natgillin/translations-raw huggingface dataset:
In light of the intrinsic objective of that system, both types of companies — non-integrated and integrated companies — should be considered to be in a similar factual and legal situation.
Da bi Komisija ocenila, ali je Luksemburg družbi FFT dodelil selektivno prednost, mora zato preveriti, ali metoda, ki jo je luksemburška davčna uprava sprejela s spornim davčnim stališčem, za določitev obdavčljivega dobička družbe FFT v Luksemburgu odstopa od metode, s katero se pridobi zanesljiv približek tržno naravnanega izida, in s tem od neodvisnega tržnega načela.
Article 164(3) L.I.R., the Circular and/or the relevant administrative practice do not constitute the appropriate reference system
Če metoda, ki jo je Luksemburg potrdil s spornim davčnim stališčem, vodi do znižanja davčnega dolga družbe FFT na podlagi splošnega sistema davka od dohodkov pravnih oseb v Luksemburgu v primerjavi z nepovezanimi družbami, katerih obdavčljivi dobiček na podlagi tega sistema določi trg, se šteje, da je to davčno stališče družbi FFT dalo selektivno prednost v smislu člena 107(1) PDEU.
Luxembourg considers that the reference system should only comprise group companies that fall under Article 164(3) L.I.R. [101], whereas FFT seems to go further and considers that the reference system should be based on the Circular and only include group companies engaged in financing activities [102].
Neodvisno tržno načelo je torej nujno sestavni del ocene, ki jo Komisija na podlagi člena 107(1) PDEU opravi v zvezi z davčnimi ukrepi, odobrenimi družbam skupine, ne glede na to, ali je država članica to načelo vključila v svoj nacionalni pravni sistem ali ne.
According to those views, the existence of selectivity would require evidence that FFT received a different treatment as compared to other group entities engaged in financing activities, which are in a similar factual and legal situation to FFT in light of the objectives of Article 164(3) L.I.R. and/or the Circular.
To načelo se uporabi za določitev, ali je bil obdavčljivi dobiček družbe, ki pripada skupini, za namene izračuna davka od dohodkov pravnih oseb izračunan z uporabo metode, ki se približa tržnim pogojem, tako da se ta družba na podlagi splošnega sistema davka od dohodkov pravnih oseb ne obravnava ugodneje kot nepovezane družbe, katerih obdavčljivi dobiček je tržno pogojen.
The Commission should therefore have compared the contested tax ruling with the 21 other taxpayers whose advance pricing agreements were submitted to the Commission (see recital 8) [103].
Da bi se torej izognili kakršni koli dvoumnosti, neodvisno tržno načelo, ki ga Komisija uporablja za presojo državnih pomoči, ni načelo, ki izhaja iz člena 9 vzorčne davčne konvencije OECD, ki je nezavezujoč instrument.
Given that, according to Luxembourg and FFT, the treatment of FFT is in line with Article 164(3) L.I.R., the Circular and the relevant administrative practice, there is no selective advantage granted through the tax ruling.
To načelo je splošno načelo enakega obravnavanja pri obdavčenju, ki spada na področje uporabe člena 107(1) PDEU, je zavezujoče za države članice in iz njegovega področja uporabe nacionalna davčna pravila niso izključena [114].
The Commission does not accept this line of reasoning.
(229) Zato Komisija v odgovor na trditev Luksemburga, da Komisija s tako presojo razlaga luksemburško pravo namesto nacionalnih davčnih organov [115], opozarja, da ne presoja, ali sporno davčno stališče spoštuje neodvisno tržno načelo, kot je opredeljeno v členu 164(3) L.I.R. ali okrožnici, temveč želi ugotoviti, ali je luksemburška davčna uprava družbi FFT dodelila selektivno prednost v smislu člena 107(1) PDEU, s tem ko je sprejela davčno stališče, ki potrjuje razdelitev dobička, ki odstopa od zneska dobička, ki bi bil obdavčen na podlagi splošnega sistema davka od dohodkov pravnih oseb v Luksemburgu, če bi iste transakcije opravile neodvisne družbe, ki poslujejo v primerljivih okoliščinah in spoštujejo neodvisno tržno načelo.
As explained in recital 198, the objective of the Luxembourg corporate income tax system is to tax the profits of all companies that fall under its tax jurisdiction, irrespective of whether those companies are integrated or non-integrated companies.
