natgillin/translations-raw huggingface dataset:
In relation to unlawful State aid in the form of tax measures, the Notice on business taxation provides in point 35 thereof that the amount to be recovered should be calculated on the basis of a comparison between the tax actually paid and the amount which should have been paid if the generally applicable rule had been applied.
Ameerika Ühendriikide Washingtoni osariigi seaduste kohaselt asutatud äriühing (täisühing).
As concluded in recitals 339 to 341, the Commission considers that a comparison to comparable uncontrolled transactions using the CUP method, in particular the roasting IP licensing arrangements in several roasting and manufacturing and distribution agreements Starbucks concluded with third parties, demonstrates that the arm's-length value of the royalty paid by SMBV to Alki LP for the roasting IP should be zero.
Ameerika Ühendriikide Washingtoni osariigi seaduste kohaselt asutatud äriühing (usaldusühing).
In other words, no royalty should be due for that IP in that specific relationship, since SMBV does not seem to derive any benefit from the use of the roasting IP licensed from Alki LP.
Vt põhjendus 106.
Given that conclusion, the Netherlands should take SMBV's accounting profits, with no deduction of the royalty payment from SMBV to Alki LP from those profits for the licensing of the roasting IP, as the starting point from which SMBV's tax liability in the Netherlands is determined to properly ensure that the aid granted by the SMBV APA is eliminated through recovery.
Ajavahemikul 2008–2014 sai Alki LP Starbucks Coffee BV-lt ja SMBV-lt kokku [400–500] miljonit eurot litsentsitasusid.
In addition, given the Commission's conclusion in recital 358 that an average mark-up of up to [around 6 %] of the costs of green coffee beans sold by SCTC to SMBV for the period from fiscal years 2011 onwards and the prices of green coffee beans sold to SMBV corresponding to a gross margin of [around 9 %] for SCTC constitutes a reliable approximation of an arm's-length price, SMBV's accounting profits for 2011 fiscal years and onwards should be increased by the difference in the gross margin on green coffee beans effectively applied during that period and a gross margin on COGS of SCTC of [around 9 %].
Sellest [400–500] miljonist eurost saadi [300–400] miljonit eurot ([80–85] %) Starbucks Coffee BV-lt ja [60–70] miljonit eurot ([15–20] %) SMBV-lt.
It is the difference between the corresponding amount of accounting profits arrived at following the two steps detailed in recitals 446 and 447 fully taxed under the rules of the general Dutch corporate income tax system and the corporate income taxes effectively paid by SMBV to the Netherlands since 1 October 2007 that constitutes the amount of aid that must be recovered from SMBV and the Starbucks group to eliminate the advantage SMBV and the Starbucks group received from the Netherlands as a result of the SMBV APA.
Starbucksi sõnul on see Starbucks USi makse Alki LP-le seotud üldise kulude korrigeerimisega, mille eesmärk on hüvitada Alki LP-le SMBV-lt Starbucksi röstitud kohvi hinnapoliitika tõttu saadud üldiselt väiksemad litsentsitasud.
Entity from which the aid is to be recovered
See reaalturuväärtusele vastav tasu arvutatakse Ameerika Ühendriikide siirdehinnaeeskirjade kohaselt ning määratakse kindlaks Starbucks Coffee BV ja SMBV kõikide tegevusalade suhtes.
In light of the observations in recitals 417 to 421, the Commission considers that the Netherlands should, in the first place, recover the unlawful and incompatible aid granted by the SMBV APA from SMBV.
Starbucks ei ole veel suutnud kindlaks teha nende lahknevuste täpset põhjust.
Should SMBV not be in a position to repay the full amount of the aid received as a result of the SMBV APA, the Netherlands should recover the remaining amount of that aid from Starbucks Corporation, since it is the entity which controls the Starbucks group, so as to ensure that the advantage granted is eliminated and the previously existing situation on the market is restored through recovery.
Enne 2005. aastat ei tehtud äriühingule Starbucks Corporation ühekordseid makseid, kuna [CV 1] oli kuni 2005. aastani kahjumis.
