natgillin/translations-raw huggingface dataset:
Irish tax resident company Other Irish companies: Apple Operations (*), Apple Sales Ireland (*)
U skladu s odjeljkom 23.A zakona TCA iz 1997. društvo se nije smatralo poreznim rezidentom i. ako ga se smatralo poreznim rezidentom u drugoj zemlji na temelju primjene ugovora o izbjegavanju dvostrukog oporezivanja (takozvano ugovorno izuzeće, engl. treaty exception) ili ii. ako je društvo bilo uvršteno na priznatu burzu ili ga je u konačnici nadzirala osoba koja je rezidentna u državi članici ili zemlji obuhvaćenoj poreznim ugovorom (takozvano izuzeće relevantnih društava, engl. relevant companies exception), a ta su relevantna društva ili njihova društva kćeri obavljala poslovnu djelatnost u Irskoj (takozvano izuzeće zbog poslovne djelatnosti, engl. trading exception) [13].
Apple Distribution International (*) Apple Sales International
Drugo od tih izuzeća značilo je da se relevantna društva osnovana u Irskoj koja obavljaju poslovnu djelatnost u Irskoj i podliježu središnjem upravljanju i nadzoru izvan Irske nisu smatrala porezno rezidentnima u Irskoj.
Apple Operations Europe
Međutim, nije postojao zahtjev da društva moraju biti porezno rezidentna u drugoj poreznoj jurisdikciji.
Apple Operations International
ASI i AOE osnovani su u Irskoj.
Incorporated in the US
U vrijeme tijekom kojeg su sporna porezna rješenja bila na snazi ASI i AOE smatrali su se „relevantnim društvima” u smislu odjeljka 23.A zakona TCA iz 1997. jer su oba društva u konačnici bila pod nadzorom društva koje je rezidentno u zemlji obuhvaćenoj poreznim ugovorom, odnosno društva Apple Inc., koje je porezni rezident SAD-a [14] i, budući da su ASI i AOE obavljali poslovnu djelatnost u Irskoj preko svojih podružnica te se njima upravljalo i nadziralo ih se izvan Irske, smatralo se da su ta društva nerezidentna društva u Irskoj na temelju izuzeća zbog poslovne djelatnosti iz odjeljka 23.A zakona TCA iz 1997.
Incorporated in Ireland
ASI i AOE nisu bili dužni plaćati porez u nekoj drugoj poreznoj jurisdikciji osim u Irskoj u razdoblju u kojem su sporna rješenja bila na snazi [15].
ASI's AND AOE's LACK OF TAX RESIDENCY
Točno je da je svako društvo poslovalo preko jedne podružnice u Irskoj i, što je još važnije, da društva nisu bila dužna plaćati porez u SAD-u [16], zemlji za koju je irska porezna uprava na temelju primjene odjeljka 23.A zakona TCA iz 1997. smatrala da se u njoj upravlja tim društvima te ih se ondje nadzire [17].
A company that is incorporated under Irish law or centrally managed and controlled in Ireland, or both, is normally considered tax resident in Ireland and therefore liable to corporation tax on its worldwide profits.
Sjedišta ASI-ja i AOE-a nemaju fizičku prisutnost ili zaposlenike te se ne nalaze ni u jednoj jurisdikciji.
This means that companies incorporated in Ireland are, in principle, liable to tax in Ireland, even if they are managed and controlled outside of Ireland.
Ukratko, ASI i AOE osnovani su u Irskoj, ali nisu bili porezno rezidentni u Irskoj u vrijeme kad su sporna porezna rješenja bila na snazi.
However, prior to its modification by the Finance Act 2013 and Finance Act 2014, Section 23A of the Taxes Consolidation Act 1997 (hereinafter: ‘TCA 97’) provided two exceptions to that rule, allowing for companies incorporated in Ireland to be considered non-resident companies.
Osim toga, ta društva u tom razdoblju nisu bila porezno rezidentna ni u kojoj drugoj poreznoj jurisdikciji jer zbog svojih djelatnosti u drugim jurisdikcijama i, posebno, zbog djelatnosti svojih sjedišta, koja nisu imala fizičku prisutnost ni zaposlenike, nisu bila dužna plaćati porez u SAD-u ili nekoj drugoj jurisdikciji na temelju primjenjivih poreznih pravila.