Nazadnje Komisija v odgovor na trditev Luksemburga in družbe FFT, da bi morala biti njena presoja sporazuma v zvezi s transfernimi cenami, potrjenega s spornim davčnim stališčem, nujno omejena, ker določanje transfernih cen ni eksaktna znanost, opozarja, da je treba „približnost“ transfernih cen presojati ob upoštevanju tega cilja.
As explained in recital 194, Luxembourg corporate income tax is levied on the worldwide profits of domestic companies and foreign companies resident in Luxembourg (unless a tax treaty applies), including Luxembourg branches of foreign companies, while non-resident companies are only taxed on specific Luxembourg-sourced income.
Čeprav je v odstavku 1.13 smernic OECD za določanje transfernih cen res navedeno, da določanje transfernih cen ni eksaktna znanost, je tam tudi pojasnjeno, da je, prvič, „[p]omembno […], da se pri tem ne izgubi cilj, da se išče zanesljiva ocena o rezultatu po neodvisnem tržnem načelu, ki temelji na zanesljivih informacijah“.
By considering, as Luxembourg and FFT do, that the reference system only includes group companies, since only those companies need to revert to the arm's length pricing to determine their tax base, an artificial distinction is introduced between companies based on their company structure for the purposes of determining their taxable profits that the general Luxembourg corporate income tax system does not recognise when taxing the profits of companies falling within its tax jurisdiction.
Namen smernic OECD za določanje transfernih cen za mednarodna podjetja in davčne uprave je opredeliti najprimernejše metode za ocenjevanje primerljivih tržnih cen čezmejnih transakcij, ki jih izvajajo povezana podjetja, za davčne namene.
Similarly, FFT's distinction between groups and stand-alone companies based on the activities that the group entity carries out, by arguing that the reference system only includes those companies that apply the Circular, cannot be reconciled with the objective of the Luxembourg corporate income tax system.
Tega cilja ne bi bilo mogoče doseči, če bi lahko približnost določanja transfernih cen izrabili za to, da se ne bi upoštevalo soglasje o ustreznih metodah določanja transfernih cen, ki ga te smernice predstavljajo.
While it is true that FFT's activities relate almost exclusively to intra-group transactions [104], the financial transactions it carries out could equally be carried out outside a group context by independent financial institutions, as noted in the Circular.
Zato se pri utemeljitvi analize transfernih cen, ki metodološko ni skladna ali pa temelji na neustrezni izbiri primerljivih elementov, ni mogoče sklicevati na to, da je neodvisno tržno načelo približno.
For the purposes of levying Luxembourg corporate income tax, FFT should therefore be compared to any other type of company, integrated or non-integrated, carrying out economic activities, since under Luxembourg corporate tax law the profits of independent financial institutions is subject to the same corporate income tax rules as the profits arising out of intra-group transactions, determined on the basis of the arm's length principle.
Skratka, če je mogoče dokazati, da metoda, ki jo je luksemburška davčna uprava sprejela s spornim davčnim stališčem, za določitev obdavčljivega dobička družbe FFT v Luksemburgu odstopa od metode, s katero se pridobi zanesljiv približek tržno naravnanega izida in s tem od neodvisnega tržnega načela, se šteje, da je to davčno stališče družbi FFT dalo selektivno prednost v smislu člena 107(1) PDEU, ker vodi do znižanja davčnega dolga družbe FFT na podlagi splošnega sistema davka od dohodkov pravnih oseb v Luksemburgu v primerjavi z nepovezanimi družbami, katerih davčna osnova se določi glede na dobiček, ki ga ustvarijo v tržnih pogojih.
The Commission therefore rejects FFT's argument that the reference system should only comprise group companies carrying out group-financing transactions.
Uvodna ugotovitev: dvomi glede obstoja nespremenljive davčne osnove
Accordingly, the Commission concludes that, in the present case, the reference system against which the contested tax ruling should be examined is the general Luxembourg corporate income tax system as set out in recitals 193 to 208, irrespective of whether corporate income tax is imposed on the profit of group or stand-alone companies and irrespective of the activities they carry out.
Prvi dvom, ki ga je Komisija izrazila v sklepu o začetku postopka, se je nanašal na to, da se zdi, da je davčna osnova družbe FFT, kot je sprejeta s spornim davčnim stališčem, določena v nespremenljivem razponu.
Selective advantage due to a derogation from the general Luxembourg corporate income tax system
Poleg tega dokumenti, predloženi v formalnem postopku, kažejo, da je bila davčna osnova družbe FFT, preden je bilo sprejeto sporno davčno stališče, določena na 2 milijona EUR na leto.