CONCLUSION
See summa oleks aga keskmiselt […] väiksem, kui jääkkasumi arvutamisel ei võetaks arvesse äriühingult Starbucks Corporation saadud tulu.
In conclusion, the Commission finds that the Netherlands has unlawfully granted State aid to SMBV and the Starbucks group by concluding the SMBV APA, in breach of Article 108(3) of the Treaty, which the Netherlands is required to recovery by virtue of Article 16 of Regulation (EU) 2015/1589 from SMBV and, if the latter fails to repay the full amount of the aid, from Starbucks Corporation for the amount of aid outstanding,
Vt põhjendus 146.
HAS ADOPTED THIS DECISION:
Sh [1–10 miljoni] Šveitsi frangi suurune erakorraline kasum pärast tulumaksu ja [800000–900000] Šveitsi frangi suurune kahjum vastavalt 2006. ja 2007. aastal.
Article 1
Brutomarginaal on brutokasumi (müük miinus müüdud kauba maksumus) ja müügi jagatis, vt põhjendus 84.
The advanced pricing arrangement entered into by the Netherlands on 28 April 2008 with Starbucks Manufacturing EMEA B.V., which enables the latter to determine its corporate income tax liability in the Netherlands on a yearly basis for a period of 10 years, constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by the Netherlands in breach of Article 108(3) of the Treaty.
FOB – franko laeva pardal.
Article 2
Vt OECD 2010. aasta suuniste punkt 2.141: „Kui koondkasumi jaotuse toetuseks ei leidu piisavalt usaldusväärseid võrreldavaid kontrollimata tehinguid, tuleks arvestada siseandmeid, mis võivad olla kasumijaotuse reaalturuväärtuse kindlaksmääramisel või reaalturuväärtusele vastavuse hindamisel usaldusväärseks vahendiks.
The Netherlands shall recover the incompatible and unlawful aid referred to in Article 1 from Starbucks Manufacturing EMEA B.V.
Asjakohased siseandmed sõltuvad juhtumi asjaoludest ja tingimustest ning peaksid olema kooskõlas käesolevas osas, eriti punktides 2.116, 2.117 ja 2.132 nimetatud tingimustega.
Any sums that remain unrecoverable from Starbucks Manufacturing EMEA B.V., following the recovery described in the preceding paragraph, shall be recovered from Starbucks Corporation.
Need andmed saadakse sageli maksumaksja kulu- või finantsarvestusest.“
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
„Mahaarvamiste“ all kajastatud summa tähendab tegevuskulusid, kuna see koosneb peamiselt tööjõu- ning amortisatsiooni- ja remondikuludest.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Vastavalt sellele lepingule on Starbucks Coffee BV-l õigus anda kolmandatele isikutele litsents kaubamärke, tehnoloogiat ja oskusteavet kasutavate Starbucksi kaupluste arendamiseks, omamiseks ja juhtimiseks.
Article 3
Tarnelepingu kohaselt […].
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Starbucks täpsustas, et tarnelepingud sõlmib Starbucks […] ja need on tüüplepingud, mille tingimused määrab kindlaks Starbucks […] (vt Starbucksi tähelepanekud, põhjendus 6.14).
The Netherlands shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Ibid., […].
Article 4
See hinnang põhineb Alki LP-le ajavahemikul 2008–2014 makstud litsentsitasude summal, mis on jagatud kõikidelt nendelt toodetelt saadud [900–1000] euro suuruse tuluga, mida on kajastatud tabelis 5 kategooriates „TULU VALMISJOOKIDELT“, „TULU PAKENDATUD KOHVILT“, „TULU KOHVIPADJAKESTELT“, „TULU VERISMO-PADJAKESTELT“, „TULU LAHUSTUVALT KOHVILT“, „TULU PAKENDATUD TEELT“, „TULU JOOGIPULBRISEGUDELT“, „TULU KOHVIPÕHISELT FRAPPUCHINOLT“ ja „TULU EKSTRAKTIDELT“.
