natgillin/translations-raw huggingface dataset:
taxable income lower range (1,5 %)
Nobena določba prava Unije od Komisije ne zahteva, da pri odreditvi vračila pomoči, razglašene za nezdružljivo z notranjim trgom, določiti natančen znesek pomoči, ki ga je treba vrniti.
taxable income median of the range (3,1 %)
Namesto tega zadostuje, da sklep Komisije vključuje informacije, ki omogočajo naslovniku odločbe, da znesek vrne brez večjih težav [246].
taxable income upper range (5,5 %)
V zvezi z nezakonito državno pomočjo v obliki davčnih ukrepov, obvestilo Komisije o obdavčitvi ustvarjenega dohodka v točki 35 določa, da se znesek, ki ga je treba vrniti, izračuna na podlagi primerjave med dejansko plačanim davkom in zneskom, ki bi ga bilo treba plačati, če bi se uporabilo splošno pravilo.
taxable income of SMBV as % of sales
Kot je pojasnjeno v uvodnih izjavah 339 do 341, Komisija meni, da primerjava primerljivih transakcij med nepovezanimi podjetji z uporabo metode CUP, zlasti dogovorov o podeljevanju licence v zvezi s pravicami IL v več sporazumih o praženju ter proizvodnji in distribuciji, ki jih je podjetje Starbucks sklenilo s tretjimi strankami, kaže, da bi morala biti tržno utemeljena vrednost licenčnine, ki jo podjetje SMBV plačuje podjetju Alki LP za pravice IL v zvezi s praženjem, enaka nič.
The interquartile range of 1,5 % to 5,5 % is based on financial data from the period 2005 to 2007, which is the most recent period pre-dating the SMBV APA.
Povedano drugače, v tem razmerju ne bi bilo treba plačevati licenčnine, saj je videti, da podjetje SMBV nima nobene koristi od pravic IL v zvezi s praženjem, za katere je pridobilo licenco od podjetja Alki LP.
The finding that the tax base agreed to in that APA falls outside of the range is equally valid for different observation periods [225].
Glede na ta sklep bi morala Nizozemska upoštevati računovodske dobičke podjetja SMBV, brez odbitka plačil licenčnine s strani podjetja SMBV podjetju Alki LP od teh dobičkov za licenciranje uporabe pravic IL v zvezi s praženjem, kot izhodiščno točko za ugotavljanje davčne obveznosti podjetja SMBV na Nizozemskem, kar bi zagotovilo, da bo davčna pomoč, podeljena s sporazumom SMBV APA, z vračilom odpravljena.
That Starbucks' tax advisor was incorrect to consider SMBV as a manufacturing company with a remuneration based on operating expenses for the purposes of estimating an arm's-length remuneration for SMBV is further confirmed by an internal data comparison with SMC.
Poleg tega je glede ugotovitve Komisije v uvodni izjavi 358, da povprečni dodatek v višini do [6 %] stroškov za surova kavna zrna, ki jih je podjetje SMBV prodalo podjetju SCTC v obdobju od davčnega leta 2011 naprej, ter cene za surova kavna zrna, prodana podjetju SMBV, kar ustreza bruto marži v višini [približno 9 %] za SCTC, pomenijo zanesljiv približek tržni ceni.
SMC is the only other company of the Starbucks group ensuring roasting activities internally [226].
Zato bi bilo treba računovodski dobiček podjetja SMBV za davčno leto 2011 in naprej povečati z razliko med bruto maržo za surova kavna zrna, ki je bila dejansko uporabljana v tem obdobju, in bruto maržo podjetja SCTC na COGS [približno 9 %].
Since that company is consolidated for tax purposes with Starbucks US, there are no incentives for Starbucks to shift the profits of that company by means of a royalty paid to Starbucks Corporation.
Ta razlika med ustreznim zneskom računovodskega dobička, izračunanega na podlagi dveh korakov, opisanih v uvodnih izjavah 446 in 447, ki je v celoti obdavčena v okviru splošnega nizozemskega sistema davka od dohodkov pravnih oseb, ter davek od dohodka pravnih oseb, ki ga je dejansko plačalo podjetje SMBV Nizozemski od 1. oktobra 2007, pomeni znesek pomoči, ki ga je treba izterjati od podjetja SMBV in skupine Starbucks ter odpraviti prednost podjetja SMBV in skupine Starbucks, ki sta jo pridobila od Nizozemske s sporazumom SMBV APA.
Therefore, although SMC's accounts are not audited, they are established for genuine business purposes in the absence of tax considerations.
