natgillin/translations-raw huggingface dataset:
As regard the assessment of the existence of an advantage, the Commission did not identify the correct counter-factual to establish such an advantage, which must be the national tax rules governing the treatment of non-tax resident companies with Irish branches only (that is to say, Section 25 TCA 97) and not OECD principles that carry no force of law in Ireland.
Poleg tega Komisija primerja irska davčna pravila z zunanjim referenčnim okvirom, kar je v nasprotju z njeno dolgoletno prakso, da je edina veljavna referenca nacionalni davčni sistem.
Since the profit allocation methods agreed to in the contested tax rulings were consistent with Irish Revenue's administrative practice under Section 25 TCA 97, ASI's and AOE's tax burden was not reduced by those rulings that, therefore, they did not confer any advantage upon it.
Vse to so kršitve načela pravne varnosti.
Equally, the private market operator test cannot be used to impose the arm's length principle for finding an advantage, since that test cannot be applied to the State as it is acting as a public authority, nor to the taxpayer.
Irska v odgovor na pripombe organizacije Oxfam navaja, da bi Komisija morala izvajati svoje preiskave praks držav članic na področju izdajanja davčnih stališč na pošten in enako temeljit način, ne glede na velikost države članice.
Furthermore, there is no selective treatment in this case, since the contested tax rulings only confirmed the profit to be allocated to the Irish branches in line with Section 25 TCA 97 and related administrative practice and in the same manner as Irish Revenue would apply Section 25 TCA 97 to all other taxpayers in a similar situation.
Poleg tega Irska v zvezi s pripombo organizacije Oxfam o irskih pravilih o davčnem rezidentstvu navaja, da njena pravila o davčnem rezidentstvu družb niso bila zasnovana z namenom, da bi multinacionalnim podjetjem omogočala agresivno davčno načrtovanje.
There was also no selective treatment based on discretion as Irish Revenue's power to exercise judgment was limited by objective criteria related to the tax system.
Irska opozarja, da tako imenovana davčna struktura „dvojni irski sendvič“ ni in nikoli ni bila del irskega davčnega sistema, temveč mednarodna ureditev davčnega načrtovanja, ki so jo oblikovali in razvili davčni in pravni svetovalci.
In addition, even if the arm's length principle applied to the transactions in this case, the [Apple's tax advisor] ad hoc report submitted by Apple comes to the conclusion that the profit allocation to the Irish branches falls within the range of appropriate outcomes even under the requirements of current transfer pricing rules, so that the contested tax rulings did not confer any advantage on ASI and AOE.
DRUGE IZMENJAVE PRIPOMB PO SKLEPU O ZAČETKU POSTOPKA
According to that report, ASI and AOE assumed the key risks related to product success and product defect in the international markets.
IZMENJAVA DOPISOV PO DOPISU Z DNE 17.
Distributors and resellers of Apple products (related-party and third-party) were protected from those risks through contractual terms, worldwide policies and approaches to distribution (such as controls over inventory).
APRILA 2015
Policies to manage and mitigate business risk were established by Apple Inc. in the US.
DOPIS Z DNE 17.
ASI and AOE had the financial capacity to bear any business risks and to make the necessary strategic decisions to mitigate the exposure of the company to business risks.
APRILA 2015
In particular, the report identifies the economically significant activities of the Irish branches with respect to their functions and factual circumstances, it establishes that the TNMM is the most appropriate profit allocation method to determine their taxable profit, and it establishes that the most appropriate profit level indicator for ASI's Irish branch is the Berry Ratio [114] and for AOE's Irish branch is a mark-up on total costs.
V odgovor na prošnjo Irske z dne 25. februarja 2015, naj Komisija podrobneje opiše svojo oceno, ki izhaja iz njene preiskave spornih davčnih stališč, ki naj bi po mnenju Irske temeljila na napačnem razumevanju veljavne nacionalne zakonodaje s strani Komisije, so službe Komisije poslale Irski dopis z dne 17. aprila 2015 in prosile, naj Irska kopijo dopisa posreduje družbi Apple.
According to [Apple's tax advisor], in the case of a distributor like ASI who sells goods to other related-party distributors, the only value-adding function is the logistics of distributing the goods; the cost of the goods is merely passed on to the subsequent purchaser of the product.
