natgillin/translations-raw huggingface dataset:
The SMBV APA is, after all, a ruling that accepts a transfer pricing methodology for transactions within the Starbucks group, so that any favourable tax treatment afforded to SMBV by the Dutch tax administration, benefits the Starbucks group as a whole by providing additional resources not only to SMBV, but to the entire the group.
Podizvajalska proizvodnja običajno pomeni dogovor, v katerem podjetje obdeluje surovine ali polizdelke za drugo podjetje.
In other words, as discussed in recital 257, where transfer pricing is required to set prices for products and services within various legal entities of one and the same group, the effects of setting a transfer price affects by its very nature more than one group company (a price increase in one company reduces the profit of the other).
Tega grafikona ni v poročilu, izdelala pa ga je Komisija za lažje branje tega sklepa.
Accordingly, notwithstanding the fact that the group is organised in different legal personalities, in the context of a transfer pricing arrangement those companies must be considered as a single group benefitting from the contested aid measure [236].
Za opis metode stopnje čistega dobička (TNMM) glej uvodno izjavo 72.
Finally, in the present case the determination of SMBV' tax base in the Netherland influences the royalty payments to Alki LP as the royalty corresponds to any profit recorded by SMBV above [9-12] % of operating expense as agreed by the SMBV APA [237].
Transakcijske razlike pomenijo razlike med transakcijami, ki jih je izvedlo podjetje, za katere se davčna osnova določi z metodo določanja transfernih cen, in transakcijami, izvedenimi med neodvisnimi podjetji, ki se uporabljajo za določitev tržno naravnanih cen.
The reduction of SMBV's tax liability in the Netherlands therefore not only benefits SMBV, but also Alki LP and therefore the Starbucks group.
V metodi TNMM se to nanaša na transakcije, izvedene med primerljivimi podjetji, ki se uporabljajo za določitev stopnje čistega dobička.
Conclusion on the existence of aid
Funkcijske razlike pomenijo razlike med dejavnostmi, ki jih je izvedlo podjetje, za katere se davčna osnova določi z metodo določanja transfernih cen, in dejavnostmi, izvedenimi med neodvisnimi podjetji, ki se uporabljajo za določitev tržno naravnane marže.
In light of the foregoing, the Commission concludes that the SMBV APA concluded by the Dutch tax administration grants SMBV and the Starbucks group a selective advantage which is imputable to the Netherlands, financed through State resources and which distorts or threatens to distort competition and is liable to affect intra-EU trade.
Poročilo se v zvezi s tem sklicuje na odstavek 3.26 Smernic OECD za določanje TC iz leta 1995.
The SMBV APA therefore constitutes State aid within the meaning of Article 107(1) of the Treaty.
Amadeus je zbirka podatkov s primerljivih finančnimi informacijami za javna in zasebna podjetja po vsej Evropi.
Since the SMBV APA gives rise to a reduction of charges that should normally be borne by SMBV in the course of its business operations, that APA should be considered as granting operating aid to SMBV and the Starbucks group.
Vzdržuje jo podjetje Bureau van Dijk, ki objavlja informacije o podjetjih in poslovne informacije.
Evidence relied upon by the Commission for a finding of aid
Avtomatizirano iskanje v sistemu Amadeus je prineslo izbor 240 podjetij; dodatni finančni kriteriji, ki jih je uporabil finančni svetovalec, so izločili 88 podjetij, s čimer se je vzorec potencialno primerljivih podjetij zmanjšal na 152.
One of the arguments advanced by the Netherlands during the administrative procedure is that some of the information relied upon by the Commission in its Opening Decision, as well as data relied upon during the formal investigation procedure was not available to the Dutch tax administration on the date on which it entered into the SMBV.
Glavni kriteriji za izločitev so bili: podjetja se ukvarjajo z nepovezanimi dejavnostmi (npr. distribucija, popravila itd.), proizvajajo izdelke druge vrste (npr. bombone, druge živilske izdelke itd.) ali spadajo v skupino.
Thus, the Netherlands accuses the Commission of enjoying ‘the benefit of hindsight’ when examining the SMBV.
Za namene primerjave je bilo v poročilo o transfernih cenah uvrščeno 20 podjetij, ki so navedena v dodatkih poročilu in povzeta v tabeli 5 sklepa o začetku postopka.
For instance, while the assessment of SMBV's classification as a toll manufacturer refers to the functions performed by SMBV at the time of the APA, it also relates to other activities, such as market research or the amortisation of intangible assets, which only occurred later and therefore could not have been taken into account by the Dutch tax administration when it entered into the SMBV APA in 2008.
