natgillin/translations-raw huggingface dataset:
However, whatever method chosen must ensure an arm's-length result for the specific transaction being priced, so that the tax administration remains free to question the appropriateness of the method chosen by the taxpayer.
Te specifikacije so del vsake pogodbe o praženju ali proizvodnji in dobavi.
Finally, given that that provision requires the appropriateness of the transfer pricing method chosen to be reasoned by the taxpayer and given the Decree's own express preference for the CUP method where comparable transactions are available [144], the absence of a best method rule does not relieve the tax administration from ensuring, before it agrees to the APA request, that the transfer pricing method selected by the taxpayer is able to provide for a reliable approximation of a market-based outcome in line with the arm's-length principle.
V zvezi s tem sporazum o praženju določa, da mora SMBV uvesti proizvodne postopke, kot jih določa podjetje Alki LP, ter uporabljati ustrezno opremo, stroje in proizvodne metode, ki zagotavljajo, da proizvodi ustrezajo specifikacijam, ki jih določa podjetje Alki LP [157].
As will be shown in the following section, since the transfer pricing report failed to provide any information on uncontrolled transactions similar to the roasting IP licensing arrangement between SMBV and Alki LP and, thus, since it failed to examine the only intra-group transaction that was effectively being priced by the transfer pricing analysis, the transfer pricing methodology proposed by Starbucks' tax advisor and accepted by the SMBV APA cannot be considered to result in a reliable approximation of a market-based outcome in line with the arm's-length principle.
Ni videti, da bi imelo podjetje SMBV v tem razmerju od uporabe specifikacij proizvodov kakršne koli koristi.
Indeed, since the transfer pricing report engages in an analysis of an arm's-length remuneration for SMBV based on an incorrect point of departure (its roasting function), it results in a remuneration which is improperly estimated on the basis of the TNMM.
Dejstvo, da specifikacije, ki jih določi podjetje Alki LP v zvezi s postopkom praženja, in zlasti praženje krivulj, omogočajo podjetju praženje kave, ki se prodaja pod znamko Starbuck, podjetju SMBV ne prinaša nikakršnih koristi v smislu povečane prodaje ali zvišanja prodajne cene, saj SMBV načeloma prodaja svojo proizvodnjo končnim strankam, ki cenijo blagovno znamko Starbucks.
Rather, recourse should have been had to more reliable comparisons to available information on similar transactions between unrelated parties for transfer pricing purposes, which was in the possession of Starbucks at the time that the APA request was made and should have been requested by the Dutch tax administration to ensure the royalty payment being priced by the SMBV APA was at arm's length.
SMBV praktično vso svojo proizvodnjo prodaja trgovinam pod franšizo Starbucks, ki plačujejo skupini licenčnino za uporabo pravic IL podjetja Starbucks na trgu, kar pomeni vrednost za njihovo distribucijsko poslovanje.
The royalty payment to Alki LP resulting from the SMBV APA is not priced at arm's length
SMBV pravic IL v zvezi s praženjem ne izkorišča neposredno na trgu; trgovine so povezava s končnimi strankami, ki cenijo skladen okus, povezan z blagovno znamko Starbucks.
The IP for which the royalty payment is made covers the roasting know-how and the roasting curves licensed by Alki LP to SMBV.
In končno, na podlagi finančnih informacij, navedenih v tabeli 2 in tabeli 8, slika 3 predstavlja stopnjo dobička podjetja SMBV v dejavnostih praženja kave, ki se izračuna tako, da se cena, ki jo SMBV plača podjetju SCTC za surova kavna zrna, odšteje od prihodkov za praženje kave, navedenih pod oznako „PRIH.
That royalty payment does not relate to the value of the Starbucks' brand, since the right to use that brand is paid for by the Shops to Starbucks Coffee BV.
PAKIRANA KAVA“ za vsako leto [158].
In the Opening Decision, the Commission expressed doubts on the arm's-length nature of the royalty payment [145].
