natgillin/translations-raw huggingface dataset:
Starbucks entered into three types of agreements with [unaffiliated manufacturing company 7] on [after 2008], which have subsequently been amended.
Še posebej se je Komisija sklicevala na razvid o tveganju v zvezi z zalogami, prikazanem v finančnih izkazih podjetja SMBV, zaradi česar je ta domneva vprašljiva.
In a supply agreement, Starbucks takes the obligation to supply to [unaffiliated manufacturing company 7] coffee ingredients, […], for a price set [per a certain quantity].
Glede drugega dvoma sta za Komisiji vprašljivi dve zaporedni prilagoditvi davčnega svetovalca, za kateri se zdi, da poskušata reševati težavo v zvezi s primerljivostjo.
The manufacturing and distribution agreement grants [unaffiliated manufacturing company 7] the right to exclusively distribute certain pre-packed, ready-to-drink beverages under the Starbucks Trademark in a specific territory.
Prva uskladitev zmanjšuje davčno osnovo za izračun obdavčljive osnove podjetja SMBV za operativne stroške.
The manufacturing and distribution agreement does not provide for any fee or royalty to be paid by [unaffiliated manufacturing company 7] to Starbucks.
Davčni svetovalec je ocenil, da je to primerno, saj naj bi bilo podjetje SMBV proizvajalec za dodelavne posle ali pogodbeni proizvajalec.
The trademark and technology licence agreement allows [unaffiliated manufacturing company 7] to use the trademark of Starbucks as well as its technology and know-how for the purpose of manufacturing the agreed products.
Druga prilagoditev pretvorbe, imenovana „prilagoditev za dodatek na konverzijo“, v poročilu o transfernih cenah odšteje večkratnik COGS od dobička podjetij, uporabljenih kot primerljiva za namene določanja transfernih cen.
[Unaffiliated manufacturing company 7] pays a licence fee depending on the territory of between [10 and 20] % of net sales.
Ta druga prilagoditev, ki jo je Nizozemska predstavila kot „prilagoditev za obratni kapital“, zmanjšuje obdavčljivo osnovo podjetja SMBV na Nizozemskem, vendar se ne prilagoditev ne metodologija, ki jo je uporabil davčni svetovalec, ne zdita upravičeni.
The contracts that Starbucks has with [unaffiliated manufacturing company 5], [unaffiliated manufacturing company 6] and [unaffiliated manufacturing company 7] listed above were classified in three categories: (i) supply agreements, similar to the Supply Agreement between SMBV and Developers described at recital 144; (ii) manufacturing and distribution agreements, similar to the agreement between SMBV and Alki LP; and (iii) trademark and technology licence agreements, similar to the ADOA between Starbucks Coffee BV and the Shops described at recital 48.
In končno, glede tretjega dvoma je bila za Komisijo vprašljiva tržna narava licenčnine, ki jo je podjetje SMBV plačalo podjetju Alki LP, ker se višina licenčnine ne zdi povezana z vrednostjo IL, za katero naj bi bila plačana.
Of the three types of agreement between Starbucks and [unaffiliated manufacturing company 5], [unaffiliated manufacturing company 6] and [unaffiliated manufacturing company 7], only the last category of agreements requires Starbucks' counterparties to pay a royalty.
Zaradi uporabe metode TNMM v analizi določanja transfernih cen licenčnina dejansko ustreza preostalemu dobičku podjetja SMBV, tj. vsak dobiček nad [9–12] % operativnih stroškov, ki ga je beležilo podjetje SMBV, je preoblikovan v licenčnino, ki se odšteje pred plačilom davka, (glej sliko 2).
In addition, four other roasting agreements with [unaffiliated manufacturing company 8], [unaffiliated manufacturing company 1], [unaffiliated manufacturing company 9], and [unaffiliated manufacturing company 10] were provided by Starbucks to the Commission.
PRIPOMBE NIZOZEMSKE
The [unaffiliated manufacturing company 8] manufacturing and supply agreement dates from [after 2008] and stipulates that [unaffiliated manufacturing company 8] is to produce flavoured coffee for Starbucks for a specified price [83].
Drugič, osredotočajo se na to, zakaj sporazum SMBV APA ne pomeni selektivne prednosti za SMBV.
