natgillin/translations-raw huggingface dataset:
Under that regime, taxable profits were set at a flat-rate amount which represented a percentage of the full amount of operating costs and expenses, from which staff costs and financial charges were excluded.
Määruse punktis 3.1 on tõepoolest sätestatud järgmiselt: „Madalmaade maksu- ja tolliamet peaks alati alustama siirdehindade uurimist sellest meetodist lähtudes, mida maksumaksja kasutas tehingu toimumise ajal.
According to the Court, ‘in order to decide whether a method of assessment of taxable income such as that laid down under the regime for coordination centres confers an advantage on them, it is necessary, […], to compare that regime with the ordinary tax system, based on the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition.’
See tähendab, et maksumaksjal on põhimõtteliselt vabadus valida siirdehindade määramise meetod, tingimusel et valitud meetod annab konkreetse tehingu puhul reaalturuväärtusele vastava tulemuse.
The Court then held that ‘the effect of the exclusion of [staff costs and the financial costs] from the expenditure which serves to determine the taxable income of the centres is that the transfer prices do not resemble those which would be charged in conditions of free competition’, which the Court found to ‘[confer] an advantage on the coordination centres’ [128].
Maksumaksja peab oma valikut põhjendama.“ Teisisõnu peaks maksuhaldur lähtuma siirdehindade eelkokkuleppe taotluse hindamisel maksumaksja väljapakutud meetodist.
The Court has thus accepted that a tax measure which results in a group company charging transfer prices that do not reflect those which would be charged in conditions of free competition, that is prices negotiated by independent undertakings negotiating under comparable circumstances at arm's length, confers an advantage on that group company in so far as it results in a reduction of its taxable base and thus its tax liability under the ordinary corporate income tax system.
Siiski peab iga valitud meetod tagama konkreetse tehingu puhul, mille hinda määratakse, reaalturuväärtusele vastava tulemuse, nii et maksuhaldurile jääb vabadus seada maksumaksja valitud meetodi sobivus kahtluse alla.
The principle that transactions between intra-group companies should be remunerated as if they were agreed to by independent companies negotiating under comparable circumstances at arm's length is generally referred to as the ‘arm's-length principle’.
Kuna selles sättes nõutakse, et maksumaksja põhjendaks valitud siirdehindade määramise meetodi sobivust, ja kuna määruses eelistatakse selgelt võrreldava kontrollimata hinna meetodit, kui olemas on võrreldavad tehingud, [144] ei vabasta parima meetodi reegli puudumine maksuhaldurit kohustusest enne siirdehindade eelkokkuleppe heakskiitmist tagada, et maksumaksja valitud siirdehindade määramise meetodiga on võimalik saada turupõhisele tulemusele lähedane usaldusväärne tulemus kooskõlas reaalturuväärtuse põhimõttega.
In the Belgian coordination centres judgment, the Court of Justice endorsed the arm's-length principle as the benchmark for establishing whether a group company receives an advantage for the purposes of Article 107(1) of the Treaty as a result of a tax measure that determines its transfer pricing and thus its taxable base.
Nagu näidatakse järgmistes punktides, kuna siirdehinnaaruandes ei esitatud teavet selliste kontrollimata tehingute kohta, mis sarnanevad SMBV ja Alki LP vahelise röstimisalase intellektuaalomandi litsentsilepinguga, ja kuna selles ei uuritud seega ainsat kontsernisisest tehingut, mille hind määrati tegelikult siirdehinnaanalüüsi alusel, ei saa Starbucksi maksunõustaja välja pakutud ja SMBV eelkokkuleppega heaks kiidetud siirdehindade määramise meetodit pidada selliseks, mis annab tulemuseks turupõhisele tulemusele lähedase usaldusväärse tulemuse kooskõlas reaalturuväärtuse põhimõttega.
The purpose of the arm's-length principle is to ensure that transactions between group companies are treated for tax purposes by reference to the amount of profit that would have arisen if the same transactions had been executed by independent companies.
Kuna siirdehinnaaruandes analüüsitakse reaalturuväärtusele vastavat tasu SMBV-le ekslikult lähtekohalt (tema röstimisfunktsioon), saadakse tulemuseks tasu, mis on tehingupõhise tootluse meetodi alusel vääralt kindlaks määratud.
Otherwise, group companies would benefit from a favourable treatment under the ordinary corporate income tax system when it comes to the determination of their taxable profits that is not available to independent companies, leading to unequal treatment between companies that are factually and legally in a similar situation in light of the objective of such a system, which is to tax the profits of all companies falling under its tax jurisdiction.