Slika 3
In particular, the Commission explained that the fact that the level of the royalties due by SMBV to Alki LP is dependent on the difference between the remuneration established in the SMBV APA and the accounting pre-tax profit before the payment of the royalty [146] leads to a situation in which that royalty payment is calculated as profit in excess of the SMBV APA and does not reflect the arm's-length value of that IP [147].
Izgube, ustvarjene z dejavnostmi praženja podjetja SMBV od leta 2010
The Commission referred, in that respect, to paragraph 6.16 of the 2010 OECD TP Guidelines, according to which, ‘a royalty would ordinarily be a recurrent payment based on the user's output, sales, or in some rare circumstances, profits’ [148].
(prihodki in nakupne cene kave v EUR)
In the SMBV APA, the royalty payment to Alki LP is not related to the output, sales, or profits of SMBV.
Slika 3 kaže, da podjetje SMBV od leta 2010 s svojimi dejavnostmi praženja ustvarja izgubo, pri čemer se je marža za surova kavna zrna, ki jih zahteva podjetje SCTC, povečala.
The Commission further indicated, in recital 120 of its Opening Decision, its doubts on the arm's-length level of the royalty payment, considering the royalty is disconnected through the pricing method from the economic value of any underlying IP, the value to SMBV of the roasting intangibles.
Ob upoštevanju tega dejstva ter podatkov v tabeli 10, ki prikazujejo odstotek licenčnine, ki jo je podjetje SMBV plačalo podjetju Alki LP glede na prihodek iz prodaje kave, je videti, da znanje in krivulje v zvezi s praženjem, ne ustvarjajo pozitivne vrednosti za SMBV.
To compare the value of the royalty payment to royalty levels observed on the market set in terms of percentage of turnover, the Commission calculated the amount of the royalty paid by SMBV to Alki LP as a percentage of the sales of roasted coffee by SMBV to the Shops each year.
Tako je na primer podjetje SMBV v letu 2013, čeprav je zabeležilo velike izgube (pred odštetjem stroškov poslovanja) v višini približno [1–10] milijonov EUR z zvezi z dejavnostjo praženja, plačalo podjetju Alki LP za pravice IL v zvezi s praženjem licenčnino v višini 22,8 milijona EUR.
According to those calculations, the royalty payment varies between [1-10] % to [30-40] % of SMBV's revenues from sales of coffee over the life of the SMBV APA, confirming the Commission's doubts about the fluctuation of the royalty [149].
Z drugimi besedami, plačevanje licenčnine podjetja SMBV podjetju Alki LP se financira z drugimi dejavnostmi podjetja SMBV [159].
Moreover, for three of those years the resulting levels were above [30-40] %, as presented in Table 10:
Čeprav je lahko smiselno, da gospodarski subjekt krije izgube v zvezi s financiranjem licenčnine, ki bi lahko prinesla povečanje dobičkov v prihodnosti, pa je izguba v zvezi s to dejavnostjo povezana z zvišanjem cen surovih kavnih zrn s strani podjetja SCTC, in ni videti, da ponuja obete za prihodnje dobičke [160].
Table 10
Dejansko je poslovna strategija podjetja SMBV videti stabilna za čas veljavnosti sporazuma APA, SMBV pa nima na voljo konkretnih ukrepov za povrnitev donosnosti, saj nima odločilnega vpliva na prodajo.
Fluctuation of the royalty payment over the life of the SMBV APA
Ker poslovni stroški podjetja SMBV pomenijo le majhen del celotnih stroškov, zmanjšanje stroškov ne bi zadoščalo za povrnitev donosnosti, ker ne bi uravnovesilo finančnih posledic povečane marže za surova kavna zrna.
Royalty paid by SMBV
Videti je, da licenčnina, ki jo podjetje SMBV plačuje podjetju Alki za uporabo pravic IL v zvezi s praženjem v okviru skupine, strukturno služi samo namenu povečanja dobičkov, ki izhajajo iz funkcije SMBV kot preprodajalca podjetju Alki LP.