[…] stipulates that [unaffiliated manufacturing company 8] must strictly comply with a technical manual regarding, among others, the manufacturing of the products.
Pripombe v zvezi s transfernimi cenami
[…] stipulates that Starbucks grants [unaffiliated manufacturing company 8] a royalty-free licence for the use of the know-how in connection with the manufacturing process.
Po mnenju Nizozemske je plačilo, dogovorjeno v sporazumu SMBV APA, v skladu z neodvisnim tržnim načelom, TNMM pa je v tem primeru ustrezna metoda za izid v skladu s tem načelom.
The [unaffiliated manufacturing company 1] manufacturing and supply agreement is dated [after 2008] and provides that [unaffiliated manufacturing company 1] shall produce certain coffee products for Starbucks for a specified price [84].
Nizozemska trdi, da določanje transfernih cen ni eksaktna znanost in da torej obstaja razpon številk, znotraj katerih je lahko transferna cena.
[…] stipulates that [unaffiliated manufacturing company 1] must strictly comply with a technical manual regarding, among others, the manufacturing of the products.
Nizozemska trdi, da v skladu s Smernicami OECD za določanje TC nadomestilo za transakcije med dvema neodvisnima podjetjema navadno odraža funkcije, ki jih izvaja vsako podjetje, in da bi zato morala biti funkcijska analiza v središču ocene tržne naravnanosti plačil podjetja SMBV.
The agreement does not provide for any fee or royalty to be paid by [unaffiliated manufacturing company 1] to Starbucks.
V skladu s Smernicami OECD za določanje TC so pogodbeni pogoji izhodišče pri ugotavljanju, ali je bilo neodvisno tržno načelo pravilno uporabljeno.
The [unaffiliated manufacturing company 9] manufacturing and supply agreement is dated [after 2008] and provides that [unaffiliated manufacturing company 9] shall produce flavoured coffee for Starbucks for a specified price [85].
Po mnenju Nizozemske pravice IL, ki jih je podjetje Starbucks dodelilo podjetju Alki LP za znanje in informacije v zvezi s kavo, vključujejo uporabo tehnologije ter znanja in izkušenj v zvezi z recepturo za mešanje kavnih zrn, postopek praženja kave in proizvodnjo drugih pridobljenih kavnih proizvodov.
[…] stipulates that [unaffiliated manufacturing company 9] must strictly comply with a technical manual regarding, among others, the manufacturing of the products.
Nizozemska ugotavlja, da sporazuma o praženju med podjetjema Alki LP in SMBV ni mogoče šteti za preprost licenčni sporazum v zvezi z IL.
The [manufacturing and supply agreement] does not provide for any fee or royalty to be paid by [unaffiliated manufacturing company 9] to Starbucks.
Ta sporazum o proizvodnji z veljavo petdeset let se nanaša na praženje surovih kavnih zrn s strani podjetja SMBV.
The agreement also refers to a technology and trademark licence agreement, which was however not submitted.
Sporazum o praženju je pogodba med stranko in izvajalcem, ki ureja tudi zagotavljanje pravic IL.
The [unaffiliated manufacturing company 10] manufacturing agreement is dated [after 2008] and concerns the manufacturing and roasting of green coffee beans for Starbucks by a […] roaster who sources its coffee beans directly.
Podjetje Alki LP nima sedeža na Nizozemskem in v skladu z vsebino mednarodne porazdelitve davčnih pristojnosti ni zavezan plačilu davka na Nizozemskem.
The agreement does not provide for any fee or royalty to be paid by [unaffiliated manufacturing company 10] to Starbucks.
Dejavnosti, ki jih opravljajo zaposleni podjetja SMB so (in so vedno bile):
[…] of the agreement clarifies that Starbuck owns the IP rights in the coffee blend, the time temperature curve of the roast progression and the roaster end point, etc.
Dejavnosti za proizvodnjo/praženje kave: te dejavnosti opravljajo proizvodno osebje, tehniki za praženje kave, vzdrževalno osebje, osebje za nadzor kakovosti in skladiščno osebje.
Starbucks pays a fee to [unaffiliated manufacturing company 10] for the coffee [per a certain quantity], following a specific formula which charges less for roasting than for packaging.
