natgillin/translations-raw huggingface dataset:
It also requested all rulings issued in years 2010, 2011 and 2012 by Irish Revenue.
Ti su predmeti uključivali sljedećih devet društava: društvo [A] [3], društvo [B], društvo [C1], društvo [D], društvo [E], društvo [F], društvo [G1], društvo [G2] i društvo [G3].
On 25 September 2013, Ireland provided the rulings issued to the nine companies, as well as the rulings issued in years 2010, 2011 and 2012, the latter of which contained a small number of advanced pricing agreements (hereinafter: ‘APAs’), including bilateral APAs.
Dopisom od 26. kolovoza 2013.
By letter of 21 October 2013, the Commission requested Ireland to provide the rulings issued by Irish Revenue in 1991 and 2007 in favour of ASI and AOE and all essential elements supporting the requests to Irish Revenue to obtain those rulings, in particular, underlying reports of the companies' tax advisor.
Komisija je zatražila rješenja koja je irska porezna uprava izdala za tih devet društava.
By letter of 24 January 2014, the Commission requested an explanation of the rulings provided by Ireland on 25 September 2013.
Komisija je dopisom od 21. listopada 2013. od Irske zatražila da dostavi rješenja koja je irska porezna uprava izdala 1991. i 2007. u korist ASI-ja i AOE-a te sve bitne elemente koji su poslužili kao temelj irskoj poreznoj upravi u donošenju tih rješenja, posebno osnovna izvješća poreznog savjetnika tih društava.
The Commission also requested Ireland to provide all rulings on profit allocation issued since 2004 and all rulings issued prior to that date and still in force, as well as all essential elements supporting those rulings.
Irska je 6. ožujka 2014. dostavila dodatna rješenja o raspodjeli dobiti za društva čije je zahtjeve obrađivao odjel za velike predmete (engl.
On 6 March 2014, Ireland provided additional rulings on profit allocation in relation to companies whose requests were dealt with by Irish Revenue's ‘Large Cases Division’.
Large Cases Division) irske porezne uprave.
That information was provided for ten companies: Company [H], Company [I], Company [C2], Company [J], Company [K], Company [D], Company [L], Company [M], Company [N] and Company [O] [4].
Te su informacije dostavljene za deset društava: društvo [H], društvo [I], društvo [C2], društvo [J], društvo [K], društvo [D], društvo [L], društvo [M], društvo [N] i društvo [O] [4].
By letter of 6 June 2014, the Commission responded to those concerns by explaining that the discussions between the Commission and the OECD were of a general nature and that no confidential taxpayer information had been disclosed to the OECD.
Dopisom od 6. lipnja 2014.
On 11 June 2014, the Commission adopted, in accordance with Article 108(2) of the Treaty, its decision to open the formal investigation procedure into the 1991 and 2007 tax rulings issued by Irish Revenue in favour of ASI and AOE on the grounds that those rulings could constitute State aid within the meaning of Article 107(1) of the Treaty (hereinafter: the ‘Opening Decision’).
Komisija je na tu zabrinutost odgovorila objašnjenjem da su rasprave između Komisije i OECD-a bile općenite prirode i da OECD-u nisu otkrivene nikakve povjerljive informacije o poreznim obveznicima.
By letter of 5 September 2014, Ireland submitted its comments on the Opening Decision.
Komisija je 11. lipnja 2014. u skladu s člankom 108. stavkom 2.
On 17 October 2014, the Opening Decision was published in the Official Journal [5], whereby interested parties were invited to submit their comments on the Commission's investigation.
Ugovora donijela odluku o pokretanju službenog istražnog postupka u pogledu poreznih rješenja iz 1991. i 2007. koja je irska porezna uprava izdala u korist ASI-ja i AOE-a na temelju toga da bi ta rješenja mogla činiti državnu potporu u smislu članka 107. stavka 1.
By letter of 17 November 2014, the Commission received comments from Apple.
Ugovora (dalje u tekstu: „odluka o pokretanju postupka”).
Attached to those comments was an ad hoc profit allocation report prepared by its tax advisor [Apple's tax advisor] (hereinafter: ‘the [Apple's tax advisor] ad hoc report’).
