natgillin/translations-raw huggingface dataset:
As a result of the allocation method endorsed in the tax rulings, Apple only paid an effective corporate tax rate that declined from 1% in 2003 to 0.005% in 2014 on the profits of Apple Sales International.
Zbog metode raspodjele odobrene poreznim rješenjima Apple je porez na dobit platio po efektivnoj stopi poreza na dobit koja se sa 1 % 2003 u 2014. smanjila na samo 0,005 % dobiti Apple Sales International.
This selective tax treatment of Apple in Ireland is illegal under EU state aid rules, because it gives Apple a significant advantage over other businesses that are subject to the same national taxation rules.
To selektivno porezno postupanje Irske prema Appleu nezakonito je prema pravilima EU-a o državnim potporama jer Appleu daje znatnu prednost nad drugim poduzećima koja podliježu istim nacionalnim poreznim pravilima.
The Commission can order recovery of illegal state aid for a ten-year period preceding the Commission's first request for information in 2013.
Komisija može naložiti povrat nezakonite državne potpore u desetogodišnjem razdoblju koje je prethodilo prvom zahtjevu Komisije za informacije u 2013.
Ireland must now recover the unpaid taxes in Ireland from Apple for the years 2003 to 2014 of up to €13 billion, plus interest.
Irska sad od Applea mora vratiti porez koji u Irskoj nije plaćen za razdoblje od 2003. do 2014. u vrijednosti do 13 milijardi EUR, plus kamate.
In fact, the tax treatment in Ireland enabled Apple to avoid taxation on almost all profits generated by sales of Apple products in the entire EU Single Market.
Takav porezni tretman u Irskoj zapravo je Appleu omogućio izbjegavanje plaćanja poreza na gotovo svu dobit ostvarenu prodajom Appleovih proizvoda na cijelom jedinstvenom tržištu EU-a.
If other countries were to require Apple to pay more tax on profits of the two companies over the same period under their national taxation rules, this would reduce the amount to be recovered by Ireland.
Ako druge zemlje u skladu sa svojim nacionalnim poreznim pravilima zatraže od Applea da plati više poreza na dobit dvaju poduzeća ostvarenu u istom razdoblju, time bi se smanjila ukupna svota povrata koji mora osigurati Irska.
Apple's tax structure in Europe
Appleova porezna struktura u Europi
Apple Sales International and Apple Operations Europe are two Irish incorporated companies that are fully-owned by the Apple group, ultimately controlled by the US parent, Apple Inc.
Apple Sales International i Apple Operations Europe dva su irska poduzeća u potpunom vlasništvu grupe Apple, pod krajnjom kontrolom matičnog poduzeća Apple Inc. iz Sjedinjenih Američkih Država.
They hold the rights to use Apple's intellectual property to sell and manufacture Apple products outside North and South America under a so-called 'cost-sharing agreement' with Apple Inc.
Nositelji su prava na korištenje Appleova intelektualnog vlasništva u cilju prodaje i proizvodnje Appleovih proizvoda izvan Sjeverne i Južne Amerike u okviru tzv. „sporazuma o podjeli troškova” s Apple Inc.
Under this agreement, Apple Sales International and Apple Operations Europe make yearly payments to Apple in the US to fund research and development efforts conducted on behalf of the Irish companies in the US.
Prema tom sporazumu Apple Sales International i Apple Operations Europe jedanput na godinu Appleu u SAD-u doznačuju sredstva za financiranje istraživačkih i razvojnih aktivnosti koji se u Sjedinjenim Državama poduzimaju u korist tih dvaju irskih poduzeća.
These payments amounted to about US$ 2 billion in 2011 and significantly increased in 2014.
Iznos tih plaćanja 2011. dosegnuo je oko 2 milijarde USD, a 2014. se znatno povećao.
These expenses, mainly borne by Apple Sales International, contributed to fund more than half of all research efforts by the Apple group in the US to develop its intellectual property worldwide.
Tim troškovima, koje je većinom snosio Apple Sales International, financirano je više od polovine svih istraživačkih aktivnosti grupe Apple u SAD-u u cilju razvoja njezina intelektualnog vlasništva u svijetu.
These expenses are deducted from the profits recorded by Apple Sales International and Apple Operations Europe in Ireland each year, in line with applicable rules.
U skladu s primjenjivim pravilima ti se troškovi svake godine oduzimaju od dobiti koju su u Irskoj evidentirali Apple Sales International i Apple Operations Europe.
The taxable profits of Apple Sales International and Apple Operations Europe in Ireland are determined by a tax ruling granted by Ireland in 1991, which in 2007 was replaced by a similar second tax ruling.
