natgillin/translations-raw huggingface dataset:
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.
Primerjava sporazumov o praženju, ki jih je podjetje Starbucks sklenilo s tretjimi strankami, in primerjava podobnih sporazumov na trgu
Thus, for any avoidance of doubt, the arm's-length principle that the Commission applies in its State aid assessment is not that derived from Article 9 of the OECD Model Tax Convention, which is a non-binding instrument, but is a general principle of equal treatment in taxation falling within the application of Article 107(1) of the Treaty, which binds the Member States and from whose scope the national tax rules are not excluded [129].
Nekatere pogodbe o praženju in proizvodnji, ki so jih podjetja skupine Starbucks sklenila s tretjimi strankami, navedenimi v uvodnih izjavah 148 do 150, je podjetje Starbucks predložilo Komisiji med preiskavo.
Consequently, in response to the Netherlands' argument that the Commission, in undertaking such an assessment, replaces the national tax administration in its interpretation of their national law [130], the Commission recalls that is not examining whether the SMBV APA complies with the arm's-length principle as laid down in Article 8b(1) of the CIT or the Decree, but whether the Dutch tax administration conferred a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty by concluding an APA that endorses a profit allocation that departs from the amount of profit that would have been taxed under the general Dutch corporate income tax system if the same transactions had been executed by independent companies negotiating under comparable circumstances at arm's length.
Zaradi razlogov, pojasnjenih v uvodnih izjavah 292 do 298, Komisija meni, da so transakcije neposredno primerljive za določitev višine plačila licenčnine, ki jo je podjetje SMBV dolžno plačevati podjetju Alki LP na podlagi licenčnega sporazuma glede pravic intelektualne lastnine v zvezi s praženjem.
In response to the argument invoked by the Netherlands and Starbucks that because transfer pricing is not an exact science, the assessment by the Commission of the transfer pricing arrangement agreed in the SMBV APA should necessarily be limited [131], the Commission recalls that the approximation component of transfer pricing has to be viewed in the light of its objective.
Odstavek 1.38 Smernic OECD za določanje TC iz leta 2010 podaja naslednjo smernico o preverjanju primerljivosti: „Kot del primerjalne analize je proučitev dejavnikov primerljivosti po svoji naravi dvosmerna, to pomeni, da vključuje proučitev dejavnikov, ki vplivajo na povezane transakcije davčnega zavezanca, in proučitev dejavnikov, ki vplivajo na transakcije med nepovezanimi osebam.
While the 2010 OECD TP Guidelines do indeed acknowledge that transfer pricing is not an exact science in paragraph 1.13 thereof, that same paragraph first explains that ‘[i]t is important not to lose sight of the objective to find a reasonable estimate of an arm's-length outcome based on reliable information’.
Oboje, naravo povezane transakcije in sprejeto metodo za določanje transfernih cen […] je treba upoštevati pri ocenjevanju relativnega pomena kakršnega koli manjkajočega dela informacije o možnih primerljivkah […]“.
The objective of the OECD TP Guidelines is to develop, for the benefit of tax administrations and multinational enterprises, the most appropriate methods for estimating arm's-length prices of cross-border transactions between associated enterprises for taxation purposes.
Odstavek 1.36 Smernic OECD za določanje TC iz leta 2010 podaja seznam petih primerljivih dejavnikov [150], med katerimi so „lastnosti prenesenih sredstev ali storitev, funkcije, ki jih stranke opravljajo (ob upoštevanju vloženih sredstev in prevzetih tveganj), pogodbeni pogoji, gospodarske okoliščine strank v transakciji in njihove poslovne strategije“.
The pursuit of that objective would be impossible if the approximative nature of the transfer pricing exercise could be used to disregard the consensus on appropriate transfer pricing methodologies which those guidelines represent.
Komisija ugotavlja, prvič, da je značilnost sredstva, prenesenega v skladu s sporazumom glede pravic IL v zvezi praženjem, sklenjenim med podjetjema Alki LP in SMBV, enaka sredstvu, prenesenem pri transakcijah med podjetjem Starbucks in tretjimi strankami v sporazumih o praženju, navedenih v uvodnih izjavah 148 do 150.