Dopisom od 5. rujna 2014.
Comments were also submitted by Ibec [6] and Oxfam and a joint letter was submitted by several trade organisations [7].
Irska je dostavila primjedbe na odluku o pokretanju postupka.
On 9 January 2015, a meeting took place between the Commission's services and representatives of Apple, during which Apple explained its new corporate structure in Ireland to the Commission.
Odluka o pokretanju postupka objavljena je u Službenom listu [5] 17. listopada 2014., a u njoj su zainteresirane strane pozvane da dostave svoje primjedbe na istražni postupak Komisije.
By email of 19 January 2015, Apple submitted a summary of the key elements of Apple's […] restructuring in Ireland to the Commission as a follow-up to the meeting of 9 January 2015.
Komisija je 17. studenoga 2014. zaprimila primjedbe društva Apple.
On 30 January 2015 and 11 March 2015, Ireland submitted its observations on the third party comments received by the Commission in response to the Opening Decision.
Uz te je primjedbe priloženo ad hoc izvješće o raspodjeli dobiti koje je sastavio njegov porezni savjetnik [porezni savjetnik društva Apple] (dalje u tekstu: „ad hoc izvješće [poreznog savjetnika društva Apple]”).
By letter of 4 February 2015, the Commission requested Ireland's views on Apple's new corporate structure in Ireland, as well as all written exchanges between Irish Revenue and Apple regarding that new corporate structure.
Primjedbe su dostavili i Ibec [6] i Oxfam, a nekoliko trgovinskih organizacija dostavilo je zajednički dopis [7].
Ireland replied to that request by letter of 25 February 2015 and provided the requested written exchanges and notes of a conference call of 11 December 2014 between Irish Revenue and Apple.
Službe Komisije i predstavnici društva Apple održali su 9. siječnja 2015. sastanak tijekom kojeg je Apple objasnio Komisiji svoju novu korporativnu strukturu u Irskoj.
In addition, Ireland asked the Commission to further clarify some aspects of its investigation into the 1991 and 2007 tax rulings which, according to Ireland, seemed to be based on a misapprehension by the Commission as to the applicable national law.
U nastavku na sastanak od 9. siječnja 2015.
By letter of 5 March 2015, the Commission sent a request for information to Ireland which related to information on the interest income reported in ASI's and AOE's financial accounts and the allocation of that income within ASI and AOE.
Apple je porukom e-pošte od 19. siječnja 2015.
In addition, the Commission requested information on the management of the intellectual property licences held by ASI and AOE for the procurement, manufacturing, sales and distribution of Apple products outside of the Americas (hereinafter: the ‘Apple IP licences’) and whether employees of the Apple group were involved in such management.
Komisiji dostavio sažetak ključnih elemenata restrukturiranja društva Apple […] u Irskoj.
Ireland replied by letter of 15 April 2015, providing all the requested information, including an annex submitted by Apple.
Irska je 30. siječnja 2015. i 11. ožujka 2015. dostavila svoja očitovanja na primjedbe trećih strana koje je Komisija zaprimila kao odgovor na odluku o pokretanju postupka.
In a second letter sent on the same day, Ireland agreed to a meeting with the Commission.
Dopisom od 4. veljače 2015.
On 17 April 2015, the Commission sent a letter to Ireland responding to the latter's request of 25 February 2015 to clarify certain aspects of its investigation into the 1991 and 2007 rulings (hereinafter: the ‘letter of 17 April 2015’).
Komisija je zatražila stajalište Irske o novoj korporativnoj strukturi društva Apple u Irskoj, kao i svu pisanu korespondenciju između irske porezne uprave i društva Apple o toj novoj korporativnoj strukturi.
The Commission requested Ireland to forward a copy of that letter to Apple.
Irska je na taj zahtjev odgovorila dopisom od 25. veljače 2015. te je dostavila zatraženu pisanu korespondenciju i bilješke s telefonske konferencije od 11. prosinca 2014. između irske porezne uprave i društva Apple.
By email of 23 April 2015, the Commission invited Apple to comment on the letter of 17 April 2015.
