natgillin/translations-raw huggingface dataset:
According to the report, at the direction of ASI's board, ASI and Apple Inc. entered into a Marketing Service Agreement under which Apple Inc. performs marketing functions on behalf of ASI.
Upravni odbori ASI-ja i AOE-a obavljaju aktivne i ključne uloge s obzirom na upravljanje intelektualnim vlasništvom, a čine to izvan Irske.
Furthermore, the report describes that ASI's board or persons authorised under a power of attorney, negotiate, approve and sign agreements with telecom companies and with suppliers and manufacturers preselected by Apple Inc. to make Apple products for sale outside of the Americas.
Upravni odbori ASI-ja i AOE-a sudjeluju u uvođenju novih proizvoda i u postupku globalnog određivanja cijena proizvoda društva Apple izvan Irske.
The second [Apple's tax advisor] ad hoc report further elaborates on the Authorised OECD Approach with regard to cost sharing agreements and permanent establishments.
U skladu s izvješćem ASI i Apple Inc., na temelju uputa upravnog odbora ASI-ja, sklopili su ugovor o marketinškim uslugama u skladu s kojim Apple Inc. obavlja marketinške funkcije u ime ASI-ja.
In that context, that report refers to paragraph 212 of the 2010 OECD Profit Attribution Report where it is stated that a permanent establishment and its head office could be considered as economic co-participants in an activity corresponding to a cost sharing agreement under certain conditions.
Nadalje, u izvješću se opisuje da upravni odbor ASI-ja ili osobe ovlaštene na temelju punomoći pregovaraju, odobravaju i potpisuju ugovore s telekomunikacijskim društvima te s dobavljačima i proizvođačima koje je prethodno odabrao Apple Inc. kako bi proizvodili proizvode društva Apple za prodaju izvan Sjeverne i Južne Amerike.
That report then concludes that this is not the case for ASI, AOE and their respective Irish branches, since no significant people functions relating to the exploitation of IP were employed by or located at the Irish branches, no decisions associated with the exploitation of IP were made in Ireland, and no IP funding risks were borne by the Irish branches, The report finally concludes that, based on the functional analysis, it was justified to select the Irish branches as the less complex entity and tested party for the profit allocation methods endorsed by the contested tax rulings, since the branches only performed relatively routine sales and distribution activities and manufacturing activities and made no unique contributions.
U drugom ad hoc izvješću [poreznog savjetnika društva Apple] dalje se objašnjava mjerodavni pristup OECD-a s obzirom na ugovore o podjeli troškova i stalne poslovne jedinice.
LETTER FROM IRELAND OF 18 FEBRUARY 2016 (WITH EXPERT OPINION)
U tom se kontekstu u izvješću upućuje na točku 212.
On 18 February 2016, Ireland submitted an ‘Expert Opinion on the profit attributed to ASI Irish Branch and AOE Irish Branch between 2007 and 2011’ to the Commission, produced by the tax advisor PwC (the PwC ad hoc report).
Izvješća OECD-a o pripisivanju dobiti iz 2010., u kojoj se navodi da bi se stalnu poslovnu jedinicu i njezino sjedište moglo smatrati zajedničkim gospodarskim sudionicima u djelatnosti koja odgovara ugovoru o podjeli troškova pod određenim uvjetima.
The objective of that report was to provide an opinion concerning the arm's length nature of the outcome of the allocation of profit to ASI's and AOE's Irish branches.
U tom se izvješću zatim zaključuje da to nije primjenjivo u slučaju ASI-ja, AOE-a i njihovih irskih podružnica jer se u irskim podružnicama nisu obavljale ni nalazile važne funkcije zaposlenika povezane s iskorištavanjem intelektualnog vlasništva, u Irskoj nije donesena nijedna odluka povezana s iskorištavanjem intelektualnog vlasništva i irske podružnice nisu snosile nikakve rizike u pogledu financiranja intelektualnog vlasništva.
