natgillin/translations-raw huggingface dataset:
Consequently, the State aid granted to SMBV and the Starbucks group by the Netherlands by concluding the SMBV APA is incompatible with the internal market.
Posljedično, državna potpora koju je Nizozemska dodijelila SMBV-u i grupaciji Starbucks sklapanjem SMBV STC-a nespojiva je s unutarnjim tržištem.
According to Article 108(3) of the Treaty, Member States are obliged to inform the Commission of any plan to grant aid (notification obligation) and they may not put into effect any proposed aid measures until the Commission has taken a final position decision on the aid in question (standstill obligation).
U skladu s člankom 108. stavkom 3. Ugovora, države članice obvezne su pravodobno obavijestiti Komisiju o svim planovima za dodjelu potpora (obveza prijave) te ne smiju primijeniti predložene mjere potpore sve dok Komisija ne donese konačnu odluku o dotičnoj potpori (obveza mirovanja).
The Commission notes that the Netherlands did not notify the Commission of any plan to grant the contested aid measure, nor did it respect the standstill obligation laid down in Article 108(3) of the Treaty.
Komisija napominje da Nizozemska nije obavijestila Komisiju ni o kakvom planu za dodjelu osporavane mjere potpore, niti da je poštovala obvezu mirovanja utvrđenu člankom 108. stavkom 3. Ugovora.
Therefore, in accordance with Article 1(f) of Regulation (EU) 2015/1589 [242], the SMBV APA constitutes unlawful aid, put into effect in contravention of Article 108(3) of the Treaty.
Stoga, u skladu s člankom 1. točkom (f) Uredbe (EU) 2015/1589 [242], SMBV STC predstavlja nezakonitu potporu čija je primjena u suprotnosti s člankom 108. stavkom 3. Ugovora.
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
Člankom 16. stavkom 1. Uredbe (EU) 2015/1589 utvrđuje se obveza Komisije da naloži povrat nezakonite i nespojive potpore.
That provision also provides that the Member State concerned shall take all necessary measures to recover unlawful aid that is found to be incompatible.
Tom odredbom također se navodi da su predmetne države članice obvezne poduzeti sve potrebne mjere za povrat nezakonite potpore za koju se utvrdi da je nespojiva.
Article 16(2) of Regulation (EU) 2015/1589 establishes that the aid is to be recovered, including interest from the date on which the unlawful aid was at the disposal of the beneficiary until the date of its effective recovery.
Člankom 16. stavkom 2. Uredbe (EU) 2015/1589 utvrđuje se da ta potpora mora biti vraćena zajedno s kamatama od dana kada je ta nezakonita potpora stavljena na raspolaganje korisniku do dana njezinog stvarnog povrata.
Commission Regulation (EC) No 794/2004 [243] elaborates the methods to be used for the calculation of recovery interest.
Uredbom Komisije (EZ) br. 794/2004 [243] razrađuju se metode koje se trebaju primjenjivati za izračun kamata na iznos povrata.
Finally, Article 16(3) of Regulation (EU) 2015/1589 states, that ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow for the immediate an effective execution of the Commission decision’.
Naposljetku, u članku 16. stavku 3. Uredbe (EU) 2015/1589 navedeno je da „povrat treba biti izvršen bez odlaganja i u skladu s postupcima propisanim u nacionalnom zakonodavstvu predmetne države članice, uz uvjet da omogućavaju žurnu i učinkovitu provedbu odluke Komisije”.
Article 16(1) of Regulation (EU) 2015/1589 provides that the Commission shall not require recovery of the aid if this would be contrary to a general principle of law.
Prema članku 16. stavku 1. Uredbe (EU) 2015/1589 Komisija ne smije zahtijevati povrat sredstava potpore ako bi to bilo u suprotnosti s općim načelima prava Unije.
NOB is the only interested party that raises the issue of legitimate expectations.
NOB je jedina zainteresirana strana koja postavlja pitanje legitimnih očekivanja.
From the outset, it should be noted that the principle of legitimate expectations can only be invoked by those liable to repay the aid [244], namely Starbucks, and that Starbucks did not submit any argument to that effect.
Na početku bi trebalo napomenuti da se na načelo legitimnih očekivanja mogu pozvati samo strane koje su obvezne izvršiti povrat potpore [244], dakle društvo Starbucks, te da društvo Starbucks u ovu svrhu nije podnijelo nikakve argumente.
In any event, for a claim of legitimate expectations to succeed, the expectation must arise from prior Commission action in the form of precise assurances [245].
U svakom slučaju, da bi pozivanje na legitimna očekivanja uspjelo, očekivanja moraju prethoditi mjeri Komisije u obliku preciznih jamstava [245].
