natgillin/translations-raw huggingface dataset:
The wording and purpose of Section 25 TCA 97 thus reveal that that provision can only be applied in connection with a method to allocate profit.
Nakon što je utvrđeno da redovna pravila oporezivanja dobiti trgovačkih društava u Irskoj, uključujući, ali ne ograničavajući se na odjeljak 25. zakona TCA iz 1997., čine referentni sustav na temelju kojeg bi trebalo ocijeniti sporna porezna rješenja nužno je utvrditi odstupa li se tim rješenjima od tog referentnog sustava, čime se dovodi do neravnopravnog tretmana društava koja su u sličnom činjeničnom i pravnom položaju.
Ireland itself acknowledges that Section 25 TCA 97 does not provide guidance on how to determine the chargeable profit of an Irish branch, but requires the use of a profit allocation method [167], as does Apple [168].
Kako je objašnjeno u uvodnoj izjavi (224), ocjena Komisije o tome odstupaju li sporna porezna rješenja od tog referentnog sustava podudarat će se s njezinim utvrđenjem ekonomske prednosti dodijeljene ASI-ju i AOE-u kao rezultat tih rješenja.
This is also confirmed by the contested tax rulings themselves, the purpose of which is to establish a profit allocation method so that the chargeable profits of ASI's and AOE's respective Irish branches can be determined for the purposes of Section 25 TCA 97 and subsequently taxed under the ordinary rules of taxation of corporate profit in Ireland.
Primjenjivost načela poslovanja po tržišnim uvjetima u primjeni odjeljaka 21.1. i 25. zakona TCA iz 1997.
Article 107(1) of the Treaty requires the profit allocation method to be based on the arm's length principle
Odjeljkom 25. zakona TCA iz 1997. zahtijeva se upotreba metode raspodjele dobiti
According to settled case-law, any fiscal measure a Member State adopts, including a tax ruling endorsing a profit allocation method for determining a branch's taxable base, must comply with the State aid rules, which bind the Member States and enjoy primacy over their national legislation [169].
U skladu s odjeljkom 21.1. zakona TCA iz 1997. porez na dobit trgovačkih društava u Irskoj plaća se na dobit koju trgovačka društva ostvare.
The Court of Justice has already held that a reduction in the taxable base that results from a tax measure that enables a taxpayer to employ transfer prices in intra-group transactions that do not resemble prices which would be charged in conditions of free competition between independent undertakings negotiating under comparable circumstances at arm's length confers a selective advantage on that taxpayer for the purposes of Article 107(1) of the Treaty [170].
U odjeljku 25. zakona TCA iz 1997. predviđeno je da je društvo koje nije rezidentno u Irskoj, a koje obavlja poslovnu djelatnost preko podružnice ili agencije u Irskoj obvezno plaćati „porez na dobit trgovačkih društava na svu svoju oporezivu dobit iz svih izvora”.
This is because that taxpayer's tax liability, determined under the ordinary rules of taxation of corporate profit, is reduced as compared to independent undertakings whose taxable profit reflects prices determined on the market negotiated at arm's length.
Stoga je, kako bi se odredila porezna obveza nerezidentnog društva u Irskoj u skladu s odjeljkom 21.1. zakona TCA iz 1997. nužno najprije odrediti njegovu oporezivu dobit u smislu članka 25. zakona TCA iz 1997.
In its judgment on the Belgian tax regime for coordination centres [171], the Court of Justice assessed a challenge to a Commission decision which concluded, inter alia, that the method for determining taxable income under that regime conferred a selective advantage on those centres [172].
U tu je svrhu u odjeljku 25. zakona TCA iz 1997. određeno da je oporeziva dobit jednaka „bilo kojem dohotku od poslovne djelatnosti ostvarenom izravno ili neizravno preko podružnice ili agencije ili od nje, ali na način da ovaj stavak ne uključuje raspodjele primljene od društava rezidentnih u Državi”.
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.
Upućivanje na dohodak od poslovne djelatnosti podrazumijeva da dohodak koji nije ostvaren od poslovne djelatnosti, odnosno pasivni dohodak, kao što su kamatni prihodi i dividende, nije obuhvaćen njegovim područjem primjene.
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.’