Within two months following notification of this decision, the Netherlands shall submit information regarding the methodology used to calculate the exact amount of aid.
Kuigi Starbucks on esitatud teabes märkinud, et „TULU KOHVIPADJAKESTELT“, „TULU VERISMO-PADJAKESTELT“, „TULU LAHUSTUVALT KOHVILT“, „TULU KOHVIPÕHISELT FRAPPUCHINOLT“ ja „TULU EKSTRAKTIDELT“ tuleks samuti liigitada haldus- ja logistilise toega seotud tuluks, kuna nende aluseks olev tulu, mille eest arendajatele arve esitatakse, kajastab pigem kolmandate isikute kui SMBV loodud väärtust ja moodustab Starbucksi sõnul vaid väikese osa SMBV röstimise kogutoodangust.
The Netherlands shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
Lisaks ei ole Starbucks märkinud, et kategooriad „TULU PAKENDATUD TEELT“ ja „TULU JOOGIPULBRISEGUDELT“ sisaldavad kohvi.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Vt äriühingu finantsandmed põhjenduses 140.
Article 5
OECD 1995. aasta suuniste punktis 4.9 (samuti OECD 2010. aasta suuniste punktis 4.9) osutatakse siiski olukordadele, kus „hinnatavate asjaolude keerukuse tõttu võib isegi parimate kavatsustega maksumaksja teha tahtmatu vea“.
This Decision is addressed to The Netherlands.
Selles kontekstis viitavad Madalmaad ka mittesiduvale komisjoni teatisele Euroopa Liidu ühise siirdehindade foorumi töö tulemuste kohta (vt KOM(2007) 71), milles märgitakse, et „nõudes ainult asjakohast teavet, peaksid maksuametid andma endast parima, et hoida maksumaksjale hindamisest tulenev koormus võimalikult madalal“.
Done at Brussels, 21 October 2015.
Komisjoni 8. juuli 2009. aasta otsus 2009/809/EÜ groepsrentebox'i kava kohta, mida Madalmaad kavatsevad rakendada (C 4/07 (ex N 465/06)) (ELT L 288, 4.11.2009, lk 26).
OJ C 460, 19.12.2014, p. 11.
Starbucksi väitel ei täida SMBV neid funktsioone.
Throughout the decision, the terms ‘tax ruling’ and ‘APA’ are used synonymously.
Aruandes märgitakse lisaks, et sellised funktsioonid nagu igapäevane planeerimine, mittestrateegilised hanked, muundamine, tellimuste töötlemine, ladustamine/logistika ja arveldamine ilma asjaomaste toodetega seotud kaubanduslike riskideta õigustavad ainult teenuseosutaja enda tegevuskulude suhtes kohaldatavat marginaali.
Parts of this text have been hidden so as not to divulge confidential information; those parts are enclosed in square brackets.
Ettevõtja Y puhul kohaldatakse juurdehindlust samuti ainult tegevuskulude suhtes.
Profit margins and mark-ups of SCTC concerning the green coffee beans are rounded to the closest multiple of 3 %.
Kuigi enamik kolmandaid isikuid tegelevad muude konkreetsete tegevusaladega (v.a röstimine), kannavad ettevõtlusriski või omavad enda väljatöötatud intellektuaalomandit, on tasud, mida need kolmandad isikud maksavad Starbucksile (kas kohviubade kõrgema ostuhinna või tulult makstava litsentsitasu vormis), Madalmaade väitel sarnasel tasemel SMBV tasudega.
A previous tax ruling concluded between the Dutch tax administration and Starbucks Coffee BV and SMBV in 2001 was also submitted as part of the supporting documents.
Madalmaade sõnul oleks mõne kolmanda isiku keerukama profiili tõttu siiski võinud eeldada väiksemaid tasusid või hindu.
That letter was sent to the Netherlands in the English language on 7 March 2014, followed by a version in Dutch of this same letter sent on 14 March 2014.
Kohtuasi C-399/08 P: komisjon vs. Deutsche Post; ECLI:EU:C:2010:481, punkt 38 ja seal viidatud kohtupraktika.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1).
