natgillin/translations-raw huggingface dataset:
Letter from Apple of 22 April 2016, p. 12 and Table 10.
Pärast 2003. aastat osutas Singapuri filiaal kuni 2009. aastani Apple'i tütarettevõtjatele APACi piirikonnas teenuseid.
The 1991 ruling refers to ‘operating costs’ in respect of ASI and ‘operating expense’ in respect of AOE, although the two terms refer to the same category of charges.
Need teenused hõlmasid finantstuge, infosüsteemide ja tehnoloogiatuge ning tarneahela- ja logistikahaldust; vt APL-PSI-000234.
See fax of 24 January 1991 from [Apple's tax advisor] on the capital allowance.
Iirimaa 4. mai 2015. aasta kiri.
Footnote added: punt refers to the Irish currency at the time of the ruling, the Irish pound.
Apple'i 4. mai 2015. aasta kiri.
Footnote added: wear and tear refers to depreciation of material goods.
ASI 2004.–2013. aasta raamatupidamisaruannete 6., 7. või 8. lisa.
Schedule C income concerns profits arising from public revenue dividend payable in Ireland (Section 17 TCA 97), schedule D income is subdivided in five Cases; (i) trading profits; (ii) profits from the exercise of professions; (iii) untaxed interest and foreign income; (iv) any other income or profit not otherwise taxable; (v) rental income from land in Ireland (Section 18 TCA 97), schedule E concerns income from public offices, employment, annuities and pension (Section 19 TCA 97) and schedule F concerns dividends from Irish companies (Section 20 TCA 97).
5. septembril 2014 esitas Iirimaa alates 30. septembrist 2007 kehtinud kulude jagamise kokkuleppe äriühingute Apple Inc., ASI ja AOE vahel.
Section 21(1).
1. detsembri 1980. aasta immateriaalse vara edasise üleandmise kokkuleppe B.5 jagu.
Examples of such specific exemptions are profits of a non-resident company that cannot be allocated to a branch, see Section 25 TCA 97, or most distributions received from other Irish-resident companies, see Section 129 TCA 97.
30. septembri 2007. aasta kulude jagamise kokkuleppe punkt 1.7.
Section 76A TCA 97.
30. septembri 2007. aasta kulude jagamise kokkuleppe punkt 1.12.
For example, according to Section 81(2) TCA 97, expenses are generally tax-deductible if they are not of a capital nature and are incurred wholly and exclusively for the purposes of the trade.
Vt 26. septembri 1999. aasta kulude jagamise kokkuleppe põhjendus F ja 30. septembri 2007. aasta kulude jagamise kokkuleppe põhjendus G.
Section 307 and 308 TCA 97
26. septembri 1992. aasta ja 1999. aasta kulude jagamise kokkuleppe IV jao A osa.
Section 27(1), (2) TCA 97.
30. septembri 2007. aasta, 5. jaanuari 2009. aasta ja 29. septembri 2013. aasta kulude jagamise kokkuleppe punktid 5.2 ja 5.3.
Section 18, paragraph 1 and 2(a) TCA 1997 in connection with Section 21(1) TCA 97.
Asitõend B 2009. aasta kulude jagamise kokkuleppe kohta ja asitõend B 2013. aasta kulude jagamise kokkuleppe kohta.
Section 3(1) describes ‘trade’ as including ‘every trade, manufacture, adventure or concern in the nature of trade’.
Apple'i 22. aprilli 2016. aasta kiri, lk 15–16.
According to Section 21A TCA 97, a 25 % tax rate applies to income taxable under Schedule D, case III, IV and V. These cases include amongst others passive income such as interest, royalties and rental income.
Apple märkis, et 2007. aasta kulude jagamise kokkuleppe punkti 5.4 ja muude kulude jagamise kokkulepete sarnaste sätete kohaselt säilitas Apple Inc. ainuõiguse ja kohustuse kontrollida kõiki Apple'i intellektuaalomandi kaitsega seotud tegevusi.
Irish Revenue, Guidance on revenue opinions on classification of activities as trading, Available at: http://www.revenue.ie/en/tax/ct/basis-charge.html
Seega kõiki intellektuaalomandi kaitsega seotud tegevusi alustatakse, juhitakse ja viiakse ellu USAst (vt Apple'i 22. aprilli 2016. aasta kiri, lk 7).
Guidance on revenue opinions on classification of activities as trading, p. 3.