Međutim, odjeljak 25. zakona TCA iz 1997. primjenjuje se u situacijama gdje se, u načelu, ne može utvrditi odvojeno vlasništvo nad imovinom na temelju ugovora između različitih dijelova istog nerezidentnog društva i gdje se rizici i funkcije ne mogu ugovorno odrediti kako bi se usmjerilo na oporezivu dobit irske podružnice u odnosu na druge dijelove tog društva.
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’ [173].
Ni u odjeljku 25. zakona TCA iz 1997. ne upućuje se na način kojim se razlikuje dohodak od poslovne djelatnosti zabilježen u financijskim izvještajima irske podružnice (izravno ili neizravno) od dohotka ostvarenog u drugim dijelovima društva izvan Irske, a ne izravno ili neizravno u irskoj podružnici.
The Court has thus accepted that a tax measure which results in an integrated 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 a selective advantage on that company, in so far as it results in a reduction of its taxable base and thus its tax liability as determined under the ordinary rules of taxation of corporate profit.
Stoga iz teksta i svrhe odjeljka 25. zakona TCA iz 1997. proizlazi da se ta odredba može primijeniti samo u vezi s metodom raspodjele dobiti.
As already explained, the principle that transactions between integrated group companies should be remunerated as if they were agreed to by non-integrated standalone companies negotiating under comparable circumstances at arm's length is referred to as the ‘arm's length principle’.
Irska je sama priznala da se u odjeljku 25. zakona TCA iz 1997. ne pružaju smjernice za određivanje oporezive dobiti irske podružnice, već se zahtijeva upotreba metode raspodjele dobiti [167], što je priznalo i društvo Apple [168].
In its judgment on the Belgian tax regime for coordination centres, the Court of Justice endorsed the arm's length principle as the benchmark for establishing whether an integrated group company receives a selective 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.
To potvrđuju i sama sporna porezna rješenja, čija je svrha utvrditi metodu raspodjele dobiti kako bi se oporeziva dobit irskih podružnica ASI-ja i AOE-a mogla odrediti za potrebe odjeljka 25. zakona TCA iz 1997. i potom oporezivati u skladu s redovnim pravilima o oporezivanju dobiti trgovačkih društava u Irskoj.
The purpose of the arm's length principle is to ensure that transactions between integrated group companies are treated for tax purposes by reference to the amount of profit that would have arisen if the same transactions had been carried out by non-integrated standalone companies.
Člankom 107. stavkom 1.
Otherwise, integrated group companies would benefit from a favourable treatment under the ordinary rules of taxation of corporate profit when it comes to the determination of their taxable base which is not available to non-integrated standalone companies, leading to unequal treatment between companies that are factually and legally in a similar situation in light of the objective of those rules, which is to tax the profits of all companies falling under its scope of taxation, since both companies' taxable profit is taxed at the same corporate income tax rate.
Ugovora zahtijeva se da se metoda raspodjele dobiti temelji na načelu poslovanja po tržišnim uvjetima
The same principle applies to the internal dealings of different parts of the same integrated company, such as a branch that transacts with other parts of the company to which it belongs.
U skladu s ustaljenom sudskom praksom sve fiskalne mjere koje donese država članica, uključujući porezno rješenje kojim se odobrava metoda raspodjele dobiti za određivanje porezne osnovice neke podružnice, moraju biti u skladu s pravilima o državnim potporama koje su obvezujuće za države članice i imaju prednost pred njihovim nacionalnim zakonodavstvom [169].
As explained in recitals 228 to 242, all companies subject to corporation tax in Ireland, whether resident or non-resident, non-integrated or integrated, should be considered to be in a similar factual and legal situation in light of the intrinsic objective of the ordinary rules of taxation of corporate profit in Ireland, which is to tax the profit of all companies subject to tax in Ireland.
Sud je već izrazio mišljenje da se umanjenjem porezne osnovice koje proizlazi iz porezne mjere kojom se poreznom obvezniku omogućuje upotreba transfernih cijena u transakcijama unutar grupe u kojima se ne odražavaju cijene koje bi se naplatile u uvjetima slobodnog tržišnog natjecanja između neovisnih poduzetnika koji pregovaraju u sličnim uvjetima po tržišnim uvjetima tom poreznom obvezniku dodjeljuje selektivna prednost u smislu članka 107. stavka 1.
