natgillin/translations-raw huggingface dataset:
In response to the Commission's doubts on the arm's-length nature of the royalty payment, the Netherlands and Starbucks claimed that that payment does not only reflect a remuneration for the use of the roasting IP, but also a payment for the taking over of entrepreneurial risk by Alki LP [161].
Kuna selle meetodi rakendamisega vähendatakse SMBV maksukohustust Madalmaade üldise äriühingu tulumaksu süsteemi alusel võrreldes integreerimata ettevõtjatega, kelle maksustatava kasumi määrab turg, tuleks leida, et SMBV eelkokkuleppega antakse seda meetodit heaks kiites SMBV-le valikuline eelis aluslepingu artikli 107 lõike 1 tähenduses.
The Netherlands invokes the fact that SMBV would not carry the economic risk of loss of inventory, since, given the way the royalty payment is determined under the Roasting Agreement, those costs are ultimately borne by Alki LP [162].
SCTC poolt SMBV-lt roheliste kohviubade eest küsitud hinna vastavus reaalturuväärtusele
The Commission notes, first, that this claim is not supported by the transfer pricing report supporting the SMBV APA request.
Nagu selgitatakse põhjenduses 272, on SMBV kontrollitud ja kontrollimata tehingute tuvastamine ja analüüs esimene vajalik samm, et hinnata siirdehindade seisukohast seotud isikute vahel kehtivate kaubandustingimuste vastavust reaalturuväärtusele.
Rather, that report clearly contradicts that claim, stating that ‘[SMBV] licenses a sub-set of IP from Alki LP that is necessary to utilise the coffee roasting manufacturing process and the right to supply coffee to [D]evelopers.
Komisjon selgitas menetluse algatamise otsuse põhjenduses 116, et kui litsentsitasu arvutamisel kasutataks otsest siirdehindade määramise meetodit, näiteks võrreldava kontrollimata hinna meetodit, oleksid roheliste kohviubade eest küsitud hinnad see lõpetamata seotud kontrollitud tehing, mida oleks tulnud siirdehindade määramiseks hinnata, ja hinnata oleks tulnud SCTC poolt SMBV-lt roheliste kohviubade eest küsitud hinda, et teha kindlaks, kas hinnatase, mis kajastub SMBV kasumiaruandes, ei olnud liialdatud, vähendades SMBV maksustatavat kasumit.
In return [SMBV] remits a royalty to Alki LP for the licensed IP’ [163].
Siirdehinnaaruandes nimetatakse kõige tähtsamate tehingute ja kontsernisiseste voogude seas SMBV ja SCTC vahelist roheliste kohviubade hankelepingut, kuid selles ei uurita ega analüüsita, kas hind, mida SCTC küsis SMBV-lt roheliste kohviubade eest, vastab reaalturuväärtusele.
More important, nowhere in the transfer pricing report is any mention made of the fact that the royalty payment would partly constitute a payment by SMBV to Alki LP for the taking over of entrepreneurial risks.
SCTC roheliste ubade hinnakujundust kirjeldatakse põhjendustes 114–119.
In fact, SMBV retains more risks than presented in the transfer pricing, in particular, inventory risks and certain risks related to the supply of beans and the manufacturing capacity utilisation.
Tabelis 6 on kajastatud Starbucksi esitatud andmed SCTC ostetud roheliste kohviubadega seonduva juurdehindluse kohta, mida SMBV pidi maksma.
The Commission observes, second, that the Netherlands appears to consider that the way in which the contractual arrangement under the Roasting Agreement is structured [164] gives legal substance to the actual allocation of risk and responsibilities between Alki LP and SMBV.
Tabelis 4 esitatud SCTC finantsandmete alusel tuuakse tabelis 11 esile SCTC kirjendatud tegelik juurdehindlus ja igal aastal tema klientidelt küsitud tegelik brutomarginaal.
However, according to SMBV's accounts, the royalty payment is generated by the SMBV APA and not by the contractual arrangement between Alki LP and SMBV.
Tabel 11
Third, and most important, the Commission considers that if the Netherlands' claim were accepted, the business risk of any group company could be eliminated through intra-group reallocation of risks by simple means of contract.