This means that the legitimate expectation must arise from a previous behaviour of the Commission that, for instance, had already approved the same or a similar aid scheme.
To znači da legitimna očekivanja moraju proizaći iz prethodnog djelovanja Komisije koja je, primjerice, već odobrila isti ili sličan program potpore.
NOB did not refer to any such acts of the Commission.
NOB se nije referirao ni na jedan takav akt Komisije.
The argument of legitimate expectations by NOB is therefore without merit for the purposes of recovery of the aid unlawfully granted by the Netherlands to Starbucks by way of the contested tax ruling in favour of SMBV.
Argument legitimnih očekivanja NOB-a stoga nije relevantan za svrhe povrata sredstava potpore koju je Nizozemska nezakonito dodijelila društvu Starbucks na temelju osporavanog poreznog mišljenja u korist SMBV-a.
Methodology for recovery
Metodologija povrata
In accordance with the Treaty and the Court of Justice's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market.
U skladu s Ugovorom i utvrđenom sudskom praksom Suda EU-a, Komisija je nadležna odlučiti da predmetna država članica mora ukinuti ili izmijeniti potporu kada utvrdi da je potpora nespojiva s unutarnjim tržištem.
The Court has also consistently held that 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 situation.
Sud EU-a je također dosljedno smatrao da je obnova prethodnog stanja svrha obveze države da ukine potporu koju Komisija smatra nespojivom s unutarnjim tržištem.
In that context, the Court 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 had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
U tom kontekstu Sud EU-a naveo je da će taj cilj biti ostvaren kad primatelj vrati iznose koji su mu dodijeljeni u obliku nezakonite potpore, čime će izgubiti prednost nad konkurentima koju je uživao na tržištu te će se uspostaviti situacija koja je postojala prije dodjele potpore.
No provision of Union law requires the Commission, when ordering the recovery of aid declared incompatible with the internal market, to quantify the exact amount of the aid to be recovered.
Komisija nije obvezna ni prema kojim odredbama prava Unije prilikom nalaganja povrata potpore koja je proglašena nespojivom s unutarnjim tržištem kvantificirati točan iznos potpore koju je potrebno vratiti.
Rather, it is sufficient for the Commission's decision to include information enabling the addressee of the decision to work out that amount itself without overmuch difficulty [246].
Dovoljno je da odluka Komisije sadržava informacije koje omogućuju primatelju odluke da sam izračuna taj iznos bez previše poteškoća [246].
In relation to unlawful State aid in the form of tax measures, the Notice on business taxation provides in point 35 thereof that 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.
U vezi s nezakonitom državnom potporom u obliku poreznih mjera, u točki 35. Obavijesti o oporezivanju poslovanja navodi se da bi se iznos koji je potrebno vratiti trebao izračunati na temelju usporedbe poreza koji je stvarno plaćen i iznosa koji bi bio plaćen da se primijenilo opće primjenjivo pravilo.
As concluded in recitals 339 to 341, the Commission considers that a comparison to comparable uncontrolled transactions using the CUP method, in particular the roasting IP licensing arrangements in several roasting and manufacturing and distribution agreements Starbucks concluded with third parties, demonstrates that the arm's-length value of the royalty paid by SMBV to Alki LP for the roasting IP should be zero.
Kako je zaključeno u uvodnim izjavama 339. do 341., Komisija smatra da usporedba s usporedivim nenadziranim transakcijama u kojima se koristi metoda CUP, pogotovo s dogovorima o licenciranju IV-a koji su sadržani u nekoliko ugovora o prženju, proizvodnji i distribuciji koje je društvo Starbucks sklopilo s trećim stranama, dokazuje da bi vrijednost po tržišnim uvjetima tantijema koje SMBV plaća društvu Alki LP za IV u vezi s prženjem trebala biti nula.
In other words, no royalty should be due for that IP in that specific relationship, since SMBV does not seem to derive any benefit from the use of the roasting IP licensed from Alki LP.
Drugim riječima, u tom odnosu ne bi se trebale isplaćivati tantijeme za taj IV s obzirom na to da SMBV ne ostvaruje nikakvu korist od korištenja IV-a u vezi s prženjem licenciranog od društva Alki LP.
Given that conclusion, the Netherlands should take SMBV's accounting profits, with no deduction of the royalty payment from SMBV to Alki LP from those profits for the licensing of the roasting IP, as the starting point from which SMBV's tax liability in the Netherlands is determined to properly ensure that the aid granted by the SMBV APA is eliminated through recovery.
