natgillin/translations-raw huggingface dataset:
Regarding acquired trade intangibles, point 94 of Section D-2(iii)(c)(3)A(ii) explains that ‘just as with internally developed intangibles property, the key question in determining economic ownership of acquired intangibles is where within the enterprise the significant people functions related to active decision-making relating to the taking on and management of risks are undertaken’ [67].
ASI käive
THE OECD TP GUIDELINES
Maksueelne kasum
The OECD TP Guidelines describe five methods to approximate an arm's length pricing of transactions and profit allocation between companies of the same corporate group: (i) the comparable uncontrolled price method (hereinafter ‘CUP’); (ii) the cost plus method; (iii) the resale minus method; (iv) the transaction net margin method (hereinafter ‘TNMM’) and (v) the transactional profit split method.
Sellest intressi- ja investeerimistulu, millest on maha arvatud intressikulud
The Guidelines draw a distinction between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
Kohustuslikes raamatupidamisaruannetes deklareeritud maks
The Guidelines declare a preference for traditional transaction methods, such as the CUP, over transactional profit methods, such as the TNMM, as a means to establish whether transfer pricing is at arm's length [68].
[300–400]
The Guidelines further explain that multinational corporations retain the freedom to apply methods not described in those guidelines to establish transfer prices, provided those prices satisfy the arm's length principle.
[900 – 1000]
The contested tax rulings endorse a profit allocation for ASI and AOE based on one-sided profit allocation methods which, in their application, resemble the TNMM as described in the OECD TP Guidelines.
Tabel 2
The TNMM is one of the ‘indirect methods’ to approximate an arm's length pricing of transactions and profit allocation between companies of the same corporate group.
AOE finantsteave (miljonites USA dollarites)
The TNMM can be contrasted with the CUP method, which is a ‘direct method’ that compares the price charged for the transfer of property or services in a controlled transaction (that is to say, a transaction between two enterprises that are associated enterprises with respect to each other) to the price charged for the transfer of property or services in a comparable uncontrolled transaction (that is to say, a transaction between enterprises that are independent enterprises with respect to each other), conducted under comparable circumstances.
AOE käive
The TNMM approximates what would be an arm's length profit for an entire activity, rather than for identified transactions.
[5000 – 5500] [71]
It does not seek to establish the price of goods sold, but estimates the profit independent companies could be expected to make on an activity, such as the activity of selling goods.
[14500 – 15000] [71] [1–10]
It does this by taking a base (‘a profit level indicator’), such as costs, turnover or fixed investment, and applying a profit ratio reflecting that observed in comparable uncontrolled transactions to that base.
[2000 – 2500] [71] [10–20]
The use of the TNMM as a one-sided transfer pricing method — that is, examining the profitability of only one of the parties to the controlled transactions — is often justified by reliance on paragraph 3.18 of the 2010 OECD TP Guidelines, according to which the ‘tested party’, that is to say, the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested, should, in principle, be the company which has the less complex function [69].
Kuna ASI ja AOE on asutatud Iirimaal, esitavad nad Iirimaal täielikud äriühingu raamatupidamisaruanded.
In particular, in cases where one of the parties to a controlled transaction holds intellectual property, which it licenses to its counterparty to perform functions such as manufacturing or distribution, tax advisors often invoke the complexity of establishing a return on that intellectual property for designating the counterparty as the party with the less complex function, establishing a return for the functions performed by that counterparty, and allocating all its profit remaining after deduction of that return, that is to say, all the ‘residual profit’, to the party holding the IP as a royalty for the use of that IP.
Komisjon palus Iirimaal selgitada, [73] kas ASI ja AOE peakontoritel ja Iirimaa filiaalidel on eraldi raamatupidamisaruanded, ja kui on, siis need esitada.
ADDITIONAL INFORMATION SUBMITTED BY IRELAND IN RESPONSE TO THE OPENING DECISION AND IN THE COURSE OF THE FORMAL INVESTIGATION
Iirimaa märkis, et ASI ja AOE finantsaruanded vastavad Iirimaa õigusest tulenevatele kohustuslikele raamatupidamisnõuetele ning Iirimaa õigus ei nõua, et ASI ja AOE koostaksid oma Iirimaa filiaalide kohta eraldi raamatupidamisaruanded.
