natgillin/translations-raw huggingface dataset:
Ireland argues that any aid granted in this case could only be existing aid, since it arises from Irish Revenue's failure to apply the arm's length principle, which was not applicable in Ireland when it joined the Union on 1 January 1973, and has not been applicable at any time since.
kapitalipaigutuste mahaarvamine 1991. aasta eelotsuse kohaselt ulatuses, milles kapitalipaigutuste mahaarvamiste tegemine tekitab Apple'ile ebasoodsa olukorra, [385] ning
According to Ireland, Section 25 TCA 97 merely replicates Section 201 of the Income Tax Act 1967, which was in force at the time Ireland acceded to the Union, and neither provision refers to the arm's length principle or the OECD framework.
AOE Singapuri filiaali kasum, mis maksustati Singapuris [386].
Thus, given that the legal basis for profit allocation to an Irish branch has not substantially changed since Ireland acceded to the Union, the measure, if it amounts to State aid, constitutes existing aid within the meaning of Article 1(b) of Regulation (EU) 2015/1589 [361].
Iirimaal maksustatavat tegevustulu võib samuti korrigeerida pärast ASI ja AOE kohustuslike aruannete või maksudeklaratsioonide tegelikku korrigeerimist ning pärast teiste Apple'i kontserni äriühingute vastavaid makseid ja kohustuslike aruannete korrigeerimist kooskõlas Iirimaal finantsaruannete või maksudeklaratsioonide tagasiulatuva korrigeerimise suhtes kohaldatavate üldeeskirjadega ning tingimusel, et Apple suudab piisavalt tõendada kõiki jõusolevaid kohustusi kas Apple Inc. või teiste Apple'i kontserni äriühingute suhtes teistes jurisdiktsioonides teostatud tegevuse või osutatud teenuste (nt teadus- ja arendustegevus ja turundustegevuse) eest.
That argument cannot be accepted, since the aid granted in this case is individual aid granted to ASI, AOE and the Apple group in the form of the contested tax rulings, which endorse profit allocation methods that grant ASI and AOE a reduction of their taxable base for Irish corporation tax purposes, and not, as Ireland seems to claim, an aid scheme based on Section 25 TCA 97 and Section 201 of the Income Tax Act 1967.
Selline korrigeerimine võib tuleneda kulude jagamise kokkuleppe või turundusteenuste kokkuleppe tagasiulatuvast muutmisest.
Put differently, the aid measure granting the aid is the contested tax rulings as applied by ASI and AOE on a yearly basis to determine those companies' taxable profit for Irish corporation tax purposes and, on the basis of that determination, their yearly corporation tax liability.
Iirimaa maksuhaldur ei uurinud nende kokkulepete tingimusi seoses vaidlustatud eelotsustega ja kui rahaline panus ASI ja AOE poolt nende kokkulepete kohaselt läbiviidud teadus- ja arendustegevusse või turunduskuludesse ei oleks kooskõlas sellise panuse tasemega, mille oleksid kokku leppinud turutingimustel läbi rääkivad sõltumatud äriühingud, näiteks kuna äriühingu Apple Inc. töötajad viisid tegevusi läbi ASI ja AOE kasuks kulude jagamise kokkuleppe ja turundusteenuste kokkuleppega kaetud tasustatud panusest suuremas ulatuses, võivad tõendid selliste tegevuste kohta, kui need on nõuetekohaselt dokumenteeritud, põhjendada kulude jagamise kokkuleppe ja/või turundusteenuste kokkuleppe tagasiulatuvat muutmist ning viia ASI ja AOE suuremate ex post makseteni äriühingule Apple Inc., tingimusel et sellised maksed on kooskõlas reaalturuväärtuse põhimõttega.
In other words, the aid granted by those rulings is granted annually, at the moment when the corporation tax has to be paid by ASI and AOE and those companies rely on the profit allocation methods endorsed by those rulings to calculate the amount of tax due.
