natgillin/translations-raw huggingface dataset:
The Commission decided to initiate the formal investigation procedure because it came to the preliminary conclusion that the contested tax rulings constitute the grant of State aid within the meaning of Article 107(1) of the Treaty by Ireland to Apple, ASI and AOE and that that aid is incompatible with the internal market pursuant to Article 107(2) and (3) of the Treaty.
Iirimaa filiaalid ei osale turunduskampaaniate loomises ja arendamises ning ASI Iirimaa filiaal hüvitab äriühingule Apple Inc. üleilmsete turundusteenuste osutamise.
In particular, the Commission expressed doubts that the profit allocation methods endorsed by those rulings to determine ASI's and AOE's taxable profit in Ireland reflected a remuneration for ASI's and AOE's Irish branches that a prudent independent operator acting under normal market conditions would have accepted.
Mis puutub eelise olemasolu hindamisse, siis komisjon ei tuvastanud sellise eelise kindlakstegemiseks õiget võrdlusalust, milleks peavad olema ainult siseriiklikud maksueeskirjad, mis reguleerivad Iirimaal filiaale omavate mitteresidendist äriühingute kohtlemist (st TCA 97 § 25), mitte OECD põhimõtted, millel puudub Iirimaal õigusjõud.
The Commission noted, in particular, that the taxable basis in the 1991 ruling appeared to be negotiated rather than substantiated by reference to comparable transactions and that Irish Revenue did not seem to have had the intention of establishing a profit allocation based on transfer pricing.
Kuna vaidlustatud eelotsustes kokku lepitud kasumijaotuse meetodid olid kooskõlas Iirimaa maksuhalduri TCA 97 § 25 kohase haldustavaga, ei vähendanud need eelotsused ASI ja AOE maksukoormust ega andnud neile seega mingit eelist.
The Commission further observed that no profit allocation study or transfer pricing report was provided to Irish Revenue at the time that either of the contested tax rulings was requested and that methodological choices accepted by Irish Revenue did not seem to be substantiated in any way.
Samuti ei saa eelise tuvastamise eesmärgil reaalturuväärtuse põhimõtte kohaldamiseks kasutada turumajanduse tingimustes tegutseva eraettevõtja kriteeriumi, sest seda kriteeriumi ei saa kohaldada avaliku sektori asutusena tegutseva riigi ega maksumaksja suhtes.
It also criticised the endorsement of a one-sided profit allocation method in both rulings, with operating costs excluding costs charged by affiliated companies as a profit level indicator, which was never explained, although it results in materially different outcomes in this case.
Peale selle ei ole käesoleval juhul tegemist valikulise kohtlemisega, sest vaidlustatud eelotsustega kinnitati vaid Iirimaa filiaalidele kasumi jaotamine vastavalt TCA 97 §-le 25 ja asjakohasele haldustavale ning samal viisil, nagu Iirimaa maksuhaldur kohaldaks TCA 97 § 25 kõikide teiste sarnases olukorras olevate maksumaksjate suhtes.
It therefore had doubts as to the appropriateness of the transfer pricing method chosen for the 2007 ruling.
Puudus ka kaalutlusõigusel põhinev valikuline kohtlemine, sest Iirimaa maksuhalduri kaalutlusõigust piirasid maksusüsteemiga seotud objektiivsed kriteeriumid.
The Commission also noted several inconsistencies in the application of the method chosen when determining the profit allocation to AOE and ASI that do not appear to comply with the arm's length principle.
Ent isegi kui reaalturuväärtuse põhimõte oleks olnud käesoleva juhtumi tehingute suhtes kohaldatav, jõuti Apple'i esitatud [Apple'i maksunõustaja] ad hoc aruandes järeldusele, et kasumi jaotamine Iirimaa filiaalidele kuulub asjakohaste tulemuste vahemikku isegi praeguste siirdehinna kindlaksmääramise eeskirjade kohaselt, nii et vaidlustatud eelotsused ei andnud äriühingutele ASI ja AOE eelist.
