natgillin/translations-raw huggingface dataset:
In particular, that reference system is composed of a consistent set of rules that apply on the basis of objective criteria for the taxation of profits of stand-alone companies, where the determination of the taxable profit usually coincides with the accounting profit (subject to certain adjustments based on tax law) and of group companies, which resort to transfer prices to allocate profits, alike.
Z drugimi besedami, s sklenitvijo sporazuma SMBV APA nizozemska davčna uprava izrecno potrjuje, da metodologija davčnega svetovalca za izračun obdavčljivega plačila podjetju SMBV za njegovo funkcijo praženja neposredno določa stopnjo licenčnine, ki jo podjetje SMBV plačuje podjetju Alki za licenčni sporazum glede pravic intelektualne lastnine v zvezi s praženjem, ki je bil sklenjen med njima.
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.
Prav tako izrecno potrjuje, da je dejansko stopnjo dobička, ki ga ustvari podjetje SMBV na Nizozemskem, treba za davčne namene zmanjšati s tem plačevanjem licenčnine, posledica pa je bil manjši obdavčljivi dobiček od tistega, ki je bil dejansko zabeležen.
Article 8b(1) CIT and the Decree do not constitute the appropriate reference system
Če je namreč računovodski dobiček podjetja SMBV višji od ravni poplačila, dogovorjenega v sporazumu SMBV APA, se plačila licenčnine podjetju Alki LP povečajo za razliko med višino poplačila in računovodskim dobičkom podjetja SMBV.
The Netherlands considers that the reference system should be the Decree and consequently that SMBV should be considered in a similar factual and legal situation only to group companies that fall under the Decree [120].
Zato je licenčnina spremenljivka prilagoditve, določena s kombiniranjem računovodskega dobička podjetja SMBV in poplačila, dogovorjenega v sporazumu SMBV APA.
Accordingly, the existence of selectivity would require evidence that SMBV has received a different treatment as compared to other group entities tax resident in the Netherlands falling under the Decree.
Tako je sporazum med podjetjema Alki LP in SMBV o podelitvi licence za pravice IL v zvezi s praženjem transakcija, za katero je bil dejansko zahtevan sporazum SMBV APA, metodologija za določanje ravni te licenčnine kot spremenljivke prilagoditve pa je transakcija, za katero dejansko določa ceno SMBV APA.
The Commission does not accept this line of reasoning.
Kljub temu poročilo o transfernih cenah, na katerem temelji sporazum APA, predlaga samo poplačilo za SMBV z analizo funkcije, ki jo izvaja (praženje/proizvodnja) z uporabo metode TNMM; pri določanju tega predlaganega poplačila plačevanja licenčnine ne opredeli kot spremenljivko prilagoditve.
As explained in recital 236, the objective of the Dutch 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.
Zato to poročilo ne opredeljuje ali ne analizira sporazuma o podelitvi licence za pravice IL v zvezi s praženjem, za kar se plačuje ta licenčnina, kot transakcije, za katero je dejansko postavljena cena, ter zato ne vzpostavi metodologije, ki bi zagotovila, da je to plačevanje licenčnine v skladu z neodvisnim tržnim načelom.
As explained in recital 232, Dutch corporate income tax is levied on the worldwide profits of companies resident in the Netherlands (unless a tax treaty applies), while non-resident companies, including Dutch branches of foreign companies, are only taxed on specific Dutch-sourced income.
Vendar pa je namen določanja transfernih cen ugotoviti, ali so pogoji povezanih transakcij skladni z neodvisnim tržnim načelom.
By considering, as the Netherlands does, that the reference system only includes group companies, since only they need to revert to the arm's-length principle as required by Article 8b CIT and the Decree when allocating profit, an artificial distinction is introduced between companies based on their company structure for the purpose of determining their taxable profits that the general Dutch corporate income tax system does not recognise when taxing profits of companies falling within its tax jurisdiction.
Ta usmerjenost na transakcije za namene določanja transfernih cen je jasno izražena v odstavku 1.6 Smernic OECD za določanje TC iz leta 2010, ki že od začetka pojasnjuje: „Ker torej načelo ločenih pravnih oseb obravnava člane mednarodne skupine kot neodvisne subjekte, je pozornost usmerjena v samo naravo transakcij med temi člani ter na to, ali se pogoji zaradi tega razlikujejo od pogojev, ki bi jih pridobili v primerljivih transakcijah med nepovezanimi osebami.