Osim toga, Komisija je zatražila informacije o upravljanju licencijama intelektualnog vlasništva koje ASI i AOE posjeduju radi nabave, proizvodnje, prodaje i distribucije proizvoda društva Apple izvan Sjeverne i Južne Amerike (dalje u tekstu: „licencije intelektualnog vlasništva društva Apple”) i o tome jesu li zaposlenici grupe Apple bili uključeni u to upravljanje.
In addition, the Commission requested Apple to provide the minutes of the meetings of ASI's board of directors for the same period for which board meeting minutes of AOE's board of directors had previously been provided.
Irska je odgovorila dopisom od 15. travnja 2015. i dostavila sve zatražene informacije, uključujući prilog koji je dostavio Apple.
By letters of 4 May 2015, Ireland and Apple replied to the letter of 17 April 2015.
U drugom dopisu poslanom istog dana Irska je pristala na sastanak s Komisijom.
On 7 May 2015, Apple's letter was forwarded to Ireland for comment.
Komisija je 17. travnja 2015. poslala dopis Irskoj kao odgovor na njezin zahtjev od 25. veljače 2015. da Komisija pojasni određene aspekte svojeg istražnog postupka u pogledu rješenja iz 1991. i 2007. (dalje u tekstu: „dopis od 17. travnja 2015.”).
On 20 May 2015, Ireland commented on Apple's observations on the letter of 17 April 2015.
Službe Komisije i društvo Apple održali su sastanak 22. travnja 2015.
On 27 May 2015, Apple submitted all the minutes and resolutions of both ASI's and AOE's board of directors for the requested period in response to the Commission's email of 23 April 2015.
Irska je prisustvovala tom sastanku, koji je bio usmjeren na raspodjelu dobiti unutar ASI-ja i AOE-a.
On 17 July 2015, Ireland replied to the Commission's email of 9 July 2015 stating, in particular, that it did not consider the draft minutes to present an accurate or comprehensive record of the 7 May 2015 meeting.
Irska je 20. svibnja 2015. dostavila primjedbe na očitovanja društva Apple o dopisu od 17. travnja 2015.
In addition, Ireland attached an opinion prepared by Hon. John D. Cooke (hereinafter: the ‘Cooke opinion’).
Komisija je porukom e-pošte od 9. srpnja 2015.
By letter of 28 July 2015, the Commission responded to Ireland's letter of 17 July 2015.
Irskoj poslala nacrt zapisnika sa sastanka od 7. svibnja 2015. i pozvala Irsku da se složi s tim zapisnikom ili predloži njegove izmjene.
By letter of 7 September 2015, Apple provided its comments on the minutes of the meeting on 7 May 2015.
Irska je dopisom od 14. kolovoza 2015. dostavila svoje primjedbe na zapisnik sa sastanka održanog 7. svibnja 2015.
Apple also submitted an opinion prepared by Professor [Apple's advisor] (hereinafter: the ‘[Apple's advisor] opinion’).
Dopisom od 11. studenoga 2015.
After several exchanges of letters between Ireland and the Commission on 25 November 2015, 27 November 2015 and 2 December 2015 regarding the scope of the request for information and the deadline to reply, Ireland provided part of the requested information by letter dated 8 December 2015.
U tom je dopisu izrazila i zabrinutost u pogledu načina na koji se odvijao istražni postupak.
In that letter, Ireland also indicated that the missing information would be submitted later and that Apple is working on compiling the information requested.
Glavni izvršni direktor društva Apple Inc. (dalje u tekstu: „direktor društva Apple”), T. Cook, i povjerenica za tržišno natjecanje, M. Vestager, održali su 21. siječnja 2016. sastanak, kojem je prisustvovala i Irska.
It also expressed its concerns in that letter about the manner in which the investigation had proceeded.
Dopisom od 29. siječnja 2016.
On 21 January 2016, a meeting took place between the Chief Executive Office of Apple Inc. (hereinafter: ‘Apple's CEO’), Mr Cook, and the Commissioner for Competition, Ms. Vestager, at which Ireland was also present.
Irska je dostavila dodatne informacije kao odgovor na zahtjev Komisije od 11. studenoga 2015.
By letter dated 25 January 2016, Apple's CEO provided further clarifications regarding the points raised by Apple during the meeting on 21 January 2016.
