natgillin/translations-raw huggingface dataset:
In light of the reasoning set out in Section 8.2.2.2, the Commission does not consider that Irish Revenue was right to have accepted the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, which is the assumption on which the profit allocation methods endorsed by the contested tax rulings is based.
Ker je Irish Revenue kot kazalnik ravni dobička pri metodah razporejanja dobička, odobrenih s spornima davčnima stališčema, sprejela odhodke iz poslovanja namesto prihodkov od prodaje za irsko podružnico družbe ASI oziroma skupnih stroškov za irsko podružnico družbe AOE, se torej neustrezno zniža letni obdavčljivi dobiček obeh družb na Irskem v primerjavi z nepovezanimi družbami, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.
Rather, the purpose of that assessment is to show that, even if Irish Revenue had been right to have accepted that unsubstantiated assumption, several of the methodological choices underlying those methods nevertheless result in a taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Zato bi bilo za sporni davčni stališči treba šteti, da družbama ASI in AOE dajeta selektivno prednost v smislu člena 107(1) Pogodbe.
In other words, by endorsing those methods, the contested tax rulings should, in any event, be considered to confer a selective advantage on ASI and AOE for the purposes of Article 107(1) of the Treaty also under this subsidiary line of reasoning.
Sprejeti stopnji donosa sta prenizki
More specifically, the Commission considers the following methodological choices, underlying the one-sided profit allocation methods endorsed by the contested tax rulings to depart from a market-based outcome: (i) the choice of ASI's and AOE's Irish branches as the focus of the one-sided profit allocation methods, (ii) the choice of operating expense as profit level indicator, and (iii) the levels of accepted returns.
V spornih davčnih stališčih je Irish Revenue sprejela različni stopnji donosa za irski podružnici družb ASI in AOE.
Unjustified choice of the Irish branches as the focus of the one-sided profit allocation method
V zvezi z družbo ASI je v stališču iz leta 1991 sprejeta 12,5-odstotna marža na odhodke iz poslovanja podružnice, v stališču iz leta 2007 pa [10–15]-odstotna marža.
When direct transfer pricing methods, such as the CUP method, are used to set the price of an intra-group transaction, the outcome is reflected equally for both parties to that transaction.
V zvezi z družbo AOE je v stališču iz leta 1991 sprejeta 65-odstotna marža na odhodke iz poslovanja podružnice do [60–70] milijonov USD in 20-odstotna marža nad tem zneskom, v stališču iz leta 2007 pa je sprejeta [10–15]-odstotna marža na odhodke iz poslovanja podružnice z donosom intelektualne lastnine v višini [1–5] % prometa podružnice v zvezi z „akumulirano tehnologijo za proizvodni proces“ [283] irske podružnice.
By contrast, when one-sided indirect transfer pricing methods are used, such as the TNMM, the transfer pricing analysis focuses only on the activities performed by one party to the controlled transaction (the ‘tested party’) and the remuneration for those activities, rather than on separate identifiable transactions and their prices.
Ker skupina Apple ob prošnjah za sporni davčni stališči ni pripravila poročil o razporeditvi dobička, sočasna pojasnila za utemeljitev izbire teh stopenj donosa v letih 1991 in 2007 niso na voljo.
In the application of the TNMM, it is therefore necessary to select the tested party for which it is possible to benchmark the net margin earned by that party in the controlled transaction against the net margin earned by comparable independent companies in uncontrolled transactions [264].
Kar zadeva stališče iz leta 1991, se zdi, da je bil sistem mejne vrednosti, dogovorjen za družbo AOE v višini 65 % odhodkov iz poslovanja, ki se zmanjša na 20 % nad [60–70] milijoni USD, dosežen s pogajanji in da je bil pogojen z zaposlitvenimi preudarki, kot je razvidno iz odlomkov v oddelku 2.2.3 in zlasti iz navedbe v zvezi s potrebo, da „da ne bi preprečili širitve dejavnosti na Irskem“, v teh odlomkih [284].