The PwC ad hoc report claims to apply the two-step approach of the Authorised OECD Approach.
U izvješću se naposljetku zaključuje da je, na temelju funkcionalne analize, bilo opravdano odabrati irske podružnice kao manje složeni subjekt i stranku ispitanu u pogledu metoda raspodjele dobiti odobrenih u spornim poreznim rješenjima jer su se u podružnicama obavljale samo relativno rutinske djelatnosti prodaje, distribucije i proizvodnje te nisu ostvareni jedinstveni doprinosi.
According to that report, the first step of that approach consists of a functional analysis, in which significant people functions are identified.
DOPIS IRSKE OD 18.
The second step consists of testing the arm's length nature of the pricing applied during the period of application of the contested tax rulings [123].
VELJAČE 2016.
Based on a functional analysis, the report concludes that ASI's and AOE's Irish branches did not make a unique, valuable contribution to the Apple global value chain, but merely executed routine activities [124].
(SA STRUČNIM MIŠLJENJEM)
The report further identifies areas where the branches did not contribute, such as the creation, management, deployment or strategic direction of Apple IP.
Irska je 18. veljače 2016.
The report also indicates that ASI's Irish Branch did not perform any marketing activities.
Komisiji dostavila „Stručno mišljenje o dobiti raspodijeljenoj na irsku podružnicu ASI-ja i irsku podružnicu AOE-a između 2007. i 2011.”, koje je sastavio porezni savjetnik PwC („ad hoc izvješće PwC-a”).
In a second part of the PwC ad hoc report dedicated to testing the arm's length nature of the arrangement entered into by the Irish branches of ASI and AOE, the report selects profit level indicators, which are the Berry ratio for ASI and a full cost mark-up for AOE.
Tim se izvješćem namjeravalo dati mišljenje o tome koliko ishod raspodjele dobiti na irske podružnice ASI-ja i AOE-a odgovara načelu tržišnih uvjeta.
The report calculates the level of the selected indicators for ASI and AOE for the period 2007 to 2011.
U ad hoc izvješću PwC-a navodno se primjenjuje pristup u dva koraka iz mjerodavnog pristupa OECD-a.
The outcome is compared to what the report refers to as ‘industry basis’ for independent companies.
U skladu s tim izvješćem prvi se korak tog pristupa sastoji od funkcionalne analize u kojoj se utvrđuju važne funkcije zaposlenika.
The industry basis is presented in the PwC ad hoc report in the form of statistical indicators including the upper quartile, the median, the lower quartile and the number of companies included in the sample.
Drugi korak sastoji se od ispitivanja toga odgovaraju li cijene primijenjene tijekom razdoblja primjene spornih poreznih rješenja načelu tržišnih uvjeta [123].
Regarding ASI, the comparables search undertaken by PwC is based on companies active in wholesale of electrical household appliances, computer products and software and electronic and telecommunication equipment as well as warehousing and support activities for transport [125].
Na temelju funkcionalne analize u izvješću se zaključuje da u irskim podružnicama ASI-ja i AOE-a nije ostvaren jedinstven, vrijedan doprinos globalnom lancu vrijednosti društva Apple, već su se u njima obavljale samo rutinske djelatnosti [124].
The PwC ad hoc report then describes three types of risks assumed by ASI's Irish branch.
U izvješću se zatim utvrđuju područja u kojima podružnice nisu ostvarile doprinos, kao što su stvaranje, upravljanje, primjena ili strateško usmjeravanje intelektualnog vlasništva društva Apple.
First, ASI's Irish branch faces the inventory risk, in particular associated with carrying insufficient or excessive inventory.
U izvješću se navodi i da irska podružnica ASI-ja nije obavljala nikakve marketinške djelatnosti.
Second, ASI's Irish Branch is exposed to warranty risk.