Hangitud roheliste kohviubade puhul kirjendatud juurdehindlus ja SCTC kohaldatud brutomarginaal
For example, a company undertaking all strategic decisions for a group, in particular, investment and R & D decisions, which would in principle be considered as a complex function concentrating entrepreneurial risk, could be considered as ‘low risk’ and taxed accordingly, so long as an intragroup contract would be put in place setting its remuneration at any random level of operating expense and passing its residual profits to any other group company.
Starbucksi väitel vastab ajavahemikul 2005–2010 keskmiselt kohaldatud [umbes 3 %] juurdehindlus reaalturuväärtusele vastavale juurdehindlusele.
Accepting that claim would render the application of the arm's-length principle for the pricing of intragroup transactions meaningless, since contractual arrangements would be considered to trump economic reality.
Kui see juurdehindlus arvata maha alates 2011. aastast kohaldatud juurdehindlustest, näib see andvat tulemuseks SMBV poolt röstimistegevusele kirjendatud tasu kooskõlas ettevõtja X esitatud hinnangulise vahemikuga 13–17 % müüdud kauba maksumusest röstimistegevuse puhul [182].
The Commission recalls [165], in that respect, paragraphs 9.44 to 9.46 of the 2010 OECD TP Guidelines [166] which clarify in the context of a business restructuring that ‘it is the low (or high) risk nature of a business that will dictate the selection of the most appropriate transfer pricing method, and not the contrary’ [167].
Kuna aga Starbucks ei esitanud keskmise juurdehindluse kuni [umbes 18 %-ni] suurendamise kohta alates 2011. aastast ühtegi veenvat põhjendust, leiab komisjon, nagu selgitatakse põhjendustes 349–357, et sellest ajast edasi ei tohiks aktsepteerida ühtegi sellest suurenemisest tulenevat vastavat mahaarvamist SMBV raamatupidamislikust kasumist.
Contrary to the views expressed by the Netherlands [168], this idea that the application of the transfer pricing rules should follow risks and not contractual arrangements when those arrangements do not reflect the underlying business risk, is also valid outside the context of a business restructuring.
Kui siirdehinnaaruandes oleks kontrollitud tehinguna analüüsitud nõuetekohaselt hinda, mida SCTC küsis SMBV-lt roheliste kohviubade eest, oleks see hind olnud SMBV eelkokkuleppe kohaldamisalas, milleks on SMBV maksubaasi kindlaksmääramine Madalmaades [184].
While it is true that agreeing on a transfer pricing method (i.e. such as the TNMM method based on operating costs) and constructing contractual arrangements such as to adjust the pre-tax profit each year to that arrangement results in limiting the fluctuation of the tax liability of the company over fiscal years, such a structure constructed through contractual arrangements does not, however, necessarily correspond to the economic reality underlying the transactions and the risks associated with the activity of the company.
Kuna roheliste kohviubade eest makstud hind arvatakse maha SMBV raamatupidamislikust kasumist, oleks tulnud 2008. aastal näha SMBV eelkokkuleppega ette reaalturuväärtusele vastav hind, millest 2011. aastal ei oleks kuidagi saanud kõrvale kalduda (sh juurdehindlust suurendada), välja arvatud juhul, kui siirdehindade eelkokkulepe oleks asendatud või seda oleks muudetud.
The 1995 OECD TP Guidelines present this consideration in paragraph 1.26, according to which, ‘in relation to contractual terms, it may be considered whether a purported allocation of risk is consistent with the economic substance of the transaction.
See põhjendus ei paista siiski vastavat uurimise ajal esitatud teabele.
In this regard, the parties’ conduct should generally be taken as the best evidence concerning the true allocation of risk'.
Peale selle, kuna SCTC tasu on proportsionaalne roheliste kohviubade müügiga, oleks tulnud vastavalt tasu maksta müügimahu suurenemise eest.
Fourth, as regards the Netherlands' and Starbucks' further claim that it is the low risk nature of SMBV's business that in fact dictates the transfer pricing method accepted by the SMBV APA, the Commission observes that the information submitted during the investigation does not support that claim.
