natgillin/translations-raw huggingface dataset:
In the present case, it is not possible to perform a reliable comparability analysis.
Peto, prihvaćanjem tvrdnje da bi referentni sustav trebao biti ograničen na trgovačka društva koja pripadaju multinacionalnoj grupi trgovačkih društava samo zato što se članak 164. stavak 3.
The comparables provided in the TP Report are not relevant in this respect, since those relate to companies which were active in data processing, database activities, other computer related activities, market research and public opinion polling, business and management consultancy activities and advertising, and none of those services are performed by LuxSCS.
LIR-a primjenjuje samo na takva trgovačka društva omogućilo bi se državama članicama da donose fiskalne mjere kojima se multinacionalna društva očito stavljaju u povoljniji položaj od neovisnih društava.
To perform a reliable comparability analysis in the present case, relevant uncontrolled comparables providing services similar to the general administrative services provided by LuxSCS under the License Agreement would need to be identified.
Trgovačka društva koja pripadaju multinacionalnoj grupi trgovačkih društava mogu obavljati i obavljaju iste djelatnosti kao neovisna trgovačka društva i te se dvije vrste trgovačkih društava mogu međusobno natjecati i to i čine.
However, a sub-license agreement comparable to the License Agreement is hard to conceive between independent parties.
Budući da se ukupna oporeziva dobit obje vrste trgovačkih društava u skladu s općim luksemburškim sustavom poreza na dobit trgovačkih društava oporezuje po istoj stopi poreza na dobit, svakom mjerom kojom se prethodno navedenima omogućuje da smanje svoju poreznu osnovu na koju se primjenjuje ta porezna stopa osigurava se povlašteni porezni tretman u obliku smanjenja obveze plaćanja poreza na dobit trgovačkih društava u odnosu na neovisna društva te se narušava tržišno natjecanje i utječe na trgovinu unutar EU-a.
Finally, an adjustment would have to be made to any comparables included in a transfer pricing analysis to exclude pass-through costs incurred by those comparables from the cost base to which the mark-up should not be applied.
Ugovora pa stoga čak i ako postoji suprotna praksa odlučivanja, to ne bi trebalo utjecati na zaključke iz ove odluke.
Such comparables simply do not exist.
U svakom slučaju u tim odlukama su nacionalni porezni sustavi zbog kojih nastaje potpora uspostavljeni na način da se u njima već razlikuje između različitih kategorija integriranih trgovačkih društava.
It is therefore not possible to conduct a comparability analysis in the present case without making significant and potentially random adjustments which would alter the reliability of that analysis.
Da bi se mogla utvrditi selektivnost tih sustava, nije bilo nužno usporediti tretman korisnika s tretmanom neovisnih društava.
Consequently, the Commission has refrained from performing a comparability analysis for the purposes of determining the level of a mark-up applicable to the functions actually performed by LuxSCS.
Međutim, to ne znači da ti sustavi nisu bili selektivni i s tog gledišta.
Instead, the Commission relies on the conclusion in the 2010 JTPF Report according to which a mark-up for low-added intra-group services in the range of 3 % to 10 % was observed by the national tax administrations of the Member States participating in the JTPF.
Amazon je tvrdio i da Komisija, kako bi mogla dokazati selektivnost u ovom slučaju, mora usporediti tretman društva LuxOpCo na temelju spornog poreznog rješenja s praksom poreznih rješenja luksemburške porezne uprave općenito i posebno s 97 rješenja za koja je utvrdila da se njima navodno odobrava metoda podjele dobiti.
According to that Report, the mark-up most often observed in practice was 5 % on the costs of providing such services.
Komisija se ne slaže s tom tvrdnjom jer bi to značilo da je referentni sustav ta praksa, koja je ograničena na potkategoriju rješenja, a ne odredbe luksemburškog nacionalnog poreznog zakonodavstva.
As explained in Recital 258, where an arm's length range is deemed to comprise of equally reliable results, it is appropriate to use a measure of ‘central tendency’, such as the median, to select the most appropriate point in the range.
Ako se prihvati ta tvrdnja, poreznoj upravi država članica omogućilo bi se da stalno odstupa od svojeg nacionalnog poreznog zakonodavstva kako bi dosljedno osigurala povlašteni porezni tretman određenoj kategoriji poreznih obveznika, odnosno onima koji su zatražili i ishodili predmetnu vrstu rješenja.
The Commission therefore considers it appropriate to apply a mark-up of 5 % to the external costs incurred by LuxSCS for the maintenance of its legal ownership of the Intangibles, as described in Recital 429.
