natgillin/translations-raw huggingface dataset:
Indeed, a creditor of such a company could have, as a guarantee, a possible claim on all the assets of the company in the event of its insolvency, irrespective of whether those assets have been allocated internally or for tax purposes to the company's head office or to a particular branch.
Vsekakor je mogoče na podlagi zapisnikov sestankov upravnih odborov družb ASI in AOE natančno slediti dejavnostim uprav in jih natančno razmejiti, česar pa ni mogoče storiti v zvezi z dejavnostmi, ki so potekale v irskih podružnicah, od katerih vsaka zaposluje več sto ljudi, dejavnih na različnih področjih.
Moreover, in such cases, the ownership of assets cannot be directly observed in the statutory accounts of that company in a reliable manner [188].
Skupina Apple trdi, da so se dejavnosti upravnih odborov družb ASI in AOE zagotavljale na „ogromno načinov“ [218], ne da bi to kakor koli dodatno pojasnila.
While the physical presence of personnel or assets in a particular jurisdiction, such as the location of a plant facility, may provide an indication for the appropriate allocation of those assets within a company, intangible assets owned or held by the company, such as IP licences, cannot be observed in a physical form and are therefore more difficult to allocate for tax purposes.
Ker pa se zdi, da se „ogromno“ v tem kontekstu nanaša na neopredeljen in neskončen nabor elementov, ki jih torej ni bilo mogoče preveriti ali razmejiti, metoda razporejanja dobička, ki temelji na takih neopredeljenih elementih, ne more privesti do tržno naravnanega izida, saj ni mogoče objektivno izpeljati neodvisne tržne presoje te metode.
Accordingly, neither the head offices of ASI and AOE nor their respective Irish branches could be said to separately hold the Apple IP licences.
V primeru družbe ASI Komisija dalje še ugotavlja, da člani upravnega odbora te družbe ne prejemajo nobenega plačila, to dejstvo – če predpostavimo, da so člani upravnega odbora plačani pod tržnimi pogoji – pa še dodatno potrjuje, da njihova dejavnost za upravo družbe ASI nima vrednosti.
Rather, in each case it is the company as a whole, made up of the various parts of that company, which holds those IP licences.
Ne samo, da ti upravi nista opravljali dejavnih ali ključnih funkcij v zvezi z upravljanjem licenc za intelektualno lastnino skupine Apple, ampak jih v obdobju veljavnosti spornih davčnih stališč niti nista bili zmožni opravljati.
To ensure that a profit allocation to a branch results in a reliable approximation of a market-based outcome in line with the arm's length principle, account should be taken of the fact that the assets, risks, capital and rights, and obligations arising out of transactions between that branch and the other parts of the same company belong to the company as a whole, rather than to any one part of the company [189].
Upravne dejavnosti, potrebne v zvezi z intelektualno lastnino skupine Apple, kot so opisane v stališčih te skupine (na primer v zvezi s tem, katero intelektualno lastnino tržiti in kako proizvajati proizvode, oblikovanje trženjskih akcij, pa tudi odločitve v zvezi z zneski naložb v raziskave in razvoj, ki bi jih morale izvesti družbe) [219], namreč zahtevajo dejavno upravljanje in jih ni mogoče zagotavljati prek občasnih odločitev upravnega odbora.
The profits to be allocated to a branch are then the profits that that branch would have earned at arm's length, in particular in its dealings with the other parts of the company, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the assets used, the functions performed and the risks assumed by the company through its branch and through the other parts of the company.
Torej jih družbi ASI in AOE nista mogli izvajati zunaj svojih irskih podružnic, saj upravi, ki nista zaposlovali nikogar, nista bili zmožni sprejemati dejavnih upravnih odločitev.
Ireland appears to acknowledge [190], as does Apple [191], that Irish Revenue, when determining the taxable profit of a non-resident company under Section 25 TCA 97, should take account of the assets, functions and risks of its Irish branch.
Najbolj ključno pa je, da sta lahko številne funkcije in tveganja, navedene v SODS ter povzete na sliki 8 in sliki 9 tega sklepa [220], izvajali in prevzemali le irski podružnici, ne pa upravi.
Apple similarly accepts that the profit allocation exercise under Section 25 TCA 97 requires that the branch is considered as a ‘stand-alone entity’ [192].
Nadzora nad kakovostjo proizvodov na primer ne more izvajati uprava brez zaposlenih.