As regards the 1991 ruling, those inconsistencies related to the mark-up on the costs attributable to AOE's Irish branch, the amount of capital allowances agreed for AOE as well as the duration of the 1991 ruling that was applied by Apple for 15 years.
Selle aruande kohaselt võtsid ASI ja AOE rahvusvahelistel turgudel endale toodete edu ja puudustega seotud olulised riskid.
As regards the 2007 ruling, the Commission expressed doubts regarding the mark-up of [10-15] % on AOE's branch operating costs, while for ASI a lower mark-up of [10-15] % on operating costs was agreed [113].
Apple'i toodete turustajaid ja edasimüüjaid (sidusettevõtjad ja kolmandad isikud) kaitsesid nende riskide eest lepingutingimused, üleilmsed põhimõtted ja turustamise suhtes kohaldatavad lähenemisviisid (nt varude kontroll).
In addition, the profit allocation to ASI's Irish branch, agreed in the 2007 ruling, did not factor in the evolution of sales.
Äririski juhtimise ja maandamise põhimõtted kehtestas Apple Inc.
Since the profit recorded by ASI comes from active income, the Commission considered that if growth in sales is not accompanied by an increase in the operating capacity outside of Ireland, it could point to an inconsistency in the allocation of turnover between ASI and its Irish branch.
USAs.
In sum, the profit allocation methods agreed for allocating the profit of ASI and AOE to their respective Irish branches were considered to result in a remuneration for those Irish branches that a prudent independent operator acting under normal market conditions would not have accepted and thus to deviate from the arm's length principle.
Äriühingutel ASI ja AOE oli olemas finantssuutlikkus äririskide kandmiseks ja äriühingu äririskide maandamiseks vajalike strateegiliste otsuste tegemiseks.
As a result, the Commission reached the preliminary conclusion that those rulings result in a lower tax burden for those companies constituting an advantage for the purposes of Article 107(1) of the Treaty.
Eelkõige on aruandes välja toodud Iirimaa filiaalide majanduslikult olulised tegevused seoses nende funktsioonide ja faktiliste asjaoludega ning märgitud, et maksustatava kasumi kindlaksmääramiseks on kõige sobivam tehingupõhise tootluse meetod; samuti leiti, et ASI Iirimaa filiaali puhul on kõige sobivam kasumlikkuse näitaja Berry suhtarv [114] ja AOE Iirimaa filiaali puhul kogukuludele lisatav juurdehindlus.
The Commission considered that advantage to be selective since it is granted only to ASI and AOE and it puts those undertakings in a more favourable position than other undertakings that are in a comparable factual and legal position.
[Apple'i maksunõustaja] väitel on ASI kui teistele seotud osapoolest turustajatele kaupa müüva turustaja puhul ainuke lisandväärtust andev funktsioon kauba turustamisega seotud logistika ning kauba maksumus kandub lihtsalt üle toote järgmisele ostjale.
The Commission further considered that favourable position selectively granted to the two undertakings to be based on the discretion of Irish Revenue which went beyond the simple management of tax revenue by reference to objective criteria.
Turustuskulud peaksid olema äriühingu tegevuskulud.
With all other conditions of Article 107(1) of the Treaty being fulfilled and no apparent compatibility basis pursuant to Article 107(2) or (3) of the Treaty, the Commission reached the preliminarily conclusion that the contested tax rulings constituted State aid that is incompatible with the internal market.
Sellisel juhul tuleks äriühingule tasuda vaid need kulud.
COMMENTS FROM IRELAND ON THE OPENING DECISION
Turustajale tuleks Berry suhtarvu kasutades anda kulupõhine tasu ettevõtja turustuskuludelt (lisandväärtust andvatelt kuludelt).
In its comments on the Opening Decision, Ireland raises several arguments relating mainly to the applicable national rules to determine the existence of an advantage for the purposes of Article 107(1) of the Treaty, the absence of any selective treatment of ASI and AOE and a number of procedural shortcomings.
Seejärel tuletatakse aruandes kasumlikkuse andmed valitud kolmandast isikust äriühingute põhjal, kelle funktsioonid sarnanevad Iirimaa filiaalide omadega, ja hinnatakse eelotsuste kohast tegelikku kasumijaotust kolmandate isikute andmetest lähtudes.
