natgillin/translations-raw huggingface dataset:
Lastly, even if the different treatment was considered to be selective, it would clearly be justified by the nature and/or general scheme of the TCA.
Niivõrd, kui need filiaalid kasutavad oma Iirimaal toimuvas tegevuses Apple'i intellektuaalomandit, mille õigused on äriühingutele ASI ja AOE antud kulude jagamise kokkuleppe kohaselt, ei tee nad seda intellektuaalomandiõigusi haldava ja kasutava litsentsiandjana.
In its letter of 17 July 2015, Ireland also submitted the Cooke opinion to substantiate the claim by Ireland that ASI and AOE were at all times taxed in accordance with Section 25 TCA 97 and that, accordingly, their tax treatment did not involve any State aid.
Lõpuks selgitab [Apple'i nõustaja] oma aruandes, et nn vis atractiva põhimõtte kohaselt omistatakse kogu tuluallikariigis saadav muu kui filiaalide tulu selle tuluallikariigi filiaalile.
The Cooke opinion argues that, contrary to the Commission's alleged assertion that Irish Revenue should treat ASI and AOE as if they were tax resident in Ireland and subject them to corporation tax under Section 21 TCA 97, Irish Revenue does not have any latitude or discretion to depart from the explicit content of Section 25 TCA 97.
OECD ja tema liikmesriigid on nimetatud põhimõtte kohaldamisest siiski sõnaselgelt loobunud.
Mr Cooke refers to judgements by both the High Court and the Supreme Court in McGrath v. McDermott [121], where it was argued that the court should disregard sophisticated and preordained transactions which had no commercial business purpose other than avoidance of tax.
Oma intellektuaalomandit kohalikus äritegevuses kasutavate residendist äriühingute võrdlemisel mitteresidendist äriühingute kohalike filiaalidega, kes ei ole sellise intellektuaalomandi majanduslikud omanikud (nagu ASI ja AOE Iirimaa filiaalid), pandaks toime OECD põhimõtete raske rikkumine.
The High Court would have indicated that, in determining whether a liability to tax arises, the court does not look at the substance or financial results of a transaction.
APPLE'i 25.
It looks at the actual legal effect and legal rights of the parties according to legal ideas and concepts.
JAANUARI 2016.
Given that ASI and AOE have their central management and control in the US, the Cooke opinion argues that Irish Revenue correctly treated the subsidiaries as non-resident taxpayers.
AASTA KIRI, 18.
Under Section 25 TCA 97, it is only the profits that are shown to arise in a trade through or from the branch or agency that come within the tax charge and the Commission conflates companies with branches when it requires that Irish Revenue should charge the trading profits of the company and not of the branch.
VEEBRUARI 2016.
Furthermore, Irish Revenue had no discretion to have recourse to the arm's length principle by analogy, because that principle did not form part of the Irish tax code at the relevant time.
AASTA KIRI (EKSPERDIARVAMUSEGA) JA 14.
The Cooke opinion concludes that there is no basis in Irish law to tax all of the profits of AOE and ASI in Ireland.
MÄRTSI 2016.
The only competence of Irish Revenue in the relevant years was to charge to tax that portion of the profits of ASI and AOE that was commensurate with the activities of its branches in Ireland.
AASTA KIRI
Finally, according to the Cooke opinion, it would be untenable in commercial reality to insist that the entire revenue of the trades in question was attributable to the functions carried on by the two branches.
Apple selgitab oma 25. jaanuari, 18. veebruari ja 14. märtsi 2016. aasta kirjas, et väljaspool Iirimaad loodava ja kontrollitava intellektuaalomandi omandiõigus kuulub äriühingule Apple Inc. ning Iirimaa õiguse ja rahvusvaheliste maksupõhimõtetega oleks vastuolus, kui Iirimaa maksustaks intellektuaalomandilt saadavat kasumit.
This is illustrated by the fact that customers do not queue overnight outside Apple stores around the world for the latest iPhone or iPad because they are sold from Cork, but because of the value generated for such products by the extensive investment, engineering and technological innovation, design reputation and all that goes into the Apple product range, most of which is attributable to what is accomplished in the US or elsewhere.