Indeed, the Decree is meant precisely to ensure that group and stand-alone companies are treated in a similar manner under the general Dutch corporate income tax system and taxed on profits that derive from their activities, whether those activities are carried out in an intra-group context or not.
Takšna analiza povezanih transakcij in transakcij med nepovezanimi osebami, ki jo imenujemo 'primerjalna analiza', je glavna podlaga za uporabo neodvisnega tržnega načela“ [140].
The Commission considers that the purpose of the Decree is and cannot be to establish special rules for related companies, but to clarify the application of the arm's-length principle under Article 8b(1) CIT in light of the OECD TP Guidelines given that the purpose of the Decree is, as acknowledged by the Netherlands, ‘specifically aimed at aspects which the OECD TP Guidelines leaves open to interpretation or where there is a lack of clarity’.
Z drugimi besedami, komercialne transakcije med povezanimi in nepovezanimi osebami je treba pred oceno primerljivosti najprej jasno opredeliti.
The rules laid down in the Decree are therefore meant to align the tax treatment of related companies with the treatment of unrelated companies to the extent that transactions between related parties should be priced at arm's length and therefore mirror the situation of unrelated parties for the purposes of levying corporate income tax on their profits.
To usmerjenost na transakcije prav tako podpira nizozemsko davčno pravo, ki ne dovoljuje odbitka stroškov, ki niso v skladu z neodvisnim tržnim načelom [141].
In any event, the Commission observes that if the reasoning of the Netherlands and Starbucks were accepted that the Decree does establish special rules for integrated companies, the existence of those special rules could, in itself, lead to a finding of selectivity.
K primerjavi izvajanih funkcij se je mogoče zateči le, če določene transakcije znotraj skupine, za katero se zahteva sporazum APA (ob upoštevanju izvajanih funkcij), ni mogoče primerjati s podobnimi transakcijami med nepovezanimi osebami.
In fiscal cases, selectivity exists when a Member State exempts a (certain category of) undertaking(s) from a general rule that applies to all undertakings in a comparable factual and legal situation.
V zvezi s tem odstavek 1.41 Smernic OECD za določanje TC iz leta 2010 pojasnjuje: „Preden se razširi raziskava, ki bi vključila večje število potencialno primerljivih transakcij med nepovezanimi osebami na podlagi podobnih funkcij, je treba premisliti, ali obstaja verjetnost, da bi za povezane transakcije takšne transakcije ponudile zanesljive primerljivke“ [142].
It also exists when a special regime is set up that deviates from that general rule for the benefit of certain but not all undertakings in a comparable factual and legal situation.
To tudi pojasni naklonjenost metodi primerljivih prostih cen (CUP) pred drugimi metodami za določanje transfernih cen, ki je izražena v odstavkih 2.14 in 2.7 Smernic OECD za določanje TC iz leta 2010: „Ko je mogoče najti primerljive transakcije med nepovezanimi osebami, je metoda primerljivih prostih cen najbolj neposreden in zanesljiv način uporabe neodvisnega tržnega načela.
Thus, considering the Commission concludes that integrated and non-integrated companies are in a comparable factual and legal situation as regards the imposition of Dutch corporate income tax to profits, the creation of a special regime that applies only to integrated companies, which deviates from the general Dutch corporate income tax rules, is in itself selective in nature, so that any benefit granted on the basis of that regime is selective in nature.
Zato ima v takšnih primerih metoda primerljivih prostih cen prednost pred vsemi drugimi metodami.“
The Commission therefore concludes that, in the present case, the reference system against which the SMBV APA should be examined is the general Dutch corporate income tax system, irrespective of whether corporate income tax under that system is imposed on group or stand-alone companies.
Podobno dajejo smernice OECD iz leta 1995 in leta 2010 tradicionalnim transakcijskim metodam prednost pred metodami transakcijskega dobička pri ugotavljanju, ali je določena transferna cena tržne narave [143].
Selective advantage due to a derogation from the general Dutch corporate income tax system
Smernice OECD o določanju TC iz leta 1995 celo izključujejo samodejno uporabo metod transakcijskega dobička, kot je TNMM, za določanje transfernih cen.
Having determined that the general Dutch corporate income tax system constitutes the reference system against which the SMBV APA should be assessed, it is necessary to establish whether that APA constitutes a derogation from that reference system, leading to unequal treatment between companies that are factually and legally in a similar situation.