Davčni svetovalec uporablja izraz dodatek, čeprav izračun dodatka temelji na dobičku iz poslovanja primerljivih podjetij, deljeno s stroškovno osnovo, in ne na podlagi bruto dobička.
Equally, the fact that the costs for green coffee beans increased significantly after 2010, which implies that the royalty payments were financed through other activities than the roasting activity in contravention of the arm's-length principle, only became evident after the APA was concluded.
Pri podjetju SMBV so obratovalni stroški le majhen delež skupnih stroškov.
The Commission notes, in this regard, that a considerable number of arguments supporting the Commission's conclusion that the SMBV APA does not comply with the arm's-length principle rely on information and data available to the Dutch tax administration at the time that APA was concluded.
Čeprav je uporabljeni odstotek dodatka višji, je posledična ocena davčne osnove nižja.
This relates, in particular, to several of the roasting and manufacturing agreements between Starbucks and third parties listed in recitals 148 to 150, information on the complexity of the functions performed by SMBV and Alki LP, information questioning the classification of SMBV as a low-risk toll manufacturer and the appropriateness of using operating expenses as profit level indicator instead of sales and the increase by 50 basis points of the raw material mark-up [238].
Davčne uprave in zakonodajni organi se zavedajo tega problema in davčna zakonodaja na splošno omogoča davčnim upravam popravljanje davčne napovedi integriranih podjetij, ki nepravilno uporabljajo transferne cene, pri čemer cene, ki ustrezajo verodostojnemu približku tistih, dogovorjenih na pogajanjih neodvisnih podjetij v primerljivih okoliščinah pod tržnimi pogoji.
As regards information on the costs for green coffee beans, the Commission observes that the transfer pricing report lists the green coffee bean sourcing agreement between SMBV and SCTC among the most important transactions and inter-company flows, but fails to examine or analyse whether the price charged for the green coffee beans by SCTC to SMBV is at arm's length, since the tax advisor instead relied on the TNMM to calculate a remuneration based on the roasting function of SMBV.
Smernice za določanje transfernih cen za mednarodna podjetja in davčne uprave, OECD, 13. julija 1995.
Had the transfer pricing report properly analysed that agreement, an arm's-length remuneration for the green coffee beans would have had to have been estimated for the purposes of the SMBV APA request [239].
Priporočilo C(95)126/final z dne 13. julija 1995.
Had the SMBV APA consequently covered the green coffee beans transaction, an arm's-length remuneration agreed to in 2008 would have left no room for the unjustified increases in the price of green coffee beans from 2011 and onwards.
Smernice za določanje transfernih cen za mednarodna podjetja in davčne uprave, OECD, 22. julija 2010.
In any event, as explained in recital 348 et seq., Starbucks did not provide any valid justification for the increase in the price of green coffee beans after 2010, so the argument is irrelevant.
Glede Smernic OECD za določanje TC iz leta 1995 glej odstavek 3.43, ki vsebuje primerljiv opis.
Moreover, information on the mark-up applied to that transaction was available to the Dutch tax administration at the time that the SMBV APA was requested and, had that administration requested that information, it would have resulted in an arm's-length mark-up of [around 3 %] of COGS for SCTC [240], which is in any event lower than the [around 6 %] mark-up and the corresponding gross margin of [around 9 %] on GOCS which the Commission considers at arm's length in recital 358.
Odstavki 1.45 do 1.48 Smernic OECD za določanje TC iz leta 1995 n odstavki 3.55 do 3.62 Smernic OECD za določanje TC iz leta 2010.
If that mark-up had subsequently been accepted in an APA, SCTC would have been prevented from increasing that mark-up to an average of [around 18 %] during the period 2011 onwards, absent a request to modify the APA.
Odstavek 1.48 Smernic OECD za določanje TC iz leta 1995.
In this regard, the Commission recalls that the SMBV APA declares itself to be valid for 10 years provided the critical assumptions presented by SMBV are correct and, in case they are not correct, the APA should be regarded as terminated.
Zaradi celovitosti je treba opozoriti, da je del stroškov dela lahko vključen v COGS, kadar je neposredno povezan s proizvodnjo.
Compatibility of the aid
Glej uvodno izjavo 56 sklepa o začetku postopka.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty [241] and it may be deemed compatible with the international market if it found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty.
V tabeli 1 je EBITDA konvencionalna kratica za dobiček pred obrestmi, davki in amortizacijo („earnings before interest, taxes, depreciation and amortization“), EBT pa konvencionalna kratica za dobiček pred davkom ( „earnings before tax“).