Seda arvestades ei ole selge, miks ASI ja AOE juhatus on andnud intellektuaalomandi kaitsega seotud volitusi, kuna neil kahel äriühingul ei ole kulude jagamise kokkuleppe kohaselt sellega seoses üldse mingeid õigusi.
See Section 129 TCA 97.
AOE juhatus leppis kokku sõlmida 2013. aasta kulude jagamise kokkulepe koosolekul, mis peeti […]. augustil 2014 telefoni teel.
Notes for Guidance — Taxes Consolidation Act 1997 — Finance Act 2014 Edition — Part 2, page 24.
ASI ja AOE majandusaastad kestavad iga aasta septembri lõpuni.
A non-resident company which does not carry on a trade in the State through a branch or agency is chargeable to income tax in respect of income arising from sources within the State.
2011. aastal [100–200] miljonit USA dollarit, 2010. aastal [10–20] miljonit USA dollarit ja 2009. aastal [1000–10000] USA dollarit; vt ADI asjaomaste perioodide kohustuslikud raamatupidamisaruanded.
Where a non-resident company has a branch or agency within the State, it is to be charged to income tax and not to corporation tax on income not attributable to the branch or agency.
Iirimaa poolt 29. jaanuaril 2016 esitatud teave, lk 8–9.
Similarly, capital gains tax is levied on the chargeable gains of a non-resident company where it has no branch or agency in the State or where, if it has a branch or agency in the State, the gains are not attributable to the branch or agency.
Iirimaa esitatud teabe kohaselt toimub jaotamine vastavalt reaalturuväärtusele kooskõlas kohaldatavate USA siirdehinnaeeskirjadega; vt Iirimaa poolt 29. jaanuaril 2016 esitatud teave, lk 3.
Ireland has been an OECD Member since 17 August 1961.
Turundusteenuste kokkuleppe kohaselt on teenustasu, mida ASI peab äriühingule Apple Inc. maksma, põhimõtteliselt [100–150] % kantud mõistlikest kuludest ja mõnel juhul [50–100] % sellistest kuludest; vt turundusteenuste kokkulepe, lk 3.
Tax administrations and legislators are aware of this problem and tax legislation generally allows the tax administration to correct tax declarations of integrated companies that incorrectly apply transfer prices, by substituting prices which correspond to a reliable approximation of those agreed to by independent companies negotiating under comparable circumstances at arm's length.
Iirimaa poolt 29. jaanuaril 2016 esitatud teave, lk 3.
See Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 22 July 2010.
Garantiieraldiste […] tugi on veel üks suur bilansikirje […].
An earlier version of these guidelines was approved by the OECD Council on 13 July 1995 (hereinafter: the ‘OECD 1995 TP Guidelines’).
Vt põhjendus 12.
See 2010 Report on the Attribution of Profits to Permanent Establishments, approved by the OECD Council of 22 July 2010.
Vt 18. detsembri 2013. aasta finantsseaduse (nr 2) § 39 „Algseaduse § 23A (äriühingu residentsus) muutmine“.
Point 14 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Vt põhjendus 13.
Paragraph 1.42 of the 2010 OECD TP Guidelines states: ‘In transactions between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed).
Vt põhjendus 27.
Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, a functional analysis is necessary.
Vt põhjendus 138.
This functional analysis seeks to identify and compare the economically significant activities and responsibilities undertaken, assets used and risks assumed by the parties to the transactions.’
Tulemuslikkuse ja kasumlikkuse mõõtmisel kasutatakse sageli „marginaalideks“ või „juurdehindlusteks“ nimetatavaid suhtarve.
See point 1.20 of the 1995 TP Guidelines ‘In dealings between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed) Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, comparison of the functions taken on by the parties is necessary.
Iirimaa märgib vaidlustatud eelotsustes kokku lepitud meetodi kohta, et see hõlmab tegevuskuludele lisatavat juurdehindlust, mille puhul maksubaas vastab kokkulepitud protsendile.
This comparison is based on a functional analysis, which seeks to identify and to compare the economically significant activities and responsibilities undertaken or to be undertaken by the independent and associated enterprises.’ (emphasis added)
Oma märkustes menetluse algatamise otsuse kohta viitab Apple „juurdehindluse“ asemel tegevuskuludele lisatavale „marginaalile“.
Point 15 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Käesolevas otsuses kasutatakse mõlemat mõistet sünonüümidena, kui ei ole märgitud teisiti.
Point 13 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Berry suhtarv on määratletud kui brutokasumi suhe tegevuskulude kogusummasse.