Tako je v odstavku 3.50 navedeno: „Vendar pa obstajajo primeri, v katerih tradicionalnih transakcijskih metod ni mogoče zanesljivo uporabiti samih ali jih izjemoma sploh ni mogoče uporabiti.“ Te lahko štejemo za primere skrajne sile. […] Toda celo v primeru skrajne sile ne bi bilo primerno samodejno uporabiti metode transakcijskega dobička brez poprejšnjega preverjanja zanesljivosti te metode.“
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.
Pripomba Nizozemske, da njene davčne uprave ne zavezuje pravilo najboljše metode, davčne uprave ne odvezuje obveznosti, da preveri, ali metoda določanja transfernih cen, ki jo je izbral davčni zavezanec, prinaša zanesljiv približek tržno utemeljene cene, še preden uprava sprejme zahtevo po sporazumu APA na podlagi te metode.
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.
Ta obveznost se celo odraža v določbi odloka o transfernih cenah, na katerega se sklicuje Nizozemska v zvezi s tem.
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’ [121].
Odstavek 3.1 odloka določa: „[…] nizozemska davčna in carinska uprava bi morala svojo preiskavo o transfernih cenah vedno začeti z vidika metode, ki jo je davčni zavezanec uporabljal v času transakcije.
In the present case, the individual aid measure from which SMBV benefits is the SMBV APA, which endorses a methodology for determining its taxable profit in the Netherlands for the functions it performs within the Starbucks group, which are subsequently taxed under the general Dutch corporate income tax system.
To pomeni, da davčni zavezanec načeloma prosto izbere metodo oblikovanja transfernih cen, pod pogojem, da izbrana metoda prinese tržno naravnan izid za določeno transakcijo.
Selective advantage resulting from a deviation from the arm's-length principle
Davčni zavezanec mora utemeljiti svojo izbiro.“ Drugače povedano, metoda, ki jo je predlagal davčni zavezanec, bi morala biti za davčno upravo izhodišče za preučitev zahteve po sporazumu APA.
In principle, the function of an APA 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 APA in that specific set of facts and circumstances.
Vendar pa mora katera koli izbrana metoda zagotoviti tržno naravnan izid za določeno transakcijo, za katero se določa cena, tako da lahko davčna uprava še vedno podvomi v ustreznost metode, ki jo je izbral davčni zavezanec.
Where an APA 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 APA 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.
In končno, ker ta določba predpisuje, da mora davčni zavezanec premisliti o ustreznosti izbrane metode, in ker odlok sam izrecno daje prednost metodi CUP, kjer so na voljo primerljive transakcije [144], mora davčna uprava kljub odsotnost pravila najboljše metode, še preden se strinja z zahtevo po sporazumu APA preveriti, ali lahko metoda določanja transfernih cen, ki jo je izbral davčni zavezanec, zagotovi zanesljiv približek tržno naravnanega izida v skladu z neodvisnim tržnim načelom.
An advantage pursuant to Article 107(1) of the Treaty is any economic benefit that an undertaking would not have obtained under normal market conditions, i.e. in the absence of the State intervention [122].
V nadaljevanju bo prikazano, da zaradi tega, ker poročilo o transfernih cenah ni ponudilo informacij o transakcijah med nepovezanimi osebami, podobnih sporazumu o podelitvi licence glede pravic IL v zvezi s praženjem med podjetjema SMBV in Alki LP, in ker tako ni preiskalo transakcije znotraj skupine, za katero je bila dejansko zaračunana cena z analizo določanja transfernih cen, za metodologijo določanja transfernih cen, ki jo je predlagal davčni svetovalec podjetja Starbucks in je bila sprejeta v sporazumu SMBV APA, ni mogoče šteti, da bo prinesla zanesljiv približek tržno utemeljenega izida v skladu z neodvisnim tržnim načelom.
Thus, whenever the financial situation of an undertaking is improved as a result of a State intervention, an advantage is present.
Ker poročilo o transfernih cenah vključuje analizo tržno naravnanega plačila za podjetje SMBV na podlagi napačne izhodiščne točke (njegove funkcije praženja), je izid plačilo, ki je neustrezno ocenjeno na podlagi metode TNMM.
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 [123].
Namesto tega je bilo treba uporabiti zanesljivejše primerjave razpoložljivih informacij o podobnih transakcijah med nepovezanimi strankami za namene določanja transfernih cen, ki so bile v lasti podjetja Starbucks v trenutku, ko je bila podana zahteva za sporazum APA, in bi jih morala zahtevati nizozemska davčna uprava, da zagotovi tržno naravnanost plačevanja licenčnine po ceni, ki jo določa SMBV APA.
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 [124].