As explained in recital 230, a non-integrated company's taxable profit is determined by prices dictated by the market for the inputs acquired and the products and services sold by that company, as reflected in its accounts, and it is that profit which forms the starting point for determining its taxable base upon which corporation tax in Ireland is levied on the basis of Sections 21(1) and 26 TCA 97.
Ugovora [170].
Consequently, to ensure that a profit allocation method endorsed by a tax ruling does not selectively advantage a non-resident company operating through a branch in Ireland, that method must ensure that that branch's taxable profit, on which corporation tax is levied on the basis of Sections 21(1) and 25 TCA 97, is determined in a manner that reliably approximates a market-based outcome in line with the arm's length principle.
To je zato što je porezna obveza tog poreznog obveznika, određena na temelju redovnih pravila o oporezivanju dobiti trgovačkih društava, umanjena u odnosu na neovisne poduzetnike u čijoj se oporezivoj dobiti odražavaju cijene koje su na tržištu dogovorene u skladu s tržišnim uvjetima.
A tax ruling that allows a non-resident company to allocate profit to its branch in such a manner that that branch is left with a taxable profit that does not reliably approximate prices determined on the market negotiated at arm's length will confer a selective advantage on that company under the ordinary rules of taxation of corporate profit in Ireland, which is not available to non-integrated companies, in so far as it allows that company to reduce its taxable base and thus its Irish corporation tax liability.
U svojoj presudi o poreznom sustavu koji Belgija primjenjuje na koordinacijske centre [171] Sud je ispitao tužbu protiv odluke Komisije u kojoj se zaključilo, među ostalim, da se metodom utvrđivanja oporezivog dohotka predviđenom tim sustavom dodijelila selektivna prednost tim centrima [172].
The Commission therefore considers that, for the purposes of establishing whether a selective advantage has been granted by Irish Revenue to ASI and AOE by way of the contested tax rulings, it is necessary to apply the principle that transactions within an integrated company should be conducted as if they were carried out between non-integrated companies on the market [174].
U skladu s tim sustavom, oporeziva dobit utvrđena je na paušalni iznos koji odgovara postotku ukupnog iznosa rashoda i troškova poslovanja iz kojih su isključeni troškovi osoblja i financijski rashodi.
Only where the prices charged for intra-company transactions, which are used to determine the taxable base of the constituent parts of that company, reliably approximate prices negotiated at arm's length on the market, can the presence of a selective advantage pursuant to Article 107(1) of the Treaty be excluded.
Prema mišljenju Suda, „da bi se odlučilo dodjeljuje li se metodom ocjene oporezivog dohotka kao što je ona utvrđena u sustavu za koordinacijske centre prednost potonjima, potrebno je, […], navedeni sustav usporediti s redovnim poreznim sustavom koji se temelji na razlici između dohotka i rashoda poduzetnika koji svoje djelatnosti obavlja u uvjetima slobodnog tržišnog natjecanja”.
This is because it is only in that scenario that non-resident companies will be treated on an equal footing with non-integrated companies, when it comes to the determination of their taxable base and thus their corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland.
Sud je zatim naveo da je „učinak isključivanja [troškova osoblja i financijskih troškova] iz troškova koji služe za utvrđivanje oporezivog dohotka centara taj da transferne cijene ne odražavaju cijene koje bi se naplatile u uvjetima slobodnog tržišnog natjecanja”, čime se, prema mišljenju Suda, „[dodjeljuje] prednost koordinacijskim centrima” [173].
Contrary to the claims made by Ireland [175] and Apple [176], the Commission does not directly apply Article 7(2) and/or Article 9 of the OECD Model Tax Convention or the guidance provided by the OECD on profit allocation or transfer pricing, as described in Section 2.4, in its State aid assessment of tax rulings on profit allocation and transfer pricing.
Sud je stoga potvrdio da se poreznom mjerom na temelju koje integrirano društvo grupe naplaćuje transferne cijene koje ne odražavaju cijene koje bi se naplaćivale u uvjetima slobodnog tržišnog natjecanja, odnosno cijene koje dogovaraju neovisni poduzetnici u usporedivim okolnostima po tržišnim uvjetima, dodjeljuje selektivna prednost tom društvu jer se njome dovodi do smanjenja porezne osnovice, a time i njegove porezne osnovice kako je određena u skladu s redovnim pravilima o oporezivanju poreza na dobit trgovačkih društava.