Siirdehindade määramisel oleks pidanud pigem rohkem tuginema usaldusväärsematele võrdlustele mitteseotud isikute vaheliste sarnaste tehingute kohta kättesaadava teabega, mis oli siirdehindade eelkokkuleppe taotluse esitamise ajal Starbucksi valduses ja mida Madalmaade maksuhaldur oleks pidanud nõudma, et tagada SMBV eelkokkuleppe alusel makstava litsentsitasu vastavus reaalturuväärtusele.
The Commission's assessment of whether the Netherlands granted a selective advantage to SMBV must therefore consist in verifying whether the methodology accepted by the Dutch tax administration by concluding the APA for the determination of SMBV's taxable profits in the Netherlands departs from a methodology that results in a reliable approximation of a market-based outcome and thus from the arm's-length principle.
SMBV eelkokkuleppe tulemusel Alki LP-le makstav litsentsitasu ei vasta reaalturuväärtusele
In so far as the methodology the Netherlands accepted by the SMBV APA results in a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, that APA will be deemed to confer a selective advantage to SMBV for the purposes of Article 107(1) of the Treaty.
Intellektuaalomand, mille eest litsentsitasu makstakse, hõlmab Alki LP-lt SMBV-le litsentsitud röstimisalast oskusteavet ja röstimiskõveraid.
The arm's-length principle therefore necessarily forms part of the Commission's assessment under Article 107(1) of the Treaty of tax measures granted to group companies independently of whether a Member State has incorporated this principle into its national legal system.
See litsentsitasu ei ole seotud Starbucksi kaubamärgi väärtusega, sest selle kaubamärgi kasutamise õiguse eest maksavad kauplused Starbucks Coffee BV-le.
It is used to establish whether the taxable profits of a group company for corporate income tax purposes has been determined on the basis of a methodology that approximates market conditions, so that that company is not treated favourably under the general corporate income tax system as compared to non-integrated companies whose taxable profit is determined by the market.
Komisjon väljendas menetluse algatamise otsuses kahtlust, kas litsentsitasu vastab reaalturuväärtusele [145].
Thus, for any avoidance of doubt, the arm's-length principle that the Commission applies in its State aid assessment is not that derived from Article 9 of the OECD Model Tax Convention, which is a non-binding instrument, but is a general principle of equal treatment in taxation falling within the application of Article 107(1) of the Treaty, which binds the Member States and from whose scope the national tax rules are not excluded [129].
Eelkõige selgitas komisjon, et asjaolu, et nende litsentsitasude tase, mida SMBV peab maksma Alki LP-le, sõltub SMBV eelkokkuleppes kehtestatud tasu ja maksustamiseelse raamatupidamisliku kasumi vahest enne litsentsitasu maksmist, [146] tekitab olukorra, kus litsentsitasu suurus arvutatakse SMBV eelkokkulepet ületava kasumina ega kajasta selle intellektuaalomandi reaalturuväärtust [147].
Consequently, in response to the Netherlands' argument that the Commission, in undertaking such an assessment, replaces the national tax administration in its interpretation of their national law [130], the Commission recalls that is not examining whether the SMBV APA complies with the arm's-length principle as laid down in Article 8b(1) of the CIT or the Decree, but whether the Dutch tax administration conferred a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty by concluding an APA that endorses a profit allocation that departs from the amount of profit that would have been taxed under the general Dutch corporate income tax system if the same transactions had been executed by independent companies negotiating under comparable circumstances at arm's length.
Seoses sellega viitas komisjon OECD 2010. aasta suuniste punktile 6.16, mille kohaselt „litsentsitasu on tavaliselt perioodiline makse, mis põhineb kasutaja toodangul, müügil või harvadel juhtudel ka kasumil“ [148].
In response to the argument invoked by the Netherlands and Starbucks that because transfer pricing is not an exact science, the assessment by the Commission of the transfer pricing arrangement agreed in the SMBV APA should necessarily be limited [131], the Commission recalls that the approximation component of transfer pricing has to be viewed in the light of its objective.
SMBV eelkokkuleppes ei ole Alki LP-le makstav litsentsitasu seotud SMBV toodangu, müügi ega kasumiga.
While the 2010 OECD TP Guidelines do indeed acknowledge that transfer pricing is not an exact science in paragraph 1.13 thereof, that same paragraph first explains that ‘[i]t is important not to lose sight of the objective to find a reasonable estimate of an arm's-length outcome based on reliable information’.
Peale selle osutas komisjon menetluse algatamise otsuse põhjenduses 120 oma kahtlusele, kas litsentsitasu vastab reaalturuväärtusele, leides, et litsentsitasu on hinna arvutamise meetodi kaudu lahutatud mis tahes aluseks oleva intellektuaalomandi majanduslikust väärtusest, röstimisega seotud immateriaalsete varade väärtusest SMBV jaoks.
