natgillin/translations-raw huggingface dataset:
Fourth, as regards the Netherlands' and Starbucks' further claim that it is the low risk nature of SMBV's business that in fact dictates the transfer pricing method accepted by the SMBV APA, the Commission observes that the information submitted during the investigation does not support that claim.
V zvezi z dodatkom na stroške financiranja, predstavljenim v tabeli 6, Komisija ugotavlja, da sprejeta metoda ne izračuna stroškov obratnega kapitala, ker se obveznosti stranke, ki v običajnem poslovanju prispevajo k financiranju poslovnih terjatev in zalog, ne odštejejo od ocenjenega zneska za financiranje [191].
In recital 113 of the Opening Decision, the Commission expressed doubts on the capacity of Alki LP to bear and control any business risk.
Starbucks verjetno meni, da je stroške financiranja treba dodati, ker sporazumi v zvezi z ocenjenimi nabavnimi stroški temeljijo na nakupnih posrednikih, ki morda niso lastniki prodajanega blaga.
When a company assumes a risk, it should be able, on the one hand, to control the risks [169] and, on the other hand, to financially assume such a risk [170].
Vendar to v analizi, ki jo je predložilo podjetje Starbucks, ni ocenjeno ali evidentirano.
The capacity to assume a risk should therefore be analysed before the proposed structure is considered in line with normal competitive conditions.
Zato se dodatek na stroške financiranja, kakor ga predstavlja podjetje Starbucks, ne zdi upravičen.
This would require the company to have people who perform those control functions [171].
S povečanjem dodatka s [približno 3 %] na [približno 18 %] v povprečju za obdobje od leta 2005 do 2010 in od 2011 do 2014 [192] se je dobiček podjetja SCTC povečal za štirikrat, kot je prikazano v sliki 4.
However, according to the information submitted by Starbucks [172], Alki LP has no employees of its own and while, as a partnership, it cannot in principle be excluded that the partners could contribute to Alki LP's activities while not being employees, according to the information submitted [173], Alki LP's partners are corporations and none of them has any employees.
Slika 4
In addition, Alki LP's capacity to bear financial risk is limited to its financial resources and to the financial resources of its partners.
Dobicek pred obdavčitvijo v CHF (leva os)
According to the information submitted by Starbucks to the Commission [174], the latter do not declare separate accounts, but are themselves limited liability companies.
OpEx (brez rezervacij)/skupni stroški v % (desna os)
Therefore, the financial capacity of Alki LP is inferior to and cannot be equated to the overall financial capacity of the group.
Bruto marža (prodaja - COGS) v CHF (leva os)
In response, Starbucks argues that Alki LP's operating capacity is provided through employees of Starbucks Inc., occasionally contracted to support Alki LP in its tasks [175].
OpEx (brez rezervacij) v CHF (leva os)
Since the accountability of outsourced management is weaker than the accountability of direct managers, outsourced management presents increased agency costs from a corporate governance perspective.
Slika 5 Dobičkonosnost dejavnosti praženja podjetja SMBV
Given SMBV's activities that include, among others, operating a roasting facility, the management of SMBV requires day-to-day monitoring and cannot be effectively ensured by a part-time employee.
Bruto dobiček SMBV iz dejavnosti praženja (leva os) Bruto izguba SMBV iz dejzvnosti praženja (leva os)
Therefore, Alki LP cannot ensure the management of SMBV's business risks as effectively as direct employees or managers of SMBV could, and therefore that risk could, at best, be partially mitigated through its contractual transfer to Alki LP.
Licenčnina, ki jo je SMBV placal Alki na podlagi sporazuma is leta 2008 (leva os) Marža, ki jo je SCTC zabeležil v Švici na zelena zrna (desna os)
That conclusion supports the doubt expressed in recital 89 of the Opening Decision on the economic rationality of the structure, as Alki LP seems superfluous in this structure.