U drugom dijelu ad hoc izvješća PwC-a posvećenom ispitivanju toga odgovara li sporazum koji su sklopile irske podružnice ASI-ja i AOE-a načelu tržišnih uvjeta odabiru se pokazatelji razine dobiti, i to omjer Berry za ASI i marža u odnosu na ukupne troškove za AOE.
ASI performed warranty and aftersales support services.
Razina industrije prikazana je u ad hoc izvješću PwC-a u obliku statističkih pokazatelja koji uključuju gornji kvartil, medijan, donji kvartil i broj društava uključenih u uzorak.
Engineering support and manufacturing processes for AppleCare screening lines were controlled by a US-based team.
U pogledu ASI-ja potraga za usporedivim vrijednostima koju je proveo PwC temelji se na društvima koja djeluju u veleprodaji elektroničkih kućanskih aparata, računalnih proizvoda i softvera te elektroničke i telekomunikacijske opreme, kao i u skladištenju i pomoćnim djelatnostima povezanima s prijevozom [125].
Third, ASI's Irish branch is exposed to the credit risk of being unable to collect payments from customers.
U ad hoc izvješću PwC-a zatim se opisuju tri vrste rizika koje preuzima irska podružnica ASI-ja.
Owing to the group's risk management policy all those risks are very limited.
Prvo, irska podružnica ASI-ja suočava se s rizikom u pogledu zaliha koji je posebno povezan s nedovoljnim ili prekomjernim zalihama.
The report concludes that with regard to ASI's Irish branch, the average arm's length range of Berry ratio for comparable limited risk service providers is between 108,3 % and 137,95 % with a median of 116,72 %.
Drugo, irska podružnica ASI-ja izložena je riziku povezanom s jamstvima.
During the period 2007 to 2011, ASI's Irish branch earned a Berry ratio exceeding the lower quartile.
ASI je obavljao usluge povezane s jamstvima i podrškom kupcima nakon prodaje.
With regard to AOE's Irish branch, the average of the arm's length range of full cost mark-up for comparable limited risk manufacturing entities for the period 2007 to 2011 was between 3,19 % and 7,95 % with a median of 5,21 %.
Inženjerska potpora i postupci proizvodnje za kontrolne linije u okviru službe AppleCare namijenjene utvrđivanju problema bili su pod nadzorom tima smještenog u SAD-u.
During that period, AOE's Irish branch earned a full cost mark-up exceeding that median each year.
Treće, irska podružnica ASI-ja izložena je kreditnom riziku u smislu nemogućnosti naplate potraživanja koja ima prema kupcima.
LETTERS FROM IRELAND OF 17 FEBRUARY AND 23 MARCH 2016
Zahvaljujući politici upravljanja rizicima grupe svi su ti rizici vrlo ograničeni.
By letters of 17 February and 23 March 2016, Ireland again commented on the alleged inconsistency between the reasoning in the Opening Decision and the Commission's theory of State aid developed since then, as well as the Commission's alleged refusal to engage in a dialogue with Ireland and Apple.
U izvješću se zaključuje da za irsku podružnicu ASI-ja prosječan raspon omjera Berry u skladu s načelom tržišnih uvjeta za usporedive pružatelje usluga s ograničenim rizikom iznosi od 108,3 % do 137,95 %, s medijanom od 116,72 %.
According to Ireland, the failure by the Commission to explain its reasoning undermines its rights of defence and it is incumbent on the Commission to explain its case before the final decision is adopted.
U razdoblju od 2007. do 2011. irska podružnica ASI-ja ostvarila je omjer Berry koji je premašio donji kvartil.
Furthermore, the absence of any response from the Commission on the expert reports submitted by Ireland and Apple can, in Ireland's view, only be understood as acceptance of the conclusions in those reports by the Commission.
Za irsku podružnicu AOE-a prosječni raspon marže u odnosu na ukupne troškove u skladu s načelom tržišnih uvjeta za usporedive proizvodne subjekte s ograničenim rizikom u razdoblju od 2007. do 2011. iznosio je od 3,19 % do 7,95 %, s medijanom od 5,21 %.