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) of the Treaty.
Odlok o transfernih cenah (Besluit verrekenprijzen) z dne 30. marca 2001, IFZ2001/295M.
The Netherlands has not invoked any of the grounds for a finding of compatibility in either of those provisions for the State aid it has granted by concluding the SMBV APA.
Ta odlok je bil v letu 2013 nadomeščen (skupaj z odlokom z dne 21. avgusta 2004, IFZ št. 2004/680M, ki je nadomestil odlok z leta 2001 in ga dopolnil v zvezi z nekaterimi točkami; vendar je odlok iz leta 2004 brezpredmeten v tej zadevi) z odlokom z dne 14. novembra 2013, IFZ 2013/184M, iz mednarodnega davčnega prava.
Moreover, as explained in recital 423, the SMBV APA should be considered as granting operating aid to SMBV and the Starbucks group.
Metoda določanja transfernih cen, uporaba neodvisnega tržnega načela in smernic za določanje transfernih cen za mednarodna podjetja in davčne uprave.
As a general rule, such aid can normally not be considered compatible with the internal market under Article 107(3)(c) of the Treaty in that it does not facilitate the development of certain activities or of certain economic areas, nor are the tax incentives in question limited in time, digressive or proportionate to what is necessary to remedy to a specific economic handicap of the areas concerned.
Ker je stališče iz leta 2007, se sklep sklicuje na odlok o transfernih cenah iz leta 2001.
Consequently, the State aid granted to SMBV and the Starbucks group by the Netherlands by concluding the SMBV APA is incompatible with the internal market.
Ker v letu 2001 člen 8b še ni bil kodificiran v CIT, so bile prilagoditve transfernih cen, tako za namene davka od dohodkov zasebnih in pravnih oseb, izvedene na podlagi člena 3.8 zakona o davku od dohodkov iz leta 2001 (ki v skladu s členom 8 CIT velja tudi za zavezance za davek od dohodkov pravnih oseb).
Unlawfulness of the aid
Tako je na primer, ob koncu […] ta pristojbina znašala [1,5–2] % pričakovane cene, ki naj bi jo podjetje SCTC plačalo za nakup surovih kavnih zrn, in [0,5–1] % cene, ki jo je podjetje SMBV zaračunalo […].
According to Article 108(3) of the Treaty, Member States are obliged to inform the Commission of any plan to grant aid (notification obligation) and they may not put into effect any proposed aid measures until the Commission has taken a final position decision on the aid in question (standstill obligation).
Oznako [programa certificiranja] je podjetje Starbucks uporabljalo in zanjo plačevalo od […].
Therefore, in accordance with Article 1(f) of Regulation (EU) 2015/1589 [242], the SMBV APA constitutes unlawful aid, put into effect in contravention of Article 108(3) of the Treaty.
Natančneje, dobiček pred obdavčitvijo pred plačilom licenčnine je enak postavki „Prodaja“, minus „Neposredni stroški prodaje“ (ki predstavljajo stroške surovin, porabljenih v proizvodnem procesu), minus „Splošni in administrativni stroški“, minus „devizna menjava“, plus „Prihodki iz naslova obresti“, minus „Odhodki iz naslova obresti“ v sliki 2.
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
Z namenom znižanja ravni pred obdavčitvijo na stopnjo v skladu s v sporazumu SMBV APA, in sicer približno [9–12] % dogovorjenih stroškov, je bila podjetju Alki LP izplačana licenčnina, ki se odšteje pred plačilom davka, v znesku 12352838 EUR, kot je evidentirano v postavki „Drugi stroški“.
That provision also provides that the Member State concerned shall take all necessary measures to recover unlawful aid that is found to be incompatible.
V skladu s prejšnjo odločitvijo je bila davčna osnova podjetja SMBV izračunana z upoštevanjem 8 % stroškov.
Article 16(2) of Regulation (EU) 2015/1589 establishes that the aid is to be recovered, including interest from the date on which the unlawful aid was at the disposal of the beneficiary until the date of its effective recovery.
To vključuje logotip podjetja Starbucks in poslovni načrt podjetja Starbucks.
Commission Regulation (EC) No 794/2004 [243] elaborates the methods to be used for the calculation of recovery interest.
To vključuje notranjo opremo, zunanjost in videz trgovin, tako imenovane sisteme v zvezi z zunanjostjo/„sprednjim delom“ trgovin in tako imenovane sisteme za postavitev/ „ozadje“ trgovin.