Na podlagi teh ugotovitev Komisija meni, da bi se za določitev zanesljivega približka tržno utemeljenega dodatka za obdobje od 2011 povprečni dodatek v višini [približno 3 %] v obdobju 2005–2010 moral povečati za stroške programa C.A.F.E. in do zneska stroškov [programa certificiranja].
Paragraphs 1.64 to 1.66 of the 2010 OECD TP Guidelines refer [176], in that respect, to situations where structures are not determined by normal commercial conditions and may have been structured by the taxpayer to avoid or minimise tax.
Strošek [programa certificiranja] je znašal [1–1,5] % stroškov za surova kavna zrna, ki jih je kupilo podjetje SCTC na koncu leta 2014, in so bili pretvorjeni v [0,5–1] % cene, zaračunane podjetju SMBV [194].
In such cases, the tax authorities should analyse the taxable basis based on a corrected structure that would have been determined by normal commercial conditions.
Tržno utemeljen dodatek, ki ga je podjetje SCTC zabeležilo za obdobje po letu 2011, bi bil do [približno 6 %] stroškov surovih kavnih zrn, ki jih je kupilo podjetje SCTC, kar ustreza bruto marži v višini [približno 9 %] na stroške COGS podjetja SCTC, ki jih je to zaračunalo podjetju SMBV.
The information submitted by Starbucks, according to which Alki LP was added to the structure for US tax reasons [177], confirms the Commission's doubts on the economic rationality of the structure.
Zato povprečni dodatek v višini [približno 18 %] na stroške za surova kavna zrna, ki jih je podjetje SCTC dobavilo podjetju SMBV, dejansko uporabljen v obdobju od leta 2011 do 2014, ne ustreza zanesljivemu približku tržnega izida v skladu z neodvisnim tržnim načelom.
Fifth, while the Commission accepts the claim of the Netherlands and Starbucks that certain sales risks of SMBV are mitigated through the arrangements with the Shops, this fact has no bearing on SMBV's relationship with Alki LP.
Skratka, ker poročilo o transfernih cenah ne razišče ali ne analizira, ali je cena, ki jo je podjetje SCTC zaračunalo podjetju SMBV za surova kavna zrna, tržno utemeljena, se metodologija, navedena v tem poročilu za določitev obdavčljivih dobičkov podjetja SMBV, razlikuje od metodologije, ki daje zanesljiv približek tržno utemeljenega izida v skladu z neodvisnim tržnim načelom.
In any event, regarding the limited scope of SMBV in the negotiations with its counterparties of commercial conditions and of prices, the Commission accepts that the forecast system by the Shops seems to reduce business uncertainty for SMBV [178].
Sklepna ugotovitev o selektivnosti prednosti, ki jo je dodelil sporazum SMBV APA
Under the contractual arrangements between the Shops and SMBV, the Shops cannot significantly depart from the forecast provided to SMBV and they also are under the obligation to purchase products from SMBV.
Kot je pojasnjeno v uvodnih izjavah 339 do 341, Komisija meni, da primerjava primerljivih transakcij med nepovezanimi podjetji, 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 off taking of the production of SMBV is ensured through the requirements for the Shops to purchase production from SMBV.
Zato sporazum SMBV APA s sprejetjem metodologije za določitev ravni licenčnine, na podlagi katere se ves dobiček, ki ga ustvari SMBV v višini več kot [9–12] % operativnih stroškov, prenese na podjetje Alki LP [195], podjetju SMBV daje selektivno prednost v smislu člena 107(1) Pogodbe.
However, key risks of a manufacturing business relate not only to inventory risks but mainly to the manufacturing capacity and neither the Netherlands nor Starbucks have established that the underlying risks of demand variations on the manufacturing capacity utilisation have been completely annulled through those contractual arrangements.
Poleg tega poročilo o transfernih cenah ne razišče ali ne analizira, ali je cena, ki jo za surova kavna zrna podjetje SCTC zaračuna podjetju SMBV, tržno utemeljena, kar pomeni, da metodologija za določanje obdavčljivih dobičkov podjetja SMBV na Nizozemskem, kot je predlagana v tem poročilu in kot je bila sprejeta v sporazumu SMBV APA, daje podjetju SMBV selektivno prednost v smislu člena 107(1) Pogodbe.