Under Section 23A TCA 97, a company was not considered a tax resident if (i) it was considered to be a tax resident in another country under the application of a double taxation treaty (the so-called treaty exception) or (ii) the company was listed on a recognised stock exchange or ultimately controlled by a person that was resident in a Member State or tax treaty country (the so-called relevant companies exception), and those relevant companies or their subsidiaries had a trading activity in Ireland (the so-called trading exception) [13].
Stoga se u razdoblju u kojem su sporna porezna rješenja bila na snazi ASI i AOE za potrebe porezne rezidentnosti mogu najbolje opisati kao „apatridi”.
The second of those exceptions meant that relevant companies incorporated in Ireland with a trading activity in Ireland that were centrally managed and controlled outside of Ireland were not considered tax resident in Ireland.
FUNKCIJE IRSKIH PODRUŽNICA ASI-ja I AOE-a KAKO SU IH PRIKAZALI IRSKA I DRUŠTVO APPLE
There was no requirement, however, that the companies had a tax residence in another tax jurisdiction.
Irska i društvo Apple dostavili su opise funkcija koje obavljaju irske podružnice ASI-ja i AOE-a [18] na temelju kojih su prikazali i podržali procjene društva Apple u pogledu oporezive dobiti tih društava za potrebe plaćanja poreza na dobit trgovačkih društava u Irskoj.
ASI and AOE are both incorporated in Ireland.
Ti su opisi navedeni u uvodnim izjavama (54) do (57).
During the time that the contested tax rulings were in force, ASI and AOE were considered to be ‘relevant companies’ for the purposes of Section 23A TCA 97, since they were both ultimately controlled by a company that is resident in a tax treaty country, namely Apple Inc., which is a tax resident of the US [14], and, since ASI and AOE had a trading activity in Ireland through their respective branches and were managed and controlled outside Ireland, the companies were considered to be non-resident companies in Ireland under the trading exception of Section 23A TCA 97.
Irska podružnica ASI-ja uglavnom je odgovorna za obavljanje djelatnosti nabave, prodaje i distribucije povezanih s prodajom proizvoda društva Apple povezanim osobama [19] i trećim osobama u regijama EMEIA i APAC [20].
ASI and AOE did not have any taxable presence in any other tax jurisdiction besides Ireland during the time that the contested rulings were in force [15].
Ključne funkcije irske podružnice ASI-ja uključuju: nabavu gotovih proizvoda društva Apple od trećih proizvođača i povezanih proizvođača [21]; djelatnosti distribucije povezane s prodajom proizvoda povezanim osobama u regijama EMEIA i APAC [22]; pomoćne djelatnosti u prodaji i djelatnosti distribucije povezane s prodajom proizvoda trećim osobama diljem regije EMEIA [23]; djelatnosti timova za prodaju i distribuciju [24], internetsku prodaju [25]; logistiku [26]; i upravljanje uslugom AppleCare, službom društva Apple za podršku kupcima nakon prodaje, koja uključuje odgovornost za jamstva, upravljanje programima popravaka i mrežu za popravke, uključujući telefonsku podršku.
Indeed, each company operated through a single branch in Ireland and, more important, the companies did not have any taxable presence in the US [16], the country in which Irish Revenue, in application of Section 23A TCA 97, considered them to be managed and controlled [17].
Irska podružnica ASI-ja ispunjuje i narudžbe lokalnih subjekata za distribuciju u zemljama regije APAC.
As regards ASI's and AOE's head offices, those head offices lack any physical presence or employees and are not located in any jurisdiction.
Mnoge djelatnosti povezane s distribucijom u tu regiju provode povezane osobe (na primjer logističku podršku) na temelju ugovora o uslugama sklopljenih s irskom podružnicom ASI-ja.
In sum, ASI and AOE are incorporated in Ireland, but were not tax resident in Ireland during the time that the contested tax rulings were in force.
Osim toga, irska podružnica ASI-ja odgovorna je za praćenje svakodnevnog upravljanja rizicima distribucije, konkretno rizicima povezanima sa zalihama, jamstvima i kreditnim ograničenjima.