Ireland also claims the Commission's investigation into the contested tax rulings to be biased as manifested by public statements made by Commission officials prejudging the outcome of the investigation and the repeated requests for information by the Commission.
U tom je razdoblju irska podružnica AOE-a ostvarila maržu u odnosu na ukupne troškove koja je svake godine premašivala taj medijan.
According to Ireland, the requests for large amounts of information covering a wide range of issues show the Commission's determination to find unlawful State aid, disregarding its duty to investigate impartially.
DOPISI IRSKE OD 17.
ASSESSMENT OF THE CONTESTED MEASURES
VELJAČE I 23.
EXISTENCE OF AID
OŽUJKA 2016.
According to Article 107(1) of the Treaty, any aid granted by a Member State or through State resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the provision of certain goods is incompatible with the internal market, in so far as it affects trade between Member States.
Irska se dopisima od 17. veljače i 23. ožujka 2016. ponovno osvrnula na navodnu nedosljednost između razmatranja u odluci o pokretanju postupka i teorije o državnim potporama koju je Komisija razvila nakon toga, kao i na navodno odbijanje Komisije da sudjeluje u dijalogu s Irskom i društvom Apple.
For a measure to be categorised as aid within the meaning of Article 107(1), all the conditions set out in that provision must be fulfilled [126].
Irska navodi da se time što Komisija nije objasnila svoja razmatranja narušavaju njezina prava na obranu i da je na Komisiji da objasni svoje argumente prije donošenja konačne odluke.
It is thus well-established that, for a measure to be categorised as State aid, there must, first, be an intervention by the State or through State resources; second, the intervention must be liable to affect trade between Member States; third, it must confer a selective advantage on an undertaking and, fourth, it must distort or threaten to distort competition [127].
Nadalje, izostanak bilo kakvog odgovora Komisije na izvješća stručnjaka koja su dostavili Irska i Apple može se, prema mišljenju Irske, shvatiti samo kao da Komisija prihvaća zaključke iz tih izvješća.
As regards the first condition for a finding of aid, the contested tax rulings were issued by Irish Revenue, which is the tax administration of the Irish State.
Irska tvrdi i da je istraga Komisije u pogledu spornih poreznih rješenja bila pristrana, kako je razvidno iz javnih izjava službenika Komisije koji su predviđali ishod istražnog postupka i ponovljenih zahtjeva Komisije za dostavu informacija.
Those rulings were used by ASI and AOE to calculate their yearly corporation tax liability in Ireland.
Irska smatra da zahtjevi za velike količine informacija o širokom rasponu pitanja upućuju na odlučnost Komisije da pronađe nezakonitu državnu potporu, zanemarujući svoju dužnost nepristranog istraživanja.
Irish Revenue has accepted those calculations and, on that basis, accepted that the tax paid by ASI and AOE in Ireland in the years that those rulings were in force corresponds to their corporation tax liability in Ireland.
PROCJENA SPORNIH MJERA
The contested tax rulings are therefore imputable to Ireland.
POSTOJANJE POTPORE
As regards the financing of the measures through State resources, the Court of Justice has consistently held that a measure by which the public authorities grant certain undertakings a tax exemption which, although not involving a positive transfer of State resources, places the persons to whom it applies in a more favourable financial situation than other taxpayers constitutes State aid [128].
U skladu s člankom 107. stavkom 1.
In Section 8.2, the Commission will demonstrate that the contested tax rulings result in a lowering of ASI's and AOE's tax liability in Ireland by deviating from the tax that those undertakings would otherwise have been obliged to pay under the ordinary rules of taxation of corporate profit in Ireland.
Ugovora svaka potpora koju dodijeli država članica ili koja se dodjeljuje putem državnih sredstava u bilo kojem obliku koja narušava ili prijeti da će narušiti tržišno natjecanje stavljanjem određenih poduzetnika ili proizvodnje određene robe u povoljniji položaj, nespojiva je s unutarnjim tržištem u mjeri u kojoj utječe na trgovinu među državama članicama.