U svakom slučaju Komisija primjećuje da se niti u jednom od 97 rješenja na koja upućuje Amazon ne spominju metoda podjele dobiti ili TNMM kao metode određivanja transfernih cijena koje su odobrene predmetnim poreznim rješenjem.
In that way, an arm's length remuneration for LuxSCS's performance of services under the License Agreement is determined, so long as those costs actually reflect actual functions that were carried out by LuxSCS.
Od 97 rješenja na koja upućuje Amazon 78 se odnosilo na porezni tretman zajmova koji sudjeluju u dobiti i 6 na zajmove za podjelu prihoda, koji su oba financijski hibridni instrumenti.
Conclusion on the primary finding of an economic advantage
Komisija na temelju toga smatra da se nijedno od 97 poreznih rješenja na koja upućuje Amazon ne može usporediti sa spornim poreznim rješenjem.
In light of the foregoing analysis, an arm's length remuneration for LuxSCS under the License Agreement (i.e. the License Fee) equals the sum of Buy-In and CSA Costs incurred by LuxSCS in relation to the Intangibles, without a mark-up, plus any relevant costs incurred directly by LuxSCS as described in Recital 429 to which a mark-up of 5 % should be applied to the extent that those costs may be considered to reflect actual functions performed by LuxSCS.
S obzirom na navedeno, Komisija zaključuje da je primjenjivi referentni sustav opći luksemburški sustav poreza na dobit trgovačkih društava, a ne članak 164. stavak 3.
That level of remuneration fits the economic reality of the controlled transaction as properly remunerating the functions performed by the parties thereto, taking into account the assets used and the risks assumed by them.
LIR-a.
It reflects what an independent party in a position similar to that of LuxOpCo would be willing to pay for the rights and obligations assumed by it under the License Agreement.
Kako je pokazano u odjeljku 9.2., spornim poreznim rješenjem odobrava se sustav određivanja transfernih cijena kojim se dobiva oporeziva dobit društva LuxOpCo koja odstupa od pouzdane približne vrijednosti rezultata utemeljenog na tržištu u skladu s načelom tržišnih uvjeta, zbog čega se smanjuje njegova porezna osnovica za potrebe plaćanja poreza na dobit.
That level of remuneration provides LuxSCS with sufficient means to cover its payment obligations under the Buy-In Agreement and the CSA and the costs it incurs in the performance of its administrative functions (if any) over any given period.
S druge strane, neovisna trgovačka društva, trgovačka društva koja su dio multinacionalne grupe trgovačkih društava koja posluju isključivo s nepovezanim strankama i trgovačka društva koja su dio multinacionalne grupe trgovačkih društava koja u svojim transakcijama unutar grupe primjenjuju transferne cijene po tržišnim uvjetima oporezuju se na temelju razine dobiti u Luksemburgu koja se temelji na cijenama dogovorenima na tržištu po tržišnim uvjetima.
LuxSCS would be ensured that remuneration in full on an annual basis, independently of LuxOpCo's business results (including periods in which LuxOpCo is loss-making).
Stoga se može reći da sporno porezno rješenje odstupa od općeg luksemburškog sustava poreza na dobit trgovačkih društava jer se njime društvu LuxOpCo osigurava povlašteni porezni tretman koji nije dostupan drugim trgovačkim društvima koja su porezni obveznici u Luksemburgu i čija se oporeziva dobit temelji na cijenama koje su dogovorene na tržištu po tržišnim uvjetima.
Such a level of remuneration appropriately reflects the fact that LuxOpCo develops, enhances, manages, and exploits the Intangibles in relation to Amazon's European retail and service business, takes all relevant strategic decisions in relation to that business, and assumes and controls the relevant risks in this respect, while LuxSCS does not perform any value adding functions in relation to the Intangibles or that business.
Prema tome, može se reći da se tim rješenjem društvu LuxOpCO dodjeljuje selektivna prednost u skladu s općim luksemburškim sustavom poreza na dobit trgovačkih društava.
Considering that this level of remuneration is lower than the level of remuneration for LuxSCS resulting from the transfer pricing arrangement endorsed by the contested tax ruling, according to which it was attributed the entire residual profit generated by LuxOpCo in excess of a routine remuneration for allegedly routine functions, the Commission concludes that the contested tax ruling conferred an economic advantage on LuxOpCo in the form of a reduction of its taxable base for Luxembourg corporate income tax purposes as compared to the income of companies whose taxable profit reflects prices negotiated at arm's length on the market.