Komisija je v tem dopisu pojasnila, da je, kar zadeva referenčni sistem za ugotavljanje selektivnosti, kot ustrezni referenčni sistem upoštevala običajna pravila obdavčitve irskega sistema davka od dohodkov pravnih oseb, ki zajemajo družbe rezidentke in podružnice družb nerezidentk, medtem ko je oddelek 25 TCA 97 urejal izključno obdavčitev podružnic.
The cost of undertaking the distribution should be the operating expenses of the company.
Nato je Komisija povzela svoje razumevanje dejavnosti družb ASI in AOE na podlagi mnenj, ki jih je prejela od Irske in skupine Apple v odgovor na sklep o začetku postopka, kakor sledi: „ker družbi ASI in AOE ne opravljata nobenih gospodarskih dejavnosti zunaj svojih irskih podružnic, izvajata dejavnost, ki obsega nabavo, proizvodnjo, prodajo in distribucijo Applovih izdelkov zunaj Amerik, irski podružnici družb ASI in AOE.
In such a case a company should be remunerated for that expenditure alone.
Kot kaže, družbi ASI in AOE uporabljata in imata vse licence družb ASI in AOE za intelektualno lastnino izključno za irski podružnici, saj sta irski podružnici edini odgovorni za nabavo, proizvodnjo, prodajo in distribucijo Applovih izdelkov zunaj Amerik.
Using the Berry Ratio, the distributor should be given a cost-plus return on the distribution costs (the value-adding costs) of the business.
Zdi se, da to potrjuje tudi dejstvo, da imata družbi ASI in AOE zaposlene samo v irskih podružnicah družb ASI in AOE in da torej nimata operativnih zmogljivosti zunaj Irske.“ Komisija je nato v odgovor na trditve skupine Apple v njenih mnenjih o sklepu o začetku postopka pojasnila [118], da v obseg ocenjevanja spornih davčnih stališč niso zajete funkcije, ki jih opravljajo zaposleni družbe Apple Inc.: „fiktivno plačilo za storitve, ki jih brezplačno zagotavljajo zaposleni v skupini v domnevno korist družb ASI ali AOE, ne more zmanjšati dobička, ki ga je treba razporediti med sedežema družb ASI in AOE ter njunima zadevnima podružnicama.“
The report then derives profitability data from a set of selected third-party companies with similar functions to those of the Irish branches and evaluates the actual profit allocation in accordance with the rulings in the context of the third-party data.
Za konec je Komisija odgovorila na konkretno trditev Irske v njenih mnenjih o sklepu o začetku postopka, da je Komisija odobrila dejstvo, da irskima podružnicama družb ASI in AOE niso bile pripisane nobene pravice v zvezi z intelektualno lastnino.
As regards the evaluation of the results of the profit allocation to the Irish branches in accordance with the 1991 ruling, the report establishes a comparable set of third-party profitability data for the years 2004, 2005 and 2006 [115] and compares the actual profits attributed to the Irish branches in the financial years 2004 to 2007 with that comparable set.
Komisija je pojasnila, da sklep o začetku postopka samo opisuje ureditve na podlagi SODS v zvezi z razporeditvijo intelektualne lastnine, kot so jih predstavili irski organi, da pa Komisija v svoji oceni tega ni odobrila.
The outcome of the [Apple's tax advisor] ad hoc report's comparables study using a Berry ratio regarding ASI is presented in Figure 10 and using a mark-up on total costs (‘MTC’) regarding AOE is presented in Figure 11.
Komisija je tudi pojasnila, da v nasprotju s trditvijo Irske neodvisnega tržnega načela OECD v sklepu o začetku postopka ni uporabila kot pravni vir.
Figure 10
PRIPOMBE IRSKE V ODGOVOR NA DOPIS Z DNE 17.
Arm's length Berry Ratio range by reference to independent selling/distribution entities according to [Apple's tax advisor]
APRILA 2015
Three year weighted average
V dopisu z dne 4. maja 2015 je Irska trdila, da je Komisija z dopisom z dne 17. aprila 2015 bistveno spremenila svojo oceno domnevne pomoči, zlasti v zvezi z referenčnim okvirom.