Having determined that the general Luxembourg corporate income tax system constitutes the reference system against which the contested ruling should be assessed, it is necessary to establish whether that ruling constitutes a derogation from that reference system, leading to unequal treatment between companies that are factually and legally in a similar situation.
Čeprav je v skladu z okrožnico družba FFT morala obnoviti svojo predhodno prošnjo za davčno stališče na podlagi poročila o transfernih cenah, je poročilo o transfernih cenah, pripravljeno za sporno davčno stališče, vodilo do rezultata, ki je bil, kar zadeva davčno osnovo, praktično enak kot pavšalni znesek, ki je bil odobren pred tem.
In relation to that second step of the selectivity analysis, whether a tax measure constitutes a derogation from the reference system will generally coincide with the identification of the advantage granted to the beneficiary under that measure.
Vendar Komisija ob upoštevanju pojasnil, ki jih je Luksemburg predložil v upravnem postopku, v skladu s katerimi je sporno davčno stališče potrdilo metodo, ne pa nespremenljivega razpona [116], ter podatkov, ki za leti 2012 in 2013 dokazujejo, da je bila davčna osnova družbe FFT nižja od spodnje meje razpona, ki naj bi ga potrdilo to davčno stališče [117], meni, da so bili njeni dvomi ustrezno odpravljeni.
Indeed, where a tax measure results in an unjustified reduction of the tax liability of a beneficiary who would otherwise be subject to a higher level of tax under the reference system, that reduction constitutes both the advantage granted by the tax measure and the derogation from the system of reference.
Metodološke izbire, izbira parametrov in prilagoditve, na katerih temelji sporno davčno stališče
According to the Court, 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’ [105].
S spornim davčnim stališčem je potrjena metoda, s katero se določi razdelitev dobička družbi FFT na podlagi analize transfernih cen, ki jo je opravil davčni svetovalec te družbe, ki je izračunal plačilo za naloge financiranja znotraj skupine in naloge zakladništva, ki jih opravlja družba FFT, ter za tveganje, ki ga prevzema.
In the present case, the individual aid measure from which FFT benefits is the contested tax ruling, which endorses a methodology for determining its taxable profit in Luxembourg for the functions it performs within the Fiat group, which are subsequently taxed under the general Luxembourg corporate income tax system.
Ta analiza transfernih cen temelji na več metodoloških izbirah: (i) na odločitvi, da se za oceno obdavčljivega dobička družbe FFT v Luksemburgu uporabi metoda MTMN; (ii) na tem, da se kapital izbere kot kazalnik dobička za namene metode MTMN; (iii) na izbiri okvira Basel II za izračun tega kapitala; in (iv) na odločitvi, da se za določitev donosa, ki se zahteva za ta lastni kapital, uporabi model MEDAF, ki temelji na cenah delnic.
Selective advantage resulting from a deviation from the arm's length principle
Kot je pojasnjeno v naslednjih oddelkih v uvodnih izjavah od 241 do 301, je bila izbira (i) ena od petih metod, ki so opisane in podrobno preučene v smernicah OECD.
In principle, the function of a tax ruling is to establish in advance the application of the ordinary tax system to a particular case, given a set of facts and circumstances specific to that case, for a certain period of time and provided that there is no material change over the application of the ruling in that specific set of facts and circumstances.
Smernice OECD obravnavajo tudi izbiro kazalnika dobička (ii) za namene uporabe metode MTMN.
Where a tax ruling is based on a method of assessment that deviates from what would result from a normal application of the ordinary tax system without justification, that ruling will be considered to confer a selective advantage upon its beneficiary, in so far as that selective treatment results in the lowering of that beneficiary's tax liability in the Member State concerned as compared to companies in a similar legal and factual situation.
Naslednjih metodoloških izbir (iii) in (iv) pa te smernice ne zajemajo.
An advantage pursuant to Article 107(1) of the TFEU is any economic benefit that an undertaking would not have obtained under normal market conditions, i.e. in the absence of the State intervention [106].
Nato davčni svetovalec družbe FFT izbere več parametrov, to je dejanskih podatkov, ki bodo uporabljeni za oceno zneska lastnega kapitala, ki ga je treba poplačati (za izbiro (iii)), in zahtevano stopnjo donosa tega lastnega kapitala (za izbiro (iv)).
Thus, whenever the financial situation of an undertaking is improved as a result of a State intervention, an advantage is present.