Logistične in administrativne podporne dejavnosti.
Arguments presented by Starbucks regarding the agreements with third parties and with Starbucks Manufacturing Corp.
Nizozemska navaja, da je bila namera podjetja Starbucks vedno ustanovitev operativnega obrata za praženje kave z majhnim tveganjem ter da se dejstva in okoliščine v zadnjih letih niso bistveno spremenili.
In addition to the contracts listed in recital 148, Starbucks supplied an analysis of the comparability of those contracts with the royalty payments made by SMBV to Alki LP.
Trdijo, da podjetje SMBV ni bilo vpleteno v poslovno prestrukturiranje, zato Komisija ne more navajati odlomkov iz poglavja 9 Smernic OECD za določanje TC iz leta 2010, saj ob sklenitvi sporazuma SMBV APA smernice še niso bile na voljo.
Among the agreements whereby Starbucks licensed out intangibles (trademarks and certain specific coffee related know-how) for exploitation by a third party, Starbucks distinguishes between (i) third-parties that utilised those intangibles to manufacture products containing Starbucks coffee ingredients in roasting agreements ([unaffiliated manufacturing company 3] and [unaffiliated manufacturing company 2]), and (ii) third parties which distributed such manufactured products directly to customers ([unaffiliated manufacturing company 7], [unaffiliated manufacturing company 6] and [unaffiliated manufacturing company 5]).
Uporabo za nazaj je treba preprečiti v sladu s Smernicami OECD za določanje TC.
Starbucks considers the royalties paid by [unaffiliated manufacturing company 7], [unaffiliated manufacturing company 6] and [unaffiliated manufacturing company 5] to be comparable to the royalties paid by SMBV, which it estimates to represent [5-10] % of sales [86].
Trdi tudi, da podjetje SMBV ni vključeno v nabavo surovin, saj lahko v skladu s pogodbo o praženju surovine nabavlja samo od strank, ki jih je določilo podjetje Alki LP.
More generally, Starbucks made a distinction among all agreements concluded with third parties since 2002.
SMBV opravlja samo administrativno vlogo pri upravljanju zalog in ne nosi končnega tveganja v zvezi z zalogami.
To the best of Starbucks' knowledge, the main categories would be the following:
V zvezi s to administrativno vlogo Nizozemska podrobneje navaja, da mora sicer v okviru sporazuma o nakupu surovih e kave SMBV zagotavljati informacije v zvezi z surovimi kavnimi zrni, ki bodo kupljena, vendar te informacije SMBV pridobi od podjetja Alki LP in, na način, ki ga določi Alki LP, od razvijalcev.
Agreements whereby third parties exploit Starbucks intangibles (coffee related intangibles and trademarks) on the market:
Specifikacije zato SMBV posreduje šele potem, ko pridobi informacije, ki so potrebne v ta namen.
The roasting licence agreements with [unaffiliated manufacturing company 2] and [unaffiliated manufacturing company 3].
Po mnenju Nizozemske ta kombinacija pomeni položaj, v katerem je vloga surovin primerljiva z zagotavljanjem blaga na komisijski osnovi.
The trademark and technology licence agreements with [unaffiliated manufacturing company 7], [unaffiliated manufacturing company 6] and [unaffiliated manufacturing company 5] for the exploitation of the Starbucks trademark and certain specific coffee related know-how.
V zvezi s končnim tveganjem glede zalog Nizozemska dodaja, da SMBV sicer ohranja pravno upravičenost do vseh proizvodov in materialov, uporabljenih za proizvodne dejavnosti, in mora zagotavljati nadomestila za izgube vrednosti zalog, vendar stroškov, za katere so bila plačana ta nadomestila, ne krije SMBV.
Various agreements which grant third parties access to Starbucks intangibles (technology, know-how and trademarks) under a royalty-free licence due to the specific nature of these agreements:
Ob upoštevanju načina plačevanja licenčnine na podlagi sporazuma o praženju te stroške nazadnje krije podjetje Alki LP.
Various co-manufacturing and co-packaging agreements where the IP licence merely serves to enable the third party to produce in accordance with Starbucks' specifications and to protect Starbucks' IP rights.
