natgillin/translations-raw huggingface dataset:
In particular, the Commission expressed doubts that the profit allocation methods endorsed by those rulings to determine ASI's and AOE's taxable profit in Ireland reflected a remuneration for ASI's and AOE's Irish branches that a prudent independent operator acting under normal market conditions would have accepted.
S obzirom na nacionalna pravila koja su se primjenjivala u vrijeme donošenja spornih poreznih rješenja i kojima se određuje moguća prednost Irska tvrdi da, suprotno pretpostavci Komisije i s obzirom na to da ne postoji ugovor o izbjegavanju dvostrukog oporezivanja, odjeljak 25. zakona TCA iz 1997. čini jedinu osnovu za izračun porezne obveze za nerezidentna društva koja obavljaju poslovnu djelatnost preko podružnice u Irskoj.
The Commission noted, in particular, that the taxable basis in the 1991 ruling appeared to be negotiated rather than substantiated by reference to comparable transactions and that Irish Revenue did not seem to have had the intention of establishing a profit allocation based on transfer pricing.
Irska navodi da ne postoji područje primjene za opća načela OECD-a osim ako su ta načela jasno ugrađena u irsko pravo što, prema navodima Irske, ovdje nije slučaj.
The Commission further observed that no profit allocation study or transfer pricing report was provided to Irish Revenue at the time that either of the contested tax rulings was requested and that methodological choices accepted by Irish Revenue did not seem to be substantiated in any way.
U odjeljku 25. zakona TCA iz 1997. ne upućuje se na načelo tržišnih uvjeta OECD-a, koje stoga ne čini odrednicu za raspodjelu dobiti na irsku podružnicu.
It also criticised the endorsement of a one-sided profit allocation method in both rulings, with operating costs excluding costs charged by affiliated companies as a profit level indicator, which was never explained, although it results in materially different outcomes in this case.
Međutim, čak i da je okvir OECD-a primjenjiv na ovaj predmet, tek je 2010., odnosno nakon donošenja spornih poreznih rješenja, postignut dogovor na razini OECD-a o raspodjeli dobiti na podružnicu nerezidentnog društva u skladu s člankom 7. predloška porezne konvencije OECD-a, a čak je i u tom slučaju postignut samo u kontekstu primjene ugovora o izbjegavanju dvostrukog oporezivanja, što ovdje nije slučaj.
It therefore had doubts as to the appropriateness of the transfer pricing method chosen for the 2007 ruling.
Ni ASI ni AOE nisu porezno rezidentni u Irskoj ili u zemlji s kojom je Irska sklopila ugovor o izbjegavanju dvostrukog oporezivanja.
The Commission also noted several inconsistencies in the application of the method chosen when determining the profit allocation to AOE and ASI that do not appear to comply with the arm's length principle.
Nadalje, praksa donošenja odluka na koju se Komisija poziva kako bi opravdala upućivanje na načelo tržišnih uvjeta u slučaju Irske nije primjenjiva jer se odnosi na slučajeve u kojima su države članice ugradile određena načela OECD-a u svoje nacionalno pravo u pogledu transakcija između društava, ali su zatim stvorile iznimke za određene porezne obveznike.
As regards the 1991 ruling, those inconsistencies related to the mark-up on the costs attributable to AOE's Irish branch, the amount of capital allowances agreed for AOE as well as the duration of the 1991 ruling that was applied by Apple for 15 years.
Te odluke nisu relevantne za Irsku jer ona nije ugradila načelo tržišnih uvjeta u svoje nacionalno pravo te se ni u jednoj odluci nije uzelo u obzir načelo tržišnih uvjeta u kontekstu raspodjele dobiti na podružnicu nekog društva.
As regards the 2007 ruling, the Commission expressed doubts regarding the mark-up of [10-15] % on AOE's branch operating costs, while for ASI a lower mark-up of [10-15] % on operating costs was agreed [113].