Berry Ratio — 2004 to 2006
Irska meni, da ta sprememba ocene predstavlja kršitev pravice Irske do poštene obravnave.
Berry Ratio — 2009 to 2011
Irska je navedla, da je Komisija, kot kaže, opustila neodvisno tržno načelo in da bi zaradi tega morala izdati nov ali dodaten sklep o začetku postopka, ki bi opredeljeval novo analizo.
Figure 11
V zvezi z referenčnim okvirom Irska trdi, da ni bilo jasno, kateri referenčni okvir Komisija predlaga.
Arm's length MTC range by reference to independent manufacturers according to [Apple's tax advisor]
Družbi ASI in AOE nista davčni rezidentki na Irskem in sta zavezani plačilu davka na podlagi splošnih pravil obdavčitve dohodkov pravnih oseb.
MTC — 2004 to 2006
Osebe, ki so rezidentke na Irskem, so zavezane plačilu davka na ves svoj dohodek, ne glede na to, kje nastane, nerezidenti pa so v skladu z oddelkom 25 TCA 97 zavezani plačilu davka le za dohodek pri viru.
MTC — 2009 to 2011
Irska je dodatno pojasnila, da je ves dohodek irskih podružnic družb ASI in AOE, razen dohodkov od obresti, dohodek iz poslovanja.
Upper Quartile
Podružnici nimata dohodka, ki bi nastal z „uporabo/koriščenjem pravice intelektualne lastnine“, ki bi ga bilo mogoče ločiti od dohodkov iz poslovanja podružnic.
Median
Dejstvo je, da irski podružnici družb ASI in AOE nimata ločenega toka dohodkov iz intelektualne lastnine ter da tudi ne bi bilo prav kateri koli del dohodka podružnic obravnavati kot dohodek iz intelektualne lastnine.
Lower Quartile
Poleg tega je Irska ponovno izjavila, da se Applova zelo koristna tehnološka, oblikovalska in trženjska intelektualna lastnina ustvarja, razvija in upravlja v ZDA ter da je ni mogoče na noben način pripisati irskima podružnicama družb ASI in AOE.
Number of observations
V podružnicah se prav tako ne izvajajo nobene dejavnosti, ki bi bile povezane z upravljanjem licenc, dodeljenih na podlagi SODS.
Based on this study, the [Apple's tax advisor] ad hoc report concludes that the profits attributed to ASI's and AOE's Irish branches were fully consistent with the OECD's arm's length principle.
Zato dobičkov družb ASI in AOE, ki izhajajo iz SODS, ni mogoče pripisati irskima podružnicama.
The [Apple's tax advisor] ad hoc report further presents ‘the actual profile’ of the Irish branches.
Irska je navedla, da je dohodek iz poslovanja neto dohodek iz poslovanja po odbitkih in da to niso bruto prilivi iz poslovanja.
The concept of mark-up ‘profile’ is not defined by [Apple's tax advisor].
Ta neto dohodek mora „izhajati […] prek ali iz podružnice“, kar pomeni, da „je podružnica vzročni vir dohodka, ki se mu dohodek ustrezno pripiše“.
In the case of AOE, the mark-up on total costs profile is presented in the report for the years 2011 and 2012, as represented in Figure 12.
Za oddelek 25 TCA 97 ni mogoče reči, da predvideva, da tok bruto prilivov prek podružnice določa, da se celotni dohodek družbe pripiše podružnici.
Figure 12
Irska ponavlja, da bi takšna razlaga privedla do absurdnih rezultatov, ki nimajo nobene zveze z gospodarsko realnostjo.
Actual mark-up on total costs of AOE according to [Apple's tax advisor] for financial year (‘FY’) 2011 and 2012
Irska meni, da je razlog, zakaj večina dohodka družb ASI in AOE ni bila predmet obdavčitve, posledica neusklajenosti med nacionalnimi davčnimi sistemi, ki jih ni mogoče popraviti s pravili o državni pomoči.