Selline korrigeerimine võib olla ka selle jurisdiktsiooni tagasiulatuva muutmise tulemus, kus ASI EMEIA piirkonna müügitulu registreeritakse, juhul kui Apple leiab, et registreeritud müügitulu ei küündinud tegeliku riskivõtmiseni Apple'i toodete turustamisel ning selliseid riske kantakse tegelikult jurisdiktsioonides, kus toimus majanduslikult olulisem tegevus kui Iirimaal.
The aid granted to ASI, AOE and the Apple group by way of the contested tax rulings therefore constitutes new aid, granted annually [362].
Näiteks võib see olla nii ASI Itaalia äriühingu tulumaksuga maksustatava kasumi puhul, [387] tingimusel et ASI on registreerinud Itaalia maksuhalduri hinnangu vastavates summades äriühingu korrigeeritud kohustuslikes aruannetes ja Iirimaal maksustatavat kasumit ei ole vähendatud rohkem kui proportsionaalselt vastavate kasumisummade võrra, mida maksustatakse Itaalias.
LEGAL CERTAINTY AND LEGITIMATE EXPECTATIONS
KOKKUVÕTE
Article 16(1) of Regulation (EU) 2015/1589 provides that the Commission must not require recovery of the aid if this would be contrary to a general principle of law.
Kokkuvõttes leiab komisjon, et Iirimaa, võttes vastu vaidlustatud eelotsused, mis võimaldasid äriühingutel ASI ja AOE määrata kindlaks oma aastase äriühingu tulumaksu kohustuse Iirimaal aastatel, mil need eelotsused olid jõus, on andnud aluslepingu artikli 108 lõiget 3 rikkudes äriühingutele ASI ja AOE ning Apple'i kontsernile ebaseaduslikku riigiabi, mille Iirimaa peab määruse (EL) 2015/1589 artikli 16 kohaselt äriühingutelt ASI ja AOE tagasi nõudma,
Both Ireland and Apple raise the argument that by opening the formal investigation procedure and calling into doubt, 22 years later, the State aid compliance of the two tax rulings, the Commission has violated the principle of legal certainty.
ON VASTU VÕTNUD KÄESOLEVA OTSUSE:
According to Ireland, State aid rules must be predictable and the Commission is not entitled to develop Union law by extending the boundaries of those rules in a novel way or by reference to international developments like the OECD framework [363].
Artikkel 1
By applying the arm's length principle and the OECD framework, in particular the OECD guidance of 2010, the Commission is retrospectively imposing an external reference framework that was not part of Irish domestic law at the time [364].
Iirimaa 29. jaanuaril 1991 ja 23. mail 2007 äriühingu Apple Sales International kasuks vastu võetud eelotsused, mis võimaldavad viimasel oma maksukohustuse Iirimaal igal aastal kindlaks määrata, kujutavad endast riigiabi aluslepingu artikli 107 lõike 1 tähenduses.
Finally, Ireland argues that the Commission's retroactive application of today's principles means that Ireland is being held to a standard that it (and Apple) could not have anticipated when the rulings were issued [365].
Iirimaa rakendas seda abi ebaseaduslikult, rikkudes aluslepingu artikli 108 lõiget 3, ja see on siseturuga kokkusobimatu.
According to the case-law, the fundamental principle of legal certainty has the effect of preventing the Commission from indefinitely delaying the exercise of its powers [366].
Iirimaa 29. jaanuaril 1991 ja 23. mail 2007 äriühingu Apple Operations Europe International kasuks vastu võetud eelotsused, mis võimaldavad viimasel oma maksukohustuse Iirimaal igal aastal kindlaks määrata, kujutavad endast riigiabi aluslepingu artikli 107 lõike 1 tähenduses.
However, for the principle of legal certainty to apply, there has to have been a prolonged lack of action on the part of the Commission from the moment that it became aware of the aid and a situation of uncertainty.