Po mnenju Nizozemske zaposleni podjetja SMBV niso vključeni v poslovna pogajanja z razvijalci/kupci podjetja Starbucks.
Starbucks' co-manufacturing or co-packaging partners typically supply the products back to Starbucks and do not exploit the intangibles on the market.
Glede določanja cen Nizozemska trdi, da globalne cenovne formule določa Starbucks […].
Various distribution agreements where the IP licence merely serves to allow the distributor to resell Starbucks branded products and to protect Starbucks' IP rights.
Računovodska skupina podjetja Starbucks […] zagotavlja podjetju SMBV cenik („[…] cenik“) prek podjetja Alki LP, te cene pa se izračunajo z uporabo formule za določanje cen na svetovni ravni, na kateri temelji sporazum o dobavi med podjetjem SMBV in razvijalci.
The distributor does not exploit the Starbucks intangibles on the market.
Nakupna cena za surova kavna zrna, ki jo plača podjetje SMBV, izhaja iz formule za določanje cen, ki vključuje vidike, kot so […].
Licence agreements with Developers to enable them to exploit the Starbucks system and operate Starbucks coffee stores.
Če se osnovni stroški povišajo ali znižajo, se prilagodi tudi stroškovna osnova za določanje cen med podjetjem SMBV in njegovimi razvijalci.
Commercial arrangement between Starbucks US and the Starbucks Manufacturing Corp.
Poleg tega morajo razvijalci kupovati kavo in osnovno blago v okviru sporazuma ADOA, sklenjenega med podjetjem Starbucks Coffee BV in razvijalci.
Starbucks indicated that SMC [87], the only other company ensuring roasting activities within the Starbucks group, does not pay any royalty to Starbucks for the use of the IP relating to the roasting technology and know-how or any other IP.
Kot navaja Nizozemska, SMBV ne deluje v okviru pogodbe za proizvajalca za dodelavne posle.
According to Starbucks, this would be the case because SMC does not have separate audited accounts and because for US tax purposes SMC is consolidated with other Starbucks US entities.
Pogodbeno razmerje privede do položaja, ko so surova kavna zrna kupljena zakonito, vendar brez funkcijskega prispevka podjetja SCTC, in zaračunana kupcem.
GROUNDS FOR INITIATING THE PROCEDURE
Kljub pomanjkanju funkcionalnosti v zvezi z nakupom in prodajo morajo biti zaloge prikazane v bilanci stanja podjetja SMBV v skladu z računovodskimi standardi.
The Commission decided to initiate the formal investigation procedure because it took the preliminary view that the SMBV APA, which accepts the remuneration proposed by Starbucks' tax advisor for the functions performed by SMBV in the Netherlands, concluded by the Dutch tax administration in 2008 appeared to constitute State aid within the meaning of Article 107(1) of the Treaty that is incompatible with the internal market.
Pogodbena razmerja med podjetji SMBV, Alki LP, SCTC in razvijalci, opisana zgoraj, po mnenju Nizozemske vodijo do sklepa, da je SMBV proizvajalec z majhnim tveganjem, in ta sklep je podprt tudi s funkcijsko analizo.
In particular, the Commission expressed doubts that the remuneration agreed for the functions performed by SMBV complied with the arm's-length principle.
Zato naj bi Nizozemska SMBV obravnavala kot „najmanj zapleteno podjetje“ (testna stranka), za katero je treba tržno naravnan prejemek določiti s primerjalno raziskavo.
More specifically, in the Opening Decision, the Commission raised the following three doubts as regards compliance of the SMBV APA with the arm's-length principle:
Nizozemska trdi, da zbirke podatkov, uporabljene za izvedbo primerjalne raziskave, ne vsebujejo podrobnosti, kot so transakcijske cene ali pogoji.
Whether the Dutch tax administration correctly accepted SMBV's classification as a low-risk toll manufacturer when it concluded the SMBV APA;
Informacije, ki so na voljo, so omejene na primerjavo rezultatov poslovanja za podjetje kot celoto.
Whether the Dutch tax administration was right to accept adjustments made by Starbucks' tax advisor when it concluded the SMBV APA; and
TNMM je najpogosteje uporabljena metoda na mednarodni ravni.