Osim toga, upućivanje na test ulagatelja u tržišnom gospodarstvu u odluci o pokretanju postupka nije uvjerljivo jer se miješaju dva pitanja koja bi trebalo razdvojiti: uloga države kao javnog tijela i njezino ponašanje na tržištu.
In addition, the profit allocation to ASI's Irish branch, agreed in the 2007 ruling, did not factor in the evolution of sales.
Međutim, kad bi odluku o pokretanju postupka trebalo tumačiti kao da se njome uvodi test privatnim subjektima, to bi činilo novo proširenje načela subjekta u tržišnom gospodarstvu.
Since the profit recorded by ASI comes from active income, the Commission considered that if growth in sales is not accompanied by an increase in the operating capacity outside of Ireland, it could point to an inconsistency in the allocation of turnover between ASI and its Irish branch.
Komisija bi u stvarnosti zahtijevala da se sâm porezni obveznik ponaša kao ulagatelj u tržišnom gospodarstvu, čak i ako se ta norma odnosi samo na mjere države.
In sum, the profit allocation methods agreed for allocating the profit of ASI and AOE to their respective Irish branches were considered to result in a remuneration for those Irish branches that a prudent independent operator acting under normal market conditions would not have accepted and thus to deviate from the arm's length principle.
U pogledu selektivnosti Irska navodi da, iako irska porezna uprava mora sama prosuđivati pri raspodjeli dobiti na podružnicu nerezidentnog društva, ta prosudba ne znači da se s poreznim obveznicima postupa na diskrecijskoj osnovi i da im se stoga daje selektivna prednost pred drugima.
As a result, the Commission reached the preliminary conclusion that those rulings result in a lower tax burden for those companies constituting an advantage for the purposes of Article 107(1) of the Treaty.
Iako se od irske porezne uprave zahtijeva da sama prosuđuje, mora to činiti nepristrano, pravedno i dosljedno.
The Commission considered that advantage to be selective since it is granted only to ASI and AOE and it puts those undertakings in a more favourable position than other undertakings that are in a comparable factual and legal position.
Irska navodi da je procjena u ovom slučaju bila potpuno usklađena s uobičajenom administrativnom praksom.
The Commission further considered that favourable position selectively granted to the two undertakings to be based on the discretion of Irish Revenue which went beyond the simple management of tax revenue by reference to objective criteria.
Nije bilo odstupanja od uobičajene osnove za izračun porezne obveze irskih podružnica ASI-ja i AOE-a i, stoga, nije bilo selektivnog tretmana.
With all other conditions of Article 107(1) of the Treaty being fulfilled and no apparent compatibility basis pursuant to Article 107(2) or (3) of the Treaty, the Commission reached the preliminarily conclusion that the contested tax rulings constituted State aid that is incompatible with the internal market.
Irska navodi da postupak koji je prethodio spornim poreznim rješenjima nije uključivao povlašteni tretman društva Apple.
COMMENTS FROM IRELAND ON THE OPENING DECISION
Sa stajališta irske porezne uprave postupak nije postupak pregovaranja osmišljen kako bi doveo do toga da društvo plati fiksan iznos poreza.
In its comments on the Opening Decision, Ireland raises several arguments relating mainly to the applicable national rules to determine the existence of an advantage for the purposes of Article 107(1) of the Treaty, the absence of any selective treatment of ASI and AOE and a number of procedural shortcomings.
Štoviše, cilj je osigurati primjerenost osnove primijenjene za raspodjelu dobiti.
With respect to the national rules that applied at the time of the contested tax rulings and that determine a possible advantage, Ireland argues that, contrary to the Commission's assumption and in the absence of any double taxation treaty, Section 25 TCA 97 constitutes the only basis for computing the tax liability for non-resident companies carrying on a trade through a branch in Ireland.
U pogledu raspodjele dobiti dogovorene u spornim poreznim rješenjima Irska smatra da se u pristupu irske porezne uprave u cijelosti odražava doprinos podružnice ukupnoj dobiti društva te da on čini pravilnu primjenu odjeljka 25. zakona TCA iz 1997.