Point 17 Section B-3 (i), p. 14 of the 2010 OECD Profit Attribution Report.
Maksunõustaja viitab OECD siirdehindade suuniste punktidele 2.100–2.102.
Regarding marking intangibles, point 97 of D-2(iii)(c)(3)A(iii) of the 2010 OECD Profit Attribution Report indicated that ‘the fundamental principles as regards marketing intangibles are the same as for trade intangibles.’
Teistele seotud osapoolest turustajatele kaupa müüva turustaja puhul on ainuke lisandväärtust andev funktsioon kauba turustamisega seotud logistika ning kauba maksumus kandub lihtsalt üle toote järgmisele ostjale.
Paragraph 2.3 of the 2010 OECD TP Guidelines provides: ‘As a result, where, taking account of the criteria described at paragraph 2.2, a traditional transaction method and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method.’
Sisuliselt annab Berry suhtarvu selline kasutamine turustajale kulupõhise tasu ettevõtja turustuskuludelt (lisandväärtust andvatelt kuludelt).
Paragraph 3.49 of the 1995 OECD TP Guidelines provides: ‘Traditional transaction methods are to be preferred over transactional profit methods as a means of establishing whether a transfer price is at arm's length, i.e. whether there is a special condition affecting the level of profits between associated enterprises.
Vastavalt aruandele puudus varasemate aastate kohta piisavalt usaldusväärne andmebaas, mis võimaldaks teha OECD siirdehindade suuniste kohaselt nõutavat analüüsi.
To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’
Menetluse algatamise otsus, punkt 67.
In detail, paragraph 3.18 of the 2010 OECD TP Guidelines provides for the following recommendation: ‘When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested.
Menetluse algatamise otsus, punkt 63.
The choice of the tested party should be consistent with the functional analysis of the transaction.
Vt põhjendused 162–164.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.’.
Iirimaa viitab [Apple'i maksunõustaja] ad hoc aruandele 18. veebruari 2016. aasta kirjas, millega Iirimaa edastas komisjonile PwC ad hoc aruande.
Paragraph 3.43 of the 1995 OECD TP Guidelines contains a comparable description.
Iirimaa kirjas on märgitud, et „17. novembril 2014 edastas Apple [Apple'i maksunõustaja] analüüsi […].
See operational part of the Opening Decision (Section 4).
Iirimaale teadaolevalt ei ole komisjon sellele analüüsile kordagi vastuväiteid esitanud ega märkinud, et ei ole sellega nõus“.
Disclosure: includes in 2006 dividend of USD 1250 million paid by ASI to AOE and from AOE to AOI, in 2010, 2011, 2012, 2013 and 2014, income from group undertakings amounted to USD 6575 million, USD 6253 million, USD [14500 – 15000] million, USD [5000 – 5500] million and USD [1500 – 2000] million respectively.
Kohtuotsus C-446/03: Marks & Spencer vs. Halsey, EU:C:2005:763.
The turnover figures over 2008 were restated from turnover USD 116696 and COGS (USD 19587) to turnover USD 411802 and COGS (USD 314693).
IR 258.
See Commission's letter of 11 November 2015, recital 27.
Aruandes leitakse, et „kuna muud kui filiaali funktsioonid täidavad kulude jagamise kokkuleppes osalemise, intellektuaalomandi loomise, uute toodete tutvustamise, hinnakujunduse, lepingute sõlmimise, oluliste äririskide kandmise ja rahastamise ning olulise väärtusega immateriaalse vara omandiõiguse ja rahastamisega seotud võtmetöötajate funktsioone väljaspool Iirimaad tegutsevate AOE ja ASI juhatuste kaudu, on asjakohane käsitada AOE ja ASI muid kui filiaali funktsioone ettevõtja ja Apple'i intellektuaalomandi tegeliku tulusaajana väljaspool Ameerikat“.
The tax for which ASI was liable to the Irish tax authorities was set in euros and amounted to around EUR 4,8 million in 2009, EUR 4,8 million in 2010, EUR 7,3 million in 2011, EUR [1-10] million in 2012, EUR [0,7-0,8] million in 2013 and EUR [0,9-1] million in 2014, see letter by Apple dated 22 April 2016, p. 8-9.
Kuigi maksunõustaja viitas heakskiidetud OECD lähenemisviisile, ei ole PwC ad hoc aruandes kirjeldatud kaks etappi OECD kasumi omistamise aruandes tutvustatud kaheastmelise lähenemisviisiga identsed.