Whether the Dutch tax administration was right to accept SMBV's interpretation as regards the calculation of royalties in its profit and loss accounts, insofar as the level of those royalties is not linked to the value of the IP in question.
Po mnenju Nizozemske to potrjujejo Smernice OECD za določanje TC iz leta 2010 kot tudi iz leta je 1995, ki so veljale, ko je bil sklenjen sporazum SMBV APA.
In more detail, under first doubt the Commission questioned the tax advisor's assumption in the transfer pricing report that SMBV does not bear any risk and that it should therefore be classified as a toll or contract manufacturer.
Glede na proizvodno funkcijo podjetja SMBV je podjetje uporabilo stroškovno naravnan kazalnik stopnje dobička (metoda TNMM s pribitkom dobička na stroške).
In particular, the Commission referred to the evidence of inventory risk recorded in the financial accounts of SMBV that would call this assumption into question.
V zvezi s tem Nizozemska poudarja, da v skladu z odstavkom 4.9 Smernic OECD za določanje TC [88] nizozemska davčna uprava vedno začne preiskavo transfernih cen z vidika metode, ki jo uporabi davčni zavezanec.
Under the second doubt, the Commission questioned two consecutive adjustments by the tax advisor, which seem both to have the same purpose of addressing one comparability concern.
V poglavju 2 odloka je navedeno tudi, da Nizozemska ni uporabila „pravila najboljše metode“.
The first adjustment consists in reducing the cost base retained to calculate SMBV's taxable base to operating expense.
To izhodišče, ki je po mnenju Nizozemske v skladu s Smernicami OECD za določanje TC, je uporabljeno tudi v sporazumu SMBV APA, posledica pa je bil sprejem metode TNMM s kazalnikom stopnje dobička, ki ga je predlagalo podjetje SMBV.
The tax advisor considered this appropriate because SMBV would be a toll or contract manufacturer.
Glede vloge podjetja SMBV kot vloge proizvajalca za dodelavne posle so za določitev stroškovne osnove za izračun pribitka dobička ustrezni tisti stroški, ki so prinesli dodano vrednost.
A second adjustment, designated a ‘Conversion Mark-up Adjustment’ in the transfer pricing report, deducts a multiple of COGS from the profit of companies used as comparables for transfer pricing purposes.
Po sodbi Nizozemske so pri podjetju SMBV operativni stroški ustrezni stroški z dodano vrednostjo, za katere se uporabi pribitek dobička.
That second adjustment, presented by the Netherlands as a ‘working capital adjustment’, reduces SMBV's taxable base in the Netherlands, but neither the adjustment nor the methodology used by the tax advisor seemed justified.
Tako je na podlagi referenčne vrednosti pribitek dobička [9–12] % operativnih stroškov.
Finally, under its third doubt, the Commission questioned the arm's-length nature of the royalty paid by SMBV to Alki LP, since the amount of the royalty did not seem related to the value of the IP it is meant to remunerate.
SMBV ima profil majhnega tveganja, nima dodane vrednosti glede na surovine ter ima podporno vlogo za nekavne proizvode.
Due to the use of the TNMM in the transfer pricing analysis, the royalty corresponds in reality to the residual profit of SMBV, i.e. any profit recorded by SMBV above [9-12] % of operating expense is transformed into a tax deductible royalty (see Figure 2).
Operativni stroški, povezani s temi omejenimi podpornimi dejavnostmi, so vključeni v stroškovno osnovo.
COMMENTS FROM THE NETHERLANDS
Zato se te dejavnosti prav tako plačajo z [9–12] -odstotnim pribitkom dobička.
The Netherlands submitted its comments to the Opening Decision on 16 July 2014.
V zvezi s prilagoditvijo spremenljivk Nizozemska trdi, da v času, ko je bilo pripravljeno poročilo o transfernih cenah, na katerem temelji sporazum SMBV APA, ni bilo določeno, kako ravnati s proizvajalci s profilom majhnega tveganja.
They focus, first, on why the remuneration agreed upon in the SMBV APA is at arm's length and why the method chosen by the tax advisor is the appropriate method to determine that remuneration.