According to Ireland, there is no scope for applying general principles developed by the OECD unless those principles are clearly incorporated in Irish law, which, according to Ireland, is not the case here.
Rezultat je dogovorenih metoda raspodjele dobiti razina oporezive dobiti razmjerna vrijednosti doprinosa koji je irska podružnica u svakom slučaju ostvarila za ukupnu profitabilnost društva.
Section 25 TCA 97 does not refer to the OECD arm's length principle, which is therefore not determinant when allocating profit to an Irish branch.
Konkretno, irska porezna uprava dala je ključnu važnost činjenici da irske podružnice nisu imale prava ni interese u pogledu licencija intelektualnog vlasništva društva Apple, koje su bile važan izvor dohotka društava.
However, even if the OECD framework was applicable to this case, it was not until 2010 that an agreement was reached at OECD level on the allocation of profits to a branch of a non-resident company according to Article 7 of the OECD Model Tax Convention, that is after the contested tax rulings were issued, and even then, only in the context of the application of a double taxation treaty, which is not the case here.
Stoga porezni upravitelj nije smatrao da je primjereno ili održivo vrijednost koja je proizašla iz jedinstvenog intelektualnog vlasništva društva Apple pripisati irskim podružnicama.
Neither ASI nor AOE are tax resident either in Ireland or in a country with which Ireland has entered into a double tax treaty.
Irska je navela i nekoliko argumenata u pogledu postupka, i to da Komisija nije bila nepristrana pri izradi nacrta odluke o pokretanju postupka upotrebljujući strog i previše deklarativan jezik za koji se čini da preduhitruje zaključak iz konačne odluke.
Furthermore, the decision-making practice invoked by the Commission to justify the reference to the arm's length principle in the case of Ireland is not applicable as it concerns cases where the Member States had incorporated certain OECD principles into their national law concerning transactions between companies, but then created exceptions for certain taxpayers.
Irska tvrdi i da je Komisija povrijedila pravo Irske na saslušanje time što je o pitanjima povezanima s predmetom razgovarala s OECD-om, a nije uključila Irsku.
Those decisions are not relevant for Ireland as it has not incorporated the arm's length principle into national law and none of the decisions considered the arm's length principle in the context of allocating profits to a branch of a company.
Osim toga, upućuje na vrijeme koje je prošlo od prve navodne mjere potpore (1991.) do prvih istražnih koraka Komisije (2013.), zbog čega je Irskoj navodno teško braniti se i zbog čega je situacija za porezne obveznike nepredvidiva.
In addition, the reference in the Opening Decision to the market economy investor test is unconvincing as it confuses two matters which should be kept separate: the State's role as a public authority, and its behaviour in the market place.
Naposljetku, Irska tvrdi da bi povrat trebalo isključiti jer potpora ili čini postojeću potporu ili bi bilo vrlo teško izračunati iznos potpore.
However, if the Opening Decision should be read as imposing the test on private operators, this would constitute a novel extension of the market economy operator principle.
PRIMJEDBE ZAINTERESIRANIH STRANA NA ODLUKU O POKRETANJU POSTUPKA
The Commission would effectively be demanding that the taxpayer itself behaves as a market economy investor, even though this standard only refers to actions of the State.
PRIMJEDBE DRUŠTVA APPLE
With respect to selectivity, Ireland submits that although Irish Revenue has to exercise judgment when allocating profit to a branch of a non-resident company, that judgment does not imply that taxpayers are treated on a discretionary basis and therefore selectively favoured over others.
Primjedbe društva Apple na odluku o pokretanju postupka uvelike se preklapaju s primjedbama Irske, posebno u pogledu primjenjivog nacionalnog prava na temelju kojeg bi trebalo odrediti postojanje prednosti.
Where Irish Revenue is required to exercise judgment, it must do so in an even-handed way, fairly and consistently.