The approximative nature of the arm's-length principle can therefore not be invoked to justify a transfer pricing analysis that is either methodologically inconsistent or based on an inadequate comparables selection.
Obe skupini transakcij sestavljajo tehnologija za praženje, kavne mešanice in krivulje praženja.
In conclusion, if it can be shown that the methodology accepted by the Dutch tax administration, by concluding the SMBV APA, for the determination of SMBV's taxable profits in the Netherlands departs from a methodology that leads to a reliable approximation of a market-based outcome and thus from the arm's-length principle, that APA will be found to confer a selective advantage on SMBV for the purposes of Article 107(1) of the Treaty in so far as it leads to a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose tax base is determined by the profits they generate under market conditions.
Drugič, čeprav vse te tretje stranke ne pražijo kave (nekatere so dejavne v proizvodnji pripravljenih pijač ali drugih proizvodov in sestavin za pripravo pijač), se pri transakcijah, v katerih tretje stranke pražijo kavo, funkcija tretje stranke nanaša na isti proizvod kot funkcija praženja kave podjetja SMBV v pogodbenem razmerju s podjetjem Alki LP.
Methodological choices, parameters and adjustments underlying the SMBV APA
Zlasti pogodbeni sporazumi med podjetjem Starbucks z [nepovezanim proizvodnim podjetjem 2], [nepovezanim proizvodnim podjetjem 3], [nepovezanim proizvodnim podjetjem 4] in [nepovezanim proizvodnim podjetjem 10] se vsi nanašajo na praženje surovih e kave.
The SMBV APA accepts a methodology for determining a profit allocation to SMBV within the Starbucks group, which is based on a transfer pricing report prepared by Starbucks' tax advisor that calculates a remuneration for a function performed by SMBV (roasting/manufacturing).
Tretjič, pri nobeni od teh transakcij ni bila vloga podjetja Starbucks bolj omejena kot vloga podjetja Alki LP.
In calculating the remuneration due to SMBV, the tax advisor proceeds to successive methodological choices in the transfer pricing report:
Pri nekaterih od teh transakcij je Starbucks prevzel več funkcij nasproti tretjim strankam kot Alki LP nasproti podjetju SMBV.
the application of a working capital adjustment to address differences between SMBV and the comparables used to estimate an arm's-length mark-up [133].
Zato plačilo podjetja Starbucks v teh sporazumih pomeni največjo tržno utemeljeno plačilo za licenčni sporazum, če je podjetje Alki LP sploh upravičeno do kakršnih koli poplačil.
The transfer pricing report concludes on a remuneration for the roasting function SMBV performs equal to a mark-up of [9-12] % of its operating expense, which is accepted by the Dutch tax administration as constituting an arm's-length remuneration in the SMBV APA.
Četrtič, nič ne kaže na to, da gospodarske okoliščine tretjih strank vplivajo na njihov sporazum s podjetjem Starbucks.
The Dutch tax administration further accepts in the SMBV APA that any profit generated by SMBV in excess of that level of remuneration will be paid out as a royalty to Alki LP.
Še zlasti, ker je podjetje Starbucks predložilo številne licenčne sporazume glede pravic IL v zvezi s praženjem, od katerih nobeden ne vsebuje licenčnine za Starbucks glede pravic IL v zvezi s praženjem, to ne more biti povezano s specifičnimi gospodarskimi okoliščinami posamezne tretje stranke.
In the following sections, the Commission will explain why it considers that several of the methodological choices underlying the transfer pricing report should not have been accepted by the Dutch tax administration in the SMBV APA, because their acceptance results in a taxable profit for SMBV that cannot be regarded to constitute a reliable approximation of a market-based outcome and results in a reduction of SMBV's tax liability as compared to non-integrated companies whose taxable profits is determined by the market.