Lisaks sellele selgitab Apple, et ASI ja AOE kasumilt (v.a Iirimaa filiaalide tegevusest saadud kasumilt) tuleb USAs tasuda edasilükkunud tulumaksu.
LETTER OF APPLE OF 7 SEPTEMBER 2015 (WITH EXPERT OPINION)
Apple märgib ka, et komisjon on oma riigiabiteooriat pärast menetluse algatamise otsuse tegemist muutnud ning komisjoni lähenemisviis, mille kohaselt kavatsetakse Apple'ile määrata suur tagasiulatuv maks, omistades Iirimaa filiaalidele Apple'i kogu üleilmse kasumi, on vastuolus reaalturuväärtuse põhimõttega.
In a letter of 7 September 2015, Apple commented on the minutes that had been sent by the Commission to Ireland in follow-up to the meeting on 7 May 2015.
Apple esitas 18. veebruari 2016. aasta kirjaga [Apple'i maksunõustaja] ad hoc aruande ajakohastatud versiooni, mis sisaldab täiendavat analüüsi, milles oli arvesse võetud pärast seda aruannet esitatud teavet ([Apple'i maksunõustaja] teine ad hoc aruanne).
Apple noted that the Commission failed to show that Apple was advantaged by the contested tax rulings and that ASI and AOE were treated selectively by the Irish Revenue relative to companies in a similar situation.
[Apple'i maksunõustaja] teises ad hoc aruandes kirjeldatakse üksikasjalikumalt muid kui filiaalide funktsioone ning käsitletakse ASI ja AOE juhatuste tegevust.
As regards the correct application of Section 25 TCA 97, the incorrect identification of the reference framework and the non-applicability of the arm's length principle, Apple raises the same arguments as Ireland in its letter of 17 July 2015.
[Apple'i maksunõustaja] ad hoc aruandes ei mainita juhatuste rolli, vaid viidatakse pelgalt äriühingutele ASI ja AOE kui „juriidilistele isikutele“ võrreldes „AOE ja ASI Iirimaa filiaaliga“.
With respect to the objective of the Irish corporate income tax system and residency, Apple also makes essentially the same arguments as Ireland.
[Apple'i maksunõustaja] teise ad hoc aruande kohaselt tuleks intellektuaalomandi omandiõigus, haldamine ja rahastamine jaotada ASI ja AOE muudele kui filiaali funktsioonidele, [122] sest ASI ja AOE kannavad kulude jagamise kokkuleppe kohaselt riske ja kohustusi väljaspool Iirimaad tegutsevate juhatuste täidetavate volituste kaudu.
As ASI and AOE are non-resident in Ireland for tax purposes, they are not in a comparable factual and legal situation with Irish resident companies based on the plain language of Ireland's tax law.
Vastavalt [Apple'i maksunõustaja] teisele ad hoc aruandele olid kulude jagamise kokkuleppe heakskiitjaks ja täitjaks iga kord ASI ja AOE juhatused väljaspool Iirimaad.
In support of its position, Apple submitted the [Apple's advisor] opinion.
ASI ja AOE juhatustel on aktiivne ja kriitilise tähtsusega roll intellektuaalomandihalduses, mis toimub väljaspool Iirimaad.
That opinion concludes that Ireland properly considered that ASI and AOE were non-resident companies and that Ireland's treatment of ASI and AOE as non-resident companies different from Irish resident companies is consistent with the international tax principle of territoriality.
ASI ja AOE juhatused osalevad uute toodete tutvustamisel ja Apple'i toodete üleilmses hinnakujunduses väljaspool Iirimaad.
ASI and AOE are therefore not in a legal and factual situation that is comparable with that of Irish resident companies.
Aruande kohaselt sõlmisid äriühingud ASI ja Apple Inc.
Moreover, according to that opinion, no Apple IP or profit derived from an Apple IP is attributable to the Irish branches because the ‘significant people functions’ with respect to IP are all performed outside of Ireland.
ASI juhatuse korraldusel turundusteenuste kokkulepe, mille kohaselt Apple Inc. täidab ASI nimel turundusfunktsioone.