Subjekt, od katerega je treba pridobiti vračilo pomoči
Based on those accounts, SMC is more than [40-50] times more profitable than the remuneration agreed for SMBV in the SMBV APA when considering a return on operating expenses.
Glede na ugotovitve iz uvodnih izjav 417 do 421 Komisija meni, da bi morala Nizozemska najprej izterjati nezakonito in nezdružljivo pomoč, ki jo je podjetje SMBV pridobilo s sporazumom SMBV APA.
As explained in recital 140 and shown in Table 9, while the SMBV APA agrees on a [9-12] % mark-up of profits over operating expense, that ratio stood at around 500 % for SMC over the past four accounting periods.
Če podjetje ne bi bilo sposobno izplačati celotnega zneska pomoči, prejete na podlagi sporazuma SMBV APA, bi morala Nizozemska izterjali preostali znesek te pomoči od podjetja Starbucks Corporation, saj je to subjekt, ki nadzoruje skupino Starbucks, in tako zagotoviti, da je odobrena prednost odpravljena in je z vračilom znova vzpostavljeno prejšnje stanje na trgu.
The purpose of the exercise undertaken by the Commission in recitals 392 to 398 is not to calculate an arm's-length remuneration for the functions performed by SMBV within the Starbucks group.
SKLEPNA UGOTOVITEV
The Commission acknowledges that the range presented above is not backed by a sufficient comparability analysis and that the exercise is simply meant to replicate and duplicate the tax advisors analysis if the functions would have been correctly identified.
Komisija ugotavlja, da je Nizozemska nezakonito odobrila državno pomoč podjetju SMBV in skupini Starbucks s sklenitvijo pogodbe SMBV APA, kar je kršenje člena 108(3) Pogodbe, to pomoč pa mora Nizozemska izterjati od podjetja SMBV na podlagi člena 16 Uredbe (EU) 2015/1589 in, če slednje ne povrne celotnega zneska pomoči, od podjetja Starbucks Corporation izterjati neporavnani znesek pomoči –
Rather, the purpose of the exercise undertaken by the Commission is to show that even if the conclusions reached by the Commission in Sections 9.2.3.3 and 9.2.3.4 were incorrect, the tax advisor's misidentification of SMBV's main functions and its inappropriate selection of operating expenses as profit level indicator in the application of the TNMM confirm that the methodology proposed by it in the transfer pricing report and accepted by the SMBV APA for determining SMBV's tax base in the Netherlands does not result in a reliable approximation of a market-based outcome in line with the arm's-length principle.
SPREJELA NASLEDNJI SKLEP:
Since that methodology results in a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, the SMBV APA, by accepting that methodology, should be considered to confer a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty.
Člen 1
The inappropriateness of the working capital adjustment
Vnaprejšnji cenovni sporazum, ki ga je Nizozemska dne 28. aprila 2008 sklenila s podjetjem Starbucks Manufacturing EMEA B.V, ki slednjemu omogoča določanje svoje obveznosti plačila davka od dohodkov pravnih oseb na Nizozemskem na letni osnovi za obdobje desetih let, pomeni pomoč v smislu člena 107(1) Pogodbe o delovanju Evropske unije, ki ni združljiva z notranjim trgom in jo je Nizozemska uveljavila nezakonito, s kršenjem člena 108(3) Pogodbe.
Working capital is the sum of the inventories and trade receivable to be financed net of trade payables.
Nizozemska mora izterjati nezdružljivo in nezakonito pridobljeno pomoč iz člena 1 od podjetja Starbucks Manufacturing EMEA B.V.
There is no constant relation between the COGS used in the adjustment and working capital needs.
Vse zneske, ki jih ne bi bilo mogoče izterjati od podjetja Starbucks Manufacturing EMEA B.V. po izterjavi, opisani v prejšnjem odstavku, je treba izterjati od podjetja Starbucks Corporation.
In particular, a company with a high amount of raw material cost might have low working capital needs if it processes its stock efficiently.
Za zneske, ki jih je treba vrniti, se od datuma, ko so bili dani na razpolago upravičencem, do datuma dejanskega vračila zaračunavajo obresti.
Working capital adjustments are aimed at capturing possible differences in the stock and trade receivable and payables processing, which is not captured by the amount of raw material used by the company.
Obresti se izračunajo na podlagi obrestnoobrestnega računa v skladu s poglavjem V Uredbe (ES) št. 794/2004.
The Commission therefore considers the tax advisor's ‘working capital adjustment’ ill-fitted for the declared purpose and adjusting for differences in working capital use.
Člen 3
There is no justification for that adjustment in the set of facts presented in the transfer pricing report.