Ti sporazumi zajemajo različne geografske regije, vključno z Unijo in Švico, kar se je štelo kot ustrezna geografska razmejitev za iskanje primerljivk v poročilu o transfernih cenah.
First and foremost, the transfer pricing report fails to identify or analyse SMBV's controlled and uncontrolled transactions [134], which is a necessary first step in assessing the arm's-length nature of commercial conditions applicable between related parties for transfer pricing purposes.
Petič, poslovne strategije tretjih strank so obravnavane v nadaljevanju.
More specifically, the transfer pricing report fails to examine whether the royalty payment made by SMBV to Alki LP for the licensing of the roasting IP, which is the intra-group transaction for which the SMBV APA was effectively requested and granted [135], is at arm's length.
Sporazumi se razlikujejo predvsem glede na to, ali tretja stranka uporablja pravice IL neposredno na trgu s prodajo proizvodov končnim odjemalcem.
As the Commission will demonstrate, a transfer pricing analysis of the arm's-length value of that royalty based on comparable uncontrolled transactions leads to the conclusion that no royalty should be due for the roasting IP licensed by Alki LP to SMBV [136].
Zato je ob upoštevanju te transakcije z nepovezanimi osebami raven tržno utemeljenega plačevanja licenčnine med podjetjema SMBV in Alki LP mogoče določiti z metodo CUP, kar se, ob primerjavi plačila v povezani transakciji (plačilo podjetja SMBV podjetju Alki LP) s plačilom v primerljivih transakcijah med nepovezanimi osebami (plačila tretjih oseb drugim podjetjem skupine Starbucks), izvaja v primerljivih okoliščinah.
The transfer pricing report also fails to examine whether the price charged for the green coffee beans by SCTC to SMBV is at arm's length.
Komisija v zvezi s tem ugotavlja, da v okviru podobnih sporazumov, ki jih je podjetje Starbucks sklenilo z [nepovezanim proizvodnim podjetjem 2], [nepovezanim proizvodnim podjetjem 3], [nepovezanim proizvodnim podjetjem 4], [nepovezanim proizvodnim podjetjem 9], [nepovezanim proizvodnim podjetjem 8] in [nepovezanim proizvodnim podjetjem 10] tretje strani ne plačujejo licenčnine, če ne uporabljajo pravic IL v zvezi s praženjem neposredno na trgu.
The transfer pricing report fails to examine the intra-group transaction for which the SMBV APA was effectively requested and granted
Kar zadeva [nepovezano proizvodno podjetje 3], čeprav Starbucks trdi, da pomeni višji dodatek na surovih o kavo, kupljeno od podjetja Starbucks v skladu s pogodbo z [nepovezanim proizvodnim podjetjem 3] plačilo za pravice IL v zvezi s praženjem, je videti, da je ta dodatek prenesen na [nepovezano proizvodno podjetje 5].
The SMBV APA agrees to a taxable remuneration for SMBV for its roasting function.
In dejansko je cena, po kateri [nepovezano proizvodno podjetje 5] kupuje kavo od [nepovezanega proizvodnega podjetja 2], prav tako opredeljena kot dodatek na strošek kupljenih surovih kavnih zrn.
It also agrees that any profits generated by SMBV in excess of that level of remuneration will be paid out as a royalty to Alki LP which is not taxed in the Netherlands.
V svojem razmerju z [nepovezanim proizvodnim podjetjem 3], ki se očitno poplača z višjim dodatkom, Starbucks deluje kot dobavitelj, kar je drugačna funkcija od tiste, ki jo ima podjetje Alki LP v svojem razmerju s podjetjem SMBV.
In other words, by concluding the SMBV APA, the Dutch tax administration expressly accepts that the tax advisor's methodology for calculating the taxable remuneration due to SMBV for its roasting function directly determines the level of the royalty paid by SMBV to Alki LP for the roasting IP licensing arrangement between them.