Znesek plačila licenčnine podjetju Alki LP, ki izhaja iz sporazuma SMBV APA, ni določen v skladu z neodvisnim tržnim načelom.
As explained in recital 42 et seq., by concluding the SMBV APA, the Netherlands accepted a methodology for determining SMBV's taxable profit in the Netherlands, as proposed by the Starbucks' tax advisor in the transfer pricing report, which allows SMBV to determine its corporate income tax liability in the Netherlands on a yearly basis for the duration of which that APA is valid.
Pravice IL, za katere se plačuje licenčnina, obsegajo znanje v zvezi s praženjem in krivuljami praženja, za kar podjetje Alki LP podeljuje licenco podjetju SMBV.
More specifically, the transfer pricing report endorsed by the SMBV APA 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 Starbucks group resulting from the transactions it concludes with the other group companies of the Starbucks group.
To plačilo licenčnine ni povezano z vrednostjo blagovne znamke Starbucks, saj za pravico do uporabe te znamke plačujejo trgovine podjetju Starbucks Coffee BV.
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 as a basis to determine their taxable base [125].
V odločitvi o sprožitvi postopka je Komisija izrazila dvome o tržni naravi plačila licenčnine [145].
In its judgment on the Belgian tax regime for coordination centres [126], 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 [127].
Zlasti je Komisija pojasnila, da dejstvo, da je višina licenčnin, ki jih mora SMBV plačevati podjetju Alki LP, odvisna od razlike med poplačilom, ki ga določa sporazum SMBV APA, in računovodskim dobičkom pred obdavčitvijo pred plačilom licenčnine [146], vodi do položaja, v katerem je to plačilo licenčnine izračunano kot dobiček, ki presega okvir SMBV APA in ne odraža tržne vrednost teh pravic IL [147].
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.
Komisija je nadalje v uvodni izjavi 120 sklepa o začetku postopka izrazila dvome o tržni naravnanosti plačila licenčnine, ker ta zaradi metode določanja cene ni povezana z ekonomsko vrednostjo povezanih pravic IL, vrednostjo neopredmetenih sredstev v zvezi s praženjem za podjetje SMBV.
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.’
Za primerjavo vrednosti plačila licenčnine z ravnmi licenčnin, zaznanimi na trgu, ki se določijo kot odstotek prometa, je Komisija izračunala znesek licenčnine, ki ga podjetje SMBV plača podjetju Alki LP v odstotkih vsakoletne prodaje pražene kave podjetja SMBV trgovinam.
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’ [128].
V skladu s temi izračuni se plačilo licenčnine giblje med [1–10] % do [30–40] % prihodkov podjetja SMBV od prodaje v času veljave sporazuma SMBV APA, kar potrjuje domnevo Komisije glede nihanja licenčnine [149].
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.
Poleg tega so bile za tri od teh let ravni v tem izračunu nad [30–40] %, kot je prikazano v tabeli 10:
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’.
Tabela 10
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 Treaty as a result of a tax measure that determines its transfer pricing and thus its taxable base.
Nihanje plačil licenčnine v času veljavnosti sporazuma SMBV APA
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.
Licenčnina, ki jo je plačalo podjetje SMBV
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.
Dohodek od prodaje kave
The Commission's assessment of whether the Netherlands granted a selective advantage to SMBV must therefore consist in verifying whether the methodology accepted by the Dutch tax administration by concluding the APA for the determination of SMBV's taxable profits in the Netherlands departs from a methodology that results in a reliable approximation of a market-based outcome and thus from the arm's-length principle.
V teh posebnih okoliščinah je spremenljiva narava plačila licenčnine prvo znamenje, da raven tega plačila ni v nikakršni povezavi z vrednostjo IL, za katero se plačuje.
In so far as the methodology the Netherlands accepted by the SMBV APA 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, that APA will be deemed to confer a selective advantage to SMBV for the purposes of Article 107(1) of the Treaty.
Zaradi razlogov, pojasnjenih v uvodnih izjavah 291 do 338, Komisija meni, da primerjava primerljivih transakcij med nepovezanimi podjetji z uporabo metode CUP, zlasti sporazumov 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 arm's-length principle therefore necessarily forms part of the Commission's assessment under Article 107(1) of the Treaty of tax measures granted to group companies independently of whether a Member State has incorporated this principle into its national legal system.
Povedano drugače, v tem razmerju ne bi bilo treba plačevati licenčnine, saj podjetja SMBV nima nobene koristi od pravic IL v zvezi s praženjem, za katere je pridobilo licenco od podjetja Alki LP.