With respect to the national rules that applied at the time of the contested tax rulings and that determine a possible advantage, Ireland argues that, contrary to the Commission's assumption and in the absence of any double taxation treaty, Section 25 TCA 97 constitutes the only basis for computing the tax liability for non-resident companies carrying on a trade through a branch in Ireland.
Seoses 1991. aasta eelotsuse kohaselt Iirimaa filiaalidele kasumi jaotamise tulemuste hindamisega on aruandes esitatud võrreldavad kolmandate isikute kasumlikkuse andmed 2004., 2005. ja 2006. aasta kohta [115] ning võrreldud Iirimaa filiaalidele 2004.–2007. majandusaastal omistatud tegelikke kasumeid nende võrdlusandmetega.
According to Ireland, there is no scope for applying general principles developed by the OECD unless those principles are clearly incorporated in Irish law, which, according to Ireland, is not the case here.
[Apple'i maksunõustaja] ad hoc aruande võrdlusandmete uuringu tulemusi näitab ASI puhul Berry suhtarvu kasutades joonis 10 ja AOE puhul kogukuludele lisatavat juurdehindlust kasutades joonis 11.
Section 25 TCA 97 does not refer to the OECD arm's length principle, which is therefore not determinant when allocating profit to an Irish branch.
Joonis 10
However, even if the OECD framework was applicable to this case, it was not until 2010 that an agreement was reached at OECD level on the allocation of profits to a branch of a non-resident company according to Article 7 of the OECD Model Tax Convention, that is after the contested tax rulings were issued, and even then, only in the context of the application of a double taxation treaty, which is not the case here.
Sõltumatutel müügi-/turustusüksustel põhinev reaalturuväärtusele vastav Berry suhtarvu vahemik [Apple'i maksunõustaja] esitatud teabe kohaselt
Neither ASI nor AOE are tax resident either in Ireland or in a country with which Ireland has entered into a double tax treaty.
Kolme aasta kaalutud keskmine
Furthermore, the decision-making practice invoked by the Commission to justify the reference to the arm's length principle in the case of Ireland is not applicable as it concerns cases where the Member States had incorporated certain OECD principles into their national law concerning transactions between companies, but then created exceptions for certain taxpayers.
Berry suhtarv – 2004–2006
Those decisions are not relevant for Ireland as it has not incorporated the arm's length principle into national law and none of the decisions considered the arm's length principle in the context of allocating profits to a branch of a company.
Berry suhtarv – 2009–2011
In addition, the reference in the Opening Decision to the market economy investor test is unconvincing as it confuses two matters which should be kept separate: the State's role as a public authority, and its behaviour in the market place.
Joonis 11
However, if the Opening Decision should be read as imposing the test on private operators, this would constitute a novel extension of the market economy operator principle.
Sõltumatutel tootjatel põhinev reaalturuväärtusele vastav kogukuludele lisatava juurdehindluse vahemik [Apple'i maksunõustaja] esitatud teabe kohaselt
The Commission would effectively be demanding that the taxpayer itself behaves as a market economy investor, even though this standard only refers to actions of the State.
Kogukulude juurdehindlus – 2004–2006
With respect to selectivity, Ireland submits that although Irish Revenue has to exercise judgment when allocating profit to a branch of a non-resident company, that judgment does not imply that taxpayers are treated on a discretionary basis and therefore selectively favoured over others.
Kogukulude juurdehindlus – 2009–2011
Where Irish Revenue is required to exercise judgment, it must do so in an even-handed way, fairly and consistently.
Ülemine kvartiil
According to Ireland, the assessment in this case was entirely consistent with normal administrative practice.
Mediaan
There was no departure from the normal basis in computing the tax liability of ASI's and AOE's Irish branches and, hence, no selective treatment.
Alumine kvartiil
According to Ireland, the process leading to the contested tax rulings did not involve any preferential treatment of Apple.
Vaatluste arv
From Irish Revenue's point of view, the process is not a bargaining process designed to result in the payment by the company of a fixed amount of tax.