Oporeziva dobit Apple Sales International i Apple Operations Europe u Irskoj određuje se poreznim rješenjem koje je odobrila Irska 1991. i koje je 2007. zamijenjeno drugim sličnim poreznim rješenjem.
This tax ruling was terminated when Apple Sales International and Apple Operations Europe changed their structures in 2015.
To porezno rješenje prestalo je vrijediti kad su Apple Sales International i Apple Operations Europe 2015. promijenili svoju strukturu.
Apple Sales International
Apple Sales International
Apple Sales International is responsible for buying Apple products from equipment manufacturers around the world and selling these products in Europe (as well as in the Middle East, Africa and India).
Apple Sales International zadužen je za kupnju Appleovih proizvoda od proizvođača opreme diljem svijeta i prodaju tih proizvoda u Europi (te na Bliskom istoku, u Africi i Indiji).
Apple set up their sales operations in Europe in such a way that customers were contractually buying products from Apple Sales International in Ireland rather than from the shops that physically sold the products to customers.
Apple je svoj sustav prodaje u Europi uspostavio na način da su kupci temeljem ugovora proizvode kupovali od Apple Sales International u Irskoj umjesto od trgovina u kojima su se kupcima fizički prodavali proizvodi.
In this way Apple recorded all sales, and the profits stemming from these sales, directly in Ireland.
Tako je Apple svu prodaju i dobit od te prodaje evidentirao izravno u Irskoj.
The two tax rulings issued by Ireland concerned the internal allocation of these profits within Apple Sales International (rather than the wider set-up of Apple's sales operations in Europe).
Dva porezna rješenja koje je izdala Irska odnosila su se na interno pripisivanje te dobiti unutar Apple Sales International (umjesto u širem Appleovu sustavu prodaje u Europi).
This "head office" was not based in any country and did not have any employees or own premises.
To „sjedište” nije bilo registrirano ni u jednoj zemlji, nije imalo zaposlenika ni vlastiti prostor.
Its activities consisted solely of occasional board meetings.
Jedine njegove aktivnosti bile su povremeni sastanci uprave.
Only a fraction of the profits of Apple Sales International were allocated to its Irish branch and subject to tax in Ireland.
Irskoj podružnici Apple Sales International pripisivao se samo manji dio dobiti koji je podlijegao oporezivanju u Irskoj.
The remaining vast majority of profits were allocated to the "head office", where they remained untaxed.
Preostala velika većina dobiti pripisivala se „sjedištu”, gdje na nju porez nikad nije bio plaćen.
Therefore, only a small percentage of Apple Sales International's profits were taxed in Ireland, and the rest was taxed nowhere.
Stoga je u Irskoj porez plaćen tek na mali postotak dobiti Apple Sales International, dok na ostatak porez nije plaćen nigdje.
In 2011, for example (according to figures released at US Senate public hearings), Apple Sales International recorded profits of US$ 22 billion (c.a. €16 billion[1]) but under the terms of the tax ruling only around €50 million were considered taxable in Ireland, leaving €15.95 billion of profits untaxed.
Apple Sales International je, primjerice, 2011. (prema podacima objavljenima nakon javnih saslušanja u američkom Senatu) evidentirao dobit od 22 milijarde USD (oko 16 milijardi EUR[1]), ali se prema uvjetima poreznog rješenja samo oko 50 milijuna EUR smatralo oporezivima u Irskoj, što znači da na dobit od 15,95 milijardi EUR nije plaćen porez.
As a result, Apple Sales International paid less than €10 million of corporate tax in Ireland in 2011 – an effective tax rate of about 0.05% on its overall annual profits.
Zbog toga je Apple Sales International 2011. platio manje od 10 milijuna EUR poreza na dobit u Irskoj, što odgovara efektivnoj stopi poreza na njegovu ukupnu godišnju dobit od oko 0,05 %.
In subsequent years, Apple Sales International's recorded profits continued to increase but the profits considered taxable in Ireland under the terms of the tax ruling did not.
U godinama koje su slijedile evidentirana dobit Apple Sales International nastavila je rasti, ali dobit koja se u Irskoj smatra oporezivom nije.
Thus this effective tax rate decreased further to only 0.005% in 2014.
Stoga se efektivna porezna stopa dodatno smanjila na samo 0,005 % 2014.
Apple Operations Europe
Apple Operations Europe
The company was responsible for manufacturing certain lines of computers for the Apple group.
To je poduzeće bilo zaduženo za proizvodnju određenih linija računala za grupu Apple.
The majority of the profits of this company were also allocated internally to its "head office" and not taxed anywhere.