Fiscal Year
Za konec je Irska trdila, da neodvisno tržno načelo ni del irskega davčnega sistema in da „pojasnilo“ Komisije v dopisu, da pravila OECD v sklepu o začetku postopka uporablja kot „nezavezujoče“ priporočilo, niti zdaleč ne odraža stališča Komisije v sklepu o začetku postopka.
MTC (%)
Irska meni, da se sklep o začetku postopka v celoti opira na opredelitev neodvisnega tržnega načela OECD.
actual
Če želi Komisija povedati, da obstaja še druga vrsta neodvisnega tržnega načela, ki „ni načelo OECD“, bi morala prisluhniti utemeljitvam Irske v zvezi s tem.
On 17 November 2014, Apple submitted a further ad hoc study prepared by [Apple's 2nd advisor] that focuses on two issues raised in the Opening Decision: (i) the claim that the profit allocation applied to ASI's Irish branch did not factor in the evolution of sales [116] and (ii) the claim that the two different mark-ups (65 % and 20 %) agreed for AOE cannot both be at arm's length [117].
PRIPOMBE SKUPINE APPLE NA DOPIS Z DNE 17.
It concludes that the contested tax rulings correctly allocated the profit to the Irish branches on a mark-up over costs without factoring in the evolution of sales.
APRILA 2015
According to the [Apple's 2nd advisor] ad hoc study, taking costs as a basis is to be expected given that the Irish branches are active in a competitive market and third-party operators with whom Apple contracts services similar to those provided by the Irish branches are typically also compensated on the basis of their costs.
V dopisu z dne 4. maja 2015 je skupina Apple navedla, da ugovarja pristopu Komisije, ki naj bi zahteval, da bi bilo treba družbe, ki so davčne rezidentke na Irskem, in irski podružnici družb ASI in AOE obravnavati na enak način in obdavčiti njun svetovni dohodek.
As regards the fact that the profit allocation does not follow the evolution of sales, [Apple's 2nd advisor] argues that the activities performed by ASI's Irish branch are characterised by economies of scale.
Skupina Apple meni, da dejavnosti družbe nerezidentke, ki ustvarjajo dobiček in potekajo zunaj Irske, niso bistvene za višino davka, ki ga je treba plačati na Irskem.
Whether the customers of ASI's Irish branch buy large or small volumes of products does not affect costs substantially, as the activities carried out by ASI's Irish branch (such as contacting customers, organising logistics) are largely fixed with respect to the volume of products customers buy.
Poleg tega skupina Apple trdi, da Komisija nepravilno pripisuje ves dobiček irskima podružnicama na podlagi nebistvene in napačne domneve, da družbe ASI in AOE ne opravljata nobene gospodarske dejavnosti zunaj svojih irskih podružnic.
In addition, the step-down system designed for AOE can be justified from an economic and commercial perspective.
Skupina Apple trdi, da se ključne dejavnosti, ki jih izvajata ali ki se izvajajo za družbi ASI in AOE, izvajajo zunaj Irske, ter kot primer navede, da sta se upravna odbora družb ASI in AOE odločila skleniti SODS z družbo Apple Inc., medtem ko pogajanja v zvezi s pogodbami o prodaji, nabavi in proizvodnji vodijo izvršni direktorji družbe Apple Inc. v imenu družb ASI in AOE.
From an economic perspective, the goal of a mark-up on operating costs is to cover non-recurring fixed costs.
Nazadnje skupina Apple trdi, da je preostanek dobičkov, ki niso predmet obdavčitve na Irskem, zavezan eventualni obdavčitvi v ZDA.
The initial mark-up of 65 % would then have to cover the fixed costs for the operations as a whole.
Skupina Apple ugovarja trditvi, da sta vse licence družb ASI in AOE za intelektualno lastnino uporabljali izključno irski podružnici in da imata družbi ASI in AOE te licence izključno za irski podružnici.
However, at some point, the amount of margin generated by this mark-up would be more than sufficient to fully cover the initial fixed costs incurred.
Komisija namreč nepravilno zatrjuje, da družbi ASI in AOE ne opravljata nobenih gospodarskih dejavnosti zunaj irskih podružnic.
Thus, no further payment towards fixed cost should be made after a certain level of costs which, according to the [Apple's 2nd advisor] ad hoc study, would even justify a step-down from 65 % to 0 %.