Specifically, the contracts with third party manufacturers, [unaffiliated manufacturing company 1] in particular, are not fully aligned with any possible demand variation.
Podjetje SMBV je bilo v poročilu o transfernih cenah napačno opredeljeno kot manj zapletena funkcija.
Sixth, the contractual arrangement invoked by the Netherlands by which the SCTC guarantees the quality of the green coffee beans supplied equally has no bearing on the relationship between SMBV and Alki LP.
Kot je pojasnjeno v uvodni izjavi 282, se je k primerjavi izvajanih funkcij 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 any event, it is a standard business arrangement that does not reduce the risk of SMBV compared to normal market conditions.
Kot je pojasnjeno v oddelku 9.2.3.3, Komisija meni, da so dogovori o licenčnini v več sporazumih o praženju ter proizvodnji in distribuciji, ki jih je podjetje Starbucks sklenilo s tretjimi stranmi, primerljive nepovezane transakcije glede na licenčni sporazum podjetja SMBV s podjetjem Alki LP, kot sledi iz sporazuma SMBV APA.
In conclusion, the Commission rejects the claims that any effective risk transfer takes place from SMBV to Alki LP through contractual arrangements.
Brez poseganja v sklep, da v obravnavanem primeru ni bila podana utemeljena primerjava, Komisija dodaja, da analiza opravljenih funkcij z porabo metode TNMM v poročilu o transfernih cenah ne privede do zanesljivega približka tržnemu izidu v skladu z neodvisnim tržnim načelom.
Therefore, any component of the royalty meant to compensate for an entrepreneurial risk transfer cannot be justified.
Za ustrezno oceno tržno utemeljenega plačila za funkcije bi moralo poročilo o transfernih cenah vključevati primerjavo funkcij, ki jih je v povezanih transakcijah opravljala vsaka od strani.
The level of the royalty payment is not justified by the amounts Alki LP pays for technology to Starbucks US under the Cost Sharing Agreement
Pri enostranski metodi za določanje transfernih cen, kot je TNMM, se za namene določanja transfernih cen analizira samo plačilo za „testno stranko“, ne glede na plačilo za druge strani v transakciji.
Starbucks further seems to invoke that the royalty paid by SMBV to Alki LP is justified because Alki LP pays amounts of the same magnitude to Starbucks US for the coffee roasting technology.
Ob predpostavki, da je SMBV „najmanj zapletena funkcija“ v odnosih med podjetjema SMBV in Alki LP, je davčni svetovalec podjetja Starbucks določil SMBV za „testno stranko“ in ni preučil, ali je preostali dobiček, dodeljen podjetju Alki, sorazmeren z njegovimi funkcijami in sredstvi.
The Commission notes, at the outset, that the SMBV APA is not concerned with the relationship between Alki LP and Starbucks US, but with the relationship between SMBV and Alki LP.
Starbucks to izbiro upravičuje z dejstvom, da SMBV nima svoje vredne intelektualne lastnine in nima pomembnih poslovnih tveganj pri opravljanju rutinskih dejavnosti.
Accordingly, all that matters for an assessment of whether the transfer pricing analysis of the transactions between those two entities has been determined in accordance with a methodology that gives a reliable approximation of a market-based outcome in line with the arm's-length principle is the value of those transactions as determined by Starbucks' tax advisor, and not the value of any payments outside that relationship.
Zato naj bi bilo podjetje SMBV v tem razmerju najmanj zapleten subjekt [196].
However, the designation of this payment under the CSA as remunerating the roasting technology cannot be confirmed based on the way in which those payments are structured under the CSA.
Odstavek 3.18 Smernic OECD za določanje TC iz leta 2010 [197] pojasnjuje, da mora biti izbira „testne stranke“ pri uporabi metode TNMM skladna s funkcijsko analizo transakcije [198].