Povlašteni tretman u odnosu na trgovačka društva porezne obveznike koja su dio multinacionalne grupe trgovačkih društava
SUBSIDIARY FINDING OF AN ECONOMIC ADVANTAGE
Ne dovodeći u pitanje zaključak iz prethodne uvodne izjave, Komisija dalje zaključuje da čak i ako se referentni sustav ograniči na članak 164. stavak 3.
Without prejudice to the assessment in Section 9.2.1, the Commission considers, by way of a subsidiary line of reasoning, that even if Luxembourg were right to have accepted the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles, which the Commission contests, the transfer pricing arrangement endorsed by the contested tax ruling still confers an economic advantage on LuxOpCo, since it is based on inappropriate choices leading to a reduction of that company's taxable income.
LIR-a i ako se može smatrati da se samo trgovačka društva koja su dio multinacionalne grupe trgovačkih društava nalaze u sličnom činjeničnom i pravnom položaju, kako tvrde Luksemburg i Amazon, svejedno bi trebalo smatrati da se spornim poreznim rješenjem društvo LuxOpCo stavlja u povoljniji položaj u odnosu na te porezne obveznike.
More specifically, the Commission identified the following inappropriate methodological choices underpinning the contested tax ruling that result in a taxable income for LuxOpCo that departs from a reliable approximation of a market-based outcome in line with the arm's length principle: (i) LuxOpCo was inaccurately considered to perform only ‘routine’ functions, as a result of which the whole of the residual profit was attributed to LuxSCS; (ii) the profit level indicator selected for the purposes of the transfer pricing arrangement endorsed by the contested tax ruling should have been based on total costs not operating expenses; and (iii) there is no economic justification for the inclusion of a ceiling in that transfer pricing arrangement.
Tijekom razdoblja kada je sporno porezno rješenje bilo na snazi smatralo se da se člankom 164. stavkom 3.
Each of those inappropriate methodological choices independently lead to the conclusion that the transfer pricing arrangement endorsed by the contested tax ruling produces a result that departs from a reliable approximation of an arm's length outcome.
LIR-a utvrđuje načelo tržišnih uvjeta u skladu s luksemburškim poreznim pravom.
For the reasons set out in Section 9.2.1, the Commission considers that the Luxembourg tax administration should not have accepted a transfer pricing arrangement based on the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles.
Kako je prikazano u odjeljku 9.2., sustavom određivanja transfernih cijena koji je odobren spornim poreznim rješenjem ostvaruje se oporezivi prihod društva LuxOpCo koji se ne temelji na cijenama dogovorenima na tržištu po tržišnim uvjetima.
Rather, the purpose of this assessment is to demonstrate that, even if that administration were right to have accepted that assumption, which the Commission contests, the contested tax ruling still confers an economic advantage on LuxOpCo since the transfer pricing arrangement it endorses is based on the three aforementioned inappropriate methodological choices which result in a lowering of LuxOpCo's taxable income as compared to companies whose taxable profit reflects prices negotiated at arm's length on the market.
Njime se stoga umanjuje obveza plaćanja poreza na dobit društva LuxOpCo u Luksemburgu u odnosu na društva koja su dio multinacionalne grupe trgovačkih društava koja određuju svoje transferne cijene u skladu s člankom 164. stavkom 3.
LuxOpCo was incorrectly considered to perform solely ‘routine’ management functions
LIR-a.
As explained in Section 9.2.1.2, far from performing solely ‘routine’ management functions, LuxOpCo performed a range of unique and valuable functions in relation to the Intangibles and Amazon's European business operations during the relevant period.
S obzirom na navedeno, Komisija zaključuje da je prednost utvrđena u odjeljku 9.2. selektivne prirode jer se njome društvo Amazon stavlja u povoljniji položaj u odnosu na druga trgovačka društva porezne obveznike koja su dio međunarodne grupe trgovačkih društava i obavljaju transakcije unutar grupe i koja, u skladu s člankom 164. stavkom 3.
Nevertheless, even if the Luxembourg tax administration were right to accept the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles, the fact that LuxOpCo also performed such functions means that it was inappropriate to endorse a transfer pricing arrangement according to which the entire residual profit generated by LuxOpCo in excess of [4-6] % of its operating expenses was attributed to LuxSCS.
LIR-a, moraju procijeniti cijene svojih transakcija unutar grupe na način koji odražava cijene koje su neovisne stranke dogovorile na tržištu po tržišnim uvjetima.
As explained in Recital 256, where both parties to the intra-group transaction make unique and valuable contributions to that transaction, the profit split method is usually considered a more appropriate transfer pricing method because in such a case independent parties would be expected to share the profits of the transaction in proportion to their respective contributions.