Revenue from sales of coffee
Dejstvo, da dejavnost praženja ne ustvarja zadostnega dobička, ki bi omogočal plačevanje licenčnine, glede na posebno razmerje podjetij SMBV in Alki LP nadalje potrjuje, da metodologija za določanje ravni te licenčnine kot spremenljivke prilagoditve, kot je sprejeta v sporazumu SMBV APA, ni v skladu z neodvisnim tržnim načelom.
[20-30 %]
Zato na podlagi primerjave s sporazumi o praženju podjetja Starbucks s tretjimi strankami Komisija sodi, da analiza določanja transfernih cen v zvezi s tržno naravnanostjo vrednosti licenčnine, ki jo podjetje SMBV plačuje podjetju Alki LP za uporabo pravic IL v zvezi s praženjem, vodi do sklepa, da za se te pravice IL ne bi smela plačevati licenčnina, saj ni videti, da bi imelo podjetje SMBV v tem razmerju kakršne koli koristi od uporabe pravic IL v zvezi s praženjem.
[30-40 %]
Te trditve ne ovrže nobena od trditev, ki sta jih predložila Nizozemska ali podjetje Starbucks med preiskavo.
[10-20 %]
Licenčnina ne upošteva plačila za prevzem podjetniškega tveganja
In this specific context, the variable nature of the royalty payment gives a first indication that the level of that payment bears no relation to the value of the IP for which it is being paid.
V odziv na pomisleke Komisije glede tržne narave plačila licenčnine sta Nizozemska in Starbucks trdila, da ta plačila ne odražajo samo prejemka za uporabo pravic IL v zvezi s praženjem, temveč tudi plačilo za prevzem podjetniškega tveganja s strani podjetja Alki LP [161].
For the reasons explained in recitals 291 to 338, the Commission considers that a comparison to comparable uncontrolled transactions using the CUP method, in particular the IP licensing 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 the roasting IP should be zero.
Nizozemska se sklicuje na dejstvo, da SMBV ne nosi gospodarskega tveganja za škodo v zvezi z zalogami, saj glede na način plačevanja licenčnine, kot je določen v pogodbi o praženju, te stroške nazadnje nosi Alki LP [162].
In other words, 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.
Komisija najprej ugotavlja, da ta trditev ni podprta s poročilom o transfernih cenah, ki podpira zahtevo za sporazum SMBV APA.
Comparison to roasting agreements concluded by Starbucks with third parties and comparison to similar arrangements on the market
Nasprotno, to poročilo jasno nasprotuje tej trditvi, saj navaja, da „[SMBV] pridobi licenco za podsklop pravic IL od podjetja Alki LP, kar je nujno za uporabo proizvodnega postopka praženja kave in pravico do dobave kave razvijalcem.
Certain roasting and manufacturing contracts concluded by Starbucks group companies with third parties, listed in recitals 148 to 150, were provided by Starbucks to the Commission during the investigation.
V zameno [SMBV] plačuje licenčnino podjetju Alki LP za podeljeno licenco za uporabo pravic IL“ [163].
For the reasons explained in recitals 292 to 298, the Commission considers those transactions to constitute a direct comparable for determining the level of the royalty payment due by SMBV to Alki LP under the roasting IP licensing arrangement.
Kar je še pomembnejše, v poročilu o transfernih cenah ni nikjer omenjeno dejstvo, da plačilo licenčnine deloma obsega plačilo podjetja SMBV podjetju Alki LP za prevzem podjetniškega tveganja.
Paragraph 1.38 of the 2010 OECD TP Guidelines provides the following guidance on the comparability examination ‘the examination of the […] comparability factors is by nature two-fold i.e. it includes an examination of the factors affecting the taxpayer's controlled transactions and an examination of the factors affecting uncontrolled transactions.
Pravzaprav SMBV obdrži več tveganj, kot je predstavljeno v poročilu o transfernih cenah, zlasti tveganj v zvezi z zalogo, dobavo zrn in izkoriščenostjo zmogljivosti proizvodnje.
Both the nature of the controlled transaction and the transfer pricing method adopted […] should be taken into account when evaluating the relative importance of any missing piece of information on possible comparables […]’.