S obzirom na taj zaključak, Nizozemska bi trebala uzeti računovodstvenu dobit SMBV-a, bez odbitka tantijema koje je SMBV isplatio društvu Alki LP od te dobiti za licenciranje IV-a u vezi s prženjem, kao polazište za određivanje porezne obveze SMBV-a u Nizozemskoj kako bi se propisno osiguralo da je potpora dodijeljena SMBV STC-om poništena kroz povrat.
In addition, given the Commission's conclusion in recital 358 that an average mark-up of up to [around 6 %] of the costs of green coffee beans sold by SCTC to SMBV for the period from fiscal years 2011 onwards and the prices of green coffee beans sold to SMBV corresponding to a gross margin of [around 9 %] for SCTC constitutes a reliable approximation of an arm's-length price, SMBV's accounting profits for 2011 fiscal years and onwards should be increased by the difference in the gross margin on green coffee beans effectively applied during that period and a gross margin on COGS of SCTC of [around 9 %].
Osim toga, s obzirom na zaključak Komisije iz uvodne izjave 358. da prosječni dodatak koji iznosi do [oko 6 %] troškova zrna zelene kave koju je SCTC prodao SMBV-u u razdoblju od fiskalne godine 2011. pa nadalje i cijene zrna zelene kave prodane SMBV-u koje odgovaraju bruto marži od [oko 9 %] za SCTC predstavljaju pouzdanu procjenu cijene po tržišnim uvjetima, računovodstvena dobit SMBV-a za razdoblje od fiskalne godine 2011. pa nadalje trebala bi se povećati za razliku bruto marže na zrna zelene kave koja se primjenjivala tijekom tog razdoblja i bruto marže na COGS SCTC-a od [oko 9 %].
It is the difference between the corresponding amount of accounting profits arrived at following the two steps detailed in recitals 446 and 447 fully taxed under the rules of the general Dutch corporate income tax system and the corporate income taxes effectively paid by SMBV to the Netherlands since 1 October 2007 that constitutes the amount of aid that must be recovered from SMBV and the Starbucks group to eliminate the advantage SMBV and the Starbucks group received from the Netherlands as a result of the SMBV APA.
Razlika između odgovarajućeg iznosa računovodstvene dobiti koja je izračunata slijedeći dva koraka detaljno opisana u uvodnim izjavama 446. i 447. te na koju je u potpunosti izračunan porez prema pravilima općeg nizozemskog sustava poreza na dobiti i poreza na dobit koji je SMBV plaćao Nizozemskoj od 1. listopada 2007. predstavlja iznos potpore koji SMBV i grupacija Starbucks trebaju vratiti kako bi se poništila prednost koju je Nizozemska dala SMBV-u i grupaciji Starbucks potpisivanjem SMBV STC-a.
Entity from which the aid is to be recovered
Subjekt koji treba vratiti potporu
In light of the observations in recitals 417 to 421, the Commission considers that the Netherlands should, in the first place, recover the unlawful and incompatible aid granted by the SMBV APA from SMBV.
S obzirom na opažanja u uvodnim izjavama 417. do 421., Komisija smatra da bi Nizozemska u prvom redu trebala osigurati povrat nezakonite i nespojive potpore koju je dodijelila SMBV STC-om od SMBV-a.
Should SMBV not be in a position to repay the full amount of the aid received as a result of the SMBV APA, the Netherlands should recover the remaining amount of that aid from Starbucks Corporation, since it is the entity which controls the Starbucks group, so as to ensure that the advantage granted is eliminated and the previously existing situation on the market is restored through recovery.
Ako SMBV ne bi bio u poziciji da vrati ukupan iznos potpore primljene na temelju SMBV STC-a, Nizozemska bi trebala osigurati povrat preostalog iznosa navedene potpore od korporacije Starbucks Corporation, s obzirom da je to subjekt koji kontrolira grupaciju Starbucks, kako bi se osiguralo da je dana prednost poništena te da je povratom ponovno uspostavljena prethodna situacija na tržištu.
In conclusion, the Commission finds that the Netherlands has unlawfully granted State aid to SMBV and the Starbucks group by concluding the SMBV APA, in breach of Article 108(3) of the Treaty, which the Netherlands is required to recovery by virtue of Article 16 of Regulation (EU) 2015/1589 from SMBV and, if the latter fails to repay the full amount of the aid, from Starbucks Corporation for the amount of aid outstanding,
Zaključno, Komisija je ustanovila da je Nizozemska nezakonito dodijelila državnu potporu SMBV-u i grupaciji Starbucks sklapanjem SMBV STC-a u suprotnosti s člankom 108. stavkom 3. Ugovora, za koju je Nizozemska dužna osigurati povrat od SMBV-a na temelju članka 16. Uredbe (EU) 2015/1589 te, ako potonji ne uspije vratiti čitav iznos potpore, od korporacije Starbucks Corporation u iznosu preostale potpore,
The advanced pricing arrangement entered into by the Netherlands on 28 April 2008 with Starbucks Manufacturing EMEA B.V., which enables the latter to determine its corporate income tax liability in the Netherlands on a yearly basis for a period of 10 years, constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by the Netherlands in breach of Article 108(3) of the Treaty.