In its Opening Decision, the Commission requested Ireland to provide all such information as may be helpful to assess the contested tax rulings [70].
ASI kohustuslikes raamatupidamisaruannetes deklareeritud maks koosneb peamiselt maksust, mis tuli Iirimaale tasuda ASI Iirimaa filiaalide kasumilt, mis määrati kindlaks vaidlustatud eelotsustega heaks kiidetud kasumijaotuse meetodite kohaselt, [74] sest ASI ei leidnud, et ta teostas mõnes muus maksujurisdiktsioonis maksustatavat tegevust.
FINANCIAL INFORMATION OF ASI AND AOE
Äriühingul ASI tekkis Itaalias kohustus tasuda 2009.–2012. aasta eest äriühingu tulumaksu pärast Itaalia maksuhalduri hinnangut, et ASI teostas Itaalias sel ajavahemikul maksustatavat tegevust [76].
As for AOE, in addition to turnover and comparatively small amounts of interest, it reports large amounts of dividends paid by ASI to AOE for some accounting periods.
Nende pangakontode igapäevaseid operatsioone kontrollivad Iirimaal Corkis asuvad finants- ja varahaldustöötajad [79].
Figure 2
Vaidlustatud eelotsuste kohaselt määratakse ASI Iirimaa filiaali maksustatav kasum kindlaks tegevuskulude alusel.
Extract from ASI accounts 2007
Eraldi raamatupidamisarvestus filiaali tegevuskulude kohta ei ole siiski kättesaadav, sest Apple ei ole kunagi esitanud Iirimaale eraldi raamatupidamisaruandeid.
Figure 3
Joonis 4 sisaldab ASI kui terviku 2011. ja 2012. aasta tegevuskulude andmeid vastavalt ASI kohustuslikele raamatupidamisaruannetele.
Extract from AOE accounts 2006
Joonis 4
Selected financial information provided by Ireland is presented in Table 1 for ASI and Table 2 for AOE.
ASI tegevuskulud 2012. aasta raamatupidamisaruandes
ASI financial information (in USD million)
tuhandetes USA dollarites
Of which interest and investment income net of interest charges
[100000 – 200000]
Tax declared in statutory accounts
Teadus- ja arendustegevus
[63000 – 63500]
[1500000 – 2000000]
[35000 – 35500]
Vaidlustatud eelotsuste kohaselt määratakse AOE Iirimaa filiaali maksustatav kasum kindlaks tegevuskulude ja käibe alusel.
[300 – 400]
Joonis 5 sisaldab AOE kui terviku 2011. ja 2012. aasta kasumiaruannet.
[62500 – 63000]
Joonis 5
[26500 – 27000]
AOE kasumiaruanne 2012. aasta raamatupidamisaruandes
[1000 – 1500]
Kasumiaruanne
[67500 – 68000]
29. septembril 2012 lõppenud majandusaasta kohta
[24500 – 25000]
Lisa
[900 –1000]
tuhandetes USA dollarites Käive – jätkuv tegevus
Table 2
Müüdud toodete kulu
AOE financial information (in USD million)
[300000 – 400000]
AOE turnover
Brutokasum
[400 – 500]
[90000 – 100000]
[14500 – 15000] [71]
[(10000 – 20000)]
[5000 – 5500] [71]
Tegevuskasum – jätkuv tegevus
[500 – 600]
[70000 – 80000]
[2000 – 2500] [71]
Tulu kontserni ettevõtjatelt
[10-20]
[14500000 – 15000000]
The financial information presented in Tables 1 and 2 is based on the company statutory accounts of ASI and AOE, as filed in Ireland.
Muud saadaolevad intressid ja samalaadsed tulud
ASI and AOE file full company accounts in Ireland because they are incorporated in Ireland.
[1000 – 10000]
The Commission requested Ireland [73] to clarify whether separate accounts exist for ASI's and AOE's head offices and their respective Irish branches and, if so, to provide such separate accounts.
Maksmisele kuuluvad intressid ja samalaadsed kulud
Ireland indicated that the financial accounts for ASI and AOE satisfy the statutory accounting requirements under Irish law and that Irish law does not require ASI and AOE to prepare separate accounts for their Irish branches.