The objective of the OECD TP Guidelines is to develop, for the benefit of tax administrations and multinational enterprises, the most appropriate methods for estimating arm's-length prices of cross-border transactions between associated enterprises for taxation purposes.
Litsentsitasu väärtuse võrdlemiseks turul täheldatud litsentsitasu tasemetega, mis on kehtestatud protsendina käibest, arvutas komisjon SMBV poolt Alki LP-le makstud litsentsitasu protsendina SMBV röstitud kohvi iga-aastasest müügist kauplustele.
The pursuit of that objective would be impossible if the approximative nature of the transfer pricing exercise could be used to disregard the consensus on appropriate transfer pricing methodologies which those guidelines represent.
Vastavalt nendele arvutustele on litsentsitasu vahemikus [1–10] % kuni [30–40] % SMBV kohvimüügi tulust SMBV eelkokkuleppe kehtivuse ajal, kinnitades komisjoni kahtlusi seoses litsentsitasu kõikumisega [149].
The approximative nature of the arm's-length principle can therefore not be invoked to justify a transfer pricing analysis that is either methodologically inconsistent or based on an inadequate comparables selection.
Peale selle olid tulemuseks saadud tasemed sellel ajavahemikul kolmel aastal üle [30–40] %, nagu on näidatud tabelis 10.
In conclusion, if it can be shown that the methodology accepted by the Dutch tax administration, by concluding the SMBV APA, for the determination of SMBV's taxable profits in the Netherlands departs from a methodology that leads to a reliable approximation of a market-based outcome and thus from the arm's-length principle, that APA will be found to confer a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty in so far as it leads to a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose tax base is determined by the profits they generate under market conditions.
Tabel 10
Methodological choices, parameters and adjustments underlying the SMBV APA
Litsentsitasu suuruse kõikumine SMBV eelkokkuleppe kehtivuse ajal
The SMBV APA accepts a methodology for determining a profit allocation to SMBV within the Starbucks group, which is based on a transfer pricing report prepared by Starbucks' tax advisor that calculates a remuneration for a function performed by SMBV (roasting/manufacturing).
SMBV makstud litsentsitasu
In calculating the remuneration due to SMBV, the tax advisor proceeds to successive methodological choices in the transfer pricing report:
Tulu kohvi müügist
the choice to use the TNMM to estimate a taxable profit;
Selles konkreetses kontekstis on litsentsitasu kõikumine esimene viide sellele, et kõnealuse tasu tase ei ole kuidagi seotud selle intellektuaalomandi väärtusega, mille eest tasu makstakse.
the choice of operating expenses as profit level indicator for use in the application of the TNMM [132]; and
Põhjendustes 291–338 selgitatud põhjustel leiab komisjon, et võrreldava kontrollimata hinna meetodil põhinevast võrdlusest võrreldavate kontrollimata tehingutega, eelkõige intellektuaalomandi litsentsimise korraldusega erinevates röstimis- ning tootmis- ja turustamislepingutes, mille Starbucks on sõlminud kolmandate isikutega, ilmneb, et SMBV poolt Alki LP-le röstimisalase intellektuaalomandi eest makstud litsentsitasu peaks olema null.
the application of a working capital adjustment to address differences between SMBV and the comparables used to estimate an arm's-length mark-up [133].
Teisisõnu ei tuleks sellel konkreetsel juhul maksta asjaomase intellektuaalomandi eest üldse litsentsitasu, sest SMBV ei saa Alki LP-lt litsentsitud röstimisalase intellektuaalomandi kasutamise eest mingit kasu.
The transfer pricing report concludes on a remuneration for the roasting function SMBV performs equal to a mark-up of [9-12] % of its operating expense, which is accepted by the Dutch tax administration as constituting an arm's-length remuneration in the SMBV APA.
Võrdlus Starbucksi kolmandate isikutega sõlmitud röstimislepingutega ja võrdlus sarnaste lepingutega turul
The Dutch tax administration further accepts in the SMBV APA that any profit generated by SMBV in excess of that level of remuneration will be paid out as a royalty to Alki LP.
Uurimise ajal esitas Starbucks komisjonile teatavad Starbucksi kontserni ettevõtjate poolt kolmandate isikutega sõlmitud röstimis- ja tootmislepingud, mis on nimetatud põhjendustes 148–150.