V odgovor na trditev podjetja Starbucks, da je [nepovezano proizvodno podjetje 3] pripravljeno plačati dodatek na ceno za zrna, ki jo zaračuna podjetje SCTC, in da so zato cene podjetja SCTC tržno utemeljene, Komisija meni, da nakupne cene za surova kavna zrna ni mogoče analizirati ločeno od obveznosti [nepovezanega proizvodnega podjetja 2] v okviru svojih pogodb s podjetjem Starbucks, da svojo proizvodnjo prodaja [nepovezanemu proizvodnemu podjetju 5], zato je treba upoštevati tudi cenovne sporazume med [nepovezanim proizvodnim podjetjem 5] in [nepovezanim proizvodnim podjetjem 2].
It also expressly accepts that the actual level of profits generated by SMBV in the Netherlands is to be reduced for tax purposes by that royalty payment, resulting in a lower taxable profit than that actually recorded.
Nič ne kaže na to, da dodatki na nabavno ceno ne bi bili preneseni neposredno na [nepovezano proizvodno podjetje 5] ali da bi drugače vplivali na komercialne pogoje med [nepovezanim proizvodnim podjetjem 5] in [nepovezanim proizvodnim podjetje 2], saj ta pogodbeni sporazum ni bil sklenjen neodvisno od pogodbenega sporazuma med podjetjem Starbucks in [nepovezanim proizvodnim podjetjem 5].
Indeed, if SMBV's accounting profits are higher than the level of remuneration agreed to in the SMBV APA, the royalty payment to Alki LP will be increased by the difference between that level of remuneration and SMBV's accounting profits.
Poleg tega Komisija ugotavlja, da v odnosih z [nepovezanim proizvodnim podjetjem 5], [nepovezanim proizvodnim podjetjem 6] in [nepovezanim proizvodnim podjetjem 5] samo licenčni sporazumi v zvezi z blagovno znamko in tehnologijo, ki jih je podjetje Starbucks sklenilo s temi tretjimi strankami, vključujejo plačilo licenčnine.
Thus, the royalty is an adjustment variable determined by combining SMBV's accounting profits and the remuneration agreed in the SMBV APA.
Vendar je to plačilo licenčnine primerljivo z licenčnino, ki jo podjetje Starbucks Coffee BV plačuje trgovinam za uporabo pravic IL v zvezi z blagovno znamko podjetja Starbucks, saj vsa tri podjetja proizvode prodajajo končnim potrošnikom.
As such, the roasting IP licensing arrangement between Alki LP and SMBV is the transaction for which the SMBV APA was effectively requested and the methodology for determining the level of that royalty as an adjustment variable is the transaction effectively being priced by the SMBV APA.
Glavni sporazum ter sporazum o proizvodnji in distribuciji med temi tremi podjetji in podjetjem Starbucks, ki se nanašajo na proizvodni postopek, ne določata licenčnine za uporabo pravic IL podjetja Starbucks.
Nevertheless, the transfer pricing report upon which that APA is based only proposes a remuneration for SMBV by analysing a function performed by it (roasting/manufacturing) through the application of the TNMM; it does not identify the royalty payment as the adjustment variable in constructing that proposed remuneration.
Poleg tega Komisija ugotavlja, da podjetje SMBV za proizvodnjo [kavnega proizvoda z registrirano blagovno znamko] in instant kave najema tretje stranke, zlasti [nepovezano proizvodno podjetje 5].
Consequently, that report fails to identify or analyse the roasting IP licensing arrangement for which that royalty is paid as the transaction effectively being priced and therefore fails to establish a methodology for ensuring that that royalty payment is in line with the arm's-length principle.
Čeprav je [kavni proizvod z registrirano blagovno znamko] zaščiten z blagovno znamko, [nepovezano proizvodno podjetje 1] ne plačuje licenčnine podjetju SMBV ali drugemu podjetju iz skupine Starbucks v zvezi z mešanico ali drugimi informacijami o proizvodu.
The purpose of a transfer pricing exercise, however, is to establish whether the conditions of controlled transactions are consistent with the arm's-length principle.