Selle uuringu põhjal järeldatakse [Apple'i maksunõustaja] ad hoc aruandes, et ASI ja AOE Iirimaa filiaalidele omistatud kasum oli täielikult kooskõlas OECD reaalturuväärtuse põhimõttega.
Rather, the objective is to ensure that the basis used for the allocation of profits is appropriate.
[Apple'i maksunõustaja] ad hoc aruandes on esitatud ka Iirimaa filiaalide „tegelik profiil“.
As regards the profit allocation agreed to in the contested tax rulings, Ireland considers that the approach taken by Irish Revenue fully reflects the branch's contribution to the overall profits of the company and constitutes a correct application of Section 25 TCA 97.
[Apple'i maksunõustaja] ei ole juurdehindluse „profiili“ mõistet määratlenud.
The profit allocation methods agreed to result in a level of taxable profits commensurate with the value of the contribution made by the Irish branch in each case to overall company profitability.
AOE puhul on aruandes esitatud 2011. ja 2012. aasta kogukulude profiilile lisatav juurdehindlus, mida kujutab joonis 12.
In particular, Irish Revenue attached critical importance to the fact that the Irish branches had no rights to, or interest in, the Apple IP licences which was a significant source of the companies' income.
Joonis 12
Therefore, the Revenue manager did not consider it appropriate or sustainable to attribute value deriving from Apple's unique IP to the Irish branches.
AOE kogukuludele lisatav tegelik juurdehindlus 2011. ja 2012. majandusaastal [Apple'i maksunõustaja] esitatud teabe kohaselt
Ireland also raises a number of arguments relating to the procedure, stating that the Commission has not been impartial in drafting the Opening Decision, including strong, over-assertive language which seems to pre-empt the conclusion in the final decision.
Majandusaasta
Ireland also argues that the Commission has breached Ireland's right to be heard by discussing case-related issues with the OECD without involving Ireland.
Kogukuludele lisatav juurdehindlus (%)
In addition, it makes reference to the length of time which elapsed between the first alleged aid measure (1991) and the Commission's first investigative steps (2013), which allegedly makes it difficult for Ireland to defend itself and which also renders the situation for taxpayers unpredictable.
2011. majandusaasta tegelik juurdehindlus
Finally, Ireland argues that recovery should be excluded because, either, the aid constitutes existing aid, or, because it would be very difficult to calculate the aid amount.
17. novembril 2014 esitas Apple [Apple'i teise nõustaja] koostatud täiendava ad hoc uuringu, milles keskendutakse kahele menetluse algatamise otsuses tõstatatud küsimusele: i) väitele, et ASI Iirimaa filiaali suhtes kohaldatud kasumijaotus ei arvestanud müügi arengut, [116] ja ii) väitele, et AOE puhul kokku lepitud kaks erinevat juurdehindlust (65 % ja 20 %) ei saa mõlemad vastata reaalturuväärtuse põhimõttele [117].
COMMENTS FROM INTERESTED PARTIES ON THE OPENING DECISION
Uuringus järeldatakse, et vaidlustatud eelotsustes jaotati kasum Iirimaa filiaalidele nõuetekohaselt kuludele lisatava juurdehindluse alusel, võtmata arvesse müügi arengut.
COMMENTS FROM APPLE
[Apple'i teise nõustaja] ad hoc uuringu kohaselt on kuludest lähtumine ootuspärane, kuna Iirimaa filiaalid tegutsevad konkurentsiturul ja kolmandast isikust ettevõtjatele, kellega Apple sõlmib lepingud Iirimaa filiaalide osutatavate teenustega sarnaste teenuste osutamiseks, makstakse samuti tavaliselt hüvitist nende kulude põhjal.
Apple's comments on the Opening Decision overlap to a large extent with Ireland's comments, in particular as regards the applicable national law under which the existence of an advantage should be determined.
Selle kohta, et kasumijaotus ei järgi müügi arengut, väidab [Apple'i teine nõustaja], et ASI Iirimaa filiaali tegevusele on omane mastaabisääst.
Apple submits that Apple's IP has been and continues to be predominantly developed in the US at Apple Inc.'s headquarters in Cupertino, US.