Sporazum o transfernoj cijeni koji je Nizozemska sklopila 28. travnja 2008. s društvom Starbucks Manufacturing EMEA B.V. te kojim je potonjem omogućeno da odredi obvezu plaćanja poreza na dobit u Nizozemskoj na godišnjoj osnovi za razdoblje od deset godina predstavljaju potporu u smislu članka 107. stavka 1. Ugovora o funkcioniranju Europske unije koja nije spojiva s unutarnjim tržištem te koju je Nizozemska nezakonito dodijelila, čime je prekršila članak 108. stavak 3. Ugovora.
The Netherlands shall recover the incompatible and unlawful aid referred to in Article 1 from Starbucks Manufacturing EMEA B.V.
Nizozemska je dužna osigurati povrat nespojive i nezakonite potpore iz članka 1. od društva Starbucks Manufacturing EMEA B.V.
Any sums that remain unrecoverable from Starbucks Manufacturing EMEA B.V., following the recovery described in the preceding paragraph, shall be recovered from Starbucks Corporation.
Iznos koji društvo Starbucks Manufacturing EMEA B.V. ne bude moglo vratiti u skladu s povratom opisanim u prethodnom stavku vratit će korporacija Starbucks Corporation.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Iznosi koje je potrebno vratiti uključuju kamate od datuma njihova stavljanja na raspolaganje korisniku do dana njihova stvarnog povrata.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Kamate se obračunavaju na temelju složenog kamatnog računa u skladu s poglavljem V. Uredbe (EZ) br. 794/2004.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Povrat dodijeljenih sredstava potpore iz članka 1. ima trenutačni učinak.
The Netherlands shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Nizozemska je dužna osigurati da se ova Odluka provede u roku od četiri mjeseca od datuma objave ove Odluke.
Within two months following notification of this decision, the Netherlands shall submit information regarding the methodology used to calculate the exact amount of aid.
Nizozemska je dužna u roku od dva mjeseca od objave ove odluke dostaviti informacije o metodologiji upotrijebljenoj za izračun točnog iznosa potpore.
The Netherlands shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
Nizozemska je dužna izvješćivati Komisiju o napretku nacionalnih mjera poduzetih radi provedbe ove Odluke do potpunog povrata potpore iz članka 1.
This Decision is addressed to The Netherlands.
Ova je Odluka upućena Nizozemskoj.
OJ C 460, 19.12.2014, p. 11.
SL C 460, 19.12.2014., str. 11.
Throughout the decision, the terms ‘tax ruling’ and ‘APA’ are used synonymously.
U čitavom tekstu Odluke pojmovi „porezno mišljenje” i „STC” koriste se kao sinonimi.
Parts of this text have been hidden so as not to divulge confidential information; those parts are enclosed in square brackets.
Dijelovi teksta su skriveni u svrhu zaštite povjerljivih informacija; ti su dijelovi u uglatim zagradama.
Profit margins and mark-ups of SCTC concerning the green coffee beans are rounded to the closest multiple of 3 %.
Profitne marže i dodaci SCTC-a u vezi sa zrnima zelene kave zaokružene su na najbliži višekratnik od 3 %.
A previous tax ruling concluded between the Dutch tax administration and Starbucks Coffee BV and SMBV in 2001 was also submitted as part of the supporting documents.
Prethodno porezno mišljenje nizozemske porezne uprave za društvo Starbucks Coffee BV i SMBV iz 2001. također je dostavljena kao dio popratne dokumentacije.
That letter was sent to the Netherlands in the English language on 7 March 2014, followed by a version in Dutch of this same letter sent on 14 March 2014.
Dopis na engleskom jeziku poslan je u Nizozemsku 7. ožujka 2014., a nizozemska verzija istog dopisa poslana je 14. ožujka 2014.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
Sva upućivanja na Uredbu (EZ) br. 659/1999 mogu se smatrati upućivanjima na Uredbu (EU) 2015/1589 te bi se trebala čitati u skladu s korelacijskom tablicom u Prilogu II.
Starbucks US refers to all companies that are members of the Starbucks group that are resident in the United States of America.