Apple navodi da se intelektualno vlasništvo društva Apple pretežno razvijalo te se i dalje razvija u SAD-u, i to u sjedištu društva Apple Inc. u Cupertinu, u SAD-u.
According to Ireland, the assessment in this case was entirely consistent with normal administrative practice.
Tamo se nalazi velika većina inženjera društva Apple za istraživanje i razvoj.
There was no departure from the normal basis in computing the tax liability of ASI's and AOE's Irish branches and, hence, no selective treatment.
Direktori koji donose sve strateške i konačne odluke u pogledu istraživanja i razvoja te komercijalizacije ideja od osmišljavanja proizvoda do njegova stavljanja na tržište isto se tako nalaze u SAD-u.
According to Ireland, the process leading to the contested tax rulings did not involve any preferential treatment of Apple.
Apple Inc. isključivi je nositelj prava vlasništva na sve intelektualno vlasništvo društva Apple.
From Irish Revenue's point of view, the process is not a bargaining process designed to result in the payment by the company of a fixed amount of tax.
U Irskoj se ne donosi nijedna odluka o iskorištavanju intelektualnog vlasništva društva Apple ili razvoju proizvoda društva Apple (kao što su odluke o tome koje će se intelektualno vlasništvo komercijalizirati i kako će se proizvodi proizvoditi).
Rather, the objective is to ensure that the basis used for the allocation of profits is appropriate.
Nijedan zaposlenik irskih podružnica nije odgovoran za istraživanje i razvoj ili bilo koju odluku povezanu s pravom na upotrebu ili iskorištavanje intelektualnog vlasništva društva Apple.
As regards the profit allocation agreed to in the contested tax rulings, Ireland considers that the approach taken by Irish Revenue fully reflects the branch's contribution to the overall profits of the company and constitutes a correct application of Section 25 TCA 97.
Sve takve odluke donose Apple Inc. u SAD-u i/ili upravni odbori ASI-ja i AOE-a, koji upravljaju tim društvima i nadziru ih izvan Irske.
The profit allocation methods agreed to result in a level of taxable profits commensurate with the value of the contribution made by the Irish branch in each case to overall company profitability.
Marketing društva Apple ključna je strateška komponenta za to društvo.
In particular, Irish Revenue attached critical importance to the fact that the Irish branches had no rights to, or interest in, the Apple IP licences which was a significant source of the companies' income.
I marketinšku strategiju nadzire se te se njome upravlja iz SAD-a, gdje se donose sve ključne odluke.
Therefore, the Revenue manager did not consider it appropriate or sustainable to attribute value deriving from Apple's unique IP to the Irish branches.
Sve marketinške kampanje osmišljavaju se i razvijaju u SAD-u.
Ireland also raises a number of arguments relating to the procedure, stating that the Commission has not been impartial in drafting the Opening Decision, including strong, over-assertive language which seems to pre-empt the conclusion in the final decision.
Irske podružnice ne sudjeluju u stvaranju i razvoju marketinških kampanja, a irska podružnica ASI-ja plaća naknadu društvu Apple Inc. za pružanje marketinških usluga diljem svijeta.
Ireland also argues that the Commission has breached Ireland's right to be heard by discussing case-related issues with the OECD without involving Ireland.
U pogledu ocjene postojanja prednosti Komisija nije utvrdila pravilan protučinjenični scenarij za utvrđivanje takve prednosti koji se mora temeljiti na nacionalnim poreznim pravilima kojima se uređuje samo tretman društava s irskim podružnicama koja nisu porezno rezidentna (odnosno na odjeljku 25. zakona TCA iz 1997.), a ne na načelima OECD-a koja nemaju snagu zakona u Irskoj.
In addition, it makes reference to the length of time which elapsed between the first alleged aid measure (1991) and the Commission's first investigative steps (2013), which allegedly makes it difficult for Ireland to defend itself and which also renders the situation for taxpayers unpredictable.