V zvezi z zneskom lastnega kapitala, ki ga je treba poplačati, davčni svetovalec izbere parametre za utež tveganja in minimalne kapitalske zahteve, da oceni hipotetični regulativni kapital družbe FFT.
Such 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 [108].
Kar zadeva zahtevano stopnjo donosa, ki jo je treba uporabiti za ta lastni kapital, davčni svetovalec izbere parametre za netvegano obrestno mero, količnik beta in tržno premijo za uporabo v modelu MEDAF [118].
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 [109].
Nazadnje se davčni svetovalec odloči, da za izračun plačila po tržnem načelu ne bo upošteval skupnega lastnega kapitala družbe FFT: zato od lastnega kapitala odšteje znesek deležev, ki jih ima družba FFT v družbah FFNA in FFC, in na podlagi preostalega zneska izračuna plačilo za naloge, ki jih družba opravlja [119].
As explained in recitals 52 et seq., by the contested tax ruling, Luxembourg accepted a methodology for determining FFT's taxable profit in Luxembourg, as proposed by the latter's tax advisor in the transfer pricing report, which allows FFT to determine its corporate income tax liability in Luxembourg on a yearly basis for the period during which that ruling is valid.
Zdi se, da se te izbire ne nanašajo na parametre.
More specifically, the transfer pricing report endorsed by the contested tax ruling determines, in the absence of transactions dictated by the market as would exist for a non-integrated independent company, the profit to be allocated to that company of the Fiat group and which translates into the pricing of the transactions it concludes with the other group companies of the Fiat group.
Nasprotno, zdi se, da v metodologijo, s katero se določi razdelitev dobička družbi FFT, vnaša prilagoditve, ki ne ustrezajo nobeni splošno uporabljeni metodologiji.
The Court of Justice has already held that a reduction in the taxable base that results from a tax measure that enables a taxpayer to employ transfer prices in intra-group transactions that do not resemble prices which would be charged in conditions of free competition between independent undertakings negotiating under comparable circumstances at arm's length confers a selective advantage on that taxpayer, by virtue of the fact that its tax liability under the ordinary tax system is reduced as compared to independent companies which rely on their accounting profits to determine their taxable base [110].
Davčni svetovalec na podlagi teh metodoloških izbir in izbir parametrov za uporabo teh metod ter prilagoditev […] izračuna stopnjo plačila za dejavnosti financiranja znotraj skupine in zakladniške dejavnosti družbe FFT, ki je s spornim davčnim stališčem potrjena kot skladna z okrožnico in neodvisnim tržnim načelom.
In its judgment on the Belgian tax regime for coordination centres [111], the Court of Justice assessed a challenge to a Commission decision which concluded, inter alia, that the method for determining taxable income under that regime conferred a selective advantage on those centres [112].
Komisija bo v naslednjih oddelkih v uvodnih izjavah od 241 do 301 pojasnila, zakaj meni, da več od teh metodoloških izbir in izbir parametrov ter prilagoditev […] vodi do znižanja davčne obveznosti družbe FFT na podlagi splošnega sistema davka od dohodkov pravnih oseb v Luksemburgu v primerjavi z davkom, ki bi ga morale plačati nepovezane družbe, katerih obdavčljivi dobiček se določi na podlagi transakcij, ki jih opravljajo v tržnih pogojih, in posledično zakaj daje to davčno stališče s sprejetjem te izbire in prilagoditve družbi FFT selektivno prednost v smislu člena 107(1) PDEU, s tem da se je oddaljilo od neodvisnega tržnega načela.
Under that regime, taxable profits were set at a flat-rate amount which represented a percentage of the full amount of operating costs and expenses, from which staff costs and financial charges were excluded.
Izbira metode MTMN in funkcionalna analiza iz poročila o transfernih cenah
According to the Court, ‘in order to decide whether a method of assessment of taxable income such as that laid down under the regime for coordination centres confers an advantage on them, it is necessary, […], to compare that regime with the ordinary tax system, based on the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition.’
Kar zadeva izbiro (i), je davčni svetovalec plačilo, potrjeno s spornim davčnim stališčem, za naloge, ki jih opravlja družba FFT in tveganje, ki ga prevzema, ocenil z metodo MTMN [120].
The Court then held that ‘the effect of the exclusion of [staff costs and the financial costs] from the expenditure which serves to determine the taxable income of the centres is that the transfer prices do not resemble those which would be charged in conditions of free competition’, which the Court found to ‘[confer] an advantage on the coordination centres’ [113].