Naziv Starbucks US odnosi se na sva društva članove grupacije Starbucks koja su rezidenti Sjedinjenih Američkih Država.
This description is based on Starbucks' 2014 Annual Report, p. 2.
Ovaj opis temelji se na Godišnjem izvješću društva Starbucks za 2014. godinu, str. 2.
See recital 20 of the Opening Decision for more detailed information on the Starbucks Group.
Vidjeti uvodnu izjavu 20. Odluke o pokretanju postupka za detaljnije informacije o grupaciji Starbucks.
The SMBV APA states that after the sixth accounting year, i.e. end 2013, a half-term check will be made to see whether all the facts and circumstances have remained the same.
Prema SMBV STC-u nakon šeste računovodstvene godine, to jest na kraju 2013. provest će se provjera na pola razdoblja valjanosti kako bi se utvrdilo jesu li sve činjenice i okolnosti ostale nepromijenjene.
From the original Dutch: ‘[SMBV] wordt geacht een arm's length vergoeding te ontvangen voor haar activiteiten zoals beschreven [in het transfer pricing report] indien de operationele marge [9-12] % van de relevante kostgrondslag bedraagt.’
Na originalnom nizozemskom: „[SMBV] wordt geacht een arm's length vergoeding te ontvangen voor haar activiteiten zoals beschreven [in het transfer pricing report] indien de operationele marge [9 – 12] % van de relevante kostgrondslag bedraagt.”
From the original Dutch: ‘De jaarlijks door SMBV aan Alki LP te betalen royalty wordt aan het einde van het jaar vastgesteld op het verschil tussen de gerealiseerde operationele winst met betrekking tot de productie en distributie functie als genoemd [in het transfer pricing report], vóór royalty uitgaven (“gerealiseerde operationele winst voor royalty uitgaven”) en de hierboven omschreven beloning van [9-12] % cost-plus. Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting . ’ For an explanation of why the royalty payment is not subject to tax in the Netherlands or in the UK, see recital 28 of the Opening Decision.
Na originalnom nizozemskom: „De jaarlijks door SMBV aan Alki LP te betalen royalty wordt aan het einde van het jaar vastgesteld op het verschil tussen de gerealiseerde operationele winst met betrekking tot de productie en distributie functie als genoemd [in het transfer pricing report], vóór royalty uitgaven ('gerealiseerde operationele winst voor royalty uitgaven') en de hierboven omschreven beloning van [9 – 12] % cost-plus. Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting.” Pojašnjenje zašto isplata tantijema nije oporeziva u Nizozemskoj ni u UK navodi se u uvodnoj izjavi 28. Odluke o pokretanju postupka.
Recitals 27 and 28 of the Opening Decision provide a full description of the legal structure of Starbucks as presented in the transfer pricing report.
U uvodnim izjavama 27. i 28. Odluke o pokretanju postupka navodi se puni opis pravne strukture društva Starbucks kako je naveden u izvješću o transfernoj cijeni.
These trademarks, technology and know-how include mainly the Starbucks Shop format and the Starbucks corporate identity.
Spomenuti žigovi, tehnologije te znanje i iskustvo uglavnom obuhvaćaju format Trgovina društva Starbucks i korporativni identitet društva Starbucks.
See recital 71 for a description of the CUP method.
Opis metode CUP nalazi se u uvodnoj izjavi 71.
In this case, the intra-group royalty payments concern the payments made by the EMEA Starbucks-owned Developers to Starbucks Coffee BV.
U ovom slučaju isplata unutargrupnih tantijema odnosi se na isplate Investitora u vlasništvu društva Starbucks u regiji EMEA društvu Starbucks Coffee BV.
Section II.G of the transfer pricing report.
Odjeljak II.G izvješća o transfernoj cijeni.
Section II.E of the transfer pricing report.
Odjeljak II.E izvješća o transfernoj cijeni.
Section III.B of the transfer pricing report.
Odjeljak III.B izvješća o transfernoj cijeni.
SCTC buys those beans for the benefit of the entire Starbucks group worldwide and its independent licensees.
SCTC kupuje ta zrna za čitavu grupaciju Starbucks diljem svijeta i njene nezavisne korisnike licencije.
See footnote 19.
Vidjeti bilješku 19.
In 2011, SMBV employed approximately [70-80] people.
SMBV je 2011. zapošljavao oko [70–80] ljudi.
According to the observations of Starbucks to the Opening Decision [40-50] persons were active in coffee roasting and [30-40] persons in logistic and administrative services.
Prema opažanjima društva Starbucks o Odluci o pokretanju postupka, [40–50] osoba bilo je aktivno u prženju kave, a [30–40] osoba u logističkim i administrativnim uslugama.