To ensure that the estimation of the arm's length remuneration for that transaction is reliable, it is thus essential that the choice of the tested party is the best possible choice.
Sodišče je v zvezi s tem odločilo, da če ima davčna uprava široko diskrecijsko pravico za določitev upravičencev ali pogojev, pod katerimi se odobri davčna olajšava, priznana na podlagi meril, ki niso povezana z davčnim sistemom, kot so zaposlitveni preudarki, je treba za izvajanje te diskrecijske pravice šteti, da ustvarja selektivno prednost.
In the one-sided profit allocation methods endorsed by the contested tax rulings, which resemble the TNMM, only the activities of ASI's and AOE's Irish branches are taken into account [265].
Komisija se ne strinja z irsko razlago te navedbe [285], da bi bilo nerazumljivo, če bi pogodbeni proizvajalec po visokem plačilu sprejel znižani dodatek na svoje stroške.
The contested tax rulings thus accept the choice of the Irish branches as the ‘tested party’.
Cilj racionalnega gospodarskega subjekta je kar najbolj povečati dobiček glede na stopnjo tveganja in racionalni gospodarski subjekt ne bi sprejel nižjih donosov in se odrekel dobičku, ker je sicer prejel zadostne donose.
Similarly, the Irish branches are identified as the tested party in both the PwC and [Apple's tax advisor] ad hoc reports.
Komisija meni tudi, da razlaga, ki jo v zvezi s to navedbo [286] predlaga skupina Apple, ni smiselna, saj bi jo bilo po mnenju te družbe treba razumeti ob upoštevanju dejstva, da dodatne naložbe v osnovna sredstva, potrebne za širitev, verjetno ne bi bile tako visoke kot prvotne naložbe v osnovna sredstva [287].
The choice of the Irish branches as the ‘tested party’ is premised on the unsubstantiated assumption that ASI's and AOE's Irish branches perform the ‘less complex function’ as compared to their respective head offices, since the Apple IP licences had been allocated to the latter for tax purposes.
Zlasti ni mogoče sprejeti trditve skupine Apple, predstavljene v ad hoc študiji, ki jo je pripravil [drugi svetovalec skupine Apple] [288], da bi bilo treba manj obdavčiti dobičke, ki izhajajo iz učinkovitosti.
The fact that the Irish branches have been chosen as the tested party equally implies that the activities of the head offices are considered to be more complex.
V skladu s tem poročilom znižan odstotek obdavčitve dobička, ki presega mejno vrednost, odraža temeljno ekonomijo obsega.
In the application of the TNMM, entities that are, for example, exposed to risk or own intangible property are often selected as the more complex function [266].
Vendar po mnenju Komisije ni ekonomsko upravičeno, da bi družba sprejela nižji dobiček, kadar ima nižje stroške.
In this respect, it is important to clarify that the mere fact of owning an intangible asset does not necessarily mean that the owner of the intangible asset performs a complex function.
Podobno zmanjšanje obdavčitve za velike družbe, ki imajo koristi od ekonomije obsega, ni v skladu z logiko davčnega sistema.
Therefore, even if the Apple IP licences held by ASI and AOE should have been allocated outside of Ireland, which the Commission contests, the choice of the Irish branches as the less complex function should be based on a comparison of the functions carried out by those branches as compared to their respective head offices and not on that mere assumption.
Natančneje, če bi bil dobiček, ki se ustvari z ekonomijo obsega, manj obdavčen od dobička, ki ga ustvarijo mala podjetja, bi imele velike družbe dvojno prednost, in sicer bi velike družbe, ki so učinkovitejše od manjših, imele korist od ustvarjanja višjih dobičkov in, ker se davek obračuna kot odstotek dobička, od upravičenosti do nižje stopnje za obdavčitev tega dobička.