Većina dobiti tog poduzeća također je interno pripisivana njegovu „sjedištu” i na nju nigdje nije plaćen porez.
Commission assessment
Procjena Komisije
Tax rulings as such are perfectly legal.
Porezna rješenja sama po sebi potpuno su zakonita.
They are comfort letters issued by tax authorities to give a company clarity on how its corporate tax will be calculated or on the use of special tax provisions.
Riječ je o pismima namjere koje izdaju tijela vlasti kako bi poduzeću razjasnila kako će se izračunavati njegov porez na dobit ili kako se primjenjuju posebne porezne odredbe.
The role of EU state aid control is to ensure Member States do not give selected companies a better tax treatment than others, via tax rulings or otherwise.
Uloga je kontrole državnih potpora EU-a poreznim rješenjima ili na drugi način osigurati da države članice ne daju bolji porezni tretman odabranim poduzećima nego ostalima.
More specifically, profits must be allocated between companies in a corporate group, and between different parts of the same company, in a way that reflects economic reality.
Konkretno, dobit među poduzećima određene korporacije i među različitim dijelovima istog poduzeća mora se pripisivati tako da odražava ekonomsku stvarnost.
This means that the allocation should be in line with arrangements that take place under commercial conditions between independent businesses (so-called "arm's length principle").
To znači da bi pripisivanje trebalo biti u skladu s režimom komercijalnih uvjeta između neovisnih poduzeća (tzv.„načelo transakcije po tržišnim uvjetima”).
In particular, the Commission's state aid investigation concerned two consecutive tax rulings issued by Ireland, which endorsed a method to internally allocate profits within Apple Sales International and Apple Operations Europe,two Irish incorporated companies.
Treba napomenuti da je Komisijina istraga o državnim potporama obuhvatila dva uzastopna porezna rješenja koja je izdala Irska kojima je odobrena metoda internog pripisivanja dobiti unutar dvaju irskih poduzeća Apple Sales International i Apple Operations Europe.
It assessed whether this endorsed method to calculate the taxable profits of each company in Ireland gave Apple an undue advantage that is illegal under EU state aid rules.
Istragom se željelo procijeniti je li odobrenom metodom izračunavanja oporezive dobiti obaju poduzeća u Irskoj Appleu dana neopravdana prednost koja je nezakonita prema pravilima EU-a o državnim potporama.
The Commission's investigation has shown that the tax rulings issued by Ireland endorsed an artificial internal allocation of profits within Apple Sales International and Apple Operations Europe, which has no factual or economic justification.
Komisijina je istraga pokazala da je poreznim rješenjima koje je izdala Irska odobrena umjetna interna raspodjela dobiti unutar Apple Sales International i Apple Operations Europe, za koje ne postoji činjenično ili ekonomsko opravdanje.
As a result of the tax rulings, most sales profits of Apple Sales International were allocated to its "head office" when this "head office" had no operating capacity to handle and manage the distribution business, or any other substantive business for that matter.
Zbog tih poreznih rješenja većina dobiti koju je Apple Sales International ostvario prodajom bila je pripisivana njegovu „sjedištu” iako to „sjedište” nije imalo operativnih kapaciteta za vođenje i upravljanje poslovima distribucije, a ni bilo kojim drugim stvarnim poslom.
Only the Irish branch of Apple Sales International had the capacity to generate any income from trading, i.e. from the distribution of Apple products.
Samo je irska podružnica Apple Sales International bila sposobna ostvariti bilo kakvu dobit od trgovine, odnosno distribucije Appleovih proizvoda.
Therefore, the sales profits of Apple Sales International should have been recorded with the Irish branch and taxed there.
Stoga se dobit Apple Sales International od prodaje trebala evidentirati u irskoj podružnici i tamo je na nju trebao biti plaćen porez.
The "head office" did not have any employees or own premises.
„Sjedište” nije imalo nijednog zaposlenika niti vlastiti prostor.
The only activities that can be associated with the "head offices" are limited decisions taken by its directors (many of which were at the same time working full-time as executives for Apple Inc.) on the distribution of dividends, administrative arrangements and cash management.
Jedine aktivnosti koje se mogu povezati sa „sjedištima” ograničene su odluke njihovih direktora (od kojih su mnogi istodobno radili na rukovodećim položajima u Apple Inc. u punom radnom vremenu) o raspodjeli dividendi, administrativnim mjerama i upravljanju gotovinom.
These activities generated profits in terms of interest that, based on the Commission's assessment, are the only profits which can be attributed to the "head offices".