Nasprotno, irski podružnici sta imeli v vlogi nabavnega in distribucijskega centra oziroma rutinskega sestavljavca izdelkov le omejen dostop do licenčne intelektualne lastnine za sestavljanje in odpremo izdelkov.
Finally, according to Apple, State aid enforcement is not the appropriate tool to achieve harmonisation of national business taxation laws which the Commission allegedly would do by requiring Member States to observe standards such as the arm's length principle that are extraneous to some Member States' tax systems and thereby render those Member States' tax rulings susceptible to a finding of State aid.
Skupina Apple trdi, da irski podružnici družb ASI in AOE niti v okviru odobrenega pristopa OECD ne bi bili upravičeni do razporeditve dobičkov na podlagi njunega omejenega dostopa do licenčne intelektualne lastnine, tako kot neodvisno podjetje ne bi prejelo izplačila donosa na podobno licenčno intelektualno lastnino.
COMMENTS FROM OTHER INTERESTED PARTIES
Skupina Apple sklepa, da pravice intelektualne lastnine, ki so gonilo dodatkov – kot so pravice v zvezi z zasnovo in razvojem strojne in programske opreme –, niso pravice, na podlagi katerih irski podružnici izvajata dejavnosti nabave, distribucije in sestavljanja izdelkov, zato jih ne moremo pripisati irskima podružnicama.
The comments received from other interested parties, namely Ibec and the joint letter signed by several trade associations (hereinafter ‘Joint Submission’), do not address the doubts raised in the Opening Decision, but instead focus on the implications of the approach followed in that decision on the business environment.
Skupina Apple se tudi ne strinja s tem, da Komisija tega dejstva ni potrdila, ko je v opisnem delu sklepa o začetku postopka omenila dejstvo, da „nobene pravice v povezavi z zadevno intelektualno lastnino niso pripisane irski podružnici družbe AOE/ASI“.
In particular, those comments state that the Commission's initiative would undermine legal certainty and tackle practices under the State aid rules whereas international fora like the OECD or other policy channels are better suited and more appropriate to tackle harmful tax competition.
Skupina Apple meni, da Komisija temu dejstvu v ocenjevalnem delu sklepa o začetku postopka ni oporekala.
The Commission should not strive to harmonise taxation systems where it has no competence through State aid procedures.
Kot nesporno dejstvo je še vedno pomembno in strani se lahko zanašata na take dejanske in pravne izjave, izražene v sklepu o začetku postopka.
The comments also question the selectivity approach taken by the Commission in situations where tax administrations should have a certain margin of discretion and submit that transfer pricing is not an exact science.
Skupina Apple tudi ugovarja, da je Komisija uporabila smernice OECD za določanje transfernih cen zgolj kot referenčni dokument, saj se je Komisija v sklepu o začetku postopka močno zanašala na te smernice.
Should the Commission conclude that the tax rulings constitute incompatible State aid, recovery should be excluded on the basis of the principle of legitimate expectations and the novelty of the approach.
IZMENJAVA DOPISOV PO SESTANKU MED KOMISIJO IN IRSKO DNE 7.
In its comments, Oxfam expresses support for the Commission's investigation, encouraging the Commission to increase its investigation capacity also in view of the fact that it may be better placed than national bodies to structurally assess the ruling practice of the Member States.
MAJA 2015
It calls on the Commission to ensure that adequate sanctions are adopted in cases where selective advantages are confirmed and that harmful tax practices are phased out quickly.
SESTANEK DNE 7.
It also indicates that grandfathering periods of six years in the case of the Irish tax residency rules that facilitate hybrid entity mismatches are much too long.
MAJA 2015
COMMENTS FROM IRELAND ON THIRD PARTIES' COMMENTS
Na zahtevo Irske so se dne 7. maja 2015 sestale službe Komisije in Irska.
In its comments on the comments of third parties in response to the Opening Decision, Ireland reiterates its argument that the OECD arm's length principle is not part of Irish law insofar as the allocation of branch profits is concerned and that the Commission has not shown any selective treatment of ASI and AOE, since Irish Revenue's assessment in this case was entirely consistent with normal administrative practice, as also confirmed by Apple's submission.