However, contrary to the approach suggested by Ireland in recital 266, to ensure that a method for allocating profit to an Irish branch results in a reliable approximation of a market-based outcome in line with the arm's length principle, it was incumbent on Irish Revenue to verify whether the allocation of the Apple IP licences outside of Ireland, instead of to their respective Irish branches, was an allocation that could have been agreed to in an arm's length context.
Prav tako se ne zdi, da bi lahko infrastrukturo za raziskave in razvoj upravljali brez zaposlenih.
More specifically, faced with the request to validate methods proposed by Apple to allocate profit to ASI's and AOE's Irish branches, it was incumbent on Irish Revenue to first properly examine the assets used, the functions performed and the risks assumed by those companies through their Irish branches and through the other parts of those companies.
Ker je na podlagi SODS treba izvajati oziroma prevzemati te funkcije in tveganja, družbi ASI in AOE pa sta stranki SODS, tega sporazuma ni mogoče dejansko izvrševati, če pri njegovem izvrševanju ne sodelujeta irski podružnici [221].
Ireland and Apple counter that, in line with the territoriality principle, ASI and AOE may only be taxed on the profit from their activities in Ireland.
Skupina Apple na podlagi ad hoc poročila [davčnega svetovalca skupine Apple], ki licence za intelektualno lastnino skupine Apple prav tako razporeja zunaj Irske, trdi, da lahko družbi ASI in AOE sprejemata potrebne strateške odločitve za ublažitev izpostavljenosti družbe tveganju v normalnem poteku poslovanja zunaj irskih podružnic [222].
Ireland's tax charging powers are accordingly confined to the company's Irish source income, as provided for in Section 25 TCA 97 [193].
Vendar je očitno, da niti družba ASI niti družba AOE zunaj irskih podružnic poslovnega tveganja ne moreta spremljati brez zaposlenih.
The Commission agrees with that description of the territoriality principle.
K delu družbe, ki nikakor ni v položaju, da bi lahko obvladoval, nadziral in spremljal tveganje, pa ne bi smeli razporediti tega tveganja za davčne namene [223].
However, the territoriality principle, which the Commission does not call into question, concerns the right to tax.
To je odraz gospodarske resničnosti, v kateri racionalni gospodarski subjekt tveganja ne bi zaupal nasprotni stranki, ki takega tveganja ne more prevzeti in obvladovati.
That principle does not obviate the need for a tax administration to determine the allocation of assets used, functions performed and risks assumed by a non-resident company through its branch and through the other parts of the company, including IP held by the company as a whole, for the purposes of determining the amount of such source income in a manner that results in a reliable approximation of a market-based outcome in line with the arm's length principle.
Ker na ravni uprav poteka le malo dejavnosti, je mogoče za davčne namene k upravama ustrezno razporediti le omejena tveganja, ki jih je mogoče nadzirati prek občasnih sestankov upravnih odborov.
With this argument, Ireland and Apple appear to confuse the territoriality principle of taxing source income generated through the Irish branches with a diligence to gather factual information on the operations of ASI and AOE so as to ensure an arm's length allocation of assets, functions and risks within those companies for determining their taxable profit in Ireland.
Kot je bilo navedeno v uvodni izjavi 285, se zapisniki, ki jih je pregledala Komisija, večinoma nanašajo na razprave v zvezi s finančnimi odločitvami, kot so odločitve o razdeljevanju dividend in vodenju gotovinskega poslovanja.
In verifying whether a profit allocation method of a non-resident company results in a reliable approximation of a market-based outcome in line with the arm's length principle, no territorial limits apply to information gathering.
Kar zadeva slednje, obe družbi ustvarjata dohodek od obresti iz pasivnega upravljanja likvidnosti, za katero sta njuni upravi najeli zunanjega izvajalca, tj. družbo Braeburn, kot to izhaja iz zapisnika sestankov upravnih odborov [224].
When describing where the Apple IP is managed or to whom the Apple IP licences should be attributed, both the ruling request and later submissions by Ireland and Apple contain the indication that the IP is managed outside of Ireland [194].
Ker take funkcije pasivnega upravljanja ne zahtevajo vsakodnevnega dejavnega upravljanja in upravljanje likvidnosti za družbi ASI in AOE ni ena od ključnih dejavnosti, Komisija sprejema, da se dohodek družb ASI in AOE od obresti, ustvarjen s funkcijo pasivnega upravljanja, za davčne namene razporedi k upravama.
Reference is made to activities carried out by the head offices of ASI and AOE, on the one hand, and to functions and economic activities performed by Apple Inc., on the other, in particular activities performed by Apple executives in the US.