As explained in recital 281, the activities of the head offices are limited to the board meetings of the two companies.
Taka dodatna prednost ni v skladu z logiko davčnega sistema, da se obdavči dobiček vseh družb, ki so davčne zavezanke na Irskem, ne glede na njihovo velikost in položaj na trgu.
The board meetings of the two companies are recorded in the minutes and, as evidenced in the summaries of those minutes provided in Table 4 and Table 5 and the descriptions provided in recitals 127 and 129, those minutes do not demonstrate any complex activities taking place at the level of ASI's and AOE's head offices.
Nazadnje, sprejetje nižje profitne marže na enoto prodanega blaga, kadar se poveča količina, prodana določeni stranki, bi lahko bilo skladno s tržno logiko.
According to those minutes, the board meetings mainly deal with decisions on financial management, such as receiving or paying dividends.
Vendar to ne pomeni samodejno nižjega dobička, zabeleženega v zvezi z računom te stranke, saj bi se lahko zmanjšane profitne marže na enoto načeloma več kot izravnale z večjimi količinami, prodanimi tej stranki.
In particular, the head offices do not seem to perform, nor seem capable of performing, any active and critical roles with regard to R & D or the management of the Apple IP, as explained in recitals 281 to 293.
Irska ni imela dokazov o temeljni strategiji skupine Apple za določanje cen, ki bi ustrezala podobnemu vzorcu donosnosti.
By contrast, as explained in recitals 296 to 304, the functions of the Irish branches as presented to Irish Revenue consisted of functions for which the use of those licences was crucial and indications existed that those branches did in fact ensure IP-related functions that were crucial in building brand awareness and brand recognition in the EMEIA region.
Spodbude, ki so podobne rabatom na dejanske davčne stopnje, katerih namen je povečanje dejavnosti in zaposlovanja, nikakor niso v skladu z logiko davčnega sistema.
Given the limited capacity of the head offices to control any risk as compared to the scope of the activities of their respective Irish branches, the choice of the Irish branches as the tested, less complex, party to the transaction results in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Nasprotno pa Komisija lahko sprejme pojasnila Irske [289] in skupine Apple [290] v zvezi s predpisano amortizacijo, ki je bila dogovorjena v stališču iz leta 1991 in o kateri je Komisija izrazila dvome v sklepu o začetku postopka.
Consequently, Irish Revenue's acceptance of the profit allocation methods premised on that choice lowers ASI's and AOE's annual Irish corporation tax liability as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length.
Komisija je v sklepu o začetku postopka menila, da dogovor Irish Revenue, da se znesek predpisane amortizacije omeji na znesek, ki amortizacijo, obračunano v računovodskih izkazih, presega za največ [1–10] milijonov USD, ni utemeljen z nobeno metodo ali upravičen z dejanskimi izdatki, temveč se zdi, da je rezultat pogajanj.
For that reason, the contested tax rulings should be considered to confer a selective advantage on ASI and AOE for the purposes of Article 107(1) of the Treaty.
Irska in skupina Apple sta trdili, da stališče iz leta 1991 v tej točki omejuje davčno olajšavo.
Inappropriate choice of profit level indicator
Irska je zlasti pojasnila, da sta družbi ASI in AOE ponudili letno omejitev koriščenja predpisanih amortizacij, čeprav bi bili ti družbi upravičeni do uveljavljanja višjih amortizacij v krajšem obdobju [291], tako da če se ta element stališča oceni posamično in ločeno od drugih elementov stališča, ne daje selektivne prednosti tema družbama.
Even if the Irish branches were appropriately considered to be the ‘less complex function’ and thus properly selected as the tested party for the one-sided profit allocation methods endorsed by the contested tax rulings, which the Commission contests, the profit level indicators chosen for those methods do not result in a reliable approximation of a market-based outcome in line with the arm's length principle.