Iirimaa rakendas seda abi ebaseaduslikult, rikkudes aluslepingu artikli 108 lõiget 3, ja see on siseturuga kokkusobimatu.
A long lapse of time as such is insufficient to claim legal certainty and a delay can be imputed to the Commission only from the time when it learnt of the existence of the aid.
Artikkel 2
In this case, since the contested tax rulings were never notified to the Commission by Ireland, nor otherwise publicly available, the Commission could only have learnt of the existence of those rulings when their existence was publicly disclosed, which happened for the first time during hearings of the US Senate.
Iirimaa nõuab artikli 1 lõikes 1 osutatud abi äriühingult Apple Sales International tagasi.
Those hearings took place on 21 May 2013, following which the Commission sent a request for information to Ireland on 12 June 2013.
Iirimaa nõuab artikli 1 lõikes 2 osutatud abi äriühingult Apple Operations Europe tagasi.
The Commission can therefore not be accused of having infringed the principle of legal certainty due to prolonged lack of action since, from the moment that the Commission could have become aware of the rulings (21 May 2013), it took action within less than a month (12 June 2013).
Sissenõutavate summade pealt arvestatakse intressi alates kuupäevast, mil abi abisaajatele kättesaadavaks tehti, kuni abi tegeliku tagastamiseni.
As regards Ireland's argument that the principle of legal certainty has been breached because the Commission is acting against its decisional practice that the only valid reference point is the national tax system, the Commission recalls that the reference system against which it assesses the existence of a selective advantage in this case is the ordinary rules of taxation of corporate profit in Ireland.
Intressid arvutatakse määruse (EÜ) nr 794/2004 V peatükis sätestatud korra kohaselt.
It further recalls that, while the Member States enjoy fiscal autonomy in the field of direct taxation, any fiscal measure a Member State adopts must comply with the Union State aid rules, which bind the Member States and enjoy primacy over their domestic legislation [367].
Artikkel 3
In that regard, the Commission recalls that Article 107(1) of the Treaty, as interpreted by the Court of Justice, [368] prohibits a fiscal measure which allows an integrated company to determine its taxable profit in a manner that does not reflect a profit which would arise in conditions of free competition, that is to say on the basis of prices negotiated by independent undertakings negotiating under comparable circumstances at arm's length.
Artiklis 1 osutatud abi nõutakse tagasi viivitamata ja tulemuslikult.
In adopting this Decision, the Commission is applying Article 107(1) of the Treaty to the contested tax rulings, which the Commission has found to produce an outcome that deviates from the ordinary rules of taxation of corporate profit in Ireland in that they allow ASI and AOE to determine their taxable profit in a manner that does not reflect an arm's length profit.
Iirimaa tagab käesoleva otsuse täitmise nelja kuu jooksul alates selle teatavaks tegemisest.
As regards Ireland's argument that the Commission is imposing international standards and applying guidance from 2010 to rulings issued before that date, the Commission recalls that its conclusion in this Decision is based on an infringement of Article 107(1) of the Treaty, which has been a part of Ireland's legal order since 1973, and not the OECD framework.
Artikkel 4
To the extent the Commission refers to the OECD framework in this Decision, it does so because that framework provides value guidance on whether a method for determining the taxable profit of a branch produces a reliable approximation of a market-based outcome in line with the arm's length principle, since it is the result of expert discussions in the context of the OECD and it elaborates on techniques aimed to address common challenges in international taxation.
Iirimaa esitab komisjonile kahe kuu jooksul pärast käesolevast otsusest teavitamist teabe abi täpse summa arvutamiseks kasutatud meetodi kohta.
Finally, in response to the Joint Submission signed by several trade associations, Ireland raised the principle of legitimate expectations as barring recovery in this case.
Iirimaa teavitab komisjoni käesoleva otsuse täitmiseks võetud riiklike meetmetega seotud edusammudest, kuni artiklis 1 nimetatud abi on tagasi makstud.