Izterjava dodeljene pomoči iz člena 1 je takojšnja in učinkovita.
The Netherlands' argument that the method presented in the Annex to Chapter III of the 2010 OECD Guidelines, although available at the time, was not part of the 1995 OECD Guidelines, which were applicable at the moment the APA was entered into [227], is therefore irrelevant
Nizozemska zagotovi, da se ta sklep izvrši v štirih mesecih od datuma, ko je bila o njem uradno obveščena.
In response to the doubts expressed by the Commission on the working capital adjustment in the Opening Decision [228], the Netherlands provided a simulation of a mark-up calculated using the methodology of the adjustment for different time periods, using a different interest rate and finally using the same interest rate as a reference, but deducting rather than adding 50 basis points.
Člen 4
Those simulations do not, however, address those doubts.
Nizozemska v dveh mesecih od datuma uradnega obvestila o tem sklepu predloži informacije v zvezi z metodologijo, uporabljeno za izračun natančnega zneska pomoči.
The Commission did not express doubts on the time period used by Starbucks' tax advisor in the transfer pricing report.
Nizozemska obvešča Komisijo o napredku glede sprejetih nacionalnih ukrepov za izvajanje tega sklepa do celotne izterjave pomoči iz člena 1.
Rather, in recital 101 of the Opening Decision, the Commission notes that the hypothetical raw material remuneration was estimated by reference to the EURIBOR to which a spread of 50 basis points was added, the level of which is not explained.
Komisiji nemudoma na njeno zahtevo pošlje vse informacije o že sprejetih in načrtovanih ukrepih za izvajanje tega sklepa.
The Netherlands does not explain that level by presenting simulations with different interest rates and a different spread of minus 50 basis points, which remains unexplained.
Člen 5
Regarding the simulation provided by the Netherlands, where SMBV's pre-tax profits divided by full costs, including COGS, are compared to the ratio of pre-tax profit to total costs of competitors [229], the Commission notes that the Netherlands take a range that is based on information dating from after the SMBV APA.
Ta sklep je naslovljen na Nizozemsko.
If an inter-quartile range of pre-tax profit over total costs is established on the basis of the financial data of peers for the period 2001-2005, as used in the transfer pricing report, this range would be 4,9 % to 13,1 % and the profits of SMBV over that period would be outside that range [230].
V Bruslju, 21. oktobra 2015
For example, in 2008 SMBV's pre-tax profits over total costs were at 1,2 % and decreased to 0,5 % in 2014.
Za Komisijo
The Netherlands further refers to an article of the 2012 International Transfer Pricing Journal that would argue that for both fully-fledged and toll or contract manufacturers the total costs, including COGS, are the most suitable profit level indicator.
Članica Komisije
The article would also present a comparison between margins on total costs of fully-fledged manufacturers and toll or contract manufacturers.
UL C 460, 19.12.2014, str. 11.
This analysis would show, on the basis of the sample chosen, that toll and contract manufactures would have higher margins on total costs than fully-fledged manufacturers.
V navedenem sklepu se izraza „davčno stališče“ in „APA“ uporabljata kot sopomenki.
However, notwithstanding the general validity of the outcome of the empirical study presented in the article, the findings of the article contradict rather than support the Netherlands' argument that the profitability of low-risk manufacturers should be adjusted downwards compared to fully fledged manufacturers.
Nekateri deli tega besedila so prikriti, da se ne razkrijejo zaupni podatki; ti deli so v oglatih oklepajih.
This is because the Netherlands accepted a reduction of the margin on costs to factor in the fact that SMBV would not be a fully-fledged manufacturer, whereas the empirical findings of the article seem to indicate that a higher margin would have been appropriate.
Stopnje dobička in dodatkov podjetja SCTC za surova kavna zrna so zaokrožene na najbližji večkratnik 3 %.
Finally, the transfer pricing report also accepts a considerable reduction in the cost base used to calculate the tax base in 2008 compared to the previous arrangement by excluding the costs of [unaffiliated manufacturing company 1], although the activities of SMBV did not change and the commercial relationship with [unaffiliated manufacturing company 1] also did not change.
Prejšnje davčno stališče, sklenjeno med nizozemsko davčno upravo ter podjetji Starbucks Coffee BV in SMBV, leta 2001 je bilo tudi predloženo kot del dokazil.
Combined with the misclassification of the actual activities of SMBV, that adjustment does not seem sufficiently reasoned.
Ta dopis je bil poslan Nizozemski dne 7. marca 2014 v angleškem jeziku, čemur je 14. marca 2014 sledila različica istega dopisa v nizozemščini.