Po drugi strani pa – v nasprotju z neutemeljeno domnevo, potrjeno s spornima davčnima stališčema – k upravama družb ASI in AOE ne bi smeli razporediti nobene dejavno upravljane intelektualne lastnine, kot so licence za intelektualno lastnino skupine Apple, ki sta jih imeli družbi ASI in AOE pravico izkoriščati na podlagi SODS.
However, as a majority of the board members of ASI and AOE are located in the US and, at the same time, employed by Apple Inc.
V nekaterih letih se upravni odbor sploh ni fizično sestal: sprejel je le pisne sklepe, kar omejuje proces njegovega odločanja in zmožnost uprav za sprejemanje odločitev o dejavnem upravljanju.
[195], it is unclear whether the activities that are being referred to are being attributed to the head offices of ASI and AOE or to Apple Inc.
Ob redkih priložnostih, ko je upravni odbor razpravljal o distribucijskem ali proizvodnem poslovanju družbe ASI, zapisnik sistematično napotuje na predhodne razprave med družbo ASI in drugimi strankami [225].
The Commission will examine the impact of both scenarios on the allocation of profit to ASI's and AOE's respective Irish branches in recitals 276 to 307 and recitals 308 to 318, respectively.
Skratka, če bi se Irish Revenue ustrezno prepričala, ali bi bilo treba licence za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, razporediti zunaj Irske, preden je odobrila metode razporejanja dobička, ki so temeljile na tej domnevi, bi morala skleniti, da upravi družb ASI in AOE nista nadzirali ali upravljali – niti nista bili v položaju, da bi lahko nadzirali ali upravljali – licenc za intelektualno lastnino skupine Apple tako, da bi ti družbi lahko ustvarjali tovrsten dobiček.
Allocation of assets, functions and risks between a branch with a range of business activities and a head office lacking a physical presence and employees
Torej irski podružnici družb ASI in AOE, če bi bili ločeni in samostojni podjetji, ki bi se ukvarjali z enakimi ali podobnimi dejavnostmi v enakih ali podobnih razmerah – ter ob upoštevanju vloženih sredstev, opravljenih funkcij in prevzetih tveganj, ki sta se jim zavezali ti družbi vsaka prek svoje podružnice in svoje uprave –, ne bi sprejeli metode razporejanja dobička na podlagi te domneve, v skladu s katero se celoten dobiček družb ASI in AOE, ki presega omejeni dodatek na zmanjšano stroškovno osnovo, razporedi k upravama namesto k tema podružnicama.
However, pursuant to Section 23A TCA 97, ASI and AOE were not tax resident in Ireland during the period the contested rulings were in force.
Kot je bilo pokazano v uvodnih izjavah 281 do 292, je imela Irish Revenue v obdobju veljavnosti spornih davčnih stališč na voljo informacijo, na podlagi katere bi lahko prišla do tega sklepa, ali bi jo lahko pridobila [226].
Prior to its modification by the Finance Act 2013, Section 23A TCA 97 allowed for companies incorporated in Ireland to be considered as non-tax resident in Ireland, provided certain conditions were met.
Ta informacija zanesljivo in neposredno kaže na to, da licenc za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, za davčne namene ne bi smeli razporediti k upravama.
Since both ASI and AOE are ultimately controlled by a company that is resident in a tax treaty country, namely Apple Inc., which is a tax resident of the US, and since both companies had a trading activity in Ireland through their respective branches and were managed and controlled outside Ireland, ASI and AOE were considered to be non-resident companies in Ireland under the trading exception of Section 23A TCA 97 [196].
V nasprotju s trditvami Irske [227] te informacije pri razporejanju dobička k irskima podružnicama ne bi smeli spregledati, saj lahko Irish Revenue na njeni podlagi zanesljiveje sklene, ali metode razporejanja dobička, ki jih je predlagala skupina Apple, izhajajo iz zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom, kot je to lahko storila zgolj na podlagi informacije o dejavnostih irskih podružnic.
In that regard, Apple presented ASI's and AOE's tax residence as being ‘nowhere’ [197], while Ireland considered the two companies to be ‘functionally managed and controlled’ in the US [198].
Tudi če bi sprejeli trditev Irske, da je treba pri razporejanju dobička upoštevati le vložena sredstva, opravljene funkcije in prevzeta tveganja, ki sta se jim zavezali irski podružnici družb ASI in AOE, kar Komisija izpodbija, bi morala Irish Revenue najmanj potrditi, da licenc za intelektualno lastnino skupine Apple za davčne namene ne bi smeli razporediti k irskima podružnicama teh družb.
Nor did it examine whether the structure and set-up of the Apple group companies in Ireland complies with the State aid rules.
Ker je imela ta podružnica dovoljenje za distribucijo proizvodov znamke Apple, je za svoje dejavnosti potrebovala dostop do te znamke, ki je bil zagotovljen družbi ASI kot celoti v obliki licenc za intelektualno lastnino skupine Apple.
Rather, as explained in recital 39, its investigation was concerned with the contested tax rulings and whether the profit allocation methods endorsed by Irish Revenue in those rulings resulted in the grant of State aid.
Torej bi morala Irish Revenue – tudi če ni menila, da bi bilo treba licence za intelektualno lastnino skupine Apple za davčne namene razporediti k irski podružnici družbe ASI – najmanj analizirati, kako je dostop te podružnice do intelektualne lastnine skupine Apple, ki jo je potrebovala za izvajanje svojih funkcij, zagotovljen in organiziran znotraj družbe.
Nevertheless, the Commission notes that the extract of ASI's audited accounts reproduced in its annual report for 2007, and in Figure 6 in this Decision, appears to start from the premise that ASI's overall accounting profit is subject to the standard Irish corporate tax rate of 12,5 % applicable to trading income.
Nič ne kaže na to, da bi bila kdaj koli opravljena taka analiza.
In addition, the explanatory note to the detailed calculation of the tax charge presented in Figure 6 clarifies that ‘[t]he current tax charge is lower than the standard rate of tax in Ireland. […]’ [200].
Če bi bila taka analiza opravljena, bi prišli do očitne ugotovitve, da irska podružnica družbe ASI, ki vodi dobavne, prodajne in distribucijske dejavnosti, povezane s prodajo Applovih proizvodov, zagotavlja številne funkcije, ključne za razvoj in vzdrževanje znamke Apple na lokalnem trgu in za zagotavljanje lojalnosti strank do te znamke na tem trgu [229].
In other words, Apple seems to have taken, as a starting point, the overall accounting profit of ASI as the taxable base for the purposes of calculating its corporation tax liability in Ireland, applied the profit allocation methods endorsed by the contested tax rulings as a means to reduce that base, and accepted that ASI's Irish corporate incomes tax liability was lower than that generally applied to companies subject to tax in Ireland [201].
Irska podružnica družbe ASI je na primer neposredno krila stroške za lokalno trženje, kar zadeva lokalizacijo in izvajanje globalnih trženjskih strategij, ki so ga izvajali z družbo nepovezani ponudniki trženjskih storitev.
That having been noted, in order to determine whether the profit allocation methods endorsed by the contested tax rulings confer a selective advantage (and thus State aid) on companies like ASI and AOE, it must be determined whether those methods result 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 [202].
Prilagoditev strategije znamke lokalnemu trgu je bila ključna funkcija za razvoj znamke v zadevnih regijah, k podružnici pa so bili razporejeni stroški svetovnih in lokalnih oglaševalskih programov za izvajanje te funkcije [230].
That depends on whether those methods reliably approximate the level of profit that the Irish branches of those companies would have earned at arm's length, in particular in their dealings with the other parts of their respective companies, if they were separate and independent enterprises engaged in the same or similar activities under the same or similar conditions [203].
Irska podružnica družbe ASI je bila odgovorna tudi za zbiranje in analizo regionalnih podatkov za oceno pričakovanega povpraševanja po Applovih proizvodih [231], kar je funkcija, ki se zdi nujno potrebna za izkoriščanje intelektualne lastnine skupine Apple v regiji EMEIA.
Seeing as during the period that the contested tax rulings were in force ASI had no other branches outside of Ireland and the only other branch AOE had outside of Ireland was in Singapore, but that branch was never presented by Ireland or Apple as performing functions that generate the overall profits of AOE, the consequence of Irish Revenue accepting the unsubstantiated assumption that the Apple IP licences should be allocated outside of Ireland is that they were allocated to ASI's and AOE's head offices for tax purposes.
Irska podružnica družbe ASI je bila tudi v celoti odgovorna za delovanje storitve za podporo strankam AppleCare, ki zagotavlja poprodajno podporo in storitve popravila za celotno regijo EMEIA.
Accordingly, before endorsing profit allocation methods that were based on the unsubstantiated assumption that the Apple IP licences should be allocated outside of Ireland, Irish Revenue should have examined whether that allocation within ASI and AOE was an allocation that could have been agreed to in an arm's length context between two unaffiliated companies in a similar situation to the Irish branches and the head offices of ASI and AOE.
Ta funkcija neposredno vpliva na ime znamke, saj je njen namen zagotoviti zadovoljstvo strank, ter vključuje odgovornost za programe garancije in popravila [232].
To do so, it was incumbent on Irish Revenue to confirm that those licences should indeed be allocated outside of Ireland by taking into account the assets used, the functions performed and risks assumed by those companies through the Irish branches and through their respective head offices.
Torej je irska podružnica družbe ASI nosila velika tveganja v zvezi z delovanjem proizvodov in tehnologijo.
As demonstrated in recitals 281 to 293, had Irish Revenue undertaken such an examination, it should have concluded that the absence of activities related to the Apple IP at the level of the respective head offices meant that those licences should be allocated to the Irish branches for tax purposes, which was the only possible consequence of those licences not being allocated to the head offices.
Nazadnje, [50–60] od [300–400] EPDČ družbe ASI, ki so se vsi nahajali na Irskem, je skupina Apple leta 2014 razvrstila v kategorijo zaposlenih v raziskavah in razvoju [233].
Based on the facts presented to the Commission [204], it appears that during the period the contested tax rulings were in force the head offices of ASI and AOE existed on paper only, since ASI and AOE had no physical presence or employees outside of Ireland during that period.
Kar zadeva družbo AOE, je bila njena irska podružnica Irish Revenue predstavljena kot družba, odgovorna za proizvodnjo in sestavljanje specializiranega nabora računalniških proizvodov za regijo EMEIA.
In the absence of employees, the only people who could have ensured the functions of the head offices would have been their board of directors.
V tej vlogi je irska podružnica družbe AOE razvijala procese in strokovno znanje v zvezi s proizvodnjo, značilne posebej za skupino Apple, ter opravljala funkciji zagotavljanja in nadzora kakovosti [234], potrebni za ohranjanje vrednosti znamke [235].
Apple claims at several instances that ASI's and AOE's boards ensured the functions of IP management [205].
Dalje, ko je skupina Apple Irish Revenue za namene pridobitve davčnega stališča iz leta 1991 predložila ponazoritveni format za predložitev računovodskih izkazov irske podružnice družbe AOE, je stroške, povezane s SODS, razporedila k tej podružnici, ne pa k njeni upravi [236].
However, the only evidence provided of activities performed by ASI's and AOE's board of directors during the period when the contested tax rulings were in force is the decisions taken in the meetings of the boards, which are reflected in the minutes over the relevant timeframe, provided to the Commission during the course of the investigation and illustrated in Table 4 and Table 5 of this Decision.
Čeprav se zdi, da Irish Revenue ob izdaji spornih davčnih stališč ni preučila določb SODS, bi ji moralo že dejstvo, da je sama skupina Apple stroške SODS razporedila k irski podružnici družbe AOE, vzbuditi dvome o neutemeljeni domnevi, na kateri temeljijo metode razporejanja dobička, ki jih je na koncu odobrila, tj. da naj bi bilo treba licence za intelektualno lastnino skupine Apple razporediti zunaj Irske.
Those minutes do not demonstrate that ASI's and AOE's board of directors performed active and critical roles with regard to the management and effective control of the Apple IP licences.
Ta predlog bi moral biti za Irish Revenue indic, da irska podružnica družbe AOE sodeluje pri razvoju intelektualne lastnine ali pri neki obliki upravljanja ali nadzora licenc za intelektualno lastnino skupine Apple.
In a submission to the Commission describing the discussions in those board meetings, Apple itself did not identify any IP-related discussions in those minutes when summarising the activities of the boards [206].
Glede na navedeno je bila Irish Revenue, ko so ji bile predstavljene metode razporejanja dobička, ki jih je za določitev obdavčljivega dobička družb ASI in AOE na Irskem predlagala skupina Apple, dolžna najmanj potrditi, da licenc za intelektualno lastnino skupine Apple ne bi smeli razporediti k irskima podružnicama teh družb, namesto da je sprejela neutemeljeno domnevo, da bi bilo treba te licence razporediti zunaj Irske.
Also noticeably absent from the minutes are any discussions on decisions to enter into or amend the CSA.
Ker sta irski podružnici delovali na področju intelektualne lastnine skupine Apple, Irish Revenue ne bi smela spregledati kakršnega koli dobička iz uporabe teh licenc in stroškov, ki sta jih irski podružnici nosili na podlagi SODS.
As explained in Section 2.5.4, the CSA has been amended several times since 1991, most notably in 2009.
Iz vseh navedenih razlogov Komisija meni, da razporeditev licenc za intelektualno lastnino skupine Apple zunaj Irske ni bila razporeditev, o kateri bi se lahko nepovezani družbi dogovorili neodvisno na trgu.