According to that opinion, to attribute the income to the branches a comparison needs to be made with a hypothetical resident company that is engaged only in local activities, without legally or economically owning or exploiting any IP rights.
Peale selle kirjeldatakse aruandes, et ASI juhatus või volitatud isikud peavad läbirääkimisi ning kiidavad heaks ja allkirjastavad kokkulepped telekommunikatsiooniettevõtjate ning äriühingu Apple Inc. poolt eelnevalt väljavalitud tarnijate ja tootjatega, et müüa Apple'i tooteid väljaspool Ameerikat.
The allocation of income should thereby follow the functions, risks and assets of the Irish branches and not, pursuant to the ‘force of attraction’ principle — that has been explicitly rejected by the OECD — lead to attributing non-Irish-source income.
[Apple'i maksunõustaja] teises ad hoc aruandes käsitletakse lähemalt heakskiidetud OECD lähenemisviisi kulude jagamise kokkulepetele ja püsivatele tegevuskohtadele.
The allocation of profits to the Irish branches based solely on the activities taking place in the branches, that is to say, without regard to the activities outside the branches, whether within ASI/AOE or within other Apple group companies was therefore fully in line with the profit allocation to branches as follows from public international law and international tax principles, including the 2010 OECD Profit Attribution Report and Union case law.
Sellega seoses viidatakse aruandes OECD 2010. aasta kasumi omistamise aruande punktile 212, milles on märgitud, et püsivat tegevuskohta ja selle peakontorit saab käsitada tegevuse majanduslike kaasosalistena, mis vastab teatavatel tingimustel kulude jagamise kokkuleppele.
Furthermore, according to the [Apple's advisor] opinion, the Irish branches do not own any IP and have nothing to do with any aspect of the management of IP.
Selles aruandes järeldatakse seejärel, et ASI, AOE ja nende Iirimaa filiaalide puhul ei ole see nii, sest ükski intellektuaalomandi kasutamisega seotud võtmetöötaja funktsioon ei töötanud ega asunud Iirimaa filiaalis, Iirimaal ei tehtud intellektuaalomandi kasutamisega seotud otsuseid ning Iirimaa filiaalid ei kandnud intellektuaalomandi rahastamise riske.
All IP management, including all the activities necessary to fund, create, assert and protect IP, occurs outside of Ireland.
Aruandes järeldatakse lõpuks, et funktsionaalse analüüsi põhjal oli põhjendatud valida vaidlustatud eelotsustega heaks kiidetud kasumijaotuste puhul kõige vähem keerukaks üksuseks ja hinnatavaks osapooleks Iirimaa filiaalid, sest filiaalid teostasid üksnes suhteliselt rutiinset müügi- ja turustustegevust ning tootmistegevust ega andnud ainulaadset panust.
The ‘significant people functions’ are all outside of Ireland and thus all the value creation takes place outside of Ireland.
IIRIMAA 18.
The Commission's argument that the boards of ASI and AOE do not actively manage the IP is incorrect.
VEEBRUARI 2016.
According to the [Apple's advisor] opinion, the ASI and AOE board minutes and further submissions by Apple to the Commission show decision making regarding issues of key strategic importance for ASI/AOE, including dealing with (i) financial matters such as investment decisions, bank account authority and capital maintenance issues; (ii) the consideration and approval of the financial statements; and (iii) delegation of authority within certain parameters in respect of the business activities, all having taken place in the US and not in Ireland.
AASTA KIRI (EKSPERDIARVAMUSEGA)
According to the [Apple's advisor] opinion, for the purposes of determining the amount of profits to be allocated to the permanent establishment of a non-resident company under the OECD Model Tax Convention (along with the domestic tax rules of many countries), after establishing through a functional analysis what is actually happening within the permanent establishment, a comparison with a (fictitious) resident company has to be made.
Iirimaa esitas 18. veebruaril 2016 komisjonile eksperdiarvamuse, mis käsitles ASI Iirimaa filiaalile ja AOE Iirimaa filiaalile 2007.–2011. aastal omistatud kasumit ja mille oli koostanud maksunõustaja PwC (PwC ad hoc aruanne).