By renouncing tax revenue that Ireland would otherwise have been entitled to collect from ASI and AOE under those rules, the contested tax rulings gives rise to a loss of State resources [129].
Da bi se mjera smatrala potporom u smislu članka 107. stavka 1., moraju biti ispunjeni svi uvjeti iz te odredbe [126].
As regards the second condition for a finding of aid, ASI and AOE are part of the Apple group, a globally active multinational group operating in all Member States, so that any aid in their favour is liable to affect intra-Union trade.
Stoga je čvrsto određeno da, kako bi se mjera smatrala državnom potporom, najprije mora postojati intervencija države ili iz državnih sredstava; drugo, ta intervencija mora biti takva da može utjecati na trgovinu među državama članicama; treće, njome se mora davati selektivna prednost poduzetniku i, četvrto, njome se mora narušavati ili prijetiti da će se narušiti tržišno natjecanje [127].
Similarly, a measure granted by the State is considered to distort or threaten to distort competition when it is liable to improve the competitive position of its recipient as compared to other undertakings with which it competes [130].
Kad je riječ o prvom uvjetu za utvrđivanje potpore, sporna porezna rješenja izdalo je tijelo Irish Revenue, porezna uprava Republike Irske.
It sells a variety of related software, services, peripherals, networking solutions and third-party digital content and applications throughout the world.
ASI i AOE primjenjivali su ta porezna rješenja radi izračuna svoje godišnje obveze plaćanja poreza na dobit trgovačkih društava u Irskoj.
ASI handles the procurement, sales and distribution activities associated with the sale of Apple products to related parties and third-party customers across the EMEIA and APAC regions.
Irska porezna uprava prihvatila je te izračune i, na temelju toga, prihvatila je da porezi koje su plaćali ASI i AOE u Irskoj u godinama u kojima su ta rješenja bila na snazi odgovaraju njihovoj obvezi plaćanja poreza na dobit trgovačkih društava u Irskoj.
AOE manufactures a specialised range of computer products for the EMEIA market and supplies all its finished products to related parties.
Stoga su sporna porezna rješenja pripisiva Irskoj.
To the extent the contested tax rulings relieve ASI and AOE of a tax liability they would otherwise have been obliged to pay under the ordinary rules of taxation of corporate profit in Ireland, the aid granted under those rulings constitutes operating aid, in that it relieves those undertakings from a charge that they would normally have had to bear in their day-to-day management or normal activities.
U pogledu financiranja mjera državnim sredstvima, prema ustaljenoj sudskoj praksi Suda, mjera kojom javna tijela određenim poduzetnicima odobravaju izuzeće od oporezivanja kojim se, iako ono ne obuhvaća pozitivan prijenos državnih sredstava, osobe na koje se primjenjuje stavlja u povoljniji financijski položaj u odnosu na druge porezne obveznike čini državnu potporu [128].
The Court of Justice has consistently held that operating aid in principle distorts competition [131], so that any aid granted to ASI and AOE should be considered to distort or threaten to distort competition by strengthening the financial position of ASI, AOE and the Apple group on the markets on which they operate.
U odjeljku 8.2 Komisija će dokazati da iz spornih poreznih rješenja proizlazi smanjenje porezne obveze ASI-ja i AOE-a u Irskoj jer se odstupa od poreza koji bi ti poduzetnici inače morali platiti na temelju redovnih pravila o oporezivanju dobiti trgovačkih društava u Irskoj.
In particular, by relieving those undertakings of a tax liability they would otherwise have had to bear and which competing undertakings have to carry, the contested tax rulings free up resources for those undertakings to invest in their business operations, thereby distorting competition on the market, so that the fourth condition for a finding of aid is also fulfilled in this case.
Odbijanjem poreznih prihoda koje bi Irska inače imala pravo prikupiti od ASI-ja i AOE-a na temelju tih pravila iz spornih poreznih rješenja proizlazi gubitak državnih sredstava [129].