Tim je aktivnostima ostvarena dobit u obliku kamata i to je, na temelju Komisijine procjene, jedina dobit koja se može pripisati „sjedištima”.
Similarly, only the Irish branch of Apple Operations Europe had the capacity to generate any income from trading, i.e. from the production of certain lines of computers for the Apple group.
Isto je tako samo irska podružnica Apple Operations Europe bila sposobna ostvariti bilo kakvu dobit od trgovine, odnosno proizvodnje određenih linija računala za Apple grupu.
Therefore, sales profits of Apple Operation Europe should have been recorded with the Irish branch and taxed there.
Stoga se dobit Apple Operations Europe od prodaje trebala evidentirati u irskoj podružnici i tamo je na nju trebao biti plaćen porez.
On this basis, the Commission concluded that the tax rulings issued by Ireland endorsed an artificial allocation of Apple Sales International and Apple Operations Europe's sales profits to their "head offices", where they were not taxed.
Komisija je na temelju toga zaključila da se poreznim rješenjima koje je izdala Irska odobrila umjetna raspodjela dobiti Apple Sales International i Apple Operations Europe od prodaje njihovim „sjedištima”, gdje na nju nije plaćen porez.
As a result, the tax rulings enabled Apple to pay substantially less tax than other companies, which is illegal under EU state aid rules.
Stoga su porezna rješenja omogućila Appleu plaćanje bitno manjeg poreza od drugih poduzeća, što je protivno pravilima EU-a o državnim potporama.
This decision does not call into question Ireland's general tax system or its corporate tax rate.
Tom se odlukom ne dovodi u pitanje opći porezni sustav u Irskoj niti njezina stopa poreza na dobit.
Furthermore, Apple's tax structure in Europe as such, and whether profits could have been recorded in the countries where the sales effectively took place, are not issues covered by EU state aid rules.
Nadalje, pravilima EU-a o državnim potporama nisu pokrivena pitanja poput same Appleove porezne strukture u Europi i toga je li dobit mogla biti evidentirana u zemljama u kojima je prodaja doista ostvarena.
If profits were recorded in other countries this could, however, affect the amount of recovery by Ireland (see more details below).
Međutim, da je dobit evidentirana u drugim zemljama, to bi moglo utjecati na iznos povrata koji mora osigurati Irska (vidi više detalja u nastavku).
The infographic is available in high resolution here.
The infographic is available in high resolution here.
As a matter of principle, EU state aid rules require that incompatible state aid is recovered in order to remove the distortion of competition created by the aid.
Pravilima EU-a o državnim potporama u načelu se propisuje da se državna potpora koja nije dodijeljena u skladu s pravilima mora vratiti kako bi se ispravila narušenost tržišnog natjecanja prouzročena dodjelom te državne potpore.
The Commission has set out in its decision the methodology to calculate the value of the undue competitive advantage enjoyed by Apple.
U odluci Komisije navedena je metodologija za izračun vrijednosti neopravdane konkurentske prednosti pružene Appleu.
In particular, Ireland must allocate to each branch all profits from sales previously indirectly allocated to the "head office" of Apple Sales International and Apple Operations Europe, respectively, and apply the normal corporation tax in Ireland on these re-allocated profits.
Potrebno je napomenuti da Irska svakoj podružnici mora pripisati svu dobit koja je prije bila neizravno dodijeljena „sjedištima” Apple Sales International i Apple Operations Europe i primijeniti redovnu stopu poreza na dobit u Irskoj na tu preraspoređenu dobit.
The decision does not ask for the reallocation of any interest income of the two companies that can be associated with the activities of the "head office".
U odluci se ne traži preraspoređivanje prihoda dvaju poduzeća od kamata koji se mogu povezati s aktivnostima „sjedišta”.
The Commission can only order recovery of illegal state aid for a ten-year period preceding the Commission's first request for information in this matter, which dates back to 2013.
Komisija može naložiti povrat nezakonite državne potpore samo u desetogodišnjem razdoblju koje je prethodilo prvom zahtjevu Komisije za informacije u tom predmetu, koji je iznesen 2013.
Ireland must therefore recover from Apple the unpaid tax for the period since 2003, which amounts to up to €13 billion, plus interest.
Irska stoga od Applea mora vratiti neplaćeni porez za razdoblje od 2003., koji iznosi do 13 milijardi EUR, plus kamate.
Around €50 million in unpaid taxes relate to the undue allocation of profits to the "head office" of Apple Operations Europe.
Oko 50 milijuna EUR neplaćenog poreza odnosi se na neopravdanu raspodjelu dobiti „sjedištu” Apple Operations Europe.
The remainder results from the undue allocation of profits to the "head office" of Apple Sales International.