When making the comparison, the following point is highly important: the (fictitious) resident company with which the comparison is made is a very particular one; it is a resident company that derives income only from activities or assets in the State in which it is tax resident.
PwC ad hoc aruandes on väidetavalt kohaldatud kaheetapilist heakskiidetud OECD lähenemisviisi.
While a resident company is, in its State of residence, generally subject to tax on its worldwide income, the resident company in the comparison only earns income from activities or assets in its State of residence.
Aruande kohaselt on selle lähenemisviisi esimeseks etapiks funktsionaalne analüüs, mille käigus tehakse kindlaks võtmetöötajate funktsioonid.
In other words, the comparison has to be made only with a resident company with activities and assets restricted to the country where the non-resident company is active through its permanent establishment.
Teise etapi raames hinnatakse vaidlustatud eelotsuste kohaldamisajal kasutatud hindade vastavust reaalturuväärtusele [123].
In the case of Apple, ASI's and AOE's Irish branches cannot be treated as if they were the economic owner of such rights.
Aruandes järeldatakse funktsionaalse analüüsi põhjal, et ASI ja AOE Iirimaa filiaalid ei andnud Apple'i üleilmsesse väärtusahelasse ainulaadset väärtuslikku panust, vaid viisid üksnes ellu rutiinseid tegevusi [124].
Therefore, the comparison is to be made with a company that does not legally or economically own such IP rights either (but which has access to the IP, to the limited extent needed to carry on its (product assembly/procurement, sales and distribution) activities.
Järgnevalt on aruandes kindlaks tehtud valdkonnad, kus filiaalid oma panust ei andnud, nagu Apple'i intellektuaalomandi loomine, haldamine, kasutamine ja strateegiline juhtimine.
According to the [Apple's advisor] opinion, for the determination of whether the IP (and the profits derived therefrom) can be attributed to the Irish Branches, it is irrelevant whether staff or board members of ASI and AOE participated (with or without staff and/or board members of Apple Inc.) in performing these highly relevant ‘significant people functions’.
Aruandes märgitakse ühtlasi, et ASI Iirimaa filiaal ei tegelenud turundustegevustega.
Since neither ASI nor AOE are tax-resident in Ireland, the only relevant fact that needs to be established is whether staff or board members performed their significant people functions within the permanent establishment through which ASI and AOE carried on business in Ireland.
PwC ad hoc aruande teises osas käsitletakse ASI ja AOE Iirimaa filiaalide sõlmitud kokkuleppe reaalturuväärtusele vastavuse hindamist ning aruandes on valitud ASI puhul kasumlikkuse näitajaks Berry suhtarv ja AOE puhul kogukuludele lisatav juurdehindlus.
From the functional analysis of the Irish branches, it is apparent that the functions carried out through and in the permanent establishments in Ireland are restricted to procurement, sales and distribution activities (ASI) and to product assembly (AOE).
Tööstusharu andmed on PwC ad hoc aruandes esitatud statistiliste näitajatena, mille hulka kuuluvad ülemine kvartiil, mediaan, alumine kvartiil ja valimisse kuuluvate äriühingute arv.
To the extent those branches use the Apple IP in their activities in Ireland, the rights to which are granted to ASI and AOE under the CSA, they do not do so as a licensor that manages and exploits IP rights.
ASI puhul põhineb PwC võrreldavate äriühingute otsing elektriliste majapidamisseadmete, arvutitoodete ja tarkvara ning elektroonika- ja telekommunikatsiooniseadmete hulgimüügi ning ladustamise ja transpordi tugiteenustega tegelevatel äriühingutel [125].
Finally, the [Apple's advisor] opinion explains that under the so-called ‘force of attraction’ principle, all non-branch income arising in a source State is deemed to be attributable to the branch in such source State.
PwC ad hoc aruandes kirjeldatakse seejärel ASI Iirimaa filiaali kolme liiki riske.
The application of this principle, however, has been explicitly rejected by the OECD and its Member States.