Dopisom od 17. veljače 2016.
The Commissioner for Competition responded to that letter by letter of 29 February 2016.
Irska je ponovno izrazila zabrinutost u pogledu načina na koji se odvijao istražni postupak i navela kako smatra da je Komisija povrijedila pravila pravičnosti postupka i prava na obranu.
By letter of 17 February 2016, Ireland again expressed its concerns about the manner in which the investigation had proceeded, indicating that it considered the rules of procedural fairness and the rights of defence to have been breached by the Commission.
Dopisom od 18. veljače 2016.
By letter of 18 February 2016, Apple submitted additional clarifications regarding the points raised during the meeting on 21 January 2016.
Irska je dostavila neovisno ad hoc izvješće o raspodjeli dobiti koje je sastavilo društvo Pricewaterhouse Cooper (dalje u tekstu: „ad hoc izvješće PwC-a”) i kojim se, prema mišljenju Irske, podupire njezin stav da je raspodjela dobiti na irske podružnice ASI-ja i AOE-a koju je odobrila irska porezna uprava u poreznim rješenjima iz 1991. i 2007. obavljena po tržišnim uvjetima.
Apple indicated in that letter that it was their understanding that the Opening Decision challenged the profit allocation to the Irish branches of ASI and AOE.
Komisija je […] zatražila neke dodatne […] informacije […].
By letter of 8 March 2016, the Commission […] requested some additional […] information […].
Društvo Apple poslalo je 14. ožujka 2016. […] dodatni dopis u kojem je izrazilo […] zabrinutost u pogledu pravičnosti postupka.
The Commission also addressed the concerns expressed by Ireland on 17 February 2016 on the scope of the investigation, by explaining that the subject-matter of the investigation consisted in examining whether the allocation of profit to ASI's and AOE's Irish branches endorsed by the 1991 and 2007 tax rulings gave rise to State aid.
Komisija je na taj dopis odgovorila 20. travnja 2016. i poslala primjerak svojeg dopisa Irskoj.
On 14 March 2016, Apple […] sent a further letter expressing […] concerns about the fairness of the proceedings.
Kao odgovor na dopis Komisije od 22. srpnja 2016. društvo Apple poslalo je 24. kolovoza 2016. dopis Komisiji u kojem je izrazilo zabrinutost u pogledu pravičnosti postupka.
The Commission replied to that letter on 20 April 2016 and sent a copy of its letter to Ireland.
Irska je 23. ožujka 2016. poslala dva dopisa Komisiji.
The Commission replied to the letter of 6 May 2016 on 22 July 2016 and sent a copy of its letter to Ireland.
Irska je dostavila dopis društva Apple od 22. travnja 2016., čime je Irska Komisiji dostavila informacije kao odgovor na Komisijin zahtjev za dostavu informacija od 11. studenoga 2015. i […] od 8. ožujka 2016.
In response to the Commission's letter of 22 July 2016, Apple sent a letter to the Commission on 24 August 2016 expressing Apple's concerns about the fairness of the proceedings.
ČINJENIČNI I PRAVNI KONTEKST
On 23 March 2016, Ireland sent two letters to the Commission.
Ova odluka odnosi se na dva porezna rješenja koja je irska porezna uprava izdala 29. siječnja 1991. i 23. svibnja 2007. u korist ASI-ja i AOE-a (dalje u tekstu: „sporna porezna rješenja”).
By its first letter, Ireland provided part of the information requested by the Commission in its letter of 8 March 2016 and stated that it would provide the remainder of the information on 22 April 2016.
Spornim poreznim rješenjima prihvaćaju se metode kojima ASI i AOE raspodjeljuju dobit na svoje irske podružnice.
By its second letter, Ireland again expressed its concerns about the fairness of the procedure.
Spornim poreznim rješenjima omogućuje se ASI-ju i AOE-u da odrede svoju godišnju obvezu plaćanja poreza na dobit trgovačkih društava u Irskoj primjenom metoda za raspodjelu dobiti koje je u tim rješenjima odobrila irska porezna uprava.
By letter of 22 April 2016, Ireland submitted a letter from Apple dated 22 April 2016 by which Ireland provided to the Commission the information in response to the Commission's request for information of 11 November 2015 and […] of 8 March 2016.