Budući da su metode raspodjele dobiti dogovorene u spornim poreznim rješenjima bile u skladu s administrativnom praksom irske porezne uprave u skladu s odjeljkom 25. zakona TCA iz 1997., porezno opterećenje ASI-ja i AOE-a nije umanjeno tim rješenjima zbog kojih, stoga, za njih nije nastala prednost.
Finally, Ireland argues that recovery should be excluded because, either, the aid constitutes existing aid, or, because it would be very difficult to calculate the aid amount.
Isto se tako test privatnog subjekta na tržištu ne može upotrijebiti kako bi se uvelo načelo tržišnih uvjeta radi utvrđivanja prednosti jer se taj test ne može primijeniti na državu, koja djeluje kao javno tijelo, ni na poreznog obveznika.
COMMENTS FROM INTERESTED PARTIES ON THE OPENING DECISION
Nadalje, u ovom predmetu nema selektivnog tretmana jer se spornim poreznim rješenjima samo potvrdila raspodjela dobiti na irske podružnice u skladu s odjeljkom 25. zakona TCA iz 1997. i povezanom administrativnom praksom te na isti način na koji bi irska porezna uprava primijenila odjeljak 25. zakona TCA iz 1997. na sve druge porezne obveznike u sličnoj situaciji.
COMMENTS FROM APPLE
Isto tako, nije bilo selektivnog tretmana na temelju diskrecijske odluke jer je ovlast irske porezne uprave u pogledu prosuđivanja bila ograničena na objektivne kriterije povezane s poreznim sustavom.
Apple's comments on the Opening Decision overlap to a large extent with Ireland's comments, in particular as regards the applicable national law under which the existence of an advantage should be determined.
Osim toga, čak i da se načelo tržišnih uvjeta primjenjivalo na transakcije u ovom predmetu, u ad hoc izvješću [poreznog savjetnika društva Apple] koje je dostavio Apple zaključuje se da je raspodjela dobiti na irske podružnice u rasponu odgovarajućih rezultata čak i na temelju zahtjeva trenutačnih pravila o određivanju transfernih cijena, zbog čega na temelju spornih poreznih rješenja nije nastala prednost za ASI i AOE.
Apple submits that Apple's IP has been and continues to be predominantly developed in the US at Apple Inc.'s headquarters in Cupertino, US.
U skladu s tim izvješćem ASI i AOE preuzeli su ključne rizike povezane s uspjehom proizvoda i neispravnošću proizvoda na međunarodnim tržištima.
This is where the vast majority of Apple's R & D engineers are located.
Distributeri i preprodavatelji proizvoda društva Apple (povezane i treće osobe) bili su zaštićeni od tih rizika ugovornim uvjetima, globalnim politikama i pristupima distribuciji (kao što je nadzor nad zalihama).
The executives who make all strategic and final decisions on R & D activity and the commercialisation of ideas from product design through to product launch are also based in the US.
Politike za upravljanje poslovnim rizicima i njihovo ublažavanje uspostavio je Apple Inc. u SAD-u.
Apple Inc. is the sole owner of the legal title to all Apple IP.
ASI i AOE imali su financijski kapacitet da snose sve poslovne rizike i donesu sve nužne strateške odluke radi ublažavanja izloženosti društva poslovnim rizicima.
No decisions concerning the exploitation of Apple's IP or the development of Apple products (such as decisions regarding what IP to commercialise and how to manufacture products) are made in Ireland.
Konkretno, u izvješću su utvrđene gospodarski važne aktivnosti irskih podružnica s obzirom na njihove funkcije i činjenične okolnosti, u njemu se utvrđuje da je metoda transakcijske neto marže najprimjerenija metoda raspodjele dobiti radi određivanja oporezive dobiti te se u njemu utvrđuje da je najprimjereniji pokazatelj razine dobiti za irsku podružnicu ASI-ja omjer Berry [114], a za irsku podružnicu AOE-a to je marža u odnosu na ukupne troškove.
