relied upon during the formal investigation procedure was not available to the Dutch tax administration on the date on which it entered into the SMBV.
Vastavalt Starbucksi tähelepanekutele menetluse algatamise otsuse kohta tegelesid [40–50] inimest kohvi röstimisega ja [30–40] inimest logistika- ja haldusteenustega.
Thus, the Netherlands accuses the Commission of enjoying ‘the benefit of hindsight’ when examining the SMBV.
Vastavalt teabele, mille Starbucks esitas otsuse taotlemisel Madalmaadele, sõlmisid SMBV ja Starbucks Corporaton 2003. aastal [mitteseotud logistikaettevõtjaga A] kokkuleppe, mille kohaselt [mitteseotud logistikaettevõtja A] osutab varude haldamise teenuseid (toetades Starbucksi prognoosi) ning impordi koordineerimise ja ekspordi dokumenteerimise teenuseid, haldab lepinguid müüjatega ja teeb ladustamistoiminguid.
For instance, while the assessment of SMBV's classification as a toll manufacturer refers to the functions performed by SMBV at the time of the APA, it also relates to other activities, such as market research or the amortisation of intangible assets, which only occurred later and therefore could not have been taken into account by the Dutch tax administration when it entered into the SMBV APA in 2008.
Vastavalt teabele, mille Starbucks esitas otsuse taotlemisel Madalmaadele, sõlmisid SMBV ja [mitteseotud logistikaettevõtja B] 2004. aastal tarneahela ja kohvitoimingutega seotud ladustamisteenuste kokkuleppe, mille kohaselt [mitteseotud logistikaettevõtja B] osutab mitmesuguste Starbucksi toodetega seotud ladustamisteenuseid, sh haldus- ja käitlemisteenuseid, sõidukitele peale- ja sõidukitelt mahalaadimist, kontrolli ja ladustamist.
Equally, the fact that the costs for green coffee beans increased significantly after 2010, which implies that the royalty payments were financed through other activities than the roasting activity in contravention of the arm's-length principle, only became evident after the APA was concluded.
Siirdehinnaaruande kohaselt vastutab SMBV lepingulise suhte eest [mitteseotud tootmisettevõtjaga 1].
The Commission notes, in this regard, that a considerable number of arguments supporting the Commission's conclusion that the SMBV APA does not comply with the arm's-length principle rely on information and data available to the Dutch tax administration at the time that APA was concluded.
Starbucksi sõnul peab [mitteseotud tootmisettevõtja 1] ja SMBV vaheliste lepingute läbirääkimisi siiski Starbucks.
This relates, in particular, to several of the roasting and manufacturing agreements between Starbucks and third parties listed in recitals 148 to 150, information on the complexity of the functions performed by SMBV and Alki LP, information questioning the classification of SMBV as a low-risk toll manufacturer and the appropriateness of using operating expenses as profit level indicator instead of sales and the increase by 50 basis points of the raw material mark-up [238].
Alltöövõtu all peetakse tavaliselt silmas korraldust, mille raames äriühing töötleb teise äriühingu jaoks toorainet või pooltooteid.
As regards information on the costs for green coffee beans, the Commission observes that the transfer pricing report lists the green coffee bean sourcing agreement between SMBV and SCTC among the most important transactions and inter-company flows, but fails to examine or analyse whether the price charged for the green coffee beans by SCTC to SMBV is at arm's length, since the tax advisor instead relied on the TNMM to calculate a remuneration based on the roasting function of SMBV.
Aruanne ei sisalda seda joonist ja selle koostas komisjon, et hõlbustada käesoleva otsuse lugemist.
Had the transfer pricing report properly analysed that agreement, an arm's-length remuneration for the green coffee beans would have had to have been estimated for the purposes of the SMBV APA request [239].
Tehingupõhist tootluse meetodit on kirjeldatud põhjenduses 72.
Had the SMBV APA consequently covered the green coffee beans transaction, an arm's-length remuneration agreed to in 2008 would have left no room for the unjustified increases in the price of green coffee beans from 2011 and onwards.
Tehinguerinevused tähendavad erinevusi nende tehingute vahel, mida teeb äriühing, kelle maksubaasi siirdehindade määramise meetodiga ligikaudu hinnatakse, ja mida teevad sõltumatud äriühingud, keda kasutatakse reaalturuväärtusele vastava hinna kindlaksmääramiseks.
In any event, as explained in recital 348 et seq., Starbucks did not provide any valid justification for the increase in the price of green coffee beans after 2010, so the argument is irrelevant.