As explained in recital 79, the OECD framework consists of non-binding guidance on profit allocation and transfer pricing methods that do not deal directly with matters of State aid [177].
Kako je već objašnjeno, načelo da bi za transakcije između integriranih društava grupe trebalo plaćati istu naknadu kao da su ih dogovorila neintegrirana samostalna društva koja pregovaraju u usporedivim okolnostima po tržišnim uvjetima naziva se „načelo poslovanja po tržišnim uvjetima”.
Rather, when examining a tax ruling under the State aid rules, the Commission applies Article 107(1) of the Treaty and the arm's length principle, as interpreted by the Court of Justice as described in recital 250.
U svojoj presudi o belgijskom poreznom sustavu za koordinacijske centre Sud je odobrio načelo poslovanja po tržišnim uvjetima kao mjerilo za utvrđivanje je li integriranom društvu grupe dodijeljena selektivna prednost u smislu članka 107. stavka 1.
However, while the OECD framework is non-binding, the Commission considers that framework to provide useful guidance to tax administrations and multinational enterprises on how to ensure that transfer pricing and profit allocation arrangements produce outcomes in line with market conditions.
Ugovora kao rezultat porezne mjere kojom se određuju njegove transferne cijene, a time i njegova porezna osnovica.
Therefore, to the extent a profit allocation method departs from the guidance provided by that framework, this provides an additional indication that that method does not result in a reliable approximation of a market-based outcome in line with the arm's length principle.
Svrha je načela poslovanja po tržišnim uvjetima osigurati da se transakcije između integriranih društava grupe za potrebe oporezivanja tretiraju s obzirom na iznos dobiti koja bi se ostvarila da su iste transakcije provela neintegrirana samostalna društva.
Conversely, a tax ruling endorsing a profit allocation method that fully complies with the guidance provided by the OECD framework in letter and spirit, including the guidance on the choice of the most appropriate transfer pricing method, is unlikely to confer a selective advantage upon its recipient.
U suprotnom bi integrirana društva grupe imala koristi od povoljnijeg tretmana na temelju redovnih pravila o oporezivanju dobiti trgovačkih društava s obzirom na određivanje njihove porezne osnovice koji nije dostupan neintegriranim samostalnim društvima, čime bi se dovelo do neravnopravnog tretmana društava koja su u sličnom činjeničnom i pravnom položaju s obzirom na cilj tih pravila, odnosno oporezivanje dobiti svih društava koja pripadaju području primjene poreza jer se oporeziva dobit obaju društava oporezuje po istoj stopi poreza na dobit trgovačkih društava.
Contrary to Ireland's submission [178], the Commission applies the arm's length principle in this context not as a basis for ‘imposing’ taxes that would otherwise not be due under the reference system, but as a benchmark to verify whether the taxable profit of a branch, to which the ordinary rules of taxation of corporate profit are applied, is determined in a manner that ensures that non-resident integrated companies operating through a branch in Ireland are not granted favourable treatment under those rules as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length.
Isto se načelo primjenjuje na interne transakcije različitih dijelova istog integriranog društva, kao što je podružnica koja provodi transakcije s drugim dijelovima društva kojem pripada.
Finally, as regards Ireland's insistence that Irish tax law does not allow taxes to be imposed on the basis of general principles [179], the Commission recalls that the arm's length principle it applies flows from Article 107(1) of the Treaty, as interpreted by the Court of Justice, which binds the Member States and from the scope of which national tax rules are not excluded [180].
Kako je objašnjeno u uvodnim izjavama (228) do (242), za sva društva koja su obvezna plaćati porez na dobit trgovačkih društava u Irskoj, bila ona rezidentna ili nerezidentna, neintegrirana ili integrirana, trebalo bi smatrati da su u sličnom činjeničnom i pravnom položaju s obzirom na suštinski cilj redovnih pravila o oporezivanju dobiti trgovačkih društava u Irskoj, odnosno oporezivanje svih društava koja su obvezna plaćati porez u Irskoj.