It also referred to the France Télécom decision [369] in its observations when arguing that the amount of the aid granted by the contested tax rulings would be difficult to quantify in this case [370].
Iirimaa esitab komisjoni taotluse korral viivitamata teabe käesoleva otsuse täitmiseks juba võetud ja kavandatud meetmete kohta.
However, a Member State whose authorities have granted aid in breach of Article 108(3) of the Treaty may not plead the legitimate expectations of a recipient to justify a failure to comply with the obligation to take the steps necessary to implement a Commission decision instructing it to recover the aid.
Artikkel 5
If it were allowed to do so, Articles 107 and 108 of the Treaty would be deprived of all practical force, since national authorities would be able to rely on their own unlawful conduct to render decisions taken by the Commission under those provisions of the Treaty ineffective [371].
Käesolev otsus on adresseeritud Iirimaale.
Thus, it is not for the Member State concerned, but for the recipient undertaking, to invoke the existence of exceptional circumstances on the basis of which it had entertained legitimate expectations, leading it to decline to repay the unlawful aid [372].
Brüssel, 30. august 2016
Since Apple did not invoke that principle in any of its observations submitted to the Commission, Ireland's reliance on legitimate expectations is for that reason alone unfounded.
Komisjoni nimel
In any event, where aid is implemented without prior notification to the Commission, the recipient of the aid cannot, in the absence of special circumstances, have a legitimate expectation that the aid is lawful [373].
Margrethe Vestager
Neither Ireland, nor the Joint Statement demonstrate that the Commission has ever given a precise assurance that the contested tax rulings complied with the State aid rules, or that Article 107(1) of the Treaty does not apply to tax rulings or any similar fiscal measure that endorses a method that allows an integrated company to determine its taxable profit.
Iirimaa esitatud teabes kasutatakse eelotsuste mõiste asemel mõistet „eelnevad arvamused“ ( advance opinions).
Quite the contrary, the Commission identified tax rulings as fiscal measures capable of giving rise to State aid in its 1998 Notice on the Application of the State aid rules to measures relating to direct business taxation [376] and it has applied the State aid rules to fiscal measures enabling integrated companies to determine their taxable profit in a series of decisions since then [377].
Komisjon kasutab käesolevas otsuses ja menetluse algatamise otsusega kooskõla tagamiseks mõistet „eelotsused“.
There is therefore no basis for Ireland to invoke the principle of legitimate expectations to prevent recovery.
Nende kahe mõiste sisu on sama.
As regards the alleged difficulty in quantifying the aid amount, this case deals with the relatively straightforward situation where a fiscal measure grants its beneficiary a reduction in its taxable base and thus its corporation tax liability.
Osa tekstist on kustutatud, et mitte avaldada konfidentsiaalset teavet; see osa on esitatud nurksulgudes.
The Commission can identify no difficulty in determining the amount to be recovered in such a situation, and does not see any parallels to the aid measure identified in the France Telecom decision, which concerned a situation where aid was granted on the basis of a public pronouncement by a government minister having the effect of increasing that company's creditworthiness on the market.
Kuna mõned esitatud eelotsused on adresseeritud sama kontserni äriühingutele, kuuluvad üheksa põhjenduses 2 loetletud äriühingut ja kümme põhjenduses 6 loetletud äriühingut 14 erinevasse hargmaisesse kontserni.
METHOD FOR RECOVERY
Iirimaal asuvate ettevõtjate ja tööandjate organisatsioonide ühendus.
The obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing competitive situation on the market.
Need kaubandusorganisatsioonid ja ühiskirjale allakirjutanud on infotehnoloogiatööstuse nõukogu (Information Technology Industry Council, ITI), riiklik väliskaubandusnõukogu (National Foreign Trade Council, NFTC), pooljuhitootjate ühendus (Semiconductor Industry Association, SIA), Silicon Valley maksudirektorite rühm (Silicon Valley Tax Directors Group, SVTDG), tarkvaraettevõtjate ühendus (Software Coalition), tarkvaraettevõtjate finants- ja maksudirektorite nõukogu (Software Finance and Tax Executives Council, SoFTEC), Tech America, TechNet.