[(30–40)]
The tax declared by ASI in the statutory accounts is constituted mostly of the tax due to Ireland on the profit of its Irish branches, determined in accordance with the profit allocation methods endorsed by the contested tax rulings [74], since ASI did not consider itself to have a taxable presence in any other tax jurisdiction.
Finantsvarast maha kantud summad
However, following assessments by the tax administrations of […] and Italy, ASI was considered to be liable for tax in those two jurisdictions.
[(50–60)]
For the years 2013 and 2014, ASI became liable to withholding tax in […] because the […] tax administration characterised a fee paid by a […] Apple company to ASI as a royalty and subjected that payment to a withholding tax [75].
Tavategevuse kasum enne maksustamist
For the years 2009 to 2012, ASI became liable for corporation tax in Italy following an assessment by the Italian tax administration which determined that ASI had a taxable presence in Italy during that period [76].
5–8
As regards the tax declared by AOE in its statutory accounts, that company had a branch in Singapore and was liable to corporation tax in Singapore for the years 2009, 2010 and 2011 [77].
Maks tavategevuse kasumilt
Ireland also provided the component in the interest income reported in the statutory accounts of ASI and AOE, which relates to property of the respective Irish branches of the two companies [78].
[(1000 – 10000)]
Ireland provided a breakdown of ASI's interest income into ‘interest paid in ASI's financial account’ and ‘interest from property’.
Majandusaasta kasum
For example, in 2012 the interest paid in ASI's financial accounts was USD [500-600] million and interest income from branch property was USD [1-10] million.
Joonis 6
In its letter of 15 April 2015, Ireland indicated that the interest attributable to ASI's Irish branch and AOE's Irish branch is earned on separately identifiable bank accounts or funds.
ASI 2007. aasta raamatupidamisaruande väljavõte
The day-to-day operations of those bank accounts are controlled by finance and treasury staff based in Cork, Ireland [79].
Praegune maksukohustus on Iirimaa harilikust maksumäärast madalam.
In the contested tax rulings, the taxable profit of ASI's Irish branch is determined by reference to operating expenses.
Erinevuste kohta on antud järgmine selgitus:
Separate accounting of operating expenses for the branch is, however, unavailable, since no separate accounts have ever been provided by Apple to Ireland.
Tavategevuse kasum enne maksustamist
A detail of operating expenses for ASI as a whole for years 2011 and 2012, as reported in ASI's statutory accounts, is presented in Figure 4 for illustration purposes.
Praegune maksusumma 12,5 % määra juures (2006: 12,5 %)
Figure 4
Alljärgneva mõju:
ASI operating expenses in Annual report of 2012
Kõrgema määraga (25 %) maksustatud intressitulu
Operating expenses
Eelnevate perioodide maksusumma korrigeerimine
USD'000
Madalama määraga maksustatud tulu
Marketing, sales and distribution costs
Praegune maksusumma kokku
[400000-500000]
Äriühingute 2007. aastale järgnenud perioodide maksusummad on finantsaruannetes esitatud [1–5] % maksumäära alusel.
Administration expenses
Selle maksumäära kohta on neis aruannetes märgitud, et see on „[k]õikide nende jurisdiktsioonide keskmine maksumäär, kus [AOE] tegutseb“.
[100000-200000]
Joonis 7 sisaldab ASI auditeeritud 2012. aasta raamatupidamisaruande väljavõtet.
Research and development
Joonis 7
[1500000-2000000]
ASI 2012. aasta raamatupidamisaruande väljavõte
In the contested tax rulings, the taxable profit of AOE's Irish branch is determined by reference to operating expenses and turnover.
Äriühing ei ole ühegi jurisdiktsiooni maksuresident.
The profit and loss account of AOE as a whole for the years 2011 and 2012 is presented in Figure 5 for illustration purposes.
Ta tegutseb eri riikides.
Figure 5
Kõikide nende jurisdiktsioonide keskmine maksumäär, milles ta tegutseb, on ligikaudu [1–5] %.