Nor were those companies tax resident in any other tax jurisdiction during that period, since their activities in other jurisdictions and in particular the activities of their head offices, which lacked any physical presence and employees, did not give rise to a taxable presence in the US or any other jurisdiction under the applicable taxation rules.
Od 1. siječnja 2012. irska podružnica ASI-ja odgovorna je i za funkcije lokalizacije proizvoda koje je prije toga obavljala irska podružnica AOE-a.
During the time that the contested tax rulings were in force, ASI and AOE could therefore be best described as ‘stateless’ for tax residency purposes.
Irska podružnica AOE-a odgovorna je za proizvodnju i sastavljanje specijaliziranog asortimana računalnih proizvoda u svojim objektima u Irskoj, uključujući stolna računala iMac, prijenosna računala MacBook i drugu računalnu opremu, koji se svi proizvode za regiju EMEIA [27].
FUNCTIONS OF ASI's AND AOE's IRISH BRANCHES AS PRESENTED BY IRELAND AND APPLE
Irska podružnica AOE-a sve svoje gotove proizvode isporučuje povezanim osobama.
Ireland and Apple provided descriptions of the functions performed by the Irish branches of ASI and AOE [18], which were used as a basis to present and support Apple's estimates of the taxable profit of those companies for Irish corporation tax purposes.
Glavne djelatnosti irske podružnice AOE-a uključuju stalnu provedbu postupaka potrebnih za proizvodnju proizvoda, osmišljavanje postupaka i konfiguriranje novih proizvoda.
Those descriptions are presented in recitals 54 to 57.
Ključne funkcije u okviru irske podružnice AOE-a uključuju: planiranje i određivanje vremenskog rasporeda proizvodnje [28]; procesni inženjering [29]; proizvodnju i poslovanje [30]; osiguranje i kontrolu kvalitete [31]; i poslovi dorade [32].
As regards ASI, its Irish branch is mainly responsible for the execution of procurement, sales and distribution activities associated with the sale of Apple products to related parties [19] and third-party customers across the EMEIA and APAC regions [20].
Uz svoje ključne djelatnosti proizvodnje irska podružnica AOE-a pruža i zajedničke usluge drugim društvima grupe Apple u regiji EMEIA u vezi s financijama (usluge računovodstva te upravljanja plaćama i dugovanjima), informacijskim sustavima te tehnološkim i ljudskim resursima.
Key functions within ASI's Irish branch include: procurement of Apple finished goods from third-party and related-party manufacturers [21]; distribution activities associated with the sale of products to related parties in the EMEIA and APAC regions [22]; sales support and distribution activities associated with the sale of products to third party customers across EMEIA [23]; activities of the selling and distribution teams [24], online sales [25]; logistics operations [26]; and operating AppleCare, Apple's after-sales customer support business, which includes responsibility for warranty, managing the repair programs and repair network including telephone support.
Irska podružnica AOE-a razvija postupke i stručno znanje o proizvodnji specifične za društvo Apple [33] te povremeno upotrebljava to stručno znanje u svrhu potpore trećim proizvođačima i distribucijskim centrima društva Apple.
ASI's Irish branch also fulfils the purchase orders placed by the APAC local country distribution entities.
Irska podružnica AOE-a odgovorna je i za praćenje svakodnevnog upravljanja rizicima u pogledu proizvodnje i zaliha.
Many activities associated with the distribution into this region are performed by related parties (for example, logistics support) under service contracts with ASI's Irish branch.
Do 1. siječnja 2012. inženjerski tim irske podružnice AOE-a bio je odgovoran i za lokalizaciju proizvoda društva Apple za lokalna tržišta i provedbu inženjerskih testnih programa povezanih s proizvodima i softverom društva Apple (na primjer za izdavanje novih verzija softvera) [34].
In addition, ASI's Irish branch is responsible for monitoring day-to-day management of distribution risks, in particular, inventory, warranty and credit limit risks.
Od siječnja 2012. tu funkciju obavlja irska podružnica ASI-ja.
Since 1 January 2012, ASI's Irish branch has also been responsible for product localisation functions, which were previously performed by AOE's Irish branch.