In this context, the Court of Justice has stated that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it has enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Euroopa geograafiliste segmentide hulka kuuluvad nii Euroopa riikides kui ka Lähis-Idas, Indias ja Aafrikas asuvad segmendid (edaspidi koos „EMEIA piirkond“).
Union law merely requires recovery of unlawful aid to restore the position to the status quo ante and that repayment be made in accordance with the rules of national law [380].
Apple tegi oma raamatupidamisarvestuses eraldise osa selle kasumi võimalikuks tulevaseks maksustamiseks.
Accordingly, the Commission may confine itself to declaring that there is an obligation to repay the aid at issue and leave it to the national authorities to calculate the exact amount of aid to be repaid [381].
2006. aastal asutas Apple äriühingu Baldwin Holdings Unlimited (edaspidi „Baldwin“), kes on Briti Neitsisaarte resident.
In relation to unlawful State aid in the form of tax measures, the amount to be recovered should be calculated on the basis of a comparison between the tax actually paid and the amount which should have been paid if the generally applicable rule had been applied.
Baldwin Holdings Unlimited omab variaktsionärina üht AOI, ASI, AOE ja ADI osakut.
As concluded in Section 8.2.2.2 and in particular recital 319, a correct allocation of assets, functions and risks by Irish Revenue at the time the contested tax rulings were issued should have been conclusive as to the allocation of profit within ASI and AOE, so that all profits from sales activities of those companies should have been allocated to the Irish branches of ASI and AOE when the contested tax rulings were in force.
Apple'i sõnul asutati Baldwin Iirimaa tütarettevõtjates ühe osaku omamiseks seetõttu, et Iirimaa õiguse kohaselt pidi piiramatu vastutusega äriühingul olema vähemalt kaks aktsionäri.
In light of the 10 year limitation period laid down by Article 17 of Regulation (EU) 2015/1589, recovery should include aid granted from 12 June 2003 onwards and, since according to Apple the 2014 fiscal year is the last year that the 2007 ruling was applied by ASI and AOE to calculate their taxable profit in Ireland, it should continue until 27 September 2014, which is the date on which ASI's and AOE's 2014 fiscal year ended.
Apple'i väitel asutati Baldwin Briti Neitsisaartel seetõttu, et piiramatu vastutusega äriühing, kelle osanik on kolmanda riigi õiguse kohaldamisalasse kuuluv piiramatu vastutusega äriühing, ei pea oma finantsaruandeid avalikustama.
Accordingly, all profits from the business activities of ASI and AOE should, as a starting point, be allocated to their respective Irish branches for the period 12 June 2003 to 27 September 2014 for the purposes of calculating ASI's and AOE's corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland.
TCA 97 § 23A lõikes 2 oli varem sätestatud: „Kui lõigetest 3 ja 4 ei tulene teisiti, käsitatakse riigis asutatud äriühingut maksuseaduste ja kapitalikasumi maksu seaduste kohaldamisel riigi residendina“.
In addition, interest income from property of the Irish branches which has been identified by Apple and Ireland in the statutory accounts [382] should be allocated to the Irish branches of ASI and AOE.
Lõige 3 oli sõnastatud järgmiselt: „Lõiget 2 ei kohaldata riigis asutatud äriühingu suhtes juhul, kui äriühing on asjaomane äriühing ja a) tegeleb riigis kauplemisega või b) on seotud äriühinguga, mis tegeleb riigis kauplemisega“.