MANJAK OBRAZLOŽENJA
As further explained in that Recital, the OECD TP Guidelines describe two approaches to divide the combined profits among the associated companies: the contribution analysis and the residual analysis.
Luksemburg i društvo Amazon nisu dali obrazloženje povlaštenog tretmana koji je spornim poreznim rješenjem dodijeljen društvu LuxOpCo.
Where both parties perform unique and valuable contributions and there are no less complex transactions that need to be priced separately, it is more appropriate to apply the contribution analysis for the attribution of combined profits; a residual analysis is appropriate if some less complex transactions exist.
Komisija u tom pogledu podsjeća da država članica snosi teret pronalaženja takvog obrazloženja.
In the contribution analysis, the combined profits are split on the basis of the relative value of the functions performed (taking account assets used and risks assumed) by each of the parties involved in the intra-group transaction being priced.
Komisija u svakom slučaju nije mogla utvrditi moguću osnovu na temelju koje bi se mogao opravdati povlašteni tretman koji je tom mjerom osiguran društvu LuxOpCo i za koju bi se moglo reći da izravno proizlazi iz unutarnjih, osnovnih ili vodećih načela referentnog sustava ili koja je rezultat inherentnog mehanizma koji je nužan za funkcioniranje i učinkovitost sustava, neovisno o tome je li referentni sustav opći luksemburški sustav poreza na dobit trgovačkih društava, koji je utvrdila Komisija, ili članak 164. stavak 3.
Accordingly, in this case, where both LuxSCS and LuxOpCo are considered to perform unique and valuable functions in relation to the Intangibles, this method is preferred over the residual analysis, where one party is also remunerated for its routine functions in addition to the remuneration it receives for its unique and valuable contributions to the transaction.
LIR-a, koji su zagovarali Luksemburg i društvo Amazon.
The application of the contribution analysis to the present case would have led to a remuneration for LuxOpCo corresponding to all the functions it performs (as set out in Sections 9.2.1.2.1 and 9.2.1.2.2), the assets used by it (as set out in Sections 9.2.1.2.3) and the risk assumed by it (as set out in Sections 9.2.1.2.4), which would have been greater than the remuneration resulting from the transfer pricing arrangement endorsed by the contested tax ruling, since that arrangement was based on the incorrect assumption that LuxOpCo performs solely ‘routine’ management functions.
ZAKLJUČAK O SELEKTIVNOSTI
Consequently, by endorsing that transfer pricing arrangement, the contested tax ruling confers an economic advantage on LuxOpCo, since it results in a lowering of LuxOpCo's taxable income as compared to companies whose taxable profit reflects prices negotiated by contrast at arm's length on the market.
S obzirom na navedeno, Komisija zaključuje da je prednost utvrđena u odjeljku 9.2. koja se spornim poreznim rješenjem osigurava društvu LuxOpCo selektivne prirode.
Inappropriate choice of operating expenses as profit level indicator
ZAKLJUČAK O POSTOJANJU POTPORE
Even if the Luxembourg tax administration were right to accept the unsubstantiated and inaccurate assumption that LuxSCS performed unique and valuable functions in relation to the Intangibles, and even if it were subsequently right to accept that LuxOpCo performed solely ‘routine’ management functions, the Commission considers the choice of a profit level indicator based on operating costs in the transfer pricing arrangement endorsed by the contested tax ruling to be inappropriate.
Budući da sporno porezno rješenje ispunjava sve uvjete iz članka 107. stavka 1.
As explained in Recital 550, the choice of profit level indicator in the application of the TNMM must reflect the value of the functions performed by the tested party in the controlled transaction, taking into account the assets used and the risks assumed by it, it must be based on objective data, and it must be capable of being measured in a reasonably reliable and consistent manner.
Ugovora, mora se smatrati da čini državnu potporu u smislu te odredbe.
While the contested tax ruling endorsed a transfer pricing arrangement with a mark-up on operating expenses as profit level indicator, as proposed in Amazon's letter of 23 October 2003, the TP Report in fact determined a mark-up on total costs as the profit level indicator for the independent companies considered as comparables for the application of the residual profit split method.
Ta potpora dovodi do smanjenja troškova koje bi društvo LuxOpCo obično snosilo tijekom poslovanja i stoga treba smatrati da se njome društvu LuxOpCo dodjeljuje operativna potpora.