Liidetud kohtuasjad C-106/09 P ja C-107/09 P: komisjon vs. Gibraltari ja Ühendkuningriigi valitsus; ECLI:EU:C:2011:732, punkt 72 ja seal viidatud kohtupraktika.
Regulation (EC) No 659/1999 is repealed by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9), with effect from 14 October 2015.
Kohtuasi 730/79: Philip Morris; ECLI:EU:C:1980:209, punkt 11.
All the procedural steps taken during the course of the proceedings were adopted under Regulation (EC) No 659/1999.
Liidetud kohtuasjad T-298/97, T-312/97 jne: Alzetta; ECLI:EU:T:2000:151, punkt 80.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
Kohtuasi C-172/03: Heiser; ECLI:EU:C:2005:130, punkt 40.
C (2015) 862, 12.2.2015.
Liidetud kohtuasjad C-78/08 kuni C-80/08: Paint Graphos; ECLI:EU:C:2009:417.
Starbucks US refers to all companies that are members of the Starbucks group that are resident in the United States of America.
Liidetud kohtuasjad C-78/08 kuni C-80/08: Paint Graphos; ECLI:EU:C:2009:417, punkt 65.
This description is based on Starbucks' 2014 Annual Report, p. 2.
Liidetud kohtuasjad C-78/08 kuni C-80/08: Paint Graphos; ECLI:EU:C:2009:417, punkt 50.
See recital 20 of the Opening Decision for more detailed information on the Starbucks Group.
1969. aasta äriühingu tulumaksu seaduse artikkel 2.
The SMBV APA states that after the sixth accounting year, i.e. end 2013, a half-term check will be made to see whether all the facts and circumstances have remained the same.
Äriühingu tulumaksu standardmäär on 25 %.
From the original Dutch: ‘[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.’
Maksustatava tulu astmeid on kaks.
From the original Dutch: ‘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.
Madalamat 20 % määra kohaldatakse sissetulekute esimesel astmel kuni 200000 euro suuruse maksustatava tulu suhtes.
Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting . ’
1969. aasta äriühingu tulumaksu seaduse artikkel 3 ja 1969. aasta äriühingu tulumaksu seaduse III peatükk, mille kohaselt maksustatakse mitteresidendist ettevõtjate 1) ettevõtlustulu, mis tuleneb püsivast tegevuskohast või alalisest esindajast Madalmaades, 2) tulu ja kapitalikasum, mis tulenevad Madalmaades asuvast kinnisvarast, 3) tulu ja kapitalikasum, mis tulenevad Madalmaades või Madalmaade mandrilava osas asuvate loodusvarade uurimise või kasutamisega seotud õigustest, 4) kõik tasud, mis tulenevad residendist üksuse juhtkonnast, 5) tulu, mis tuleneb õigustest selle ettevõtja kasumile (v.a võlakirjad ja aktsiad), mille juhtkond asub Madalmaades, ning 6) tulu ja kapitalikasum, mis tulenevad olulise osalusega seotud võlakohustustest.
For an explanation of why the royalty payment is not subject to tax in the Netherlands or in the UK, see recital 28 of the Opening Decision.
1969. aasta äriühingu tulumaksu seaduse artikli 2 lõige 4.
Recitals 27 and 28 of the Opening Decision provide a full description of the legal structure of Starbucks as presented in the transfer pricing report.
Hollandikeelsest algtekstist: „De in een kalenderjaar genoten winst wordt bepaald volgens goed koopmansgebruik, met inachtneming van een bestendige gedragslijn die onafhankelijk is van de vermoedelijke uitkomst.
See recital 71 for a description of the CUP method.
1969. aasta äriühingu tulumaksu seaduse II ja III peatükk.
This definition is based on paragraphs 2.13 until 2.20 of the 2010 OECD TP Guidelines.
Üldiselt leitakse, et kõikide tulusid omavate äriühingute õiguslik ja faktiline olukord on äriühingu otsese maksustamise seisukohast sarnane.
