natgillin/translations-raw huggingface dataset:
Alki LP is not based in the Netherlands and, in accordance with the international apportionment of taxation powers, is not liable to pay tax in the Netherlands.
Nizozemska pojasnjuje, da je neodvisno tržno načelo vključeno v člen 8b(1) CIT in nadalje opredeljeno v odloku, ki je povsem v skladu s členom 9 Vzorčne davčne konvencije OECD.
The activities carried out by the employees of SMBV are, and have always been:
Nizozemska znova trdi, kar je navedla tudi v odloku, da je odlok posebej namenjen vidikom, za katere Smernice OECD za določanje TC dopuščajo različne razlage, ali pa so pri nekaterih prisotne nejasnosti.
Manufacture/coffee roaster activities: these activities are performed by production staff, coffee roasting technicians, maintenance staff, quality control staff and warehousing staff.
Natančneje, Nizozemska trdi, da gre lahko v primerih v zvezi s transfernimi cenami za selektivno prednost samo, če se dokaže, da gre za izrecno odstopanje od smernic OECD in odloka, če je prišlo glede uporabe neodvisnega tržnega načela do očitnih napak v presoji ali če se ugotovi odstopanje od nacionalne politike.
Logistics and administrative support activities.
Vendar diskrecijska pravica pri ocenjevanju in potrjevanju metod in rezultatov v posameznih primerih ne pomeni selektivnosti ali samovoljne obravnave.
The Netherlands states that Starbucks intention has always been to set up an operating, low-risk coffee roasting plant and that the facts and circumstances have not changed significantly over the years.
Ker Nizozemska meni, da je rezultat sporazuma SMBV APA sprejemljiv približek tržne cene, sodi, da podjetju SMBV s tem ni bila dodeljena prednost.
They argue that as SMBV was not involved in any business restructuring, the Commission cannot cite passages from Chapter 9 of the 2010 OECD TP Guidelines, as the 2010 OECD TP Guidelines were not yet available when the SMBV APA was agreed upon.
Nizozemska nadalje zagovarja stališče, da referenčni sistem, ki ga je uporabila Komisija, in sicer običajni davčni sistem, ki temelji na razliki med dobičkom in izgubo podjetja, ki opravlja svoje dejavnosti v običajnih tržnih razmerah, ni ustrezen.
The use of hindsight should be avoided under the OECD TP Guidelines.
Kot meni Nizozemska, bi moral biti ustrezni referenčni sistem zakon o davku od dohodkov pravnih oseb, ki vključuje neodvisno tržno načelo v členu 8B(1) CIT, in odlok, ki daje nadaljnje smernice o uporabi neodvisnega tržnega načela.
According to the Netherlands, SCTC is responsible for purchasing the green coffee beans.
Nizozemska trdi, da ni mogoče govoriti o selektivni prednosti, dokler sporazum SMBV APA ne odstopa od člena 8b(1) CIT in odloka.
SMBV only performs an administrative role in the management of stocks and does not bear the ultimate stock risk.
Zato dvomi o uporabi metode TNMM, k jih je izpostavila Komisiji, presegajo dvome, ki bi jih lahko izrazila nizozemska davčna uprava v skladu z odlokom v zvezi s to metodo oblikovanja transfernih cen.
More specifically with regard to the administrative role, the Netherlands states that although under the Green Coffee Purchase Agreement it is SMBV that has to provide the information required with regard to the green coffee beans to be bought, this information is obtained by SMBV from Alki LP and, in a manner prescribed by Alki LP, from the Developers.
Nadalje Nizozemska vztraja, da odlok zahteva le, da so rezultati analize določanja transfernih cenah v razponu tržno primerljivih cen in ne natančno določene tržno naravnane cene.
The specifications are therefore only passed on by SMBV once it has obtained the information required for this purpose.
Poleg tega Nizozemska trdi, da sklep očitno ne upošteva dejstva, da povezana in nepovezana podjetja niso vedno v primerljivem pravnem in dejanskem položaju.
According to the Netherlands, this combination results in a situation in which the role of the raw materials is comparable with that of providing goods on a consignment basis.