That principle therefore applies independently of whether the Member State in question has incorporated the arm's length principle in its national legal system.
Kako je objašnjeno u uvodnoj izjavi (230), oporeziva dobit neintegriranog društva određuje se cijenama koje određuje tržište u pogledu stečenih ulaznih materijala te proizvoda i usluga koje to društvo prodaje, kako je prikazano u njegovim financijskim izvještajima, a ta dobit čini početnu točku za određivanje njegove porezne osnovice na temelju koje se ubire porez na dobit trgovačkih društava u Irskoj u skladu s odjeljcima 21.1. i 26. zakona TCA iz 1997.
Conclusion: the standard for assessing whether the contested tax rulings confer a selective advantage on ASI and AOE
U skladu s tim, kako bi se osiguralo da se metodom raspodjele dobiti odobrenom u poreznom rješenju ne daje selektivna prednost nerezidentnom društvu koje posluje preko podružnice u Irskoj, tom se metodom mora osigurati da oporeziva dobit te podružnice na koju se ubire porez na dobit trgovačkih društava na temelju odjeljaka 21.1. i 25. zakona TCA iz 1997. određuje na način kojim se pouzdano određuje približna vrijednost rezultata temeljenog na tržištu u skladu s načelom poslovanja po tržišnim uvjetima.
In light of the foregoing observations, if it can be shown that the profit allocation methods endorsed by Irish Revenue in the contested tax rulings result in a taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle, those rulings should be considered to confer a selective advantage on those companies for the purposes of Article 107(1) of the Treaty, in so far as they lead to a lowering of their corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland as compared to non-integrated companies whose taxable base is determined by the profits they generate under market conditions.
Poreznim rješenjem kojim se nerezidentnom društvu omogućuje da raspodijeli dobit na svoju podružnicu na način da toj podružnici ostaje oporeziva dobit u kojoj se ne nalaze pouzdano određene približne cijene koje su dogovorene na tržištu u skladu s tržišnim uvjetima dodijelit će se selektivna prednost tom društvu u skladu s redovnim pravilima o oporezivanju dobiti trgovačkih društava u Irskoj koja nije dostupna neintegriranim društvima, na način da se tom društvu omogućuje da umanji svoju poreznu osnovicu, a time i svoju obvezu plaćanja poreza na dobit trgovačkih društava u Irskoj.
In Sections 8.2.2.2 and 8.2.2.3, the Commission will demonstrate that the contested tax rulings derogate from the ordinary rules of taxation of corporate profit in Ireland because the methods endorsed by those rulings allow ASI and AOE to determine their annual taxable profit in Ireland in a manner that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Komisija stoga smatra da je za potrebe utvrđivanja je li irska porezna uprava spornim poreznim rješenjima dodijelila selektivnu prednost ASI-ju i AOE-u nužno primijeniti načelo da bi transakcije unutar integriranog društva trebalo provoditi kao da ih provode neintegrirana društva na tržištu [174].
First and foremost, the Commission considers Irish Revenue's acceptance of the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, upon which the profit allocation methods endorsed by the contested tax rulings are based, to result in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle [181].
Prisutnost selektivne prednosti u skladu s člankom 107. stavkom 1.
By a subsidiary line of reasoning, and without prejudice to the conclusion in recital 260, the Commission considers that even if Irish Revenue were right to have accepted the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, which the Commission contests, the profit allocation methods endorsed by the contested tax rulings still result in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle, since those methods are in any event based on inappropriate methodological choices [182].
Ugovora može se isključiti samo ako su u cijenama naplaćenima za transakcije unutar društva na temelju kojih se određuje porezna osnovica sastavnica tog društva pouzdano određene približne cijene koje su dogovorene na tržištu u skladu s načelom poslovanja po tržišnim uvjetima.
Before expanding on both lines of reasoning, the Commission observes that the contested tax rulings were issued in the absence of a profit allocation or transfer pricing report prepared by Apple.
Razlog tomu taj je što će se samo u tom scenariju s nerezidentnim društvima postupati na ravnopravan način kao s neintegriranim društvima u pogledu određivanja njihove porezne osnovice, a time i njihove obveze plaćanja poreza na dobit trgovačkih društava u skladu s redovnim pravilima o oporezivanju dobiti trgovačkih društava u Irskoj.