Tehingupõhise tootluse meetodi puhul tähendab see võrreldavate äriühingute tehinguid, mida kasutatakse reaalturuväärtusele vastava marginaali ligikaudseks hindamiseks.
Moreover, information on the mark-up applied to that transaction was available to the Dutch tax administration at the time that the SMBV APA was requested and, had that administration requested that information, it would have resulted in an arm's-length mark-up of [around 3 %] of COGS for SCTC [240], which is in any event lower than the [around 6 %] mark-up and the corresponding gross margin of [around 9 %] on GOCS which the Commission considers at arm's length in recital 358.
Funktsionaalsed erinevused tähendavad erinevusi nende funktsioonide vahel, mida täidab äriühing, kelle maksubaasi siirdehindade määramise meetodiga ligikaudu hinnatakse, ja mida täidavad võrreldavad äriühingud, keda kasutatakse reaalturuväärtusele vastava marginaali kindlaksmääramiseks.
If that mark-up had subsequently been accepted in an APA, SCTC would have been prevented from increasing that mark-up to an average of [around 18 %] during the period 2011 onwards, absent a request to modify the APA.
Aruandes on sellega seoses viidatud OECD 1995. aasta siirdehindade alaste suuniste punktile 3.26.
In this regard, the Commission recalls that the SMBV APA declares itself to be valid for 10 years provided the critical assumptions presented by SMBV are correct and, in case they are not correct, the APA should be regarded as terminated.
Andmebaas Amadeus on kogu Euroopa avaliku ja erasektori äriühingute võrreldava finantsteabe andmebaas.
Compatibility of the aid
Seda haldab Bureau van Dijk, äriühingute andmete ja ettevõtlusteabe kirjastaja.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty [241] and it may be deemed compatible with the international market if it found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty.
Automaatsed otsingud Amadeuses andsid tulemuseks 240 äriühingut; maksunõustaja kasutatud täiendavate rahaliste valikukriteeriumide alusel kõrvaldati 88 äriühingut, vähendades valimi 152 potentsiaalselt võrreldava äriühinguni.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) of the Treaty.
Peamised kõrvaldamiskriteeriumid olid järgmised: äriühingud tegelesid mitteseotud funktsioonidega (nt turustamine, remont jne), tootsid mitteseotud tooteid (nt kommid, muud toiduained jne) või kuulusid kontserni.
The Netherlands has not invoked any of the grounds for a finding of compatibility in either of those provisions for the State aid it has granted by concluding the SMBV APA.
Siirdehinnaaruandes võrdluseks kasutatud 20 äriühingut on esitletud selle aruande lisades ja kajastatud menetluse algatamise otsuse tabelis 5.
Moreover, as explained in recital 423, the SMBV APA should be considered as granting operating aid to SMBV and the Starbucks group.
Maksunõustaja kasutab mõistet „juurdehindlus“, kuigi selle arvutamise aluseks on võrreldavate äriühingute tegevuskasumi ja kulubaasi jagatis, mitte brutokasum.
As a general rule, such aid can normally not be considered compatible with the internal market under Article 107(3)(c) of the Treaty in that it does not facilitate the development of certain activities or of certain economic areas, nor are the tax incentives in question limited in time, digressive or proportionate to what is necessary to remedy to a specific economic handicap of the areas concerned.
SMBV tegevuskulud moodustavad kogukuludest väikese osa.
Consequently, the State aid granted to SMBV and the Starbucks group by the Netherlands by concluding the SMBV APA is incompatible with the internal market.
Seepärast on tulenev maksubaasi hinnang väiksem, ehkki kohaldatud juurdehindlusprotsent on suurem.
Unlawfulness of the aid
Maksuhaldurid ja seadusandjad on sellest probleemist teadlikud ning tavaliselt võimaldavad maksualased õigusaktid maksuhalduritel siirdehindu ebaõigesti kohaldavate integreeritud äriühingute maksudeklaratsioone parandada, asendades siirdehinnad hindadega, mis vastavad sõltumatute äriühingute poolt võrreldavatel asjaoludel turutingimustel kokkulepitavatele hindade usaldusväärsele hinnangule.
According to Article 108(3) of the Treaty, Member States are obliged to inform the Commission of any plan to grant aid (notification obligation) and they may not put into effect any proposed aid measures until the Commission has taken a final position decision on the aid in question (standstill obligation).
Siirdehindade alased suunised rahvusvahelistele ettevõtjatele ja maksuhalduritele, OECD, 13. juuli 1995.
Therefore, in accordance with Article 1(f) of Regulation (EU) 2015/1589 [242], the SMBV APA constitutes unlawful aid, put into effect in contravention of Article 108(3) of the Treaty.