Finally, Article 16(3) of Regulation (EU) 2015/1589 states, that ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow for the immediate an effective execution of the Commission decision’.
To vključuje „krivulje praženja z blagovno znamko“ in formulo za kavne mešanice.
Legitimate expectations
Pripombe Nizozemske na sklep o začetku postopka, str. 25.
Article 16(1) of Regulation (EU) 2015/1589 provides that the Commission shall not require recovery of the aid if this would be contrary to a general principle of law.
Pripombe Nizozemske na sklep o začetku postopka, str. 27.
NOB is the only interested party that raises the issue of legitimate expectations.
Glej uvodni izjavi 145 in 146.
From the outset, it should be noted that the principle of legitimate expectations can only be invoked by those liable to repay the aid [244], namely Starbucks, and that Starbucks did not submit any argument to that effect.
Podjetje, registrirano v okviru zakonov zvezne države Washington, ZDA (partner v družbi z neomejeno odgovornostjo).
This means that the legitimate expectation must arise from a previous behaviour of the Commission that, for instance, had already approved the same or a similar aid scheme.
Glej uvodno izjavo 106.
NOB did not refer to any such acts of the Commission.
V obdobju 2008–2014 je podjetje Alki LP od podjetij Starbucks Coffee BV in SMBV iz licenčnin prejelo skupaj [400–500 milijonov].
The argument of legitimate expectations by NOB is therefore without merit for the purposes of recovery of the aid unlawfully granted by the Netherlands to Starbucks by way of the contested tax ruling in favour of SMBV.
Od teh [400–500] milijonov EUR je od podjetja Starbucks Coffee BV prejelo [300–400] milijonov EUR ([80–85] %), [60–70] milijonov EUR ([15–20] %) pa od podjetja SMBV.
Methodology for recovery
Kot navaja Starbucks, to plačilo podjetja Starbucks US podjetju Alki LP zadeva prilagoditev globalnih stroškov kot nadomestilo podjetju Alki LP za nižje licenčnine, prejete od podjetja SMBV, kot rezultat cenovne politike podjetja Starbucks za praženo kavo na globalni ravni.
In accordance with the Treaty and the Court of Justice's established case-law, the Commission is competent to decide that the Member State concerned must abolish or alter aid when it has found that it is incompatible with the internal market.
To „tržno utemeljeno“ povračilo se izračuna v skladu s pravili za določanje transfernih cen v ZDA in je določeno za vse dejavnosti podjetij Starbucks Coffee BV in SMBV.
The Court has also consistently held that the obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing situation.
Podjetje Starbucks ni moglo ugotoviti natančnega vzroka teh neskladij.
In that context, the Court has stated that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it had enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
Pred letom 2005 podjetju Starbucks Corporation ni bilo izplačanih pristopnih plačil, ker je podjetje [CV 1] do leta 2005 ustvarjalo izgubo.
No provision of Union law requires the Commission, when ordering the recovery of aid declared incompatible with the internal market, to quantify the exact amount of the aid to be recovered.
Vendar bi bil ta znesek v povprečju […] manjši, če dohodek, ki ga je prejelo podjetje Starbucks Corporation, ne bi bil upoštevan pri izračunu sklada preostalega dobička.
Rather, it is sufficient for the Commission's decision to include information enabling the addressee of the decision to work out that amount itself without overmuch difficulty [246].
Glej uvodno izjavo 146.
In relation to unlawful State aid in the form of tax measures, the Notice on business taxation provides in point 35 thereof that the amount to be recovered should be calculated on the basis of a comparison between the tax actually paid and the amount which should have been paid if the generally applicable rule had been applied.
vključno z izrednim dobičkom po davku [1–10 milijonov] CHF in izgubo [800–900 tisoč] CHF v letih 2006 in 2007.
As concluded in recitals 339 to 341, the Commission considers that a comparison to comparable uncontrolled transactions using the CUP method, in particular the roasting IP licensing arrangements in several roasting and manufacturing and distribution agreements Starbucks concluded with third parties, demonstrates that the arm's-length value of the royalty paid by SMBV to Alki LP for the roasting IP should be zero.
Vrednost v letu 2014 je izračunana s primerjavo skupnih ocenjenih stroškov programa C.A.F.E. in programa centrov za podporo kmetom s stroški COGS podjetja SCTC, prilagojeno glede na menjalni tečaj USD: CHF.
In other words, no royalty should be due for that IP in that specific relationship, since SMBV does not seem to derive any benefit from the use of the roasting IP licensed from Alki LP.