Amounting to around […] and […] for 2013 and 2014 respectively, see letter by Apple dated 22 April 2016, p. 10.
Funktsionaalse analüüsi käigus ei tehtud kindlaks võtmetöötajate funktsioone ASI ja AOE peakontorites või Iirimaa filiaalides.
The resulting Italian corporate income tax liability of ASI amounted to around EUR [20-30] million in 2009, EUR [40-50] million in 2010, EUR [50-60] million in 2011 and EUR [30-40] million in 2012, see letter by Apple dated 22 April 2016, p. 10.
Selle asemel käsitletakse USAs asuvat kõrgemat juhtkonda.
However these amounts have not been recorded in the accounts of ASI presented in Table 1, as the accounts have been issued prior to the assessment by the Italian tax authorities.
PwC võrdluses kasutatud 52 äriühingu täielik loetelu: IRES – S.P.A., ACTIVA DISTRIBUCIO D'ELECTRODOMESTICS, SA, AVESTA, ELECTRODOMESTICS CANDELSA, SA, ELETTROLAZIO S.P.A., B2BIRES S.R.L., M HERMIDA INFORMATICA SA, TEDUIN SA, PROFESSIONNAL COMPUTER ASSOCIES FRANCE, EUROP COMPUTER PERFORMANCE, DACOM S.P.A., COM 2 NETWORKS, ALLNET.ITALIA S.P.A., RECO S.P.A., INFOWORK TECNOLOGY SL, LINEA 2000, COMPONENTES ELECTRICOS MERCALUZ SA, ΕΝΑΡΞΙΣ ΔΥΝΑΜΙΚΑ ΜΕΣΑ Ε.Π.Ε., SIAM S.R.L., COMERCIANTES DE ELECTRODOMESTICOS CORDOBESES SA, EARPRO SA, REMLE, SA, CONFIG, INTERDAS S.P.A., SANGHA FRANCE, SUMELEC NAVARRA SL, APRA S.P.A., COMERCIANTES DE ELECTRODOMESTICOS DE VALENCIA SA, VERE 85 SA, APLICACIONES TECNOLOGICAS SA, DIGIT ACCESS, AMSTESO ELECTRIC LIMITED, OLISYS, TECNOTEL ITALIA S.R.L.
Ireland did not inform the Commission of a restatement of the accounts of ASI to date.
Vt kohtuotsus C-399/08 P: komisjon vs. Deutsche Post, EU:C:2010:481, punkt 38 ja seal viidatud kohtupraktika.
The corporate income tax liability of AOE in Singapore amounted to SGD 42136, SGD 1810 and SGD 535 for the years 2009, 2010 and 2011, respectively, see letter of Apple of 22 April 2016, p. 10.
Vt kohtuotsus C-399/08 P: komisjon vs. Deutsche Post, EU:C:2010:481, punkt 39 ja seal viidatud kohtupraktika.
This component amounts to USD [20-30] thousand for AOE over the period 2003-2013, see letter by Ireland dated 15 April 2015, p. 4.
Vt otsus liidetud kohtuasjades C-106/09 P ja C-107/09 P: komisjon vs. Gibraltari valitsus ja Ühendkuningriik, EU:C:2011:732, punkt 72 ja seal viidatud kohtupraktika.
As regards ASI this component of interest income from the property of the Irish branch amounts to USD [70-80] million over the period 2003-2013, see letter by Ireland dated 15 April 2015, p. 2 and comments by Ireland to the Opening Decision of 5 September 2014, Folder 3.
Vt kohtuotsus C-169/08: Presidente del Consiglio dei Ministri EU:C:2009:709, punkt 58.
The respective amounts for 2014 have not been established yet according to Ireland at the date of the Irish letter of 15 April 2015.
Vt kohtuotsus 730/79: Philip Morris, EU:C:1980:209, punkt 11 ja otsus liidetud kohtuasjades T-298/97, T-312/97 jne: Alzetta, EU:T:2000:151, punkt 80.
Letter from Ireland of 15 April 2015, p. 3.
Kohtuotsus C-172/03: Heiser, EU:C:2005:130, punkt 55 (lisatud rõhuasetus).
Small differences can be observed between the tax reported in the accounts, presented in Table 1 and Table 2 and in the tax returns, this can be due to currency fluctuations or time period variations in reporting.