Kuni tasu moodustab kindla protsendi müüdud kauba maksumusest, suureneb käibe suurenedes proportsionaalselt ka kasum.
In recital 113 of the Opening Decision, the Commission expressed doubts on the capacity of Alki LP to bear and control any business risk.
Starbucks väidab veel, et juurdehindlus oli „kogu ajavahemiku“ 2005–2014 vältel reaalturuväärtusele vastav [185].
When a company assumes a risk, it should be able, on the one hand, to control the risks [169] and, on the other hand, to financially assume such a risk [170].
29. juunil 2015 esitatud teabes selgitas Starbucks, et tabelis 5 kajastatud jaotus, mille ta esitas 13. aprillil 2015, koostati võrdlusandmete analüüsi põhjal.
The capacity to assume a risk should therefore be analysed before the proposed structure is considered in line with normal competitive conditions.
Komisjon ei ole selle väitega nõus järgmistel põhjustel.
This would require the company to have people who perform those control functions [171].
Konkreetsemalt esitas Starbucks seoses C.A.F.E. Practices programmiga alguses ülemise kvartiilina esitatud andmed hiljem suurima täheldatud väärtusena.
However, according to the information submitted by Starbucks [172], Alki LP has no employees of its own and while, as a partnership, it cannot in principle be excluded that the partners could contribute to Alki LP's activities while not being employees, according to the information submitted [173], Alki LP's partners are corporations and none of them has any employees.
Vastuolud puudutavad ka teisendusteguri kasutamist protsendina müügist kokku lepitud litsentsitasu väljendamiseks, mille puhul Starbucks teeb ebatavalise korrigeerimise, et saada litsentsitasu protsendina kuludest [187].
In addition, Alki LP's capacity to bear financial risk is limited to its financial resources and to the financial resources of its partners.
Seda võib võrrelda olukorraga, kus Starbucks litsentsib Alki LP kaudu tehnoloogiat SMBV-le, kuigi näib, et kohvitehnoloogia litsentsimise lepinguid ei ole olemas eraldi kohvi kaubamärkide litsentsilepingust.
According to the information submitted by Starbucks to the Commission [174], the latter do not declare separate accounts, but are themselves limited liability companies.
SCTC ei litsentsi SMBV-le ühtegi tehnoloogiat, mille eest SMBV peaks saama tasu ostetud rohelistel kohviubadel põhineva suurema juurdehindluse kaudu.
Therefore, the financial capacity of Alki LP is inferior to and cannot be equated to the overall financial capacity of the group.
Nende kulude suurusjärk on võrreldav [sertifitseerimisprogrammi] nimetuse [1,5–2] % kuluga proportsioonis roheliste kohviubade hinnaga, mida kasutati „[sertifitseerimisprogrammi kohvitoote e]“ puhul, mis oleks SMBV enim müüdud toode [190].
The Commission finds this argument unconvincing.
Seoses tabelis 6 esitatud rahastamise juurdehindlusega märgib komisjon, et vastuvõetud meetod ei arvuta käibekapitali kulu, sest kliendi võlgnevusi, mis aitavad tavapärases äritegevuses rahastada saadaolevaid summasid ja varusid, ei arvata hinnangulisest rahastamissummast maha [191].
Since the accountability of outsourced management is weaker than the accountability of direct managers, outsourced management presents increased agency costs from a corporate governance perspective.
Seda ei ole aga Starbucksi esitatud analüüsis hinnatud ega tõendatud.
Given SMBV's activities that include, among others, operating a roasting facility, the management of SMBV requires day-to-day monitoring and cannot be effectively ensured by a part-time employee.
Seepärast tundub, et rahastamise juurdehindlus, mis on võrreldav Starbucksi esitatuga, ei ole põhjendatud.
Therefore, Alki LP cannot ensure the management of SMBV's business risks as effectively as direct employees or managers of SMBV could, and therefore that risk could, at best, be partially mitigated through its contractual transfer to Alki LP.
Tegevuskulude protsent kogukuludest püsis stabiilsena ja tegevuskulud oleksid seetõttu olnud müüdud kauba maksumusega seotud tasu kaudu kaetud.