Profit and loss account of AOE in Annual report of 2012
[35000000 – 35500000]
Profit and loss account
[22000000 – 22500000]
for the year ended 29 September 2012
Maks [1–5] % maksumäära juures
Note
[1000000 – 1500000]
Cost of sales
[600–700]
[(300000-400000)]
(Madalama)/kõrgema määraga maksustatud tulu
Gross profit
[(1000000 – 1500000)]
[90000-100000]
ASI poolt Iirimaal tegelikult tasumisele kuulunud maks oli vastavalt ajavahemiku 25. septembrist 2011 kuni 24. septembrini 2012 maksudeklaratsioonidele [1–10] miljonit eurot tegevustulult (tegevustulu oli [30–40] miljonit eurot), millele lisandus [0,6–0,7] miljonit eurot maksu intressitulult, mille tulemusel oli maksukohustus [1–10] miljonit eurot [80].
[(10000-20000)]
AOE poolt Iirimaal tegelikult tasumisele kuulunud maks oli samal perioodil [1–10] miljonit eurot tegevustulult (tegevustulu oli [10–20] miljonit eurot), millele lisandus kinnipeetava maksu soodustus, mille tulemusel oli maksukohustus [1–10] miljonit eurot.
Operating profit — continuing operations
Iirimaa märkis, et ASI ja AOE käibekapitalivajadust ületavad rahalised vahendid kantakse ASI ja AOE pangakontodele ja investeerimisfondidesse, mis asuvad väljaspool Iirimaad ning mida hallatakse, juhitakse ja kontrollitakse USAst.
[70000-80000]
Iirimaa märkis nende ASI pangakontode kohta, mida kasutatakse EMEIA piirkonna klientidelt saadava müügitulu kogumiseks, et rahavoog erineb sõltuvalt sellest, kas klient on edasimüügipartner või Apple'i veebipoe kasutaja või toimub müük Apple'i jaemüügikaupluses.
Income from group undertakings
Kui klient on edasimüügipartner, [81] saab Apple raha pangaülekande või otsekorraldusega ASI pangakontole kliendi kohalikus jurisdiktsioonis või ühisele ASI pangakontole USAs või Euroopas, kuhu laekuvad mitme riigi müügitulud.
[14500000-15000000]
Vastavalt Iirimaa esitatud ülevaatele ASI pangakontode asukohast ei asunud 2009. aasta märtsist alates USAs siiski ühtegi EMEIA müügitulu koguvat pangakontot ja 2012. aasta märtsist alates koguti USAs asuvatele pangakontodele ainult Islandilt, Venemaalt, Türgist ning mõningatest Lähis-Ida ja Aafrika riikidest saadud müügitulu.
Other interest receivable and similar income
Kogu muu müügitulu kogutakse Euroopas asuvatele pangakontodele.
[1000-10000]
Iirimaa märkis ka, et Apple'i EMEIA varahaldusrühm, kuhu kuulub kolm Iirimaal asuvat töötajat, suunab EMEIA piirkonna kohalikel kontodel hoitava raha korrapäraselt ASI nimel hoitavatele koondkontodele.
Interest payable and similar charges
Iirimaa esitatud teabe kohaselt asuvad need kontod Ühendkuningriigis, USAs ja Šveitsis.
[(30-40)]
Mis puutub investeerimisfondidesse, siis Apple'i esitatud teabe kohaselt osutab äriühingutele ASI ja AOE nendega sõlmitud investeeringute haldamise teenuslepingute alusel likviidsuse juhtimise ja investeerimisteenuseid USAs asuv äriühing Braeburn Capital Inc. (edaspidi „Braeburn“).
Amounts written off financial assets
Teenused hõlmavad investeeringute haldamist ja likviidsuse juhtimist […].
[(50-60)]
ASI ja AOE juhatuste 24. juuli 2006. aasta koosolekul otsustati kasutada ka edaspidi Braeburni abi äriühingute ASI ja AOE kassatagavara haldamisel [82].
Profit on ordinary activities before taxation
Iirimaa esitatud teabe kohaselt asuvad kogu neilt investeeringutelt saadud tulu allikad väljaspool Iirimaad ja sellest tulenevalt ei maksusta Iirimaa neilt investeeringutelt saadud intresse.
5-8
ASI JA AOE TÖÖTAJAID KÄSITLEV TEAVE
Tax on profit on ordinary activities
Iirimaa märkis oma vastuses menetluse algatamise otsusele, et kuni 31. detsembrini 2011 olid kõik Apple'i töötajad Iirimaal ametlikult AOE palgal ning AOE Iirimaa filiaal pidas Iirimaal ühtset palgaarvestust.