In the following sections, the Commission will explain why it considers that several of the methodological choices underlying the transfer pricing report should not have been accepted by the Dutch tax administration in the SMBV APA, because their acceptance results in a taxable profit for SMBV that cannot be regarded to constitute a reliable approximation of a market-based outcome and results in a reduction of SMBV's tax liability as compared to non-integrated companies whose taxable profits is determined by the market.
Põhjendustes 292–298 selgitatud põhjustel leiab komisjon, et need tehingud kujutavad endast otsest võrdlusalust selle litsentsitasu taseme kindlaksmääramiseks, mida SMBV peab maksma Alki LP-le röstimisalase intellektuaalomandi litsentsilepingu alusel.
First and foremost, the transfer pricing report fails to identify or analyse SMBV's controlled and uncontrolled transactions [134], which is a necessary first step in assessing the arm's-length nature of commercial conditions applicable between related parties for transfer pricing purposes.
OECD 2010. aasta suuniste punktis 1.38 antakse järgmine võrreldavuse kontrolli juhis: „[…] võrreldavuse tegurite kontroll on kaheosaline, hõlmates maksumaksja kontrollitud tehinguid mõjutavate tegurite uurimist ja kontrollimata tehinguid mõjutavate tegurite uurimist.
More specifically, the transfer pricing report fails to examine whether the royalty payment made by SMBV to Alki LP for the licensing of the roasting IP, which is the intra-group transaction for which the SMBV APA was effectively requested and granted [135], is at arm's length.
Mis tahes puuduva teabe suhtelise tähtsuse hindamisel võimalike võrdlusaluste suhtes […] tuleks arvesse võtta nii kontrollitud tehingu olemust kui ka […] vastuvõetud siirdehindade määramise meetodit“.
As the Commission will demonstrate, a transfer pricing analysis of the arm's-length value of that royalty based on comparable uncontrolled transactions leads to the conclusion that no royalty should be due for the roasting IP licensed by Alki LP to SMBV [136].
OECD 2010. aasta suuniste punktis 1.36 loetletakse viis võrreldavuse tegurit, [150] mille „hulgas on üleantava vara või osutatavate teenuste omadused, osapoolte funktsioonid (võttes arvesse kasutatud vara ja võetud riske), lepingutingimused, osapoolte majanduslikud tingimused ning nende poolt järgitav äristrateegia“.
The transfer pricing report also fails to examine whether the price charged for the green coffee beans by SCTC to SMBV is at arm's length.
Komisjon märgib esiteks, et Alki LP ja SMBV vahelise röstimisalase intellektuaalomandi lepingu alusel üleantava vara omadused on identsed põhjendustes 148–150 loetletud Starbucksi ja kolmandate isikute vaheliste röstimislepingute kohastes tehingutes üleantava vara omadustega.
The transfer pricing report fails to examine the intra-group transaction for which the SMBV APA was effectively requested and granted
Kolmandaks ei olnud üheski neist tehingutest Starbucksi roll piiratum kui Alki LP roll.
The SMBV APA agrees to a taxable remuneration for SMBV for its roasting function.
Mõnes tehingus võttis Starbucks kolmandate isikute ees rohkem ülesandeid kui Alki LP SMBV ees.
It also agrees that any profits generated by SMBV in excess of that level of remuneration will be paid out as a royalty to Alki LP which is not taxed in the Netherlands.
Eelkõige oli enamik lepinguid seotud kohvi hankimisega Starbucksi poolt [151].
In other words, by concluding the SMBV APA, the Dutch tax administration expressly accepts that the tax advisor's methodology for calculating the taxable remuneration due to SMBV for its roasting function directly determines the level of the royalty paid by SMBV to Alki LP for the roasting IP licensing arrangement between them.
Peale selle ostab Starbucks mõne sellise lepingu kohaselt röstitud kohvi kolmandalt isikult.
It also expressly accepts that the actual level of profits generated by SMBV in the Netherlands is to be reduced for tax purposes by that royalty payment, resulting in a lower taxable profit than that actually recorded.
Seepärast kujutab Starbucksi tasu neis lepingutes endast maksimaalset reaalturuväärtusele vastavat tasu litsentsilepingu eest, kui Alki LP-le tuli üldse tegelikult tasu maksta.
Indeed, if SMBV's accounting profits are higher than the level of remuneration agreed to in the SMBV APA, the royalty payment to Alki LP will be increased by the difference between that level of remuneration and SMBV's accounting profits.
Neljandaks ei viita miski, et kolmandate isikute majanduslik olukord mõjutab nende lepingut Starbucksiga.
Thus, the royalty is an adjustment variable determined by combining SMBV's accounting profits and the remuneration agreed in the SMBV APA.