Drugič, Komisija ugotavlja, da Nizozemska očitno meni, da struktura pogodbenega sporazuma v okviru sporazuma o praženju [164] daje pravno osnovo za dejansko razporeditev tveganja in odgovornosti med podjetjema Alki LP in SMBV.
Paragraph 1.36 of the 2010 OECD TP Guidelines lists five comparability factors [150] which ‘include the characteristics of the property or services transferred, the functions performed by the parties (taking into account assets used and risks assumed), the contractual terms, the economic circumstances of the parties, and the business strategies pursued by the parties.’
Vendar pa glede na računovodske izkaze podjetja SMBV plačevanje licenčnine izhaja iz sporazuma SMBV APA in ne iz pogodbenega sporazuma med podjetjema Alki LP in SMBV.
The Commission observes, first, that the characteristics of the property transferred under the roasting IP arrangement between Alki LP and SMBV is identical to the property transferred in the transactions between Starbucks and the third parties in the roasting agreements listed in recitals 148 to 150.
Tretjič, in kar je še najpomembneje, Komisija meni, da bilo v primeru, če bi bila trditev Nizozemske sprejeta, poslovno tveganje katerega koli podjetja skupine mogoče odpraviti s prerazporeditvijo tveganj znotraj skupine s preprosto pogodbo.
Both sets of transactions consist of roasting technology, coffee blends and roasting curves.
Tako bi se na primer podjetje, ki sprejema vse strateške odločitve za skupine, zlasti odločitve v zvezi z naložbami ter raziskavami in razvojem, kar naj bi načeloma veljalo za kompleksno funkcijo z visoko stopnjo podjetniškega tveganja, štelo za podjetje z „majhnim tveganjem“ in bi bilo kot takšno obdavčeno, če bi bila znotraj skupine sklenjena pogodba, ki določa poplačilo za to podjetje na poljubni ravni operativnih stroškov ter prenos preostalih dobičkov na katero koli drugo podjetje v skupini.
Second, while not all of those third parties roast coffee (some are engaged in the production of ready-to-drink beverages or other products and ingredients for drink preparation), in those transactions where the third parties do roast coffee, the function of the third party relates to the exact same product as SMBV's roasting function in its contractual relationship with Alki LP.
S sprejetjem te trditve bi bila uporaba neodvisnega tržnega načela za določanje cen transakcij znotraj skupine brez pomena, saj bi pogodbeni dogovori presegali gospodarsko stvarnost.
In particular, Starbucks contractual arrangements with [unaffiliated manufacturing company 2], [unaffiliated manufacturing company 3], [unaffiliated manufacturing company 4] and [unaffiliated manufacturing company 10] all pertain to the roasting of green coffee.
Čeprav je res, da dogovor o metodi za določanje transfernih cen (kot je metoda TNMM, ki temelji na operativnih stroških) in oblikovanje pogodbenih dogovorov za vsakoletno prilagajanje dobička pred obdavčitvijo omejita nihanje davčnih obveznosti podjetja v davčnih letih, pa taka struktura, oblikovana s pogodbenimi dogovori, ne ustreza nujno gospodarski stvarnosti, ki je podlaga transakcijam in tveganjem, povezanih z dejavnostjo podjetja.
Third, in none of those transactions was the role of Starbucks more limited than the role of Alki LP.
Smernice OECD za določanje TC iz leta 1995 to ugotovitev predstavljajo v odstavku 1.26, po katerem bi „v zvezi s pogodbenimi pogoji kazalo razmisliti, ali je navedena razporeditev tveganja skladna z ekonomsko vsebino transakcije.
In particular, most contractual arrangements were associated with the sourcing of the coffee by Starbucks [151].
Četrtič, kar zadeva nadaljnjo trditev Nizozemske in podjetja Starbucks, da narava majhnega tveganja poslovanja SMBV pravzaprav narekuje metodo določanja transfernih cen, ki je bila sprejeta v sporazumu SMBV APA, Komisija ugotavlja, da informacije, predložene med preiskavo, ne podpirajo te trditve.