Vt ka kohtuotsus C-494/06 P: komisjon vs. Itaalia ja Wam, EU:C:2009:272, punkt 54 ja seal viidatud kohtupraktika ning kohtuotsus C-271/13 P: Rousse Industry vs. komisjon, EU:C:2014:175, punkt 44.
Apple defines channel partners as third-party distributors and retailers who purchase Apple's products for onward resale.
Otsus liidetud kohtuasjades C-71/09 P, C-73/09 P ja C-76/09 P: Comitato „Venezia vuole vivere“ jt vs. komisjon, EU:C:2011:368, punkt 136.
See overview of the minutes of Board meetings held during Directorship of Tim Cook, as provided by Apple to the US Senate permanent subcommittee on investigations in the course of the hearing on Apple, APL-PSI-000342/000343.
Vt ka kohtuotsus C-156/98: Saksamaa vs. komisjon, EU:C:2000:467, punkt 30 ja seal viidatud kohtupraktika.
Full Time Equivalent (FTE) is the hours worked by one employee on a full-time basis, it indicates the number of employees, counting part-time employees, proportionately to their hours worked.
Kohtuotsus C-39/94: SFEI jt, EU:C:1996:285, punkt 60; kohtuotsus C-342/96: Hispaania vs. komisjon, EU:C:1999:210, punkt 41.
According to the information submitted by Apple to the US Senate Permanent Subcommittee, the principal activity of the Singapore branch and its predecessors until 2003 was the manufacture of microcomputers, computer components and peripherals.
Vt kohtuotsus 173/73: Itaalia vs. komisjon, EU:C:1974:71, punkt 13.
The Singapore Branch was a party to the CSA to obtain and retain the rights to manufacture and distribute Apple products.
Vt nt kohtuotsus C-387/92: Banco Exterior de España, EU:C:1994:100.
After 2003 and until 2009, the Singapore Branch acted as a service provider to Apple affiliates in the APAC region.
Vt kohtuotsus C-66/02: Itaalia vs. komisjon, EU:C:2005:768, punkt 78; kohtuotsus C-222/04: Cassa di Risparmio di Firenze SpA jt, EU:C:2006:8, punkt 132; kohtuotsus C-522/13: Ministerio de Defensa ja Navantia, EU:C:2014:2262, punktid 21–31.
These services included finance support, information systems and technology support, and supply chain and logistics management, see APL-PSI-000234.
Vt ka komisjoni teatis riigiabi eeskirjade kohaldamise kohta äriühingute otsese maksustamisega seotud meetmete suhtes (EÜT C 384, 10.12.1998, lk 3), punkt 9.
Letter from Ireland of 4 May 2015.
Vt kohtuotsus C-270/15 P: Belgia vs. komisjon, EU:C:2016:489, punkt 49 ja kohtuotsus C-15/14 P: komisjon vs. MOL, EU:C:2015:362, punkt 60.
Letter from Apple of 4 May 2015.
Vt kohtuotsus T-385/12: Orange vs. komisjon, EU:C:2015:117, punkt 53.
Note 6, 7 or 8 to the Annual Accounts of ASI for FY 2004-2013.
Apple väidab oma märkustes menetluse algatamise otsuse kohta, et eelise ja valikulisusega seotud tingimusi riigiabi tuvastamiseks tuleks hinnata eraldi, sest need on seotud riigiabi mõiste kahe eri aspektiga.
On 5 September 2014, Ireland provided the CSA between Apple Inc, ASI and AOE effective as of 30 September 2007.
Võttes aga arvesse asjaolu, et käesolevas otsuses käsitletakse individuaalset abimeedet, ja kuna nende tingimuste eraldamine põhjustaks tarbetut dubleerimist, on komisjon otsustanud hinnata eelise olemasolu kõrvuti valikulisuse analüüsi teise etapiga.
Section B.5 of the Agreement to Sub-Transfer Intangible Property of 1 December 1980.
Vt kohtuotsus C-172/03: Heiser, EU:C:2005:130, punkt 40.
Section 1.7 of the CSA of 30 September 2007.
Vt otsus liidetud kohtuasjades C-78/08 – C-80/08: Paint Graphos jt, EU:C:2011:550.
Section 1.12 of the CSA of 30 September 2007.
Vt otsus liidetud kohtuasjades C-78/08 – C-80/08: Paint Graphos jt, EU:C:2011:550, punkt 65.
See recital F of the CSA of 26 September 1999 and recital G of the CSA of 30 September 2007.
Vt ka otsus liidetud kohtuasjades C-78/08 – C-80/08: Paint Graphos jt, EU:C:2011:550, punkt 50.