A (external) Comparable Uncontrolled Price is applied if independent third parties under the same circumstances pay the same price for the same product or service as related parties.
Otsus 2009/809/EÜ.
In this case, the intra-group royalty payments concern the payments made by the EMEA Starbucks-owned Developers to Starbucks Coffee BV.
SMBV tähelepanekud menetluse algatamise otsuse kohta, punkt 2.20.
Section II.G of the transfer pricing report.
Kohtuasi C-138/09: Todaro Nunziatina & C; ECLI:EU:C:2010:291, punkt 21.
Section III.B of the transfer pricing report.
Groepsrentebox'i kava käsitlev otsus, põhjendus 85.
SCTC buys those beans for the benefit of the entire Starbucks group worldwide and its independent licensees.
Groepsrentebox'i kava käsitlev otsus,, põhjendus 101.
See footnote 19.
Groepsrentebox'i kava käsitlev otsus, põhjendus 107.
In 2011, SMBV employed approximately [70-80] people.
Vt põhjendused 148–150.
According to the observations of Starbucks to the Opening Decision [40-50] persons were active in coffee roasting and [30-40] persons in logistic and administrative services.
Vt Melitta vastus põhjendustes 207–209.
According to information submitted by Starbucks to the Netherlands at the moment of the rulings request, SMBV and Starbucks Corporation entered into an agreement with [unaffiliated logistics company A] in 2003 under which [unaffiliated logistics company A] will provide inventory management services (supporting forecast provided by Starbucks), import coordination and export documentation services, vendor contracts administration and warehousing operations.
Tuleb siiski märkida, et isegi kui SMBV osales rahastamistehingutes, et peaks komisjon groepsrentebox'i kava käsitlevat otsust kohaldatavaks, võttes arvesse erinevat eesmärki, mida taotletakse ühelt poolt kontserni intressikavaga ja teiselt poolt SMBV maksubaasi kindlaksmääramisega.
According to information submitted by Starbucks to the Netherlands at the moment of the rulings request, SMBV entered into a supply chain and coffee operations warehousing services agreement with [unaffiliated logistics company B] in 2004 under which [unaffiliated logistics company B] will perform warehouse services with respect to various Starbucks products including administrative and handling services, vehicle loading and unloading, inspections and storage.
Madalmaade tähelepanekud menetluse algatamise otsuse kohta vastavalt punktile 3.2.
According to the transfer pricing report, SMBV is responsible for the contractual relationship with [unaffiliated manufacturing company 1].
Kohtuasi C-15/14 P: komisjon vs. MOL; ECLI:EU:C:2015:362, punkt 60.
The contracts between [unaffiliated manufacturing company 1] and SMBV are however negotiated by Starbucks […] according to Starbucks.
Vt ka kohtuasi T-385/12: Orange vs. komisjon; ECLI:EU:T:2015:117.
Toll manufacturing is usually understood to mean an arrangement in which a company processes raw materials or semi-finished goods for another company.
Kohtuasi C-39/94: P: SFEI jt; ECLI:EU:C:1996:285, punkt 60.
This graph in not contained in the report, it was produced by the Commission in order to facilitate the reading of this Decision.
2. aprilli 1999. aasta otsus kohtuasjas C-342/96: Hispaania vs. komisjon; ECLI:EU:C:1999:210, punkt 41.
See recital 72 for a description of the TNMM.
Kohtuasi C-173/73: Itaalia vs. komisjon; ECLI:EU:C:1974:71, punkt 13.
Transactional differences refers to differences between the transactions concluded by the company for which the taxable basis is approximated through a transfer pricing method and the transactions concluded between independent companies used to determine the arm's length pricing.
Kohtuasi C-387/92: Banco Exterior de Espana; ECLI:EU:C:1994:100.
In the TNMM method this refers to the transactions concluded by comparable companies used to approximate an arm's length margin.
Liidetud kohtuasjad C-182/03 ja C-217/03: Belgia ja Forum 187 ASBL vs. komisjon; ECLI:EU:C:2006:416.