POSLOVANJE ASI-ja U REGIJI EMEIA
As regards AOE, its Irish branch is responsible for the manufacturing and assembly of a specialised range of computer products at its facilities in Ireland, including iMac desktops, MacBook laptops and other computer accessories, all of which are manufactured for the EMEIA region [27].
ASI prodaje robu u regiji EMEIA.
AOE's Irish branch supplies all its finished products to related parties.
ASI nije prijavio stalnu poslovnu jedinicu [35] u poreznim jurisdikcijama u regiji EMEIA u kojima se ta roba prodaje.
The main activities of AOE's Irish branch involve the ongoing execution of the processes required for the manufacture of products, process design and new product setups.
Transakcije prodaje sklapaju klijenti u različitim poreznim jurisdikcijama država članica s ASI-jem (i ADI-jem) preko trećih preprodavatelja te maloprodajnih i internetskih trgovina društva Apple.
Key functions within AOE's Irish branch include: production planning and scheduling [28]; process engineering [29]; production and operations [30]; quality assurance and quality control [31]; and refurbishing operations [32].
ASI sklapa ugovore o prodaji pribavljanjem ovlaštenih potpisa, a zaposlenici irske podružnice ASI-ja izvršavaju prodaju te s kupcima rješavaju pitanja ponude i druga pitanja [36].
In addition to its core manufacturing activities, AOE's Irish branch also provides shared services to other Apple group companies in the EMEIA region, with regard to finance (accounting, payroll and accounts payable services), information systems and technology and human resources.
ASI sklapa transakcije prodaje na temelju potpisa ovlaštenog zastupnika [37].
AOE's Irish branch develops Apple-specific process and manufacturing expertise [33] and uses that expertise to support Apple third-party manufacturers and distribution centres from time to time.
Radi boljeg prikaza, [80 – 85] % ukupnih prihoda ASI-ja i ADI-ja od prodaje preko trećih osoba 2014., kako su određeni za potrebe unutarnjeg izvješćivanja društva Apple [38], ostvareno je od prodaje unutar Unije, dok je prodaja u ukupnoj regiji Europe činila [90 – 95] % ukupnih prihoda od prodaje preko trećih osoba, a prodaja na Bliskom istoku činila je [5 – 10] % ukupnih prihoda od prodaje preko trećih osoba.
AOE's Irish branch is also responsible for monitoring the day-to-day management of manufacturing and inventory risks.
SPORNA POREZNA RJEŠENJA
Until 1 January 2012, the engineering team within AOE's Irish branch was also responsible for localising Apple products for local markets and executing engineering test programs related to Apple products and software (for example, new software releases) [34].
SPORNA POREZNA RJEŠENJA U KONTEKSTU ASI-ja
Since January 2012, this function has been performed by ASI's Irish branch.
Društvo Apple predložilo je 1991. metodu za određivanje neto dobiti irske podružnice društva Apple Computer Accessories Ltd. (koje je poslije postalo ASI) koju je irska porezna uprava odobrila poreznim rješenjem.
ASI's OPERATIONS IN THE EMEIA REGION
U skladu s tim rješenjem neto dobit koja se raspodjeljuje na irsku podružnicu ASI-ja računa se kao 12,5 % svih operativnih troškova [39] podružnice, isključujući materijal za preprodaju.
ASI sells goods in the EMEIA region.
Irska porezna uprava novim je rješenjem 2007. prihvatila izmijenjenu metodu određivanja neto dobiti irske podružnice ASI-ja.
ASI did not declare a permanent establishment [35] in the EMEIA tax jurisdictions where those goods are sold.
U skladu s tim rješenjem neto dobit koja se raspodjeljuje na irsku podružnicu ASI-ja računa se kao iznos od [10 – 15] % operativnih troškova podružnice, isključujući troškove kao što su iznosi plaćeni povezanim društvima društva Apple i troškovi materijala.
Sales are concluded between the clients in different Member State tax jurisdictions and ASI (and ADI) through third-party resellers and Apple retail and online stores.
SPORNA POREZNA RJEŠENJA U KONTEKSTU AOE-a
ASI concludes sales contracts by obtaining authorised signatures, and ASI Irish Branch employees execute sales and resolve supply and other issues with customers [36].