As regards the third condition for a finding of aid, an advantage for the purposes of Article 107(1) of the Treaty is any economic benefit that an undertaking would not have obtained under normal market conditions, that is to say, in the absence of the State intervention [132].
Kad je riječ o drugom uvjetu za utvrđivanje potpore, ASI i AOE dio su grupe Apple, multinacionalne grupe koja djeluje u cijelom svijetu i posluje u svim državama članicama, što znači da se svakom potporom u njihovu korist može utjecati na trgovinu unutar Unije.
Thus, whenever the financial situation of an undertaking is improved as a result of a State intervention, an advantage is present.
Slično tomu, smatra se da se mjerom koju je dodijelila država narušava ili prijeti da će se narušiti tržišno natjecanje ako bi se njome mogao poboljšati konkurentan položaj primatelja u odnosu na ostale poduzetnike s kojima se natječe [130].
Such an improvement is shown by comparing the financial situation of the undertaking as a result of the contested measure with the financial situation of that undertaking had the measure not been granted [133].
Prodaje širok raspon povezanog softvera, usluga, perifernih uređaja, mrežnih rješenja te digitalnog sadržaja i aplikacija trećih osoba diljem svijeta.
An advantage can consist both in the granting of positive economic advantages as well as in the mitigation of charges normally included in the budget of an undertaking [134].
ASI je zadužen za djelatnosti nabave, prodaje i distribucije povezane s prodajom proizvoda društva Apple povezanim osobama i trećim osobama u regijama EMEIA i APAC.
As regards fiscal measures, an advantage may be granted through different types of reduction in an undertaking's tax burden and, in particular, through a reduction in the taxable base or in the amount of tax due [135].
AOE proizvodi specijalizirani asortiman računalnih proizvoda za tržište regije EMEIA i sve svoje gotove proizvode dostavlja povezanim osobama.
As the Commission will demonstrate in Section 8.2.2, the contested tax rulings result in a lowering of ASI's and AOE's corporation tax liability in Ireland by reducing those undertakings' annual taxable profits, and thus their taxable bases, for the purposes of levying corporation tax on those profits under the ordinary rules of taxation of corporate profit in Ireland.
U mjeri u kojoj se spornim poreznim rješenjima ASI i AOE oslobađaju porezne obveze koju bi inače morali platiti na temelju redovnih pravila o oporezivanju dobiti trgovačkih društava u Irskoj potpora dodijeljena na temelju tih rješenja čini operativnu potporu na način da se te poduzetnike oslobađa troška koji bi inače morali snositi u svojem svakodnevnom upravljanju ili uobičajenim aktivnostima.
The contested tax rulings therefore confer an economic advantage on those companies through a reduction in their taxable base.
Sud dosljedno smatra da se operativnom potporom u načelu narušava tržišno natjecanje [131], tako da bi za svaku potporu dodijeljenu ASI-ju i AOE-u trebalo smatrati da se njome narušava ili prijeti da će se narušiti tržišno natjecanje jačanjem financijskog položaja ASI-ja, AOE-a i grupe Apple na tržištima na kojima posluju.
As regards the selective nature of that advantage, the Court of Justice has previously held that in the case of an individual aid measure, as opposed to a scheme, ‘the identification of the economic advantage is, in principle, sufficient to support the presumption that it is selective’ [136], without it being necessary to analyse the selectivity of the measure according to the three-step analysis devised by the Court of Justice for fiscal State aid schemes [137].
Konkretno, oslobađanjem tih poduzetnika od porezne obveze koju bi inače morali snositi i koju moraju snositi konkurentni poduzetnici spornim poreznim rješenjima oslobađaju se sredstva koja ti poduzetnici mogu ulagati u svoje poslovanje, čime se narušava tržišno natjecanje, što znači da je u ovom predmetu ispunjen i četvrti uvjet za utvrđivanje potpore.