Ostatak proizlazi iz neopravdane dodjele dobiti „sjedištu” Apple Sales International.
The amount of unpaid taxes to be recovered by the Irish authorities would be reduced if other countries were to require Apple to pay more taxes on the profits recorded by Apple Sales International and Apple Operations Europe for this period.
Iznos neplaćenog poreza koji irska porezna tijela moraju naplatiti smanjio bi se kad bi druge zemlje od Applea zatražile da plati više poreza na dobit koju su u tom razdoblju evidentirali Apple Sales International i Apple Operations Europe.
This could be the case if they consider, in view of the information revealed through the Commission’s investigation, that Apple's commercial risks, sales and other activities should have been recorded in their jurisdictions.
To bi se moglo dogoditi ako, s obzirom na informacije koje je otkrila Komisijina istraga, one procijene da su Appleovi poslovni rizici, prodaja i druge aktivnosti trebali biti evidentirani u njihovim jurisdikcijama.
This is because the taxable profits of Apple Sales International in Ireland would be reduced if profits were recorded and taxed in other countries instead of being recorded in Ireland.
Razlog tomu je činjenica da bi se oporeziva dobit Apple Sales International u Irskoj smanjila da se dobit evidentirala i oporezivala u drugim zemljama umjesto da se evidentirala u Irskoj.
Finally, all Commission decisions are subject to scrutiny by EU courts.
Konačno, sve odluke Komisije podliježu sudskom nadzoru u EU-u.
If a Member State decides to appeal a Commission decision, it must still recover the illegal state aid but could, for example, place the recovered amount in an escrow account pending the outcome of the EU court procedures.
Država članica mora osigurati povrat nelegalne državne potpore čak i ako se odluči žaliti na odluku Komisije, ali može, na primjer, do završetka sudskog postupka u EU-u položiti vraćeni iznos na založni račun.
Since June 2013, the Commission has been investigating the tax ruling practices of Member States.
Komisija od lipnja 2013. provodi istragu o praksi izdavanja poreznih rješenja u državama članicama.
It extended this information inquiry to all Member States in December 2014.
U prosincu 2014. tu je istragu o informacijama proširila na sve države članice.
The Commission also has two ongoing in-depth investigations into concerns that tax rulings may give rise to state aid issues in Luxembourg, as regards Amazon and McDonald's.
U tijeku su i dvije dubinske Komisijine istrage zbog zabrinutosti da bi porezna rješenja za Amazon i McDonald'su Luksemburgu mogla otvoriti pitanje državnih potpora.
This Commission has pursued a far-reaching strategy towards fair taxation and greater transparency and we have recently seen major progress.
Komisija provodi dalekosežnu strategiju u cilju pravednog sustava naplate poreza i veće transparentnosti te smo nedavno primijetili veliki napredak.
Following our proposals on tax transparency of March 2015, Member States reached a political agreementalready in October 2015 on automatic exchange of information on tax rulings.
Nakon naših prijedloga o poreznoj transparentnosti iz ožujka 2015. države članice već su u listopadu 2015. postigle politički dogovor o automatskoj razmjeni informacija o poreznim rješenjima.
This legislation will help to bring about a much greater degree of transparency and deter from using tax rulings as an instrument for tax abuse.
Ti će propisi pomoći u postizanju mnogo većeg stupnja transparentnosti i biti sredstvo odvraćanja od zloporabe poreznih rješenja kao instrumenta za poreznu prijevaru.
In June 2015, we unveiled our Action Plan for fair and effective taxation: a series of initiatives which aims to make the corporate tax environment in the EU fairer and more efficient.
U lipnju 2015. predočili smo svoj Akcijski plan za pravednu i učinkovitu naplatu poreza: niz inicijativa kojima je cilj učiniti sustav naplate poreza na dobit u EU-u pravednijim i učinkovitijim.
Key actions included a framework to ensure effective taxation where profits are generated and a strategy to re-launch the Common Consolidated Corporate Tax Base for which a fresh proposal is expected later this year.
Ključne aktivnosti uključivale su izradu okvira za osiguranje učinkovite naplate poreza tamo gdje se dobit ostvaruje i strategiju za ponovno pokretanje zajedničke konsolidirane osnovice poreza na dobit, za što se tijekom godine očekuje novi prijedlog.
The Commission launched a further package of initiatives to combat corporate tax avoidance within the EU and throughout the world on 27 January of this year.
Komisija je 27. siječnja ove godine pokrenula novi paket inicijativa za borbu protiv izbjegavanja plaćanja poreza na dobit u EU-u i diljem svijeta.