V ad hoc poročilih, ki sta jih pripravili družba PwC in [davčni svetovalec skupine Apple], je v zvezi s stališčem iz leta 2007 navedena naknadna utemeljitev stopenj donosa, dogovorjenih za irski podružnici družb ASI in AOE.
The profit level indicator selected for the application of a one-sided transfer pricing method, like the TNMM, is supposed to reflect the functions performed by the tested party in the controlled transaction, which the contested tax rulings accept to be the Irish branches.
Poročili temeljita na študiji primerljivosti, vendar medtem ko so v poročilu družbe PwC predstavljene vse družbe, ki jih je davčni svetovalec štel za primerljive za oceno donosa v skladu z neodvisnim tržnim načelom za podružnici, pa v ad hoc poročilu [davčnega svetovalca skupine Apple] primerljivke niso razkrite.
The profit level indicator proposed by Apple and endorsed by Irish Revenue in both the 1991 and 2007 tax rulings for determining ASI's and AOE's taxable profit for the functions they perform is operating expenses, which for AOE has been combined with a percentage of turnover since the 2007 ruling.
V ad hoc poročilu [davčnega svetovalca skupine Apple] so izpostavljene težave v zvezi s primerljivostjo, predvsem vsebinske razlike v tem poročilu [292], vendar je kljub temu opravljeno iskanje primerljivk v zbirki.
Since the two branches perform different functions, the Commission will analyse the functions of each branch separately to conclude whether the choice of operating expenses as profit level indicator was appropriate in each case.
Komisija najprej meni, da uporaba študije primerljivosti, ki temelji na iskanju primerljivk v zbirki, ni ustrezna za ocenjevanje dobička v skladu z neodvisnim tržnim načelom za irski podružnici družb ASI in AOE.
ASI's Irish branch was presented by Apple to Irish Revenue as performing mainly procurement, sales and distribution activities.
Da bi s tako študijo zagotovili zanesljiv približek tržno naravnanega izida, skladnega z neodvisnim tržnim načelom, morajo biti proizvodi, ki jih prodajajo tretje strani, ki so vključene v študijo primerljivosti, primerljivi blagu, ki ga prodaja družba ASI, in blagu, ki ga proizvaja družba AOE.
The choice of operating expenses as profit level indicator is generally associated with low-risk distributors [267].
Vendar pri merilih za izključitev, ki sta jih za izbiro primerljivk uporabila družba PwC in [davčni svetovalec skupine Apple], ni upoštevano dejstvo, da skupina Apple prodaja visokokakovostno blago z blagovno znamko in svoje proizvode na trgu pozicionira kot take, izbrane družbe pa se lahko na trgu pozicionirajo drugače.
However, for the reasons set out in recitals 337, 338 and 339, ASI's Irish branch cannot be considered to be a low-risk distributor.
Donosa v skladu z neodvisnim tržnim načelom za distributerja, kot je družba ASI, ni mogoče oceniti, ne da bi se upoštevalo to dejstvo, še zlasti ker je družba ASI, kot je pojasnjeno v uvodni izjavi 338, odgovorna za jamstva za prodano blago, ki v zvezi z visokokakovostnim blagom z blagovno znamko pomenijo nezanemarljivo tveganje [293], in ker družba ASI nosi precejšnje tveganje za vrhunsko blago, s katerim irska podružnica ne ravna fizično, kot je pojasnjeno v uvodni izjavi 339, kar načeloma ne velja za izbrane primerljivke.
First, ASI bears turnover risk, which was as high as USD [67,5-68] billion in 2014.
Poleg tega bi bila lahko znatna razlika v višini spremenljivih stroškov težava z vidika primerljivosti, saj pomenijo stroški poslovanja družbe ASI zelo majhen delež njenih prihodkov od prodaje.
Since ASI's head office lacks a physical presence or employees and is therefore unable to bear any product risk, it must be assumed that it is ASI's Irish branch that bears the risks in question.