Bruto marža je bruto dobiček (tj. prodaja minus COGS), deljen s prodajo; glej uvodno izjavo 84.
Given that conclusion, the Netherlands should take SMBV's accounting profits, with no deduction of the royalty payment from SMBV to Alki LP from those profits for the licensing of the roasting IP, as the starting point from which SMBV's tax liability in the Netherlands is determined to properly ensure that the aid granted by the SMBV APA is eliminated through recovery.
FOB se nanaša na „Free on Board“ (franko na ladijski krov).
In addition, given the Commission's conclusion in recital 358 that an average mark-up of up to [around 6 %] of the costs of green coffee beans sold by SCTC to SMBV for the period from fiscal years 2011 onwards and the prices of green coffee beans sold to SMBV corresponding to a gross margin of [around 9 %] for SCTC constitutes a reliable approximation of an arm's-length price, SMBV's accounting profits for 2011 fiscal years and onwards should be increased by the difference in the gross margin on green coffee beans effectively applied during that period and a gross margin on COGS of SCTC of [around 9 %].
Glej odstavek 2.141 Smernic OECD za določanje TC iz leta 2010: „Ko ni na voljo dovolj zanesljivih primerljivih transakcij med nepovezanimi osebami, na podlagi katerih bi se lahko utemeljila delitev združenega dobička, bi bilo treba premisliti o notranjih podatkih, ki lahko zagotovijo zanesljiv način za ugotavljanje ali preverjanje tržne naravnanosti delitve dobička Vrste takšnih notranjih podatkov, ki so ustrezni, bodo odvisni od dejstev in okoliščin zadeve in bi morale izpolniti pogoje, opisane v temu sklopu, oz. zlasti v odstavkih 2.116-2.117 in 2.132.
It is the difference between the corresponding amount of accounting profits arrived at following the two steps detailed in recitals 446 and 447 fully taxed under the rules of the general Dutch corporate income tax system and the corporate income taxes effectively paid by SMBV to the Netherlands since 1 October 2007 that constitutes the amount of aid that must be recovered from SMBV and the Starbucks group to eliminate the advantage SMBV and the Starbucks group received from the Netherlands as a result of the SMBV APA.
Te podatke se pogosto pridobi z analitičnim delom s pomočjo stroškovnega računovodstva in finančnega računovodstva davčnega zavezanca.“
Entity from which the aid is to be recovered
Znesek pod postavko „Odbitki“ se šteje kot predstavljanje operativnih stroškov, saj ga v glavnem sestavljajo stroški dela in stroški amortizacije ter popravil.
In light of the observations in recitals 417 to 421, the Commission considers that the Netherlands should, in the first place, recover the unlawful and incompatible aid granted by the SMBV APA from SMBV.
V skladu s tem sporazumom ima podjetje Starbucks Coffee BV pravico, da tretjim osebam podeli licenco za razvoj, lastništvo in upravljanje trgovin Starbucks, ki delujejo pod blagovnimi znamkami Starbucks in uporabljajo tehnologije in znanje podjetja Starbucks.
Should SMBV not be in a position to repay the full amount of the aid received as a result of the SMBV APA, the Netherlands should recover the remaining amount of that aid from Starbucks Corporation, since it is the entity which controls the Starbucks group, so as to ensure that the advantage granted is eliminated and the previously existing situation on the market is restored through recovery.
Na podlagi sporazuma o dobavi […].
CONCLUSION
Starbucks navaja, da dobavne sporazume sklene podjetje […] in da so to standardizirani sporazumi, pri katerih osnovne pogoje določa Starbucks […].
In conclusion, the Commission finds that the Netherlands has unlawfully granted State aid to SMBV and the Starbucks group by concluding the SMBV APA, in breach of Article 108(3) of the Treaty, which the Netherlands is required to recovery by virtue of Article 16 of Regulation (EU) 2015/1589 from SMBV and, if the latter fails to repay the full amount of the aid, from Starbucks Corporation for the amount of aid outstanding,
Glej pripombe podjetja Starbucks, uvodna izjava 6.14.
HAS ADOPTED THIS DECISION:
Prav tam, […].
Article 1
Poleg tega za kategoriji „PRIH.
The advanced pricing arrangement entered into by the Netherlands on 28 April 2008 with Starbucks Manufacturing EMEA B.V., which enables the latter to determine its corporate income tax liability in the Netherlands on a yearly basis for a period of 10 years, constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by the Netherlands in breach of Article 108(3) of the Treaty.
PAKIRAN ČAJ“ in „PRIH.
Article 2
MEŠANICE MEŠ.