Moreover, in some of those arrangements, Starbucks also buys the roasted coffee from the third party.
V uvodni izjavi 113 sklepa o začetku postopka je Komisija izrazila dvome o sposobnosti podjetja Alki LP, da nosi in obvladuje vsa poslovna tveganja.
Therefore, the remuneration of Starbucks in those arrangements presents a maximum arm's-length remuneration for the licensing arrangement, if any remuneration were in fact due to Alki LP.
Kadar podjetje prevzame tveganje, bi moralo biti po eni strani zmožno obvladovati tveganja [169], po drugi strani pa finančno prevzeti takšna tveganja [170].
Fourth, there is no indication that the economic circumstances of the third parties affect their arrangement with Starbucks.
Zmožnost za prevzem tveganja bi bilo torej treba analizirati, preden se predlagana struktura šteje za skladno z normalnimi konkurenčnimi pogoji.
In particular, as Starbucks provided many roasting IP licensing arrangements of which none could be identified as containing a royalty paid to Starbucks for the roasting IP, this cannot be related to the specific economic circumstances of an individual third party.
Smernice OECD za določanje TC iz leta 2010 pojasnjujejo, da je obvladovanje v tem kontekstu treba razumeti kot zmožnost sprejemanja odločitev za prevzem tveganja in njegovo obvladovanje.
The arrangements cover different geographic regions, including the Union and Switzerland, which was considered as a relevant geographic delimitation for the comparables search in the transfer pricing report.
To pomeni, da mora imeti podjetje ljudi, ki opravljajo te nadzorne funkcije [171].
Fifth, the business strategies of the third parties are discussed below.
Vendar glede na informacije, ki jih je predložilo podjetje Starbucks [172], Alki LP nima svojih zaposlenih, in čeprav v partnerstvu načeloma ni mogoče izključiti, da lahko partnerji prispevajo k dejavnostim podjetja Alki LP, četudi niso zaposleni, so po predloženih informacijah [173] partnerji podjetja Alki LP podjetja in nobeno nima zaposlenih.
The arrangements differ principally depending on whether the third party exploits the IP directly on the market by selling products to end customers or not.
Zato je operativna zmožnost podjetja Alki LP, da prevzame tveganja, videti omejena.
Accordingly, with those uncontrolled transactions, the level of an arm's-length royalty payment between SMBV and Alki LP can be determined using the CUP method, that is, comparing the payment due in a controlled transaction (from SMBV to Alki LP) to the payment due in comparable uncontrolled transactions (from third parties to other Starbucks group companies), conducted under comparable circumstances.
Poleg tega je zmožnost podjetja Alki LP, da nosi finančna tveganja, omejena na njegova finančna sredstva in finančne vire svojih partnerjev.
In this regard, the Commission notes that under similar agreements concluded by Starbucks with [unaffiliated manufacturing company 2], [unaffiliated manufacturing company 3], [unaffiliated manufacturing company 4], [unaffiliated manufacturing company 9], [unaffiliated manufacturing company 8], [unaffiliated manufacturing company 1] and [unaffiliated manufacturing company 10], third parties do not pay a royalty under their licensing arrangements with Starbucks if they do not exploit the roasting IP directly on the market.
Po informacijah, ki jih je podjetje Starbucks predložilo Komisiji [174], ta ne navaja ločenih računovodskih izkazov, ampak so sama podjetja z omejeno odgovornostjo.
Indeed, [unaffiliated manufacturing company 3] only pays a royalty to Starbucks when it sells its production to the [unaffiliated manufacturing company 3- Starbucks joint-venture].
Iz tega sledi, da je finančna zmogljivost podjetja Alki LP šibkejša od skupne finančne zmogljivosti skupine in je ni mogoče enačiti z njo.
In that case, [unaffiliated manufacturing company 3] directly exploits the roasting IP on the market through a related party, so that the royalty payment appears to cover the distribution of Starbucks' branded products to third parties by the joint venture.