See, kas ASI Iirimaa filiaali kliendid ostavad tooteid suures või väikeses koguses, ei mõjuta oluliselt kulusid, sest ASI Iirimaa filiaali tegevus (nt klientidega ühenduse võtmine, logistika korraldamine) on suuresti paika pandud, võttes arvesse klientide ostetavate toodete mahtu.
This is where the vast majority of Apple's R & D engineers are located.
Lisaks sellele saab AOE jaoks välja töötatud astmelise langusega süsteemi põhjendada majanduslikust ja ärilisest vaatenurgast.
The executives who make all strategic and final decisions on R & D activity and the commercialisation of ideas from product design through to product launch are also based in the US.
Majanduslikust vaatenurgast on tegevuskuludele lisatava juurdehindluse eesmärk katta ühekordsed püsikulud.
Apple Inc. is the sole owner of the legal title to all Apple IP.
Algne 65 % juurdehindlus peaks seega katma kogu tegevuse püsikulud.
No decisions concerning the exploitation of Apple's IP or the development of Apple products (such as decisions regarding what IP to commercialise and how to manufacture products) are made in Ireland.
Mingil hetkel on selle juurdehindlusega tekitatav marginaal siiski enam kui piisav, et täielikult katta algselt kantud püsikulud.
No employee of the Irish branches has responsibility for R & D or any decision associated with the right to use and exploit Apple's IP.
Seega ei tuleks pärast teatavat kulutaset teha püsikulude katmiseks täiendavaid makseid, mis õigustab [Apple'i teise nõustaja] ad hoc uuringu kohaselt isegi astmelist langust 65 %-lt 0 %-le.
All such decisions are made in the US by Apple Inc. and/or by ASI's and AOE's boards, which manage and control the companies from outside of Ireland.
Lõpuks leiab Apple, et riigiabi eeskirjade jõustamine ei ole sobiv vahend äriühingute maksustamist käsitlevate siseriiklike õigusnormide ühtlustamiseks, mida komisjon väidetavalt teeb, nõudes, et liikmesriigid järgiksid selliseid standardeid nagu reaalturuväärtuse põhimõte, mida mõne liikmesriigi maksusüsteemis ei kohaldata ja mille tulemusena muutuvad nende liikmesriikide eelotsused vastuvõtlikuks riigiabi tuvastamisele.
Apple's marketing is a key strategic component for the company.
MUUDE HUVITATUD ISIKUTE MÄRKUSED
The marketing strategy is also controlled and managed from the US where all key decisions are made.
Muudelt huvitatud isikutelt, st ettevõtjate ja tööandjate keskliidult Ibec saadud märkused ja mitme majandusorganisatsiooni ühine kiri (edaspidi „ühine kiri“) ei käsitle menetluse algatamise otsuses tõstatatud kahtlusi, vaid keskenduvad hoopis mõjule, mida selles otsuses järgitud lähenemisviis avaldab ärikeskkonnale.
All marketing campaigns are designed and developed in the US.
Eelkõige leitakse neis märkustes, et komisjoni algatus vähendaks õiguskindlust ja kõrvaldaks tavad riigiabi eeskirjade alusel, kuigi kahjuliku maksukonkurentsi kõrvaldamiseks on sobivamad ja asjakohasemad rahvusvahelised foorumid, nagu OECD, või muud poliitilised kanalid.
The Irish branches have no involvement in the creation and development of marketing campaigns and ASI's Irish branch compensates Apple Inc. for its provision of worldwide marketing services.
Komisjon ei peaks püüdma ühtlustada maksusüsteemide aspekte, mille suhtes tal puudub riigiabimenetluste raames pädevus.
As regard the assessment of the existence of an advantage, the Commission did not identify the correct counter-factual to establish such an advantage, which must be the national tax rules governing the treatment of non-tax resident companies with Irish branches only (that is to say, Section 25 TCA 97) and not OECD principles that carry no force of law in Ireland.
Märkustes kritiseeritakse ka seda, et komisjon peab valikuliseks olukordi, kus maksuhalduritel peaks olema teatav kaalutlusruum, ja nenditakse, et siirdehindade kindlaksmääramine ei ole täppisteadus.