Esiteks on ASI Iirimaa filiaalil varude risk, mis on eelkõige seotud ebapiisavate või liigsete varudega.
Comparing resident companies that use their IP in their local business activities, with local branches of non-resident companies that are not the economic owner of such IP, such as ASI's and AOE's Irish branches, would amount to a flagrant breach of OECD principles.
Teiseks kannab ASI Iirimaa filiaal garantiiriski.
LETTERS FROM APPLE OF 25 JANUARY 2016, 18 FEBRUARY 2016 (WITH EXPERT OPINION) AND 14 MARCH 2016
ASI osutas garantii- ja müügijärgse toe teenuseid.
In its letters of 25 January, 18 February and 14 March 2016, Apple explains that Apple, Inc. holds the legal title to the IP which is developed and controlled outside of Ireland and that it would be contrary to Irish law and international tax principles for Ireland to tax any profits resulting from the IP.
AppleCare'i kontrolliliinide tehnoloogilist tuge ja tootmisprotsesse kontrollis USAs asuv meeskond.
Furthermore, Apple explains that the profits of ASI and AOE, other than the profits from the activities of the Irish branches, are subject to deferred taxation in the US.
Kolmandaks kannab ASI Iirimaa filiaal klientidelt maksete laekumata jäämisega seotud krediidiriski.
Apple also states that the Commission has changed its theory of State aid since the Opening Decision and that the approach of the Commission which intends to impose a massive retroactive tax on Apple by attributing to the Irish branches all of Apple's global profits is contrary to the arm's length principle.
Kontserni riskijuhtimispoliitika tõttu on kõik need riskid väga piiratud.
Together with its letter of 18 February 2016, Apple submitted an update to the [Apple's tax advisor] ad hoc report, providing an additional analysis taking into account the submissions made since that report (the second [Apple's tax advisor] ad hoc report).
Aruandes järeldatakse, et ASI Iirimaa filiaali puhul on võrreldavate piiratud riskiga teenuseosutajate reaalturuväärtusele vastav Berry suhtarvu vahemik keskmiselt 108,3–137,95 % ning mediaan 116,72 %.
The second [Apple's tax advisor] ad hoc report describes in more detail the non-branch functions and focuses on the activities performed by the boards of ASI and AOE.
2007.–2011. aastal ületas ASI Iirimaa filiaali Berry suhtarv alumist kvartiili.
The [Apple's tax advisor] ad hoc report does not mention the role performed by the boards, but just refers to ASI and AOE as ‘the legal entities’ compared to ‘AOE and ASI Irish Branch’.
AOE Iirimaa filiaali puhul oli võrreldavate piiratud riskiga tootmisüksuste kogukuludele lisatava juurdehindluse reaalturuväärtusele vastav vahemik 2007.–2011. aastal keskmiselt 3,19–7,95 % ning mediaan 5,21 %.
According to the second [Apple's tax advisor] ad hoc report, the ownership, management and funding of the IP should be allocated to ASI's and AOE's non-branch functions [122], since ASI and AOE assume the risk and obligations under the CSA, through the authority exercised by the boards acting outside of Ireland.
Sel ajavahemikul ületas AOE Iirimaa filiaal igal aastal kogukuludele lisatava juurdehindluse mediaani.
According to the second [Apple's tax advisor] ad hoc report, each instance of the CSA was approved and executed by the boards of ASI and AOE outside of Ireland.
IIRIMAA 17.
ASI's and AOE's boards perform active and critical roles with regard to IP management, which takes place outside of Ireland.
VEEBRUARI JA 23.
The boards of ASI and AOE participate in new product introductions and in the process of the worldwide pricing of Apple products outside of Ireland.
MÄRTSI 2016.
According to the report, at the direction of ASI's board, ASI and Apple Inc. entered into a Marketing Service Agreement under which Apple Inc. performs marketing functions on behalf of ASI.
AASTA KIRJAD
Furthermore, the report describes that ASI's board or persons authorised under a power of attorney, negotiate, approve and sign agreements with telecom companies and with suppliers and manufacturers preselected by Apple Inc. to make Apple products for sale outside of the Americas.