[(1000-10000)]
Iirimaa sõnul ei ole selline korraldus kontsernide puhul Iirimaal ebatavaline.
Profit for the financial year
Kasutati erimehhanismi ASI Iirimaa filiaali tegevuses osalevate AOE töötajate kulude igakuiseks jaotamiseks nimetatud filiaalile.
As regards the companies' corporation tax liability in Ireland, the financial accounts of ASI and AOE refer to a ‘lower than the standard rate of tax in Ireland’ for the periods until 2007.
Alates 1. jaanuarist 2012 muudeti töökorraldust, nii et töötajad palkas otse see üksus, kelle Iirimaa filiaali tegevuses nad osalesid.
The extract of ASI's audited accounts as reproduced in its annual report for 2007 is reproduced in Figure 6.
Iirimaa esitas komisjonile Apple'ilt saadud täistööaja ekvivalendi [83] andmed.
Figure 6
Enne 1. jaanuari 2012 jaotati AOE Iirimaa filiaali täistööajale taandatud töötajate arv ASI ja AOE Iirimaa filiaalide vahel vastavalt kulude kandmise kohale.
Extract annual report of ASI for the period 2007
Tabel 3
The current tax charge is lower than the standard rate of tax in Ireland.
ASI ja AOE Iirimaa filiaalide täistööaja ekvivalent
The differences are explained as follows:
Ajavahemik
Profit on ordinary activities before tax
ASI Iirimaa filiaal
Current tax at 12,5 % (2006: 12,5 %)
AOE Iirimaa filiaal
Effects of:
september 2004
Interest income charged at higher rate (25 %)
september 2005
Adjustment to tax charge in respect of previous periods
september 2006
Income taxed at lower rates
september 2007
Total current tax charge
september 2008
In the periods following 2007, the tax charge of the companies is presented in the financial accounts as calculated by applying a [1-5] % tax rate.
september 2009
That tax rate is described in those accounts as ‘[t]he average tax rate for all jurisdictions in which [AOE] operates’.
september 2010
The extract of ASI's audited accounts as reproduced in its annual report for 2012 is reproduced in Figure 7.
september 2011
Figure 7
september 2012
Extract annual report of ASI for the period 2012
[200–300]
The company is not tax resident in any jurisdiction.
[400–500]
It has activities in various countries.
september 2013
The average tax rate for all jurisdictions in which it operates is approximately [1-5]%.
[300–400]
[35000000-35500000]
[700–800]
[22000000-22500000]
Apple teavitas Iirimaad, et lisaks Iirimaa filiaali töötajatele olid äriühingul AOE täistööajale taandatud töötajad ka Singapuris, kus tal oli filiaal, mis tegeles alguses toomisega ja osutas hiljem turustamisalaseid kontserniteenuseid [84].
Tax at [1-5]%
Filiaali tegevus lõppes 2009. aastal ja filiaali vara müüdi Apple'i tütarettevõtjale Singapuris.
[1000000-1500000]
Pärast seda on Singapuri filiaal olnud AOE majandustegevuseta filiaal.
[800000-900000]
AOE Singapuri filiaalis oli 2004. aastal keskmiselt 185, 2005. aastal 189, 2006. aastal 257, 2007. aastal 300 ja 2008. aastal 352 töötajat.
[600-700]
Iirimaa esitatud teabe kohaselt teatas Apple talle, et äriühingutel ASI ja AOE ei olnud muid täistööajale taandatud töötajaid peale nende Iirimaa filiaalide ja AOE Singapuri filiaali töötajate.
Income taxed at (lower)/higher rates
Apple'i sõnul juhiti ja kontrolliti äriühinguid ASI ja AOE funktsionaalselt USAst ning kõik olulised äriotsused (sh sellistes küsimustes nagu intellektuaalomand, tootearendus, milliseid tooteid ja komponente toota ning müügi- ja turustusstrateegia) tehti USAs, mitte ASI ja AOE Iirimaa filiaalides.
[(1000000-1500000)]
ASI JA AOE JUHATUSE TEGEVUS
Taxes effectively due by ASI in Ireland, according to its tax returns for the period 25 September 2011 to 24 September 2012, amounted to EUR [1-10] million for trading income (the corresponding trading income amounted to EUR [30-40] million), to which tax on interest income of EUR [0,6-0,7] million was added, resulting in a tax liability of EUR [1-10] million [80].