That conclusion supports the doubt expressed in recital 89 of the Opening Decision on the economic rationality of the structure, as Alki LP seems superfluous in this structure.
Juurdehindluse keskmine suurenemine [umbes 3 %-lt] kuni [umbes 18 %-le] vastavalt aastatel 2005–2010 ja 2011–2014 [192] põhjustas SCTC kasumi neljakordistumise, nagu näidatud joonisel 4.
Paragraphs 1.64 to 1.66 of the 2010 OECD TP Guidelines refer [176], in that respect, to situations where structures are not determined by normal commercial conditions and may have been structured by the taxpayer to avoid or minimise tax.
Joonis 4
The information submitted by Starbucks, according to which Alki LP was added to the structure for US tax reasons [177], confirms the Commission's doubts on the economic rationality of the structure.
kasum enne tulumaksu Šveitsi frankides (vasak telg)
Fifth, while the Commission accepts the claim of the Netherlands and Starbucks that certain sales risks of SMBV are mitigated through the arrangements with the Shops, this fact has no bearing on SMBV's relationship with Alki LP.
tegevuskulud (v.a eraldised) / kogukulud protsentides (parem telg)
In any event, regarding the limited scope of SMBV in the negotiations with its counterparties of commercial conditions and of prices, the Commission accepts that the forecast system by the Shops seems to reduce business uncertainty for SMBV [178].
brutomarginaal (müük – müüdud kauba maksumus) Šveitsi frankides (vasak telg)
Under the contractual arrangements between the Shops and SMBV, the Shops cannot significantly depart from the forecast provided to SMBV and they also are under the obligation to purchase products from SMBV.
tegevuskulud (v.a eraldised) Šveitsi frankides (vasak telg)
The off taking of the production of SMBV is ensured through the requirements for the Shops to purchase production from SMBV.
Šveitsi frankides
However, key risks of a manufacturing business relate not only to inventory risks but mainly to the manufacturing capacity and neither the Netherlands nor Starbucks have established that the underlying risks of demand variations on the manufacturing capacity utilisation have been completely annulled through those contractual arrangements.
Terviklikkuse huvides märgib komisjon, et SMBV röstimistegevuse kahjumit alates 2010. aastast võib seostada SCTC-le tasutud roheliste kohviubade maksumusel põhineva juurdehindluse suurenemisega, [193] nagu näidatud joonisel 5.
Sixth, the contractual arrangement invoked by the Netherlands by which the SCTC guarantees the quality of the green coffee beans supplied equally has no bearing on the relationship between SMBV and Alki LP.
SMBV poolt Alki LP-le 2008. aasta otsuse alusel makstud litsentsitasu (vasak telg) SCTC poolt rohelistelt kohviubadelt saadud marginaal Šveitsis (parem telg)
In conclusion, the Commission rejects the claims that any effective risk transfer takes place from SMBV to Alki LP through contractual arrangements.
SCTC reaalturuväärtusele vastav juurdehindlus alates 2011. aastast oleks seepärast kuni [umbes 6 %] SCTC ostetud roheliste kohviubade maksumusest, mis vastab SCTC müüdud kauba maksumuse kuni [umbes 9 %] brutomarginaalile, mida SCTC küsib SMBV-lt.
The level of the royalty payment is not justified by the amounts Alki LP pays for technology to Starbucks US under the Cost Sharing Agreement
Kokkuvõttes tuleb märkida, et kuna siirdehinnaaruandes ei uurita ega analüüsita, kas hind, mida SCTC SMBV-lt roheliste kohviubade eest küsis, vastab reaalturuväärtusele, kaldub nimetatud aruandes SMBV maksustatava kasumi kindlaksmääramiseks välja pakutud meetod kõrvale meetodist, mis annab turupõhisele tulemusele lähedase usaldusväärse tulemuse kooskõlas reaalturuväärtuse põhimõttega.
Starbucks further seems to invoke that the royalty paid by SMBV to Alki LP is justified because Alki LP pays amounts of the same magnitude to Starbucks US for the coffee roasting technology.