Functional differences refers to differences between the functions performed by the company of which the taxable basis is approximated by a transfer pricing method and the functions performed by comparable companies used to approximate an arm's length margin.
Komisjoni otsus 2003/757/EL, 17. veebruar 2003, Belgia poolt Belgias asuvatele koordineerimiskeskustele antava abikava kohta (ELT L 282, 30.10.2003, lk 25).
The report refers in this context to paragraph 3.26 of the 1995 OECD TP Guidelines.
Liidetud kohtuasjad C-182/03 ja C-217/03: Belgia ja Forum 187 ASBL vs. komisjon; ECLI:EU:C:2006:416, punktid 96 ja 97.
The Amadeus Database is a database of comparable financial information for public and private companies across Europe.
Liidetud kohtuasjad C-182/03 ja C-217/03: Belgia ja Forum 187 ASBL vs. komisjon; ECLI:EU:C:2006:416, punkt 81.
It is maintained by Bureau van Dijk, a publisher of company information and business intelligence.
Vt põhjendus 186.
Automated searches in Amadeus resulted in a selection of 240 companies; additional financial selection criteria applied by the tax advisor eliminated 88 companies, reducing the sample to 152 potentially comparable companies.
Vt põhjendused 162 ja 191.
The main elimination criteria were that the companies were engaged in unrelated functions (i.e. distribution, repair, etc.), producing unrelated products (i.e. candies, other food products, etc.) or that the companies belonged to a group.
Menetluse algatamise otsuse põhjendustes 49, 97 ja 100 viidatud „esimene korrigeerimine“.
The 20 companies accepted for comparison purposes in the transfer pricing report are presented in appendices to that report and reproduced in Table 5 of the Opening Decision.
Menetluse algatamise otsuse põhjenduses 52 viidatud „teine korrigeerimine“.
The tax advisor uses the term mark-up although the calculation of the mark-up is based on the operating profit of the comparable companies divided by a cost basis and not on gross profit.
Kui kahte esimest valikut käsitletakse OECD suunistes, siis järgmist, käibekapitali korrigeerimise valikut ei ole OECD suunistes käsitletud selliselt, nagu maksunõustaja seda käesoleval juhul kohaldas.
In the case of SMBV, the operating costs represent a small fraction of the total costs.
Kontrollitud tehing on tehing kahe ettevõtja vahel, kes on teineteise suhtes sidusettevõtjad, samal ajal kui kontrollimata tehing on tehing kahe ettevõtja vahel, kes on teineteise suhtes sõltumatud ettevõtjad.
Therefore, although the percentage of mark-up applied is higher, the resulting estimate of tax base is lower.
Jaotis 9.2.3.2.
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.
Punkti 9.2.3.3 alapunktid a–e.
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 13 July 1995.
Punkti 9.2.3.3 alapunkt f.
Recommendation C(95)126/FINAL of 13 July 1995.
Punkt 9.2.3.4.
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 22 July 2010.
Punkt 9.2.3.5.
For the 1995 OECD TP Guidelines, see paragraph 3.43, which contains a comparable description.
Vt ka OECD 1995. aasta suuniste punkt 1.6.
Paragraphs 1.45 to 1.48 of the 1995 OECD TP Guidelines and paragraphs 3.55 to 3.62 of the 2010 OECD TP Guidelines.
Vt põhjendus 234.
Paragraph 1.48 of the 1995 OECD TP Guidelines.
Tehingutele keskendumist märgitakse taas OECD 2010. aasta suuniste punktis 1.33, milles selgitatakse, et „üldiselt põhineb reaalturuväärtuse põhimõtte kohaldamine kontrollitud tehingute tingimuste võrdlemisel mitteseotud sõltumatute ettevõtjate vaheliste tehingute tingimustega“.
For completeness it is noted that a portion of the labour costs can be included in COGS, when it is directly associated with the production.
Vt põhjendused 68 ja 69.
See recital 56 of the Opening Decision.
Vt põhjendus 90.