U skladu s informacijama koje je dostavilo društvo Apple, zadnja financijska godina na koju se primjenjuje rješenje iz 2007. jest 2014., koja završava 27. rujna 2014.
On 24 May 2016, Ireland provided additional information to supplement its submission of 22 April 2016.
KORISNICI SPORNIH POREZNIH RJEŠENJA
That information consisted of minutes of meetings of ASI's and AOE's board of directors which had previously not been provided.
GRUPA APPLE
FACTUAL AND LEGAL BACKGROUND
Grupa Apple sastoji se od društva Apple Inc. i svih društava koja nadzire Apple Inc. (dalje u tekstu pod zajedničkim nazivom „društvo Apple”).
This Decision concerns two tax rulings issued by Irish Revenue on 29 January 1991 and on 23 May 2007 in favour of ASI and AOE (hereinafter ‘the contested tax rulings’).
Sjedište je društva Apple u Sjedinjenim Američkim Državama (dalje u tekstu: „SAD”).
The contested tax rulings endorse methods for ASI and AOE to allocate profit to their respective Irish branches.
Apple osmišljava, proizvodi i stavlja na tržište uređaje za mobilnu komunikaciju i medijske uređaje, osobna računala i prijenosne digitalne uređaje za reprodukciju glazbe.
The contested tax rulings allow ASI and AOE to determine their yearly corporation tax liability in Ireland by applying the profit allocation methods endorsed by Irish Revenue in those rulings.
Prodaje širok raspon povezanog softvera, usluga, perifernih uređaja, mrežnih rješenja te digitalnog sadržaja i aplikacija trećih osoba.
The 1991 ruling was in force until 2007, when it was replaced by the 2007 ruling.
Društvo Apple prodaje svoje proizvode diljem svijeta u svojim maloprodajnim trgovinama, internetskim trgovinama i izravnom prodajom, kao i preko trećih mobilnih mrežnih operatera, trgovaca u veleprodaji, trgovaca u maloprodaji i preprodavatelja s dodanom vrijednošću.
The 2007 ruling was in force until Apple's new corporate structure in Ireland was put into place.
Osim toga, društvo Apple u svojim internetskim i maloprodajnim trgovinama prodaje niz proizvoda trećih osoba koji su kompatibilni s proizvodima društva Apple, uključujući aplikacije te raznu dodatnu opremu i periferne uređaje.
According to the information provided by Apple, the last financial year to which the 2007 ruling applies is 2014, which ends on 27 September 2014.
Društvo Apple prodaje potrošačima, poduzećima i vladama diljem svijeta.
BENEFICIARIES OF THE CONTESTED TAX RULINGS
Društvo Apple svojim poslovanjem u prvom redu upravlja na zemljopisnoj osnovi.
THE APPLE GROUP
Zemljopisni izvještajni segmenti dijele se na Sjevernu i Južnu Ameriku, Europu [8], Japan, šire područje Kine i preostali prostor Azije i Pacifika.
The Apple Group is composed of Apple Inc. and all companies controlled by Apple Inc. (hereinafter collectively referred to as: ‘Apple’).
Društvo Apple zabilježilo je 2015. globalnu neto prodaju u iznosu od 233,7 milijardi USD i neto dohodak u iznosu od 53,4 milijarde USD [9].
Apple is headquartered in the United States of America (hereinafter: the ‘US’).
Društvo Apple držalo je 26. rujna 2015. preko inozemnih društava kćeri 186,9 milijardi USD u novcu, novčanim ekvivalentima i utrživim vrijednosnim papirima [10].
Apple designs, manufactures and markets mobile communication and media devices, personal computers and portable digital music players.
Taj iznos u biti odgovara inozemnoj dobiti koja nije podlijegala oporezivanju [11].
It sells a variety of related software, services, peripherals, networking solutions and third-party digital content and applications.
Poslovanje društva Apple u svijetu organizirano je prema ključnim funkcionalnim područjima uz središnje upravljanje i usmjeravanje iz SAD-a, koje provode direktori koji se nalaze u Cupertinu u SAD-u.