Ta izbira je ena od petih metod, ki so opisane in podrobno preučene v smernicah OECD za določanje transfernih cen.
The Court has thus accepted that a tax measure which results in a group company charging transfer prices that do not reflect those which would be charged in conditions of free competition, that is prices negotiated by independent undertakings negotiating under comparable circumstances at arm's length, confers an advantage on that group company, in so far as it results in a reduction of its taxable base and thus its tax liability under the ordinary corporate income tax system.
Na splošno je v teh smernicah zahteva, da se izbere najprimernejša metoda za oceno primerljive tržne cene v okviru transfernih cen [121].
The principle that transactions between intra-group companies should be remunerated as if they were agreed to by independent companies negotiating under comparable circumstances at arm's length is generally referred to as the ‘arm's length principle’.
Poleg tega je treba za uporabo metode uporabiti enega ali več parametrov, da bi ta metoda lahko zagotovila učinkovit rezultat.
In the Belgian coordination centres judgment, the Court of Justice endorsed the arm's length principle as the benchmark for establishing whether a group company receives an advantage for the purposes of Article 107(1) of the TFEU as a result of a tax measure that determines its transfer pricing and thus its taxable base.
Metode in parametri ne morejo biti izbrani naključno.
The purpose of the arm's length principle is to ensure that transactions between group companies are treated for tax purposes by reference to the amount of profit that would have arisen if the same transactions had been executed by independent companies.
Dejstvo, da je ta izbira v celoti prepuščena prosti presoji davčnega zavezanca, bi čezmejnim povezanim skupinam dalo prednost pred družbami, ki sklepajo transakcije na trgu; prve bi namreč lahko same izbirale metodo in parametre za določanje cen transakcij znotraj skupine za namene izračuna svoje davčne osnove, medtem ko druge izvajajo transakcije v tržnih pogojih in nimajo možnosti prilagajanja svoje davčne osnove.
Otherwise, group companies would benefit from a favourable treatment under the ordinary corporate income tax system when it comes to the determination of their taxable profits that is not available to independent companies, leading to unequal treatment between companies that are factually and legally in a similar situation in light of the objective of such a system, which is to tax the profits of all companies falling under its tax jurisdiction.
Zato mora te izbire usmerjati cilj primerljive tržne cene za transakcije znotraj skupine.
The Commission's assessment of whether Luxembourg granted a selective advantage to FFT must therefore consist in verifying whether the methodology accepted by the Luxembourg tax administration by way of the contested ruling for the determination of FFT's taxable profits in Luxembourg departs from a methodology that leads to a reliable approximation of a market-based outcome and thus from the arm's length principle.
Vendar kadar se ocenjuje primerljiva tržna cena za namene transfernih cen, uporaba druge najboljše metode ne daje sistematično prednosti povezanim čezmejnim skupinam.
In so far as the methodology Luxembourg accepted by the contested tax ruling results in a lowering of FFT's tax liability under the general Luxembourg corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, that ruling will be deemed to confer a selective advantage to FFT for the purposes of Article 107(1) of the TFEU.
Če se torej izbere taka metoda in se uporabi z vrsto pretirano previdnih parametrov, lahko izračunano plačilo kljub temu vodi do rezultata, ki je v tem posebnem primeru enak tržno naravnanemu izidu, ali pa do pretiranega davčnega bremena, v primeru katerega davčno stališče, ki bi potrdilo to drugo metodo, ne bi zagotavljalo nobene prednosti v smislu člena 107(1) PDEU.
The arm's length principle therefore necessarily forms part of the Commission's assessment under Article 107(1) of the TFEU of tax measures granted to group companies, independently of whether a Member State has incorporated this principle into its national legal system.
(244) Nasprotno pa se lahko tudi v primeru izbire najprimernejše metode, če se uporabi s pretirano ugodnimi parametri, s plačilom, izračunanim po tej metodi, podceni davčna obveznost davčnega zavezanca, s čimer se mu dodeli prednost v smislu člena 107(1) PDEU.
It is used to establish whether the taxable profits of a group company for corporate income tax purposes has been determined on the basis of a methodology that approximates market conditions, so that that company is not treated favourably under the general corporate income tax system as compared to non-integrated companies whose taxable profit is determined by the market.
Komisija je v sklepu o začetku postopka izrazila dvome glede tega, da metoda MTMN morda ni najustreznejša metoda za določitev plačila po tržnem načelu in posledično za določitev obdavčljivega dobička družbe FFT.