Asked to explain this apparent inconsistency, as well as another inconsistency in the TP Report where the results of the comparables search were presented as a percentage of sales rather than as a percentage of total costs, Amazon confirmed that the comparables analysis indeed resulted in a mark-up as a percentage of total costs, rather than in a mark-up as a percentage of sales or operating expenses.
KORISNIK POTPORE
Amazon argued that, regardless of this inconsistency, the result is substantially the same, since the companies used as comparables do not report substantial COGS and operating expenses are the main component of their total costs.
Komisija smatra da se spornim poreznim rješenjem društvu LuxOpCo dodjeljuje selektivna prednost u smislu članka 107. stavka 1.
That argument is at odds with the TP Report's choice of comparables in the first place, since LuxOpCo does report substantial COGS.
Ugovora jer ono dovodi do smanjenja oporezive dobiti tog subjekta, a time i njegove obveze plaćanja poreza na dobit u Luksemburgu.
In fact, it is inherent to the business model of LuxOpCo as retailer that COGS constitute the largest component of total costs of the company.
Međutim, Komisija napominje da je društvo LuxOpCo dio multinacionalne grupe trgovačkih društava, odnosno grupe Amazon.
Therefore, selecting companies which, contrary to LuxOpCo, do not report substantial COGS, would indicate an inappropriate choice of comparable companies, since they lacked some of the characteristics inherent to LuxOpCo's functional profile.
Za potrebe primjene pravila o državnim potporama može se smatrati da nekoliko odvojenih pravnih subjekata čini jednu gospodarsku jedinicu.
In any event, several companies selected for the comparables analysis in the TP Report do, in fact, report significant COGS.
Ta se gospodarska jedinica tada smatra predmetnim poduzetnikom koji je ostvario korist od mjere potpore.
Since total costs is a broader base than operating expense, if the outcome of the comparables search in the TP Report had been applied to LuxOpCo's total costs and not its operating expenses, its resulting annual taxable income would have been higher than the remuneration agreed in the contested tax ruling.
Kao što je Sud prije smatrao, „pojam poduzetnika u kontekstu prava tržišnog natjecanja mora se razumjeti kao pojam kojim se označava gospodarska jedinica, […] čak i ako, s pravnoga gledišta, tu gospodarsku jedinicu čini nekoliko fizičkih ili pravnih osoba”.
This is because operating expenses exclude the costs related to raw materials and COGS and COGS are the main variable component of LuxOpCo's costs.
Kako bi utvrdio čini li nekoliko subjekata gospodarsku jedinicu, Sud EU-a promatra postoji li kontrolni udio ili funkcionalne, gospodarske ili organske veze.
The difference is demonstrated in Table 20.
U ovom slučaju društvo LuxOpCo bilo je tijekom relevantnog razdoblja pod potpunom kontrolom društva LuxSCS, koje je bilo pod kontrolom trgovačkih društava grupe Amazon sa sjedištem u SAD-u.
Table 20
Nadalje, iz zahtjeva za donošenje rješenja razvidno je da je odluku o osnivanju društva LuxOpCo u Luksemburgu donijela grupa Amazon, koja je pod kontrolom društva Amazon.com Inc.
Comparison of LuxOpCo's profit determined based on the contested tax ruling and calculated similarly to the profit level indicator used for comparable entities in the transfer pricing report
Nadalje, transferne cijene, po svojoj prirodi, utječu na više trgovačkih društava u grupi jer smanjenje dobiti jednog trgovačkog društva obično povećava dobit njegove protustranke.
Profit attributed to LuxOpCo according to the contested
U ovom slučaju utvrđivanje oporezive dobiti društva LuxOpCo u Luksemburgu utječe na plaćanja tantijema društvu LuxSCS jer razina tantijema odgovara svoj dobiti koju je društvo LuxOpCo zabilježilo iznad [4 – 6] % svojih operativnih troškova ili 0,55 % prihoda, kako je dogovoreno spornim poreznim rješenjem.
Profit of LuxOpCo at [4-6] % of total costs (no ceiling/foor)
Stoga od smanjenja porezne obveze društva LuxOpCo u Luksemburgu nema koristi samo društvo LuxOpCo već i društvo LuxSCS.
According to the comparables search in the TP Report, a mark-up on total costs would produce a remuneration for LuxOpCo in line with the arm's length principle.
Nadalje, budući da se dobit pripisana društvu LuxSCS nije oporezivala u Luksemburgu već je, u najboljem slučaju, podlijegala odgođenom oporezivanju ako i kada se bude raspodjeljivala partnerima sa sjedištem u SAD-u,, spornim poreznim rješenjem dodjeljuje se potpora grupi Amazon u cjelini.