Poleg teh splošnih pomislekov v zvezi z uporabo študije primerljivosti vidi Komisija v tem primeru posebno težavo v tem, da so vsaj tri od 52 družb, ki jih je družba PwC izbrala kot primerljivke, v likvidaciji [294].
The use of operating expense as profit level indicator does not reflect that risk, since the operating expense of ASI's Irish branch remained relatively stable over the period during which the contested tax rulings were in force.
Družbe, ki nimajo trajnostnega poslovnega modela, načeloma ne morejo biti zanesljivi primerjalni subjekti pri določanju ustrezne ravni plačila.
By contrast, ASI's sales substantially increased over that same period.
Ker dejstvo, da je velik del vzorca v likvidaciji, kaže, da trajnostnost poslovnega modela ni bila dovolj upoštevan dejavnik pri izbiri, ni mogoče ugotoviti reprezentativnosti vseh primerljivk.
This de-correlation between operating expense and sales calls into question the appropriateness of operating expense as profit level indicator for determining ASI's taxable profit [268].
Kljub tem splošnim in posebnim pomislekom o študijah primerljivosti iz ad hoc poročil je Komisija zaradi popolnosti preučila, kakšna bi bila ustrezna stopnja donosa, če bi se kot kazalnik ravni dobička namesto odhodkov iz poslovanja za družbo ASI uporabili prihodki od prodaje, za družbo AOE pa skupni stroški.
Second, ASI provides warranties for all goods sold throughout the EMEIA region.
Komisija opozarja, da te analize ne opravlja za določitev plačila v skladu z neodvisnim tržnim načelom za funkcije, ki jih opravljata irski podružnici [295], temveč da bi dokazala, da tudi če je Irish Revenue upravičeno sprejela neutemeljeno domnevo, ki jo Komisija izpodbija, da bi bilo treba licence za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, razporediti zunaj Irske, neustrezna izbira odhodkov iz poslovanja in neustrezno nizke stopnje donosa, ki jih je Irish Revenue sprejela pri uporabi enostranskih metod razporejanja dobička, odobrenih s spornima davčnima stališčema, privedejo do letnega obdavčljivega dobička družb ASI in AOE na Irskem, ki vsekakor odstopa od zanesljivega približka tržno naravnanega izida za njuni irski podružnici.
Those warranties constituted the most significant liability in the transfer of assets and liabilities from ASI to ADI in relation to that region [269].
V zvezi z družbo ASI je analiza glede mediane donosnosti prihodkov od prodaje [296], opravljena za enako obdobje, kot je bilo upoštevano pri analizi, ki jo je z uporabo istih primerljivk opravila družba PwC, predstavljena na sliki 13.
Since ASI's head office lacks a physical presence or employees and is therefore unable to bear any product risk, ASI's Irish branch must be considered to owe that liability.
Slika 13
However, the choice of operating expense as profit level indicator does not reflect that level of risk since, as explained in recital 336, the use of operating expense as profit level indicator is generally associated with low-risk distributors [270].
Pribitek dobička iz poslovanja na promet za 52 družb, ki jih je izbrala družba PwC
Third, ASI systematically relies on third party contractors [271] to ensure its distribution function.
Povprečje 2007–2011
Indeed, the turnover generated by ASI is constituted for a large part of goods which are never physically handled in Ireland.
Spodnji kvartil (25. percentil)
The risk borne in respect of products which are not handled in Ireland would be better captured in total sales than in operating expense, because although the payments for outsourced services might be reflected in the operating expense of the branch, this amount would include a remuneration for the third party in providing the services and does not reflect the activity generated costs as such.
Zgornji kvartil (75. percentil)
However, the degree of detail available on ASI's operating expense is insufficient to identify components of the operating expense, such as payment for outsourced costs and staff costs [272].