Siirdehindade alased suunised rahvusvahelistele ettevõtjatele ja maksuhalduritele, OECD, 22. juuli 2010.
RECOVERY
OECD 1995. aasta suuniste punkt 3.43 sisaldab võrreldavat kirjeldust.
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
OECD 1995. aasta suuniste punktid 1.45–1.48 ja OECD 2010. aasta suuniste punktid 3.55–3.62.
That provision also provides that the Member State concerned shall take all necessary measures to recover unlawful aid that is found to be incompatible.
OECD 1995. aasta suuniste punkt 1.48.
Article 16(2) of Regulation (EU) 2015/1589 establishes that the aid is to be recovered, including interest from the date on which the unlawful aid was at the disposal of the beneficiary until the date of its effective recovery.
Täielikkuse huvides tuleks märkida, et müüdud kauba maksumus võib hõlmata teatavat osa personalikuludest, kui need on tootmisega otseselt seotud.
Commission Regulation (EC) No 794/2004 [243] elaborates the methods to be used for the calculation of recovery interest.
Vt menetluse algatamise otsuse põhjendus 56.
Finally, Article 16(3) of Regulation (EU) 2015/1589 states, that ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow for the immediate an effective execution of the Commission decision’.
Tabelis 1 tähistab levinud akronüüm „EBITDA“ intressi-, maksu- ja amortisatsioonieelset kasumit ja „EBT“ maksueelset kasumit.
Legitimate expectations
2001. aasta siirdehindade määrus (Besluit verrekenprijzen), 30. märts 2001, IFZ2001/295M.
Article 16(1) of Regulation (EU) 2015/1589 provides that the Commission shall not require recovery of the aid if this would be contrary to a general principle of law.
Kuna otsus pärineb 2007. aastast, viidatakse selles 2001. aasta siirdehindade määrusele.
NOB is the only interested party that raises the issue of legitimate expectations.
Kuna 2001. aastal ei olnud artikkel 8b veel äriühingu tulumaksu seaduses kodifitseeritud, korrigeeriti siirdehindu nii eraisikute kui ka äriühingute tulumaksustamisel 2001. aasta tulumaksuseaduse artikli 3.8 alusel (mida kohaldati äriühingu tulumaksu seaduse artikli 8 kaudu ka äriühingutest maksumaksjate suhtes).
From the outset, it should be noted that the principle of legitimate expectations can only be invoked by those liable to repay the aid [244], namely Starbucks, and that Starbucks did not submit any argument to that effect.
Näiteks […] lõpus moodustas see tasu [1,5–2] % SCTC eeldatavast roheliste kohviubade ostuhinnast ja [0,5–1] % tasust, mida SMBV küsis […-lt].
This means that the legitimate expectation must arise from a previous behaviour of the Commission that, for instance, had already approved the same or a similar aid scheme.
Lisateave on esitatud tabelis 8.
NOB did not refer to any such acts of the Commission.
Täpsemalt võrdub maksueelne kasum enne litsentsitasu maksmist „Müügiga“, millest on lahutatud „Otsesed müügikulud“ (mis on tootmisprotsessis kasutatud tooraine kulud), „Üld- ja halduskulud“ ja „Valuutakursi muutused“, millele on liidetud „Intressitulud“ ja millest on lahutatud „Intressikulud“ (vt joonis 2).
The argument of legitimate expectations by NOB is therefore without merit for the purposes of recovery of the aid unlawfully granted by the Netherlands to Starbucks by way of the contested tax ruling in favour of SMBV.
Varasema otsuse kohaselt oli SMBV maksubaas 8 % arvessevõetavatest kuludest.
Methodology for recovery
Need hõlmavad Starbucksi kujutismärki ja Starbucksi äriplaani.
In accordance with the Treaty and the Court of Justice's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market.
Need hõlmavad kaupluste sisustust ja seadmeid, välisilmet ja kuvandit, kaupluste välisilme/fassaadiga seotud süsteeme ja kaupluste ülesehituse/tagaruumidega seotud süsteeme.
The Court has also consistently held that the obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation.
Need hõlmavad „brändikõveraid“ ja kohvisegude retsepte.
In that context, the Court has stated that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Madalmaade märkused menetluse algatamise otsuse kohta, lk 25.
No provision of Union law requires the Commission, when ordering the recovery of aid declared incompatible with the internal market, to quantify the exact amount of the aid to be recovered.
Madalmaade märkused menetluse algatamise otsuse kohta, lk 27.
Rather, it is sufficient for the Commission's decision to include information enabling the addressee of the decision to work out that amount itself without overmuch difficulty [246].
Vt põhjendused 145 ja 146.