Järeldus SMBV eelkokkuleppega antud valikulise eelise kohta
The Commission notes, at the outset, that the SMBV APA is not concerned with the relationship between Alki LP and Starbucks US, but with the relationship between SMBV and Alki LP.
Nagu järeldatakse põhjendustes 339–341, leiab komisjon, et võrdlus võrreldavate kontrollimata tehingutega, eelkõige röstimisalase intellektuaalomandi litsentsimiskorraldusega mitmes röstimis- ning tootmis- ja turustamislepingus, mille Starbucks on sõlminud kolmandate isikutega, näitab, et SMBV poolt Alki LP-le röstimisalase intellektuaalomandi eest makstud litsentsitasu reaalturuväärtusele vastav väärtus peaks olema null.
Accordingly, all that matters for an assessment of whether the transfer pricing analysis of the transactions between those two entities has been determined in accordance with a methodology that gives a reliable approximation of a market-based outcome in line with the arm's-length principle is the value of those transactions as determined by Starbucks' tax advisor, and not the value of any payments outside that relationship.
Seega antakse SMBV eelkokkuleppega, millega nõustutakse litsentsitasu kindlaksmääramise meetodiga, mille kohaselt kantakse Alki LP-le üle kogu kasum, mille SMBV teenib lisaks [9–12 %-le] tegevuskuludest, [195] SMBV-le valikuline eelis aluslepingu artikli 107 lõike 1 tähenduses.
However, the designation of this payment under the CSA as remunerating the roasting technology cannot be confirmed based on the way in which those payments are structured under the CSA.
SMBV liigitati siirdehinnaaruandes ekslikult kõige vähem keerukaks funktsiooniks
First, the payments by Alki LP to Starbucks US are financed to a larger extent by the royalty income it receives from the brand royalty paid to it by Starbucks Coffee BV than from the royalty received from SMBV [180].
Nagu selgitatakse põhjenduses 282, on niisugune täidetavate funktsioonide võrdlusele tuginemine põhjendatud ainult siis, kui konkreetset kontsernisisest tehingut, mille jaoks siirdehindade eelkokkulepet taotletakse, võttes arvesse täidetavaid funktsioone, ei ole võimalik võrrelda sarnaste kontrollima tehingutega.
Second, the payments from Alki LP to Starbuck US under the CSA do not appear to be set at arm's length.
Nagu selgitatakse jaotises 9.2.3.3, leiab komisjon, et litsentsitasu kokkulepped mitmes röstimis- ning tootmis- ja turustamislepingus, mille Starbucks on sõlminud kolmandate isikutega, kujutavad endast võrreldavaid kontrollimata tehinguid SMBV ja Alki LP litsentsitasu korralduse jaoks, nagu tuleneb SMBV eelkokkuleppest.
In particular, regarding the acquisition of the IP relating to business format and brand, Alki LP (including its predecessor [CV 1]) paid in aggregate EUR [30-40] million for the acquisition of this IP, as of 2005, while that IP was sold by Alki LP for EUR [1-1,5] billion in 2014.
Ilma et see piiraks järeldust, et käesoleval juhul ei olnud õigustatud ükski funktsionaalne võrdlus, leiab komisjon lisaks, et siirdehinnaaruandes tehingupõhist tootluse meetodit kasutades tehtud täidetud funktsioonide analüüs ei anna turupõhisele tulemusele lähedast usaldusväärset tulemust kooskõlas reaalturuväärtuse põhimõttega.
That difference in value seems to indicate that that arrangement did not reflect an arm's-length remuneration for the IP; the payments under the permanent royalty could therefore be seen as compensating for the sale of the brand in the same transaction for a value that was too low.
Funktsioonide eest makstava reaalturuväärtusele vastava tasu nõuetekohaseks hindamiseks oleks siirdehinnaaruandes pidanud võrdlema seotud tehingute iga osapoole täidetud funktsioone.
In sum, Starbucks' argument that the payments under the CSA justify the royalty payments between SMBV and Alki LP as being arm' length must be rejected.
Ühepoolsetes siirdehindade määramise meetodites, nagu tehingupõhine tootluse meetod, analüüsitakse siirdehindade seisukohalt ainult „hinnatava osapoole“ tasu, hoolimata tehingu teiste osapoolte tasust.