Na tem sestanku so razpravljali o naslednjih temah: (i) razlagi oddelka 25 TCA 97 in vprašanju teritorialnosti; (ii) davčni obravnavi družb rezidentk in nerezidentk; (iii) določitvi referenčnega okvira; (iv) preskusu zasebnega subjekta v tržnem gospodarstvu; (v) vlogi neodvisnega tržnega načela v irskem pravu in pravu Unije (vi) ter pomenu dejavnosti v drugih družbah skupine Apple poleg družb ASI in AOE za razdelitev dobička znotraj družb ASI in AOE.
In addition, the [Apple's tax advisor] ad hoc report and the [Apple's 2nd advisor] ad hoc study demonstrate that the outcome of the application of the contested tax rulings was comparable to that which would have resulted from the application of the arm's length principle.
Komisija je dne 9. julija 2015 Irski po elektronski pošti poslala osnutek zapisnika sestanka dne 7. maja 2015 in Irsko pozvala, naj ga potrdi ali predlaga spremembe tega zapisnika.
Ireland also comments on the arguments in the Joint Submission concerning legal certainty.
DOPISI IRSKE Z DNE 17.
According to Ireland, the Joint Submission correctly points out that a reasonable and diligent taxpayer could not have foreseen the Commission's prima facie finding of incompatible State aid.
JULIJA 2015 (Z IZVEDENSKIM MNENJEM) IN DNE 14.
In addition, the Commission is comparing Ireland's tax rules to an external reference framework, which is contrary to its long-standing case-law that the only valid reference is the national tax system.
AVGUSTA 2015
All this breaches the principle of legal certainty.
Irska je v dopisu z dne 17. julija 2015 izrazila svoje mnenje o več temah, o katerih se je razpravljalo na sestanku dne 7. maja 2015.
In response to the comments from Oxfam, Ireland states that the Commission should conduct its investigations into the tax ruling practices of Member States in a fair and equally comprehensive manner, irrespective of the size of the Member State.
Irska meni, da naj bi Komisija na tem sestanku priznala, da sta bili družbi ASI in AOE v skladu z veljavnimi pravili o rezidentstvu ves čas, ki je bistven za zadevo, nerezidentki in da se je njuna davčna obveznost zato ocenjevala na podlagi oddelka 25 TCA 97.
Furthermore, with respect to Oxfam's comment on the Irish tax residency rules, Ireland submits that its company tax residence rules were not designed to facilitate aggressive tax-planning by multinational companies.
To pomeni, da Irish Revenue v skladu z načelom teritorialnosti, ki mu Komisija ni oporekala, ne more obdavčiti dobička, ki ga družbi ASI in AOE ustvarita na svetovni ravni, ampak da sta irski podružnici zavezani plačilu davka samo za dobiček iz irskih virov.
Ireland points out that the so-called ‘Double Irish’ tax structure is not, and was never, part of the Irish tax regime, but rather an international tax planning arrangement designed and developed by tax and legal advisors.
V zvezi s tem se Irska, kot je bilo nakazano med sestankom dne 7. maja 2015, ne strinja s tem, da referenčni sistem sestoji iz splošnega sistema davka od dohodkov pravnih oseb.
OTHER EXCHANGES OF COMMENTS AFTER THE OPENING DECISION
TCA 97 nima enotnega splošnega cilja.
EXCHANGE OF LETTERS AFTER THE LETTER OF 17 APRIL 2015
Nasprotno, cilj TCA 97 je obdavčiti dobičke irskih družb rezidentk, ki jih te ustvarijo na svetovni ravni, njen cilj v zvezi z družbami nerezidentkami pa je obdavčiti dobičke iz irskih virov.
THE LETTER OF 17 APRIL 2015
Zato je referenčni okvir lahko samo oddelek 25 TCA 97 in Irska je obdavčila vse dobičke, ki sta jih ustvarili družbi AOE in ASI in so bili v irski jurisdikciji z vidika obdavčitve, in sicer vse dobičke družb, ki jih je bilo mogoče pripisati dejavnostim irskih podružnic.