Nii Iirimaa [85] kui ka Apple [86] väidavad, et ASI ja AOE poolt või nimel tehtav kriitilise tähtsusega äritegevus toimub väljaspool Iirimaad, näiteks äriühingu Apple Inc. töötajate või ASI ja AOE juhatuse kaudu, kes otsustasid Apple'i sõnul muu hulgas teha äriühinguga Apple Inc. sõlmitud kulude jagamise kokkuleppesse [87] mitmesuguseid muudatusi.
For the same period, the tax effectively due by AOE in Ireland was EUR [1-10] million for trading income (corresponding to a trading income of EUR [10-20] million), to which a trading relief at source was added, resulting in a tax liability of EUR [1-10] million.
Apple märkis veel, et „ASI ja AOE juhtimist ja kontrolli USAst näitavad nii juhatuse koosolekud kui ka paljud muud asjaolud“, [88] kuid ei täpsustanud seda lähemalt.
Ireland indicated that funds identified as being above the working capital needs of ASI and AOE are transferred to ASI and AOE bank accounts and investment funds outside of Ireland which are operated, managed and controlled in the US.
ASI juhatus koosneb kolmest direktorist ja ühest sekretärist.
As regards the bank accounts of ASI used to collect the sales proceeds from customers in the EMEIA region, Ireland indicated that the cash flow differs depending on whether the customer is a channel partner, an Apple Online Store user, or if a sale is made in an Apple retail store.
Neist neljast inimesest asuvad kolm juhatuse liiget USAs ja on äriühingu Apple Inc. töötajad.
If the customer is a channel partner [81], Apple receives cash either by wire transfer or through a direct debit into an ASI bank account in the customer's local jurisdiction or in a common ASI bank account in the US or Europe that receives funds from sales in multiple countries.
Neljas juhatuse liige asub Iirimaal ja on ADI töötaja.
However, according to the overview submitted by Ireland regarding the location of ASI's bank accounts, as of March 2009, no bank account collecting EMEIA sales proceeds was located in the US and as of March 2012, only sales proceeds from Iceland, Russia and Turkey and parts of the Middle East and Africa are collected in bank accounts located in the US.
AOE juhatus koosneb kahest direktorist ja ühest sekretärist ning see sekretär ja üks direktoritest on ka ASI juhatuses.
All the other sales proceeds are collected in bank accounts located in Europe.
Neist kolmest inimesest asuvad kaks juhatuse liiget USAs ja on äriühingu Apple Inc. töötajad.
Ireland also indicated that Apple's EMEIA Treasury group, which consists of three Ireland-based people, groups the cash held in the local accounts in the EMEIA region into ‘concentration accounts’ held in ASI's name on a regular basis.
Kolmas juhatuse liige asub Iirimaal ja on ADI töötaja.
According to Ireland, those accounts are located in the United Kingdom, the US and Switzerland.
ASI finantsaruannete kohaselt ei maksnud ASI [89] mis tahes ajal 2004.–2014. aastal, mille kohta on esitatud finantsaruanded, ühelegi oma direktorile tasu.
As regards investment funds, according to information provided by Apple, the company providing cash management and investment services to ASI and AOE, on the basis of investment management services agreements concluded with ASI and AOE, is Braeburn Capital Inc. (hereinafter ‘Braeburn’), a company located in the US.
AOE direktorid said sel ajavahemikul seevastu tasu.
The services include investment and cash management […].
Näiteks 2012. aastal maksis äriühing oma direktoritele tasuna […] USA dollarit ja 2011. aastal […] USA dollarit.
During the meeting of the boards of ASI and AOE on 24 July 2006, it was decided to retain Braeburn to assist ASI and AOE in managing their cash reserves [82].
Komisjon palus kõiki ASI ja AOE juhatuse koosolekute protokolle ning Apple esitas need.
According to Ireland, all income arising from those investments has a non-Irish source and, accordingly, the interest on those investments is not subject to tax in Ireland.
ASI juhatuse esimene koosolek toimus 5. aprillil 1990 Iirimaal Dublinis.
INFORMATION ON EMPLOYEES OF ASI AND AOE
AOE juhatuse esimene koosolek toimus 15. septembril 1980 Iirimaal Dublinis.