No employee of the Irish branches has responsibility for R & D or any decision associated with the right to use and exploit Apple's IP.
[Porezni savjetnik društva Apple] navodi da je u slučaju distributera koji prodaje robu drugim povezanim distributerima jedina funkcija dodane vrijednosti logistika distribucije robe; trošak robe samo se prosljeđuje sljedećem kupcu proizvoda.
All such decisions are made in the US by Apple Inc. and/or by ASI's and AOE's boards, which manage and control the companies from outside of Ireland.
Trošak provedbe distribucije trebao bi odgovarati operativnim troškovima društva.
Apple's marketing is a key strategic component for the company.
U tom bi slučaju društvo trebalo dobiti naknadu samo za te izdatke.
The marketing strategy is also controlled and managed from the US where all key decisions are made.
Upotrebom omjera Berry distributeru bi se treba dati povrat distribucijskih troškova (troškova dodane vrijednosti) transakcije po metodi „troškovi plus”.
All marketing campaigns are designed and developed in the US.
U izvješću se zatim navode podatci o profitabilnosti koji proizlaze iz skupa odabranih trećih društava s funkcijama sličnima funkcijama irskih podružnica i ocjenjuje se stvarna raspodjela dobiti u skladu s rješenjima u kontekstu podataka o trećim osobama.
The Irish branches have no involvement in the creation and development of marketing campaigns and ASI's Irish branch compensates Apple Inc. for its provision of worldwide marketing services.
U pogledu ocjene rezultata raspodjele dobiti na irske podružnice u skladu s rješenjem iz 1991. u izvješću se utvrđuje usporedivi skup podataka o profitabilnosti trećih osoba za godine 2004., 2005. i 2006.
As regard the assessment of the existence of an advantage, the Commission did not identify the correct counter-factual to establish such an advantage, which must be the national tax rules governing the treatment of non-tax resident companies with Irish branches only (that is to say, Section 25 TCA 97) and not OECD principles that carry no force of law in Ireland.
[115] te se uspoređuje stvarna dobit pripisana irskim podružnicama u godinama od 2004. do 2007. s tim usporedivim skupom.
Since the profit allocation methods agreed to in the contested tax rulings were consistent with Irish Revenue's administrative practice under Section 25 TCA 97, ASI's and AOE's tax burden was not reduced by those rulings that, therefore, they did not confer any advantage upon it.
Ishod studije o usporedivim vrijednostima iz ad hoc izvješća [poreznog savjetnika društva Apple] provedene na temelju omjera Berry za ASI prikazana je na slici 10., a ishod primjene marže u odnosu na ukupne troškove za AOE prikazan je na slici 11.
Equally, the private market operator test cannot be used to impose the arm's length principle for finding an advantage, since that test cannot be applied to the State as it is acting as a public authority, nor to the taxpayer.
Slika 10.
Furthermore, there is no selective treatment in this case, since the contested tax rulings only confirmed the profit to be allocated to the Irish branches in line with Section 25 TCA 97 and related administrative practice and in the same manner as Irish Revenue would apply Section 25 TCA 97 to all other taxpayers in a similar situation.
Raspon omjera Berry po tržišnim uvjetima prema neovisnim subjektima za prodaju/distribuciju u skladu s navodima [poreznog savjetnika društva Apple]
There was also no selective treatment based on discretion as Irish Revenue's power to exercise judgment was limited by objective criteria related to the tax system.
Trogodišnji ponderirani prosjek
In addition, even if the arm's length principle applied to the transactions in this case, the [Apple's tax advisor] ad hoc report submitted by Apple comes to the conclusion that the profit allocation to the Irish branches falls within the range of appropriate outcomes even under the requirements of current transfer pricing rules, so that the contested tax rulings did not confer any advantage on ASI and AOE.
Omjer Berry – 2004. do 2006.
According to that report, ASI and AOE assumed the key risks related to product success and product defect in the international markets.
Omjer Berry – 2009. do 2011.