First, the payments by Alki LP to Starbucks US are financed to a larger extent by the royalty income it receives from the brand royalty paid to it by Starbucks Coffee BV than from the royalty received from SMBV [180].
Splošno pravilo se glasi, da je „testna stranka“ tista stranka, pri kateri se lahko metoda za določanje transfernih cen uporabi na najzanesljivejši način, in za katero se lahko ugotovijo najzanesljivejše primerljivke.
Second, the payments from Alki LP to Starbuck US under the CSA do not appear to be set at arm's length.
To pomeni, da bo to najpogosteje tista stranka, pri kateri je funkcijska analiza manj zapletena.
In particular, regarding the acquisition of the IP relating to business format and brand, Alki LP (including its predecessor [CV 1]) paid in aggregate EUR [30-40] million for the acquisition of this IP, as of 2005, while that IP was sold by Alki LP for EUR [1-1,5] billion in 2014.
Zapletenost in tveganje se razlikujeta, čeprav se ugotovitve glede tveganja vključujejo v funkcijsko analizo.
That difference in value seems to indicate that that arrangement did not reflect an arm's-length remuneration for the IP; the payments under the permanent royalty could therefore be seen as compensating for the sale of the brand in the same transaction for a value that was too low.
Zapletenost je treba oceniti v relativnem smislu, to je v primerjavi z drugimi strankami, ki sodelujejo v transakcijah.
In sum, Starbucks' argument that the payments under the CSA justify the royalty payments between SMBV and Alki LP as being arm' length must be rejected.
Odstavek 3.18 Smernic OECD o določanju TC iz leta 2010 povezuje izbiro testne stranke v tej zvezi z „manj“ zapleteno funkcijo in ne v absolutnem smislu s funkcijo, ki ne bi bila zahtevna [199].
Conclusion on the arm's-length nature of the royalty payment
Informacije o funkcijah podjetja Alki LP so bile zagotovo na voljo nizozemski davčni upravi v času zahteve po sporazumu SMBV APA.
In light of the above, the Commission considers that a comparison to comparable uncontrolled transactions, in particular the royalty arrangements in several roasting and manufacturing and distribution agreements Starbucks has concluded with third parties, demonstrates that the arm's-length value of the royalty paid by SMBV to Alki LP for roasting IP should be zero, thus, that no royalty should be due for that IP in that specific relationship, since SMBV does not derive any benefit from the use of the roasting IP licensed from Alki LP.
Toda če je mogoče v zvezi s povezanimi transakcijami ugotoviti neposredne kazalnike, bi morali ti kazalniki služiti za določanje plačila podjetju, ki sodeluje v primerljivih transakcijah [200].
Given that conclusion, this royalty does not need to be estimated.
Komisija v oddelku 9.2.3.3 dejansko zahteva, da morajo za določanje tržno utemeljenega plačila obstajati neposredne primerljivke.
Rather, 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, should be the starting point from which SMBV's tax liability in the Netherlands is determined to ensure that SMBV taxable profits correspond to a level obtained by non-integrated companies whose tax liability is determined by the profits they generate under market conditions.
Kljub temu v naslednjem oddelku Komisija analizira relativno zapletenost subjektov v skupini, ki opravljajo transakcije s podjetjem SMBV.
In other words, the un-taxed profits paid as a royalty by SMBV to Alki LP for the roasting IP should have been fully taxable in the Netherlands.
Predvsem SMBV poleg funkcije praženja izvaja številne druge funkcije.
Consequently, the methodology accepted by the SMBV APA for determining the level of that payment, according to which all profits generated by SMBV in excess of [9-12] % of operating expense is transferred to Alki LP [181], departs from a methodology that leads to a reliable approximation of a market-based outcome in line with the arm's-length principle.
Ta okoliščina pomeni težave pri iskanju ustreznih primerljivk za namene določanja transfernih cen [201].