In podobno, čeprav proizvodnjo s tehnologijo, ki se uporablja pri proizvodnji instant kavnih proizvodov VIA, podjetje Starbucks oglašuje kot inovativno, je njegova proizvodnja prenesena na tretjo stranko, SMBV pa ne prejema licenčnin od tretjih strank, ki proizvajajo proizvode VIA.
That focus on transactions for the purposes of transfer pricing is clearly expressed in paragraph 1.6 of the 2010 OECD TP Guidelines, which clarifies from the outset that ‘because the separate entity approach treats the members of an MNE group as if they were independent entities, attention is focused on the nature of the transactions between those members and on whether the conditions thereof differ from the conditions that would be obtained in comparable uncontrolled transactions.
Dejansko izkazi podjetja SMBV dokazujejo, da podjetje ne prejema licenčnin za svojo proizvodnjo, zaupano drugim proizvajalcem [152].
Such an analysis of the controlled and uncontrolled transactions, which is referred to as a “comparability analysis”, is at the heart of the application of the arm's-length principle’ [140].
In končno, v zvezi s presojo, ali SMBV plačuje tržno utemeljeno nadomestilo podjetju Alki LP za uporabo pravic IL v zvezi s praženjem kave, je sporazum med tema podjetjema prav tako mogoče primerjati s sporazumi med tekmeci podjetja Starbucks s tretjimi strankami, ki pražijo kavo.
In other words, commercial transactions between related and unrelated parties must first be clearly identified before being assessed for comparability.
Tako je na primer v odzivu na zahtevo po tržnih informacijah v zvezi s tržno utemeljenimi komercialnimi pogoji med nepovezanimi strankami, v katerih je podjetju zaupana funkcija praženja surovih kavnih zrn, podjetje Melitta pojasnilo, da pri najemanju zunanjih izvajalcev za praženje kave ne prejema licenčnin, čeprav tretji stranki daje na voljo svoje krivulje praženja [153].
That focus on transactions is equally supported under Dutch tax law by the requirement not to allow for deductions of expenses which are not in line with the arm's-length principle [141].
Po navedbah podjetja Y, ki opravlja dejavnost praženja prek podjetja iz skupine, določenega kot proizvajalca za dodelavne posle, njegovo notranje podjetje za praženje prav tako ne plačuje licenčnine skupini za uporabo pravic IL ali znanja v postopku praženja [154].
It is only if it is impossible to compare a particular intra-group transaction for which an APA is being sought (taking into account the functions performed) to similar uncontrolled transactions, that resorting to a comparison of functions performed is justified.
Enako velja za podjetje Dallmayr, ki je navedlo, da šteje plačevanje licenčnine s strani podjetja, ki zagotavlja praženje, za nenavadno, saj bi prej pričakovalo, da stranke plačujejo izvajalcu in ne obratno [155].
In this vein, paragraph 1.41 of the 2010 OECD TP Guidelines explains that ‘before broadening the search to include a larger number of potentially comparable uncontrolled transactions based on similar functions being undertaken, thought should be given to whether such transactions are likely to offer reliable comparables for the controlled transaction’ [142].
Ker v sporazumih o proizvodnji, ki jih je podjetje Starbucks sklenilo s tretjimi strankami, od katerih jih je več obstajalo ob času, ko je nizozemska davčna uprava obravnavala zahtevo po sporazumu SMBV APA, ni zahtevane licenčnine za uporabo pravic IL v zvezi s praženjem kave, Komisija šteje, da analiza transfernih cen glede tržno utemeljene vrednosti licenčnine, ki jo podjetje SMBV plačuje podjetju Alki LP za uporabo pravic IL v zvezi s praženjem, vodi do sklepa, da v tem posebnem razmerju ne bi smelo biti licenčnine v zvezi s to intelektualno lastnino.