EBIT/promet
For the reasons set out in recitals 337, 338 and 339, the choice of operating expenses as profit level indicator, instead of sales, improperly reflects the risks borne and the significant activities performed by ASI's Irish branch.
povprečje
Those reasons are equally valid for the use of the Berry ratio in the two ad hoc reports prepared by PwC and [Apple's tax advisor].
Ob uporabi primerljivih družb, ki jih je izbrala družba PwC, pri čemer je irska podružnica družbe ASI testna stranka, prihodki od prodaje pa kazalnik ravni dobička, je analiza na sliki 13 pokazala, da znaša mediana donosnosti prihodkov od prodaje 3 % z interkvartilnim razponom [297] med 1,3 % in 4,5 %.
The Berry ratio is also used as a financial ratio to estimate an arm's length remuneration for limited risk distributors [273].
Torej, tudi če je Irish Revenue upravičeno sprejela metodo razporejanja dobička, ki temelji na enostranski metodi za dodelitev dobička, pri kateri je irska podružnica družbe ASI izbrana kot testna stranka, kar Komisija izpodbija, obdavčljivi dobiček družbe ASI na Irskem, ki izhaja iz uporabe spornih davčnih stališč, odstopa od zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
The Berry ratio represents a return on a company's value added functions and assumes that those functions are captured in its operating expenses.
To odstopanje vodi do znatnega znižanja obveznosti družbe ASI glede plačila davka od dohodkov pravnih oseb na Irskem v primerjavi z nepovezanimi družbami, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.
Since the denominator used in the Berry ratio is operating expense, the use of operating expense in the application of the TNMM and the use of the Berry ratio is, in practice, no more than a presentational difference.
Zato bi bilo za ti stališči treba šteti, da družbi ASI dajeta selektivno prednost v smislu člena 107(1) Pogodbe.
In any event, the OECD TP Guidelines describe scenarios in which the Berry ratio may be useful, but those scenarios are different from the scenario in which ASI operates [274].
Kar zadeva družbo AOE, obdavčljivi dobiček te družbe leta 2012 ustreza približno [1–5] % skupnih stroškov.
In conclusion, neither the choice of operating expense as profit level indicator in the contested tax rulings, nor the use of the Berry ratio in the ad hoc reports, is appropriate to determine an arm's length remuneration for the functions performed by ASI's Irish branch.
Ta odstotek pade v interkvartilni razpon, predstavljen v ad hoc poročilih družbe PWC in [davčnega svetovalca skupine Apple], in je blizu 25. centila, kar po mnenju davčnega svetovalca pomeni spodnji del razpona primerljivih tržnih vrednosti.
The choice of operating expense as profit level indicator instead of sales inappropriately lowers the annual taxable profit of ASI in Ireland, since sales are a broader profit level indicator than operating expense and, in the case of ASI, sales substantially increased over the period during which the contested rulings were in force, whereas ASI's operating expense remained relatively stable [275].
Po mnenju [davčnega svetovalca skupine Apple] bi spodnji kvartil dodatka na skupne stroške v obdobju 2009–2011 [298] znašal [4,5–5,0] % (z mediano [5–10] %), po mnenju družbe PwC pa bi v obdobju 2007–2011 [299] znašal [3,0–3,5] % (z mediano [5–10] %).
In particular, it results in a very low and stable taxable base for ASI's Irish branch [276], which does not correctly reflect the risks assumed by that branch, as described in recitals 337, 338 and 339.
Vendar je primerljivost posamezne družbe z irsko podružnico družbe AOE v ad hoc poročilu družbe PwC ugotovljena samo na podlagi informacij, ki so na voljo v komercialni podatkovni zbirki, v tem poročilu pa ni utemeljeno, zakaj je 25. centil brez podrobne analize primerljivosti poslovne in stroškovne strukture posamezne družbe sprejet kot spodnji del območja, namesto da bi se zahtevalo ožje območje za obravnavo pomislekov v zvezi s primerljivostjo [300].