Section IV (A) of the CSAs of 26 September 1992 and 1999.
Vt põhjendus 69.
Section 5.2 and 5.3 of the CSA of 30 September 2007, 5 January 2009 and 29 September 2013.
Vt põhjendus 70.
Exhibit B to the CSA of 2009 and Exhibit B to the CSA of 2013.
Vt põhjendus 72.
Letter from Apple of 22 April 2016, p. 15-16.
Vt põhjendus 73.
Apple indicated that pursuant to Section 5.4 of the 2007 CSA and similar provisions of other CSAs, Apple Inc. retained the sole right and responsibility to control all actions to protect Apple's IP.
Vt põhjendus 76.
Therefore, all actions with respect to IP protection are initiated, managed and executed form the US (see Apple's letter of 22 April 2016, p. 7).
Vt põhjendus 71.
It is not clear in view of this fact why the boards of ASI and AOE have been granting the power of attorney in respect of the protection of the IP, as the two companies would not have any right in this respect under the CSA in the first place.
See kehtib ASI ja AOE kohta, sest nende kahe äriühingu kasum tuleb jaotada Iirimaa maksuresidendist filiaalide ja mitteresidendist peakontorite vahel, kuigi ASI ja AOE konkreetsel juhul ei puutu asjasse ükski teine jurisdiktsioon, sest peakontorid ei ole üheski teises riigis maksuresidendid.
AOE's board of directors agreed to enter into the 2013 CSA in the meeting on […] August 2014, held by telephone.
Apple'i tähelepanekud menetluse algatamise otsuse kohta, punkt 209.
The financial years of ASI and AOE run until end September of each year.
Komisjoni 8. juuli 2009. aasta otsus 2009/809/EÜ groepsrentebox'i kava kohta, mida Madalmaad kavatsevad rakendada (C 4/07 (ex N 465/2006)) (ELT L 288, 4.11.2009, lk 26) (edaspidi „groepsrenteboxi otsus“).
USD [100-200] million in 2011, USD [10-20] million in 2010 and USD [1000-10000] in 2009, see statutory accounts of ADI for the respective periods.
Vt kohtuotsus C-100/15 P: Netherlands Maritime Technology Association vs. komisjon, EU:C:2016:254, punkt 110 ja kohtuotsus C-138/09: Todaro Nunziatina & C, EU:C:2010:291, punkt 21.
Submission of Ireland of 29 January 2016, p. 8-9.
Kavas nähti ette, et kontserni laenudelt saadud intressi ja kontsernisiseste rahastamistehingute kontekstis makstud intressi positiivset saldot ei maksustata hariliku äriühingu tulumaksu määraga 25,5 %, vaid „kontserni intressi lahtris“ 5 % määraga.
According to Ireland the allocation is made on an arm's length basis in accordance with applicable US Transfer Pricing statutes and regulations, see submission of Ireland of 29 January 2016, p. 3.
Groepsrenteboxi otsus, põhjendus 85.
According to the Marketing Service Agreement, the service fee payable by ASI to Apple Inc. under the agreement is in principle equal to [100-150] % of the ‘reasonable costs incurred’ and in some cases to [50-100] % of such costs, see Marketing Service Agreement p. 3.
Groepsrenteboxi otsus, põhjendus 101.
Submission of Ireland of 29 January 2016, p. 3.
Groepsrenteboxi otsus, põhjendus 107.
The Accrued Warranty […] Support is another large balance sheet item […].
Vt põhjendus 251.
See recital 12.
Vt Iirimaal 4. mai 2015. aasta kiri, lk 3.
See Section 39 of the Finance (No 2) Act 2013 of 18 December 2013, Amendment of Section 23A of Principal Act (company residence).
Apple'i tähelepanekud menetluse algatamise otsuse kohta, punktid 137 ja 210.
See recital 13.
Vt eelkõige TCA 97 § 21 lõige 1.
See recital 27.
Ainult muu tulu, nimelt dividendi- või intressitulu puhul maksustatakse residendist äriühinguid nende üleilmse tulu pealt, samas kui mitteresidendist äriühinguid ei maksustata – järelikult – üldse.
See recital 138.
Kohtuotsus C-311/97: Royal Bank of Scotland, EU:C:1999:2664, punkt 29.
Performance and profitability is often measured using ratios presented as ‘margins’ or ‘mark-ups’.
Kohtuotsus C-253/03: CLT-UFA EU:C:2006:129, punkt 29.