Vedno obstajajo razlike med povezanimi in nepovezanimi podjetje, kar po trditvah Nizozemske priznava tudi odločba Komisije glede sheme Groepsrentebox [90].
With regard to the ultimate stock risk, the Netherlands adds that, although SMBV retains the legal title to all products and materials used for the production activities, and it has put in place provisions for losses in the value of stock, the costs for which those provisions have been put in place are ultimately not born by SMBV.
In končno Nizozemska meni, da bi morala Komisija, če bi hotela uveljaviti svojo razlago davčnih načel držav članic, poseči v suverenost Nizozemske.
Given the way the royalty payment is determined under the Roasting Agreement, those costs are ultimately borne by Alki LP.
PRIPOMBE ZAINTERESIRANIH STRANK
According to the Netherlands, no employees of SMBV are involved in business negotiations with Starbucks's developers/buyers.
Pripombe podjetja Starbucks na sklep o začetku postopka in zahtevo po tržnih informacijah
Regarding the price-setting, the Netherlands argues that Starbucks […] determines the global pricing formulae.
Prvič, Starbucks trdi, da SMBV opravlja samo omejene funkcije z majhnim tveganjem v podporo svetovne organizacije podjetja Starbucks pri dejavnostih v regiji EMEA.
The accounting team at Starbucks […] provides SMBV with the price list (‘[…] Price List’) by way of Alki LP and those prices are calculated using the globally adopted pricing formulae on which the Supply Agreements between SMBV and the Developers are based.
V podporo tej trditvi, […].
The purchase price for green coffee beans paid by SMBV is derived from a pricing formula which includes aspects such as […].
Kot navaja Starbucks, poglavitna odgovornost podjetja SMBV vključuje praženje in pakiranje kave ter logistične in administrativne dejavnosti za zagotavljanje nemotene in učinkovite dobave različnih proizvodov razvijalcem.
If the underlying costs rise or fall, the cost base applied to set the prices between SMBV and its Developers is also amended.
Glede izbrane strukture Starbucks trdi, da je obravnaval možnost sporazuma o praženju na komisijski osnovi, vendar to ne bi bilo praktično in bi povzročilo administrativno zapletenost in preveč medpodjetniških transakcij.
Moreover, Developers are obliged to purchase coffee and essential goods under the ADOA concluded between Starbucks Coffee BV and Developers.
Zaradi uskladitve administrativne in pravne strukture s fizičnim pretokom proizvodov ter zaradi učinkovitosti se je Starbucks odločil uporabiti podjetje SMBV kot subjekt za sklepanje pogodb in izdajanje računov.
According to the Netherlands, SMBV does not operate under a toll manufacturer contract.
Posledica te strukture je, da so zaloge (za surova kavna zrna, nekavne proizvode in nestrateške proizvode) v bilanci stanja podjetja SMBV, ker računovodski standardi in prakse sledijo zakonitemu pretoku proizvodov.
The contractual relationship results in a situation where the green coffee beans are being purchased legally, but without a functional contribution, from SCTC and invoiced to the buyers.
Vendar pa Starbucks trdi, da je vloga podjetja SMBV kot subjekta za sklepanje pogodb in izdajanje računov zgolj administrativne narave in ne pomeni prenosa tveganj ali komercialnih odgovornosti na to podjetje, saj v skladu s sporazumom o praženju vso ekonomsko tveganje, vključno v zvezi z zalogami, nosi podjetje Alki LP, ki ga podpira podjetje Starbucks US.
Despite the lack of functionality as regards the purchase and sale, the stocks need to appear on SMBV's balance sheet in line with accounting standards.
Poleg tega podjetje SMBV, čeprav je pogodbena stranka z razvijalci, to dejavnost opravlja na podlagi standardiziranih pogodb in z njimi povezanih pogojev, ki jih določi podjetje Starbucks US.
The contractual relationships between SMBV, Alki LP, SCTC and the Developers described above lead, according to the Netherlands, to the conclusion that SMBV is a manufacturer with a low-risk profile and that conclusion