Apple je 1991. predložio metodu za određivanje neto dobiti irske podružnice društva Apple Computer Ltd. (koje je kasnije postalo AOE) s kojom se irska porezna uprava složila u poreznom rješenju.
Sales of ASI are concluded upon signature of an authorised representative [37].
U skladu s tim rješenjem neto dobit pripisiva irskoj podružnici AOE-a izračunala bi se kao iznos od 65 % operativnih izdataka te podružnice do godišnjeg iznosa od [60 – 70] milijuna USD i kao iznos od 20 % operativnih izdataka koji premašuju iznos od [60 – 70] milijuna USD.
For illustration purposes, [80-85] % of ASI's and ADI's total third-party sales revenues in 2014, as determined for Apple's internal reporting [38], was derived from sales within the Union, whereas sales in the overall region of Europe represented [90-95] % of the total third-party sales revenue and sales in the Middle East accounted for [5-10] % of total third-party sales revenue.
Primjena te metode temeljila se na odredbi da bi se, ako je ukupna dobit irske podružnice AOE-a manja od iznosa koji proizlazi iz formule, za određivanje neto dobiti podružnice upotrijebio taj manji iznos.
THE CONTESTED TAX RULINGS
Operativni izdatci upotrijebljeni u metodi bili su svi operativni izdatci koji su nastali za irsku podružnicu AOE-a, uključujući amortizaciju, ali ne uključujući materijale za preprodaju i podjelu troškova za nematerijalnu imovinu plaćenih povezanim društvima društva Apple.
In 1991, a method for determining the net profit of the Irish branch of Apple Computer Accessories Ltd (which later became ASI) was proposed by Apple and endorsed by Irish Revenue in a tax ruling.
Irska porezna uprava novim je rješenjem 2007. odobrila revidiranu metodu određivanja neto dobiti irske podružnice AOE-a.
According to that ruling, the net profit to be allocated to ASI's Irish branch would be calculated as 12,5 % of all branch operating costs [39], excluding material for resale.
U skladu s metodom odobrenom tim rješenjem porezna osnovica irske podružnice bila je jednaka i. iznosu od [10 – 15] % operativnih troškova podružnice, isključujući troškove kao što su oni plaćeni povezanim društvima društva Apple i troškovi materijala, ii. povratu od intelektualnog vlasništva od [1 – 5] % prometa podružnice s obzirom na prikupljenu procesnu tehnologiju proizvodnje irske podružnice i iii. odbitku za porezno priznate kapitalne odbitke iznad troška amortizacije za postrojenja i zgrade „izračunane i priznate na uobičajeni način”.
In 2007, a modified method for determining the net profit of ASI's Irish branch was endorsed by Irish Revenue in a new ruling.
DOKUMENTI DOSTUPNI IRSKOJ POREZNOJ UPRAVI PRI IZDAVANJU SPORNIH POREZNIH RJEŠENJA
According to that ruling, the net profit to be allocated to ASI's Irish branch would be calculated as equal to [10-15] % on branch operating costs, excluding costs such as charges from Apple affiliates and material costs.
Sljedeći je ulomak preuzet iz bilješki s razgovora od 30. studenoga 1990.:
THE CONTESTED TAX RULINGS INSOFAR AS THEY RELATE TO AOE
„[Porezni savjetnik društva Apple] u popratnim informacijama naveo je da je Apple trenutačno najveći poslodavac u području Corka s 1000 izravnih zaposlenika i 500 osoba zaposlenih na osnovi podugovaranja.
In 1991, a method for determining the net profit of the Irish branch of Apple Computer Ltd (which later became AOE) was proposed by Apple and agreed by Irish Revenue in a tax ruling.
Navedeno je da društvo trenutačno preispituje svoje poslovanje diljem svijeta i želi uspostaviti profitnu maržu na svoje poslovanje u Irskoj.
According to that ruling, the net profit attributable to AOE's Irish branch would be calculated as 65 % of that branch's operating expenses up to an annual amount of USD [60-70] million and 20 % of its operating expenses in excess of USD [60-70] million.
[Porezni savjetnik društva Apple] dostavio je financijske izvještaje sastavljene za irsku podružnicu za računovodstveno razdoblje koje je završilo 29. rujna 1989., u kojima je iskazana neto dobit od 270 milijuna USD na promet od 751 milijuna USD.