Priznava, da Smernice OECD za določanje TC iz leta 2010 vsebujejo več navodil o prilagoditvah primerljivk, vključno s prilagoditvami glede obratnega kapitala, vendar trdi, da so ti primeri zgolj smernice in da to pomeni, da bi lahko tudi drugi položaji prinesli rezultat v skladu z neodvisnim tržnim načelom.
Second, they focus on why the SMBV APA does not confer a selective advantage to SMBV.
Nizozemska je opravila tudi analizo občutljivosti glede razpona primerljivih tržnih cen, izračunanega v skladu z metodologijo v poročilu o transfernih cenah, če se nekateri parametri spremenijo.
Comments on transfer pricing
Nizozemska je spremenila časovno obdobje primerjave in ponovno izračunala razpone, ki se štejejo za primerljive tržne cene za obdobji 2008–2012 in 2003–2012, v primerjavi z razponom v obdobju 2001–2005 v poročilu o transfernih cenah.
According to the Netherlands, the remuneration agreed upon in the SMBV APA is at arm's length and the TNMM is the appropriate method to reach an arm's-length outcome in this case.
Poleg tega je Nizozemska ponovno izračunala razpon, če odstotek stroškov COGS, ki se odšteje od plačila v okviru drugih prilagoditev, ne bi bil EURIBOR plus 50 osnovnih točk, temveč EURIBOR minus 50 osnovnih točk, in končno, če bi bil to, kar Nizozemska imenuje kot „obrestna mera za tekoči račun“.
The Netherlands argues that transfer pricing is not an exact science and that there is therefore a range of figures within which the transfer price can lie.
Nizozemska je prav tako izračunala stopnjo, ki jo je podjetje SMBV doseglo kot odstotek operativnih stroškov in stroškov surovin (brez stroškov, povezanih s čajem in drugih stroškov COGS posredniške narave) za obdobji 2008–2012 in 2003–2012, in to primerjala z dodatkom na skupne stroške na ravni obdavčljivega dobička in dobička iz poslovanja za isti časovni obdobji.
The Netherlands submits that, according to the OECD TP Guidelines, compensation for transactions between two independent companies will usually reflect the functions that each company performs and that therefore the functional analysis should be at the centre of the assessment of the arm's-length nature of the remuneration of SMBV.
Na podlagi teh simulacij je Nizozemska sklenila, da bi tudi ob sprejetju katerih koli dvomov, na katere je opozorila Komisija, rezultat še vedno pomenil plačilo v razponu primerljivih tržnih cen.
Pursuant to the OECD TP Guidelines, the contractual conditions are the starting point when it comes to determining whether the arm's-length principle has been applied correctly.
V skladu s Smernicami OECD za določanje TC popravki niso dovoljeni, če je plačilo v razponu primerljivih tržnih cen.
According to the Netherlands, the IP assigned by Starbucks to Alki LP in respect of the knowledge and information relating to coffee includes the use of technology and knowhow regarding the recipe for blending coffee beans, the process of roasting coffee and the production of other derived coffee products.
In končno Nizozemska splošneje ugovarja trditvi, da ni zahtevala povezanih pogodb, na podlagi katerih bi bilo mogoče dokazati, da je raven tveganja za podjetje SMBV omejena, in trdi, da to ni potrebno, saj vsak sporazum APA vedno vključuje ključno predpostavko, da so predstavljena dejstva in okoliščine ustrezni, sicer bi bilo mogoče sporazum razveljaviti.
The Netherlands notes that the Roasting Agreement between Alki LP and SMBV cannot be considered a simple IP licence agreement.
Poleg tega Nizozemska trdi, da je imela vpogled v zgodovinsko ozadje ustanovitve obrata za praženje, zato ji ni bilo treba zahtevati vseh pogodb [89].
That agreement, a fifty-year manufacturing agreement, relates to the roasting of green coffee beans by SMBV.
Pripombe o uporabi člena 107(1) Pogodbe
The Roasting Agreement is a contract between a client and a contractor, which also governs the provision of an IP right.
Nizozemska tudi trdi, da podjetju SMBV ni bila dodeljena selektivna prednost in da ne gre za državno pomoč v smislu člena 107(1) Pogodbe.