Iirimaa kommenteeris 17. veebruari ja 23. märtsi 2016. aasta kirjades taas menetluse algatamise otsuse põhjenduste ja komisjoni hilisema riigiabiteooria väidetavat vastuolu ning komisjoni väidetavat keeldumist Iirimaa ja Apple'iga dialoogi pidamisest.
The second [Apple's tax advisor] ad hoc report further elaborates on the Authorised OECD Approach with regard to cost sharing agreements and permanent establishments.
Iirimaa väitel rikub komisjoni suutmatus oma kaalutlusi selgitada tema kaitseõigust ja komisjon on kohustatud oma seisukohti enne lõppotsuse tegemist selgitama.
In that context, that report refers to paragraph 212 of the 2010 OECD Profit Attribution Report where it is stated that a permanent establishment and its head office could be considered as economic co-participants in an activity corresponding to a cost sharing agreement under certain conditions.
Seda, et komisjon ei vastanud Iirimaa ja Apple'i esitatud eksperdiaruannetele, saab Iirimaa arvates tõlgendada ainult nii, et komisjon nõustub nendes aruannetes esitatud järeldustega.
That report then concludes that this is not the case for ASI, AOE and their respective Irish branches, since no significant people functions relating to the exploitation of IP were employed by or located at the Irish branches, no decisions associated with the exploitation of IP were made in Ireland, and no IP funding risks were borne by the Irish branches, The report finally concludes that, based on the functional analysis, it was justified to select the Irish branches as the less complex entity and tested party for the profit allocation methods endorsed by the contested tax rulings, since the branches only performed relatively routine sales and distribution activities and manufacturing activities and made no unique contributions.
Iirimaa väidab ka, et komisjon oli vaidlustatud eelotsuste uurimisel erapoolik, nagu nähtub komisjoni ametnike avalikest avaldustest, mille põhjal näib uurimise tulemus olevat ette ära otsustatud, ja komisjoni korduvatest teabetaotlustest.
LETTER FROM IRELAND OF 18 FEBRUARY 2016 (WITH EXPERT OPINION)
Iirimaa väitel näitab suure hulga mitmesuguseid küsimusi käsitleva teabe taotlemine komisjoni kindlat otsust tuvastada ebaseaduslik riigiabi, eirates oma kohustust olla uurimisel erapooletu.
On 18 February 2016, Ireland submitted an ‘Expert Opinion on the profit attributed to ASI Irish Branch and AOE Irish Branch between 2007 and 2011’ to the Commission, produced by the tax advisor PwC (the PwC ad hoc report).
VAIDLUSTATUD MEETMETE HINDAMINE
The objective of that report was to provide an opinion concerning the arm's length nature of the outcome of the allocation of profit to ASI's and AOE's Irish branches.
ABI OLEMASOLU
The PwC ad hoc report claims to apply the two-step approach of the Authorised OECD Approach.
Aluslepingu artikli 107 lõike 1 kohaselt on igasugune liikmesriigi poolt või riigi ressurssidest ükskõik missugusel kujul antav abi, mis kahjustab või ähvardab kahjustada konkurentsi, soodustades teatud ettevõtjaid või teatud kaupade tootmist, siseturuga kokkusobimatu niivõrd, kuivõrd see kahjustab liikmesriikidevahelist kaubandust.
According to that report, the first step of that approach consists of a functional analysis, in which significant people functions are identified.
Abi kvalifitseerimiseks riigiabina artikli 107 lõike 1 tähenduses peavad olema täidetud kõik selles sättes ette nähtud tingimused [126].
The second step consists of testing the arm's length nature of the pricing applied during the period of application of the contested tax rulings [123].
Seega on selgelt kindlaks tehtud, et meetme kvalifitseerimiseks riigiabina peab esiteks olema tegemist riigi sekkumisega või sekkumisega riigi ressursside kaudu, teiseks peab see sekkumine kahjustama liikmesriikidevahelist kaubandust, kolmandaks peab see andma ettevõtjale valikulise eelise ning neljandaks peab see kahjustama või ähvardama kahjustada konkurentsi [127].