The application of that method was subject to the proviso that if the overall profit of AOE's Irish branch was less than the figure resulting from the formula, that lower figure would be used for determining the branch's net profits.
Navedeno je da nijedno irsko društvo uvršteno na burzu nije imalo sličan omjer neto dobiti.
A capital allowance can be claimed, which should not exceed by USD [1-10] million the depreciation charged in the accounts [40].
Jedino se element proizvodnje odnosi na irsku podružnicu.
In 2007, a revised method for determining the net profit of AOE's Irish branch was endorsed by Irish Revenue in a new ruling.
[Irska porezna uprava] istaknula je da bi u predloženom programu razina naplaćene naknade bila ključna.
According to the method endorsed by that ruling, the tax base of the Irish branch was equal to (i) [10-15] % of branch's operating costs, excluding costs such as charges from Apple affiliates and material costs, (ii) an IP return of [1-5] % of branch turnover in respect of the accumulated manufacturing process technology of the Irish branch and (iii) a deduction for the capital allowances for plant and buildings ‘computed and allowed in the normal manner’.
Pod pretpostavkom da društvo Apple ostvari dobit od 100 milijuna GBP prihvatit će se da iznos od 30 do 40 milijuna USD (ili bilo koji drugi dogovoreni iznos) bude pripisiv djelatnosti proizvodnje.
DOCUMENTS AVAILABLE TO IRISH REVENUE WHEN ISSUING THE CONTESTED TAX RULINGS
Međutim, kad bi društvo pretrpjelo krizu i ostvarilo dobit manju od 30 do 40 milijuna USD, sva bi dobit bila pripisiva djelatnosti proizvodnje.
The documents provided by Ireland as constituting all essential elements supporting the 1991 ruling include three letters (dated 12 October 1990, 5 December 1990 and 16 January 1991) and two faxes (dated 2 January 1991 and 24 January 1991) from [Apple's tax advisor], as tax advisor of Apple (hereinafter: ‘Apple's tax advisor’); one note of an interview dated 30 November 1990 and one note of a meeting dated 3 January 1991 prepared by Irish Revenue; and a letter from Irish Revenue dated 29 January 1991 which confirms that the letters from Apple's tax advisor correctly reflect the method for determining the profits to be allocated to the Irish branches of ASI and AOE as agreed at the meeting on 3 January 1991.
U biti se predlaže da sva dobit, pod pretpostavkom najvišeg iznosa od 30 do 40 milijuna USD, bude pripisiva djelatnosti proizvodnje.
That method is described in recitals 59 and 61.
[Irska porezna uprava] upitala je [poreznog savjetnika društva Apple] postoji li osnova za iznos od 30 do 40 milijuna USD, a on je priznao da za taj iznos ne postoji znanstvena osnova.
The following excerpt is taken from the note of the interview of 30 November 1990:
Međutim, iznos je toliki da se nadao kako će ga se smatrati prijedlogom u dobroj vjeri.
‘[Apple's tax advisor] mentioned by way of background information that Apple was now the largest employer in the Cork area with 1000 direct employees and 500 persons engaged on a sub-contract basis.
Budući da nije bilo moguće izolirano procijeniti iznos, [porezni savjetnik društva Apple] odlučio je izdvojiti pojedinosti o stvarnim troškovima pripisivima irskoj podružnici.”
It was stated that the company is at present reviewing its worldwide operations and wishes to establish a profit margin on its Irish operations.
Sljedeći je ulomak preuzet iz bilješki sa sastanka od 3. siječnja 1991.:
[Apple's tax advisor] produced the accounts prepared for the Irish branch for the accounting period ended 29 September 1989 which showed a net profit of USD 270m on a turnover of USD 751m.
„[porezni savjetnik društva Apple] smatra da je bilo jasno da društvoprimjenjuje transferne cijene.
It was submitted that no quoted Irish company produced a similar net profit ratio.
U financijskim izvještajima podružnice za računovodstveno razdoblje koje je završilo 30. rujna 1989. iskazana je neto dobit od 269000000 USD na promet od 751000000 USD.