In sum, even if the comparables analysis had not been based on an incorrect classification of SMBV's activities as coffee roasting and Starbucks' tax advisor had not improperly used operating expense instead of sales as profit level indicator in the application of the TNMM, the use of the working capital adjustment and the exclusion of [unaffiliated manufacturing company 1]'s costs from SMBV's tax base mean that the methodology proposed by the transfer pricing report and accepted by the SMBV APA does not result in a reliable approximation of a market-based outcome in line with the arm's-length principle.
Glej sprotno opombo 1.
By accepting that methodology, which leads to a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, the SMBV APA confers a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty.
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 83, 27.3.1999, str. 1).
Subsidiary line of reasoning: Selective advantage due to a derogation from the Decree
Vsako sklicevanje na Uredbo (ES) št. 659/1999 se razume kot sklicevanje na Uredbo (EU) 2015/1589 in ga je treba brati v skladu s korelacijsko tabelo iz Priloge II k slednji uredbi.
The Netherlands and Starbucks argued that the Decree constitutes the appropriate reference system against which the existence of a selective advantage resulting from SMBV APA must be determined.
Ime Starbucks US se nanaša na vsa podjetja člane skupine Starbucks, ki imajo sedež v Združenih državah Amerike.
As noted at recitals 245 to 251, the Commission does not agree with the arguments of the Netherlands and Starbucks concerning the applicable reference system.
Ta opis temelji na letnem poročilu podjetja Starbucks za leto 2014, str. 2.
However, in a subsidiary line of reasoning, the Commission concludes that the SMBV APA also grants SMBV a selective advantage in the context of the more limited reference system composed of group companies applying transfer pricing to which Article 8b(1) CIT and the Decree apply.
Za podrobnejše informacije o skupini Starbucks glej uvodno izjavo 20 sklepa o začetku postopka.
Article 8b(1) CIT and the Decree are considered to establish the ‘arm's-length principle’ under Dutch tax law, according to which 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.
SMBV APA določa, da se po šestem obračunskem letu, tj. do konca leta 2013, opravi vmesni pregled, da se ugotovi, ali so vsa dejstva in okoliščine so ostali enaki.
The preamble to the Decree, in particular, explains that the arm's-length principle as set out in the OECD TP Guidelines has been transposed into domestic law and that those guidelines apply directly to the Netherlands [231].
Iz izvirnega nizozemskega besedila: „[SMBV] wordt geacht een arm's length vergoeding te ontvangen voor haar activiteiten zoals beschreven [in het transfer pricing report] indien de operationele marge [9-12] % van de relevante kostgrondslag bedraagt.“
Considering that the Commission has already demonstrated in Section 9.2.3.1 that the SMBV APA endorses certain methodological choices made by Starbucks' tax advisor for transfer pricing purposes that cannot be considered to result in a reliable approximation of a market-based outcome resulting in a reduction of SMBV's tax liability in the Netherlands, the Commission can similarly conclude that that APA also gives rise to a selective advantage under the more limited reference framework of Article 8b(1) CIT and the Decree.
Iz izvirnega nizozemskega besedila: „De jaarlijks door SMBV aan Alki LP te betalen royalty wordt aan het einde van het jaar vastgesteld op het verschil tussen de gerealiseerde operationele winst met betrekking tot de productie en distributie functie als genoemd [in het transfer pricing report], vóór royalty uitgaven ('gerealiseerde operationele winst voor royalty uitgaven') en de hierboven omschreven beloning van [9-12] % cost-plus.
Justification
Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting.“ Za pojasnilo, zakaj se plačilo licenčnine ne obdavči na Nizozemskem ali v Združenem kraljestvu, glej uvodno izjavo 28 sklepa o začetku postopka.
Neither the Netherlands nor Starbucks have advanced any possible justification for the selective treatment of SMBV as a result of the SMBV APA.
Uvodni izjavi 27 in 28 sklepa o začetku postopka vsebujeta natančen opis pravne strukture podjetja Starbucks, kot je predstavljena v poročilu o transfernih cenah.
The Commission recalls, in this respect, that the burden of establishing such a justification lies with the Member State.
Te blagovne znamke, tehnologija in strokovno znanje večinoma vključujejo obliko trgovin Starbucks in identiteto podjetja Starbucks.
In any event, the Commission has not been able to identify any possible ground for justifying the preferential treatment from which SMBV benefits as a result of the SMBV APA that could be said to derive directly from the intrinsic, basic or guiding principles of the reference system or that is the result of inherent mechanisms necessary for the functioning and effectiveness of the system [232], whether that reference system is the general Dutch corporate income tax system, as established by the Commission, or the Decree, as advocated by the Netherlands and Starbucks.