Since the profit allocation methods agreed to in the contested tax rulings were consistent with Irish Revenue's administrative practice under Section 25 TCA 97, ASI's and AOE's tax burden was not reduced by those rulings that, therefore, they did not confer any advantage upon it.
Kui komisjon peaks järeldama, et eelotsuste näol on tegemist siseturuga kokkusobimatu riigiabiga, peaks tagasinõudmine olema välistatud õiguspärase ootuse põhimõtte ja lähenemisviisi uudsuse tõttu.
Equally, the private market operator test cannot be used to impose the arm's length principle for finding an advantage, since that test cannot be applied to the State as it is acting as a public authority, nor to the taxpayer.
Oxfam väljendas oma märkustes komisjoni uurimismenetlusele toetust ning soovitas komisjonil suurendada oma uurimisvõimekust, võttes arvesse ka asjaolu, et tal võivad liikmesriikide maksutavade struktuursel hindamisel olla paremad võimalused kui riiklikel organitel.
Furthermore, there is no selective treatment in this case, since the contested tax rulings only confirmed the profit to be allocated to the Irish branches in line with Section 25 TCA 97 and related administrative practice and in the same manner as Irish Revenue would apply Section 25 TCA 97 to all other taxpayers in a similar situation.
Ta kutsub komisjoni üles tagama, et valikulise eelise kindlakstegemisel määratakse piisavad karistused ja kahjulikud maksutavad kaotatakse järk-järgult, kuid kiiresti.
There was also no selective treatment based on discretion as Irish Revenue's power to exercise judgment was limited by objective criteria related to the tax system.
Ta märgib ka, et varem kehtinud nõuete ajutise kohaldamise tähtaeg, mis on Iirimaa maksuresidentsuse eeskirjade kohaselt kuus aastat ja aitab kaasa hübriidüksustega seotud ebakõlade tekkele, on liiga pikk.
In addition, even if the arm's length principle applied to the transactions in this case, the [Apple's tax advisor] ad hoc report submitted by Apple comes to the conclusion that the profit allocation to the Irish branches falls within the range of appropriate outcomes even under the requirements of current transfer pricing rules, so that the contested tax rulings did not confer any advantage on ASI and AOE.
IIRIMAA MÄRKUSED KOLMANDATE ISIKUTE MÄRKUSTE KOHTA
According to that report, ASI and AOE assumed the key risks related to product success and product defect in the international markets.
Iirimaa kordab oma märkustes kolmandate isikute poolt menetluse algatamise otsusele vastuseks esitatud märkuste kohta argumenti, et OECD reaalturuväärtuse põhimõte ei ole filiaali kasumi jaotamisega seotud Iirimaa õiguse osa ja komisjon ei ole tõendanud ASI ja AOE valikulist kohtlemist, sest Iirimaa maksuhalduri hinnang oli käesoleval juhul täielikus kooskõlas tavapärase haldustavaga, mida kinnitab ka Apple'i esitatud teave.
Distributors and resellers of Apple products (related-party and third-party) were protected from those risks through contractual terms, worldwide policies and approaches to distribution (such as controls over inventory).
Lisaks sellele näitavad [Apple'i maksunõustaja] ad hoc aruanne ja [Apple'i teise nõustaja] ad hoc uuring, et vaidlustatud eelotsuste kohaldamisel saadud tulemus oli võrreldav tulemusega, mille oleks andnud reaalturuväärtuse põhimõtte kohaldamine.
Policies to manage and mitigate business risk were established by Apple Inc. in the US.
Iirimaa kommenteerib ka ühises kirjas õiguskindluse kohta esitatud argumente.
ASI and AOE had the financial capacity to bear any business risks and to make the necessary strategic decisions to mitigate the exposure of the company to business risks.
Iirimaa sõnul on ühises kirjas õigesti märgitud, et mõistlik ja hoolas maksumaksja ei oleks saanud ette näha, et komisjon järeldab prima facie, et tegemist on siseturuga kokkusobimatu riigiabiga.