Apple may claim, to the extent it is sufficiently evidenced, the following deductions from the profit to be allocated to the Irish branches of ASI and AOE:
2013. aasta finantsseadusega muudeti § 23A.
interest and investment income attributable to ASI's and AOE's head offices derived from the passive management of liquidity, which has been outsourced by the board of directors of ASI and AOE to Braeburn, as reflected in the minutes of the board meetings [383]; this does not include interest income from property of the Irish branches which has been identified by Ireland and Apple in the statutory accounts [384];
Uue sõnastuse kohaselt ei saa Iirimaal asutatud äriühing enam olla maksuresidentsuseta, sest Iirimaal asutatud äriühingut käsitatakse maksuresidendina, kui ta ei ole ühegi teise maksujurisdiktsiooni maksuresident.
capital allowances under the 1991 ruling to the extent that the limitation of the drawing-down of capital allowances lead to a disadvantage for Apple [385]; and
Apple'i sõnul ja nagu möönab Iirimaa maksuhaldur, juhitakse ja kontrollitakse mõlemat äriühingut keskselt väljastpoolt Iirimaad.
the profits of AOE's Singapore branch that were subject to taxation in Singapore [386].
V.a AOE Singapuri filiaal, vt põhjendus 111.
The trading profits to be subjected to taxation in Ireland may also be adjusted following an effective restatement of the statutory accounts or tax returns of ASI and AOE following corresponding payments and adjustments to the statutory accounts of other Apple group companies, in line with general rules applicable in Ireland to retroactive restatement of financial accounts or tax returns and provided Apple is able to sufficiently evidence any effective liability towards either Apple Inc. or other Apple group companies in other jurisdictions, for activities or services rendered, such as R & D and marketing activities.
Apple märkis USA Senati ärakuulamistel, et ASI ei ole Iirimaa ega USA maksuresident; vt USA Senati alalise uurimiste allkomisjoni ärakuulamistel esitatud asitõendid, mis käsitlevad kasumi offshore ümberpaigutamist ja USA maksuseadustiku 2. osa (Apple Inc.), 21. mai 2013, lk 24.
Such a restatement could result from a retroactive modification of the CSA or of the Marketing Services agreement.
Iirimaa märkis menetluse algatamise otsuse kohta esitatud märkuste punktis 12, et „kõik äriühingutega AOE ja ASI seotud olulised strateegilised äriotsused tehti väljaspool Iirimaad ja […] neid kahte äriühingut juhiti ja kontrolliti funktsionaalselt USAst“.
The terms of those agreements have not been examined by Irish Revenue in the context of the contested rulings and, if the financial contributions to the R & D or marketing costs carried by ASI and AOE under those agreements were not in line with a level of contribution that would have been agreed between independent companies negotiating at arm's length, for instance because Apple Inc. employees performed activities for the benefit of ASI and AOE beyond the remunerated contributions covered by the CSA and the Marketing Service Agreement, the existence of such activities, if properly documented, could justify a retroactive modification of the CSA and/or Market Services agreement and give rise to increased ex post payments from ASI and AOE to Apple Inc., provided such payments are in line with the arm's length principle.
Vt ka Cooke'i arvamus: „Minu arvates on nende Iirimaa tegevuse kohta esitatud faktiliste asjaolude kirjelduse põhjal vaieldamatult selge, et ASI ja AOE keskne juhtimine ja kontroll toimub Ameerika Ühendriikides, sest emakontserni juhid teevad üksi kõik Iirimaa tegevust puudutavad strateegilised otsused, näiteks otsused selle kohta, milliseid lepinguid, kellega ja mis tingimustel nad sõlmivad“.
Such a restatement could also result from a retroactive modification of the jurisdiction in which the EMEIA sales of ASI are recorded where Apple considers those recorded sales did not amount to effective risk taking in the distribution of Apple products and that such risks have been effectively borne in jurisdictions where a more substantial economic activity was taking place than in Ireland.
Apple märgib, et „filiaali Iirimaalt saadud kasum määratakse kindlaks lähtuvalt selle filiaali tegevusest“.