Conclusion on the arm's-length nature of the royalty payment
Oletades, et SMBV on SMBV ja Alki LP vahelises suhtes „kõige vähem keerukas funktsioon“, võttis Starbucksi maksunõustaja „hinnatavaks osapooleks“ SMBV ega kaalunud, kas Alki LP-le jaotatud jääkkasum on proportsionaalne Alki LP funktsioonide, riskide ja varadega.
In light of the above, the Commission considers that a comparison to comparable uncontrolled transactions, in particular the royalty arrangements in several roasting and manufacturing and distribution agreements Starbucks has concluded with third parties, demonstrates that the arm's-length value of the royalty paid by SMBV to Alki LP for roasting IP should be zero, thus, that no royalty should be due for that IP in that specific relationship, since SMBV does not derive any benefit from the use of the roasting IP licensed from Alki LP.
Starbucks põhjendab seda valikut sellega, et SMBV ei oma väärtuslikku intellektuaalomandit ega kanna oma igapäevases rutiinses tegevuses olulisi äririske; seetõttu oleks SMBV selles suhtes kõige vähem keerukas üksus [196].
Given that conclusion, this royalty does not need to be estimated.
Starbucksi arutluskäik osutab siiski funktsioonide keerukuse ja võetud riskide segiajamisele.
Rather, 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, should be the starting point from which SMBV's tax liability in the Netherlands is determined to ensure that SMBV taxable profits correspond to a level obtained by non-integrated companies whose tax liability is determined by the profits they generate under market conditions.
OECD 2010. aasta suuniste punktis 3.18 [197] selgitatakse, et tehingupõhise tootluse meetodi rakendamisel peaks „hinnatava osapoole“ valik olema kooskõlas tehingu funktsionaalse analüüsiga [198].
In other words, the un-taxed profits paid as a royalty by SMBV to Alki LP for the roasting IP should have been fully taxable in the Netherlands.
Üldjuhul on „hinnatav osapool“ see, kelle suhtes saab siirdehindade määramise meetodit kõige usaldusväärsemalt kohaldada ja kelle puhul on võimalik leida kõige usaldusväärsemaid võrdlusandmeid, nii et enamasti on see kõige vähem keeruka funktsionaalse analüüsiga osapool.
Consequently, the methodology accepted by the SMBV APA for determining the level of that payment, according to which all profits generated by SMBV in excess of [9-12] % of operating expense is transferred to Alki LP [181], departs from a methodology that leads to a reliable approximation of a market-based outcome in line with the arm's-length principle.
Keerukus ja risk on erinevad tegurid, kuigi funktsionaalses analüüsis kaalutakse ka riski.
In fact, had the transfer pricing report properly analysed the price charged by SCTC to SMBV for green coffee beans as a controlled transaction, that price would have been within the scope of the SMBV APA, which is to determine SMBV's tax base in the Netherlands [184].
Rutiinne tootja ei tegele selliste tegevusaladega.
Indeed, since the price paid for the green coffee beans is deducted from SMBV's accounting profits, the SMBV APA should have prescribed an arm's-length price in 2008 from which no deviation would have been possible in 2011, including an increase in the mark-up, unless that APA were replaced or amended.
Madalmaad väidavad, et need kulud, mis on seotud tarkvara ja IT-süsteemi litsentsitasuga standardsete IT-süsteemide eest, ei tõesta iseenesest, et SMBV kasutab väärtuslikku intellektuaalomandit.
Starbucks claims that the increase of that mark-up in 2011 was due to the growing importance of SCTC's operations, particularly the increased expertise in coffee procurement and, more important, its ownership and operation of the evolving C.A.F.E. Practices Programme.
Näiteks ettevõtja Y puhul maksab IT-süsteemide litsentside eest alltöövõtjaks määratud ettevõtja [204].
That justification does not, however, seem to correspond to the information provided during the investigation.
SMBV puhul ei ole aga intellektuaalomandi amortisatsioonitasud seotud sellise tarkvaratasuga, kuna tarkvaratasusid kajastatakse SMBV raamatupidamisaruannetes eraldi kirjel [205].