Za opis metode primerljivih prostih cen (CUP) glej uvodno izjavo 71.
Conclusion on the existence of a selective advantage
V tem primeru se plačila licenčnin znotraj skupine nanašajo na plačila razvijalcev v lasti EMEA Starbucks podjetju Starbucks Coffee BV.
The Commission concludes that the SMBV APA, by endorsing a method for arriving at a profit allocation to SMBV within the Starbucks group that cannot be considered to result in a reliable approximation of a market-based outcome in line with the arm's-length principle and that results in a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, confers a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty.
Oddelek II.G poročila o transfernih cenah.
By a subsidiary line of reasoning, the Commission concludes that the SMBV APA, by endorsing under the Decree, based on Article 8b(1) CIT, a method for arriving at a profit allocation to SMBV that cannot be considered to result in a reliable approximation of a market-based outcome in line with the arm's-length principle and that results in a lowering of SMBV's tax liability as compared to other group companies taxable in the Netherlands, confers a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty.
Oddelek II.E poročila o transfernih cenah.
Beneficiary of the contested measure
Oddelek II.B poročila o transfernih cenah.
The Commission considers the SMBV APA to grant a selective advantage to SMBV within the meaning of Article 107(1) of the Treaty, since it leads to a lowering of that entity's taxable profit in the Netherlands as compared to non-integrated companies whose taxable profits are determined by transactions concluded on market terms.
SCTC kupuje ta zrna za celotno skupino Starbucks na svetovni ravni in njene neodvisne pridobitelje licenc.
However, the Commission notes that SMBV forms part of a multi-national corporate group, i.e. the Starbucks group, the remuneration of SMBV's role within that group being the subject-matter of the SMBV APA.
Glej opombo 19.
Separate legal entities may be considered to form one economic unit for the purpose of the application of State aid rules.
Leta 2011 je podjetje SMBV zaposlovalo približno [70–80] ljudi.
That economic unit is then considered to be the relevant undertaking benefitting from the aid measure.
Glede na pripombe podjetja Starbucks v zvezi s sklepom o začetku postopka je bilo v storitvah praženja kave dejavnih [40–50] oseb, [30–40] oseb pa v logističnih in administrativnih storitvah.
As the Court of Justice has previously held, ‘[i]n competition law, the term “undertaking” must be understood as designating an economic unit […] even if in law that economic unit consists of several persons, natural or legal’ [233].
Po informacijah, ki jih je podjetje Starbucks predložilo Nizozemski ob zahtevi za odločitev, sta podjetji SMBV in Starbucks Corporation leta 2003 sklenili sporazum z [nepovezanim logističnim podjetjem A] in [nepovezanim logističnim podjetjem B], na podlagi katerega bo [nepovezano logistično podjetje A] zagotavljalo storitve upravljanja zalog (glede na napovedi podjetja Starbucks), storitve usklajevanja uvoza in urejanja izvozne dokumentacije, upravljanja pogodb s prodajalci in storitve skladiščnih dejavnosti.
To determine whether several entities form an economic unit, the Court of Justice looks at the existence of a controlling share or functional, economic or organic links [234].
Po informacijah, ki jih je podjetje Starbucks predložilo Nizozemski ob zahtevi za stališče, je podjetje SMBV leta 2004 sklenilo pogodbo o storitvah dobavne verige in skladiščenja za kavne dejavnosti z [nepovezanim logističnim podjetjem B], na podlagi katerega bo [nepovezano logistično podjetje B] izvajalo storitve skladiščenja v zvezi z različnimi proizvodi podjetja Starbucks, vključno z administrativni storitvami in storitvami ravnanja z materialom, nakladanjem in razkladanjem vozil, inšpekcijami in skladiščenjem.
In the present case, SMBV is fully controlled by Alki LP, which in turn is controlled by companies of the Starbucks group [235].
Glede na poročilo o transfernih cenah je SMBV odgovoren za pogodbeno razmerje s podjetjem [nepovezano proizvodno podjetje 1].
Moreover, it is the Starbucks group which took the decision to establish SMBV in the Netherlands and thus the Starbucks group which benefits from the SMBV APA as that APA, as indicated in recital 45, establishes the profit that should be allocated to SMBV within that corporate group for the functions it provides to the companies of that group.
Za pogodbe med [nepovezanim proizvodnim podjetjem 1] in podjetjem SMBV pa se glede na navedbe podjetja Starbucks pogaja Starbucks […].