Apple sells its products worldwide through its retail stores, online stores and direct sales force, as well as through third-party cellular network carriers, wholesalers, retailers and value-added resellers.
Ključna su funkcionalna područja u grupi Apple sljedeća: istraživanje i razvoj, marketing, poslovanje, prodaja te opći poslovi i administracija.
In addition, Apple sells a variety of third-party products compatible with Apple products, including application software and various accessories and peripherals, through its online and retail stores.
STRUKTURA DRUŠTVA APPLE U IRSKOJ
Apple sells to consumers, businesses and governments worldwide.
Grupa Apple uključuje društva osnovana u Irskoj.
Apple manages its business primarily on a geographic basis.
Među društvima grupe Apple osnovanima u Irskoj mogu se razlikovati društva osnovana u Irskoj koja su i porezno rezidentna u Irskoj, kao što su ADI, Apple Operations i Apple Sales Ireland, te društva koja su osnovana u Irskoj, ali nisu porezno rezidentna u Irskoj, kao što su AOI, ASI i AOE.
The geographic reporting segments are Americas, Europe [8], Japan, Greater China, and Rest of Asia Pacific.
Od društava grupe Apple koja su osnovana i porezno rezidentna u Irskoj i imaju zaposlenike u Irskoj, ADI ima sklopljen ugovor s ASI-jem o osiguranju distribucije proizvoda društva Apple izvan Sjeverne i Južne Amerike, Apple Operations nabavlja alat i opremu koje upotrebljavaju proizvođači te nabavlja komponente i dijelove od dobavljača kako bi ih prodavao proizvođačima, a Apple Sales Ireland lokalno podupire prodajne programe društva Apple u Irskoj.
The key functional areas in the Apple group are: Research and Development (hereinafter ‘R&D’), Marketing, Operations, Sales, and General and Administration.
Korporativna struktura društva Apple u Irskoj
APPLE's STRUCTURE IN IRELAND
osnovano u SAD-u
The Apple Group includes companies incorporated in Ireland.
osnovano u Irskoj
Amongst the companies of the Apple Group incorporated in Ireland, a distinction can be made between companies incorporated in Ireland that are also tax resident in Ireland, such as ADI, Apple Operations and Apple Sales Ireland, and companies that are incorporated in Ireland but are not tax resident in Ireland, such as AOI, ASI and AOE.
NEPOSTOJANJE POREZNE REZIDENTNOSTI DRUŠTAVA ASI I AOE
Of the Apple Group companies incorporated and tax resident in Ireland with employees in Ireland, ADI has been contracted by ASI to ensure the distribution of Apple products outside of the Americas, Apple Operations acquires tooling equipment for use by manufacturers and procures components parts from suppliers for sale to manufacturers and Apple Sales Ireland supports Apple's Sales programs locally in Ireland.
Za društvo koje je osnovano u skladu s irskim pravom ili koje podliježe središnjem upravljanju i nadzoru u Irskoj ili oboje smatra se da je porezno rezidentno u Irskoj i stoga je ondje obvezno plaćati porez na dobit trgovačkih društava ostvarenu diljem svijeta.
Of the Apple Group companies incorporated in Ireland, but not tax resident in Ireland, ASI is a fully owned subsidiary of AOE, which in turn is a fully owned subsidiary of AOI, which in turn is a fully owned subsidiary of Apple Inc., which is incorporated in the US [12].
To znači da su društva osnovana u Irskoj u načelu obvezna plaćati porez u Irskoj, čak i ako se njima upravlja i nadzire ih se izvan Irske.
AOE and ASI operate in Ireland through branches.
Međutim, prije njegove izmjene Zakonom o financijama iz 2013. (engl.
Figure 1 demonstrates this corporate structure:
Finance Act 2013) i Zakonom o financijama iz 2014. (engl.
Figure 1
Finance Act 2014), odjeljkom 23.A Zakona o konsolidaciji poreza iz 1997. (eng.
Apple's corporate structure in Ireland
Taxes Consolidation Act 1997, dalje u tekstu: „zakon TCA iz 1997.”) bile su predviđene dvije iznimke od tog pravila kojima se društvima osnovanima u Irskoj omogućavalo da ih se smatra nerezidentnim društvima.