However, since Starbucks did not provide any valid justification for the increase in the average mark-up to [around 18 %] from 2011 onwards, the Commission considers, as explained in recitals 349 to 357, that no corresponding deduction to SMBV's accounting profits as a result of that increase should be accepted from that period onwards.
In ker je tehnologija za določanje davčne osnove podjetja SMBV v poročilu o transfernih cenah temeljila na napačni domnevi, da bi moralo biti podjetje SMBV „testna stranka“ za uporabo metode TNMM, ta metodologija ne prinese zanesljivega približka tržno utemeljenega izida v skladu s tržno neodvisnim načelom.
In fact, had the transfer pricing report properly analysed the price charged by SCTC to SMBV for green coffee beans as a controlled transaction, that price would have been within the scope of the SMBV APA, which is to determine SMBV's tax base in the Netherlands [184].
Ker potrditev te metodologije v sporazumu SMBV APA pomeni manjše davčne obveznosti v okviru splošnega nizozemskega sistema davka od dohodkov pravnih oseb v primerjavi z neintegriranimi podjetji, katerih obdavčljivi dobiček v okviru tega sistema je odvisen od trga, je treba razumeti, da APA daje podjetju SMBV selektivno prednost v smislu člena 107(1) Pogodbe.
Indeed, since the price paid for the green coffee beans is deducted from SMBV's accounting profits, the SMBV APA should have prescribed an arm's-length price in 2008 from which no deviation would have been possible in 2011, including an increase in the mark-up, unless that APA were replaced or amended.
Poročilo o transfernih cenah napačno uporablja metodo TNMM
Starbucks claims that the increase of that mark-up in 2011 was due to the growing importance of SCTC's operations, particularly the increased expertise in coffee procurement and, more important, its ownership and operation of the evolving C.A.F.E. Practices Programme.
V prejšnjih oddelkih je Komisija dokazala, da poročilo o transfernih cenah ne preverja, ali so plačila licenčnine podjetja SMBV podjetju Alki LP za podelitev licence za pravice intelektualne lastnine v zvezi s praženjem, kar je transakcija znotraj skupine, za kar je bil dejansko zahtevan in odobren sporazum SMBV APA [206], v skladu z neodvisnim tržnim načelom.
That justification does not, however, seem to correspond to the information provided during the investigation.
Nato je dokazala, da poročilo o transfernih cenah napačno analizira zapletenost vseh podjetij v skupini za uporabo metode TNNM.
In particular, the C.A.F.E. Practices Programme has been in place since 2004.
Ne glede na te sklepe, ki Komisiji že sami po sebi omogočajo nadaljnji sklep, da sporazum SMBV APA daje podjetju SMBV selektivno prednost v obliki znižanja njegove davčne obveznosti na Nizozemskem, Komisija zaradi celovitosti tudi opozarja, da je davčni svetovalec podjetja Starbucks v poročilu o transfernih cenah napačno uporabil metodo TNMM.
Furthermore, as SCTC's remuneration is proportionate to the green coffee beans sold, any increase in capacity should have been remunerated accordingly.
Davčni svetovalec podjetja Starbucks je v poročilu o transfernih cenah napačno opredelil glavne funkcije podjetja SMBV.
Indeed, so long as the remuneration constitutes a stable percentage of COGS, the increase of turnover resulted in a proportionate increase of profits.
Za namene določanja transfernih cen je treba metodo oblikovanja transfernih cen in primerljivke izbrati na podlagi funkcijske analize podjetja, za katero je bil zahtevan sporazum APA.
Starbucks further claims that the mark-up ‘throughout the period’ 2005 to 2014 was arm's length in nature [185].
V skladu s funkcijsko analizo, ki jo je pripravil davčni svetovalec podjetja Starbucks, je poglavitni funkcijski prispevek podjetja SMBV skupini Starbucks povezan z dejavnostmi praženja/proizvodnje kave [207].
In its submission of 29 June 2015, Starbucks clarified that the breakdown of Table 5, provided in its submission of 13 April 2015, was constructed based on a comparables analysis.