This also explains the preference for the CUP method over all other transfer pricing methods expressed both in paragraph 2.14 of the 2010 OECD TP Guidelines and in paragraph 2.7 of the 1995 OECD TP Guidelines, both of which state: ‘Where it is possible to locate comparable uncontrolled transactions, the CUP method is the most direct and reliable way to apply the arm's-length principle.
Ta ugotovitev izhaja tudi iz primerjave s sporazumi med tekmeci podjetja Starbucks s tretjimi strankami, ki pražijo kavo.
Consequently, in such cases the CUP method is preferable over all other methods’.
Podjetje SMBV v svojem razmerju s podjetjem Alki LP ne zajema vrednosti pravic IL v zvezi s praženjem.
Similarly, both the 1995 and 2010 OECD TP Guidelines favour traditional transactional methods over transactional profit methods as a means of establishing whether a transfer price is at arm's length [143].
Čeprav imajo lahko znanje in krivulje v zvezi s praženjem kave vrednost, v posebnem razmerju med podjetjema Alki LP in SMBV izvajalec praženja te vrednosti ne zajema.
The 1995 OECD TP Guidelines even exclude automatically resorting to transactional profit methods such as the TNMM for transfer pricing purposes, stating in paragraph 3.50 thereof: ‘There are, however, cases where traditional transaction methods cannot be reliably applied alone or exceptionally cannot be applied at all.
Razlog za to je, da je pomembnost znanja in krivulj v zvezi s praženjem v primeru strukture podjetja Starbucks v zagotavljanju skladnega okusa, povezanega z znamko in posameznimi proizvodi.
These would be considered cases of last resort. (…) However, even in a case of last resort, it would be inappropriate to automatically apply a transactional profit methods without first considering the reliability of that method’.
Zato se vrednost znanja in krivulj v zvezi s kavo podjetja Starbucks izkorišča samo, ko proizvode podjetja Starbucks pod blagovno znamko Starbucks prodajajo trgovine.
The Netherlands' observation that its tax administration is not bound by a best method rule does not relieve that administration of the obligation to confirm that the transfer pricing method the taxpayer selects results in a reliable approximation of an arm's-length price before accepting an APA request based on that method.
Sami po sebi znanje in krivulje ne ustvarjajo vrednosti za izvajalca praženja na trajni osnovi, če jih ni mogoče izkoristiti na trgu.
That obligation is even reflected in the provision of the Decree to which the Netherlands refers in this regard.
To ugotovitev podpira predložitev podjetja Starbucks, ki navaja, da licenčni sporazumi, po katerih licenca v zvezi z IL samo omogoča tretjim strankam proizvodnjo v skladu s specifikacijami podjetja Starbucks in zaščito pravic IL podjetja Starbucks, pri čemer pa tretje stranke ne uporabljajo teh neopredmetenih sredstev na trgu, niso povezani s plačili licenčnine teh tretjih podjetij podjetju Starbucks [156].
Indeed, paragraph 3.1 of the Decree provides ‘[t]he Dutch Tax and Customs Administration should always begin its investigation into the transfer prices from the perspective of the method used by the taxpayer at the time of the transaction.
Poleg tega je v primeru podjetja SMBV videti, da znanje in krivulje v zvezi praženjem pomenijo tehnično specifikacijo, v skladu s katero je treba izvajati praženje, ker je to zahteva ali izbira nakupnega podjetja.
This means that the taxpayer is, in principle, free to choose a transfer pricing method, provided the selected method results in an arm's-length result for the specific transaction.
Za krivulje praženja Starbucks v poročilu o transfernih cenah navaja, da jih narekuje SMBV.
The taxpayer must demonstrate its choice’.
Podjetju SMBV in tretjim strankam, s katerimi so bili sklenjeni sporazumi o praženju ter proizvodnji in dobavi, omogočajo, da izpolnjujejo zahteve podjetja Starbucks.
In other words, the method proposed by the taxpayer should be the starting point of the tax administration's examination of the APA request.
Zahteve glede praženja so postavljene proizvajalcem na primer prek zahtev standardov v zvezi s praženjem in standardov za zagotavljanje kakovosti.