Eelkõige kuna Starbucks esitas mitu röstimisalase intellektuaalomandi lepingut, millest ühegi puhul ei saanud tuvastada, et see hõlmab Starbucksile röstimisalase intellektuaalomandi eest makstavat litsentsitasu, ei saa see olla seotud konkreetse kolmanda isiku konkreetsete majanduslike tingimustega.
As such, the roasting IP licensing arrangement between Alki LP and SMBV is the transaction for which the SMBV APA was effectively requested and the methodology for determining the level of that royalty as an adjustment variable is the transaction effectively being priced by the SMBV APA.
Kokkulepped hõlmavad eri geograafilisi piirkondi, sealhulgas liit ja Šveits, mida peeti siirdehinnaaruandes võrdlusaluste otsimisel asjakohaseks geograafiliseks piiritlemiseks.
Nevertheless, the transfer pricing report upon which that APA is based only proposes a remuneration for SMBV by analysing a function performed by it (roasting/manufacturing) through the application of the TNMM; it does not identify the royalty payment as the adjustment variable in constructing that proposed remuneration.
Viiendaks käsitletakse allpool kolmandate isikute äristrateegiaid.
Consequently, that report fails to identify or analyse the roasting IP licensing arrangement for which that royalty is paid as the transaction effectively being priced and therefore fails to establish a methodology for ensuring that that royalty payment is in line with the arm's-length principle.
Kokkulepped erinevad põhimõtteliselt olenevalt sellest, kas kolmas isik kasutab intellektuaalomandit otse turul, müües tooteid lõppkliendile, või mitte.
The purpose of a transfer pricing exercise, however, is to establish whether the conditions of controlled transactions are consistent with the arm's-length principle.
Seega võib nende kontrollimata tehingute puhul määrata SMBV ja Alki LP vahelise litsentsitasu reaalturuväärtusele vastava suuruse, kasutades võrreldava kontrollimata hinna meetodit, see tähendab võrreldes kontrollitud tehingus makstavat tasu (SMBV-lt Alki LP-le) võrreldavates kontrollimata tehingutes, mida tehakse võrreldavates tingimustes, makstava tasuga (kolmandatelt isikutelt teistele Starbucksi kontserni ettevõtjatele).
That focus on transactions for the purposes of transfer pricing is clearly expressed in paragraph 1.6 of the 2010 OECD TP Guidelines, which clarifies from the outset that ‘because the separate entity approach treats the members of an MNE group as if they were independent entities, attention is focused on the nature of the transactions between those members and on whether the conditions thereof differ from the conditions that would be obtained in comparable uncontrolled transactions.
Sellega seoses märgib komisjon, et Starbucksi ja [mitteseotud tootmisettevõtja 2], [mitteseotud tootmisettevõtja 3], [mitteseotud tootmisettevõtja 4], [mitteseotud tootmisettevõtja 9], [mitteseotud tootmisettevõtja 8], [mitteseotud tootmisettevõtja 1] ning [mitteseotud tootmisettevõtja 10] vahel sõlmitud sarnaste kokkulepete kohaselt ei maksa kolmandad isikud oma Starbucksiga sõlmitud litsentsilepingute alusel litsentsitasu, kui nad ei kasuta röstimisalast intellektuaalomandit otse turul.
Such an analysis of the controlled and uncontrolled transactions, which is referred to as a “comparability analysis”, is at the heart of the application of the arm's-length principle’ [140].
[Mitteseotud tootmisettevõtja 3] maksab Starbucksile litsentsitasu ainult siis, kui ta müüb oma toodangut [mitteseotud tootmisettevõtja 3 ja Starbucksi ühisettevõttele].
In other words, commercial transactions between related and unrelated parties must first be clearly identified before being assessed for comparability.
Sellisel juhul kasutab [mitteseotud tootmisettevõtja 3] röstimisalast intellektuaalomandit seotud isiku kaudu otse turul, nii et asjaomane litsentsitasu näib hõlmavat Starbucksi kaubamärki kandvate toodete turustamist kolmandatele isikutele ühisettevõtte poolt.
That focus on transactions is equally supported under Dutch tax law by the requirement not to allow for deductions of expenses which are not in line with the arm's-length principle [141].
Seda järeldust kinnitab asjaolu, et kui [mitteseotud tootmisettevõtja 3] müüb röstitud kohvi edasi Starbucksi kontsernile, mitte ühisettevõttele, ning kaubamärgi turustamise ja kasutamise turul tagab Starbucksi kontsern, ei maksa [mitteseotud tootmisettevõtja 3] Starbucksile röstimisalase intellektuaalomandi eest litsentsitasu.