Na podlagi te domneve davčni svetovalec šteje podjetje SMBV za proizvajalca kave z majhnim tveganjem, ki opravlja rutinske funkcije in je zato „najmanj zapleten subjekt“ za namene uporabe metode TNMM.
The Commission does not accept that claim for the following reasons.
Komisija je v sklepu o začetku postopka izrazila pomislek, da je Nizozemska zmotno sprejela opredelitev podjetja SMBV poročilu o transfernih cenah kot proizvajalca za dodelavne posle z majhnim tveganjem [208].
First, as regards the pricing of the C.A.F.E. Practices Programme in the comparables analysis provided by Starbucks on 29 June 2015 [186], the Commission observes that the figures submitted by Starbucks present consistency issues.
Na podlagi informacij, ki sta jih predložila Nizozemska in Starbucks med preiskavo, Komisija meni, da je davčni svetovalec napačno opredelil podjetje SMBV kot proizvajalca z majhnim tveganjem.
Information presented on 13 April 2015 and reproduced in Table 6 contradicts the information provided on 29 June 2015 presented in Table 7.
Natančneje, predložene informacije o prihodkih podjetja SMBV kažejo, da praženje ni glavni vir dohodka SMBV.
More specifically, in relation to the C.A.F.E Practices Programme, what was initially presented as the upper quartile, was later presented by Starbucks as the highest observed value.
Namesto tega izhaja večina dobičkov podjetja SMBV, zabeleženih na Nizozemskem, od drugačnih dejavnosti, kot je praženje.
Inconsistencies also concern the use of a transformation factor to express a royalty agreed as a percentage of sales, where Starbucks performs an uncommon adjustment to arrive at a royalty expressed as a percentage of costs [187].
Poleg tega je takrat v tej dejavnosti delovalo [10–30] od [40–60] zaposlenih podjetja SMBV.
In addition, the identified agreements [188] relate to licensing of technology.
SMBV je prav tako upravljal tri pogodbenega razmerja v zvezi z distribucijo in logistiko.
It could be compared to a situation where Starbucks through Alki LP licences technology to SMBV, although agreements where coffee technology is licenced out do not seem to be existing standalone from a licence agreement on coffee brands.
V nasprotju s trditvijo Nizozemske, da so stroški nekavnih proizvodov za podjetje SMBV izključeni stroški [211], SMBV dejansko beleži maržo za preprodajo nekavnih izdelkov.
SCTC does not licence any technology to SMBV for which SMBV should receive a remuneration through a higher mark-up on green coffee beans purchased.
Še več, funkcija preprodaje podjetja SMBV ni samo njegov glavni vir dohodka, temveč tudi glavni vir dobička od leta 2010 ob upoštevanju, da dejavnost praženja podjetja SMBV od tega leta prinašala izgubo [212], ne glede na to, ali so izgube v tej dejavnosti povzročale napačno določene cene surovih kavnih zrn ali ne [213].
Second, the Commission observes that the costs of both the C.A.F.E. Practices Programme and the Farmers Support Centres was on average not more than [0,5-1] % of the value of green coffee beans purchased by SCTC [189].
Poleg tega Nizozemska trdi, da ji v času zahteve za sporazum APA od podjetja Starbucks ni bilo treba zahtevati več informacij, kot jih je predložila njena davčna uprava, saj je bila seznanjena s poslovanjem podjetja SMBV, ker je bil sporazum APA obnovitev prejšnje odločbe [214].
Those costs are of a comparable magnitude to the cost of the [certification programme] designation of [1,5-2] % in proportion of the green coffee beans price used for the ‘[certification programme coffee product e]’, which would be SMBV's most-sold product [190].
Toda dejstvo, da Nizozemska ni upoštevala, da večina prihodkov podjetja SMBV izhaja iz preprodaje nekavnih izdelkov, jasno nasprotuje njeni trditvi, da je bila njena davčna uprava seznanjena s poslovanjem podjetja SMBV [215].