V odgovor Starbucks trdi, da se operativna zmogljivost podjetja Alki LP zagotavlja prek zaposlenih podjetja Starbucks Inc., ki občasno pogodbeno podpira Alki LP pri opravljanju njegovih nalog [175].
This conclusion is confirmed by the fact that when [unaffiliated manufacturing company 3] resells the roasted coffee to the Starbucks group, rather than to the joint venture, and the distribution and exploitation on the market of the brand is ensured by the Starbucks group, no royalty is paid by [unaffiliated manufacturing company 3] to Starbucks for the roasting IP.
Komisija meni, da ta argument ni prepričljiv.
As regards [unaffiliated manufacturing company 2], while Starbucks claims that the higher mark-up on the green coffee beans purchased for Starbucks in the contract with [unaffiliated manufacturing company 2] represents a remuneration for roasting IP, this mark-up appears to be passed on to [unaffiliated manufacturing company 5].
Ni razloga, zakaj naj bi podjetje Alki LP najelo zaposlenega za podporo pri vodenju: Podjetje SMBV bi lahko neposredno najelo zaposlenega za podporo pri upravljanju podjetja.
Indeed, the price at which [unaffiliated manufacturing company 5] buys coffee from [unaffiliated manufacturing company 2] is also defined as a mark-up to the cost of the acquired green coffee beans.
Ker je odgovornost najetega vodstva manjša kot odgovornost neposrednih vodij, pomeni najeto vodstvo večje agencijske stroške z vidika upravljanja podjetja.
In its relationship with [unaffiliated manufacturing company 2], which would apparently be remunerated through a higher mark-up, Starbucks acts as supplier, which is a different function than the function assumed by Alki LP in its relationship with SMBV.
Glede na dejavnosti podjetja SMBV, ki med drugim vključujejo vodenje obrata za praženje, upravljanje podjetja zahteva vsakodnevni nadzor in ga ni mogoče učinkovito zagotoviti z zaposlenim s skrajšanim delovnim časom.
In response to Starbucks' argument that because [unaffiliated manufacturing company 2] is ready to pay a top-up on the price charged for beans by SCTC and that, therefore, SCTC's prices would be arm's length, the Commission considers that the purchase price for green coffee beans cannot be analysed in isolation of [unaffiliated manufacturing company 2]'s obligation under its contracts with Starbucks to sell its production to [unaffiliated manufacturing company 5] and that, therefore, the pricing arrangements between [unaffiliated manufacturing company 5] and [unaffiliated manufacturing company 2] must also be taken into consideration.
Zato Alki LP ne more zagotoviti obvladovanja poslovnih tveganj podjetja SMBV tako učinkovito, kot bi jih lahko neposredno zaposleni ali vodje podjetja SMBV, zato bi lahko to tveganje v najboljšem primeru delno ublažilo s pogodbenim prenosom na podjetje Alki LP.
There are no indications that any mark-up to a purchase price would not be passed on directly to [unaffiliated manufacturing company 5] or otherwise affect the commercial conditions between [unaffiliated manufacturing company 5] and [unaffiliated manufacturing company 2], as this contractual arrangement was not concluded independently of the contractual arrangement between Starbucks and [unaffiliated manufacturing company 5].
To ugotovitev podpira dvom, izražen v uvodni izjavi 89 sklepa o začetku postopka glede gospodarske racionalnosti strukture, saj je podjetje Alki LP v tej strukturi videti odvečno.
In addition, the Commission observes that in its relationship with [unaffiliated manufacturing company 5], [unaffiliated manufacturing company 6] and [unaffiliated manufacturing company 7], only the trademark and technology licence agreements concluded by Starbucks with those third parties contain a royalty payment.
Odstavki 1.64 do 1.66 Smernic OECD o določanju TC iz leta 2010 [176] se v zvezi s tem nanašajo na primere, ko strukture niso določene z normalnimi komercialnimi pogoji in jih je morda oblikoval davčni zavezanec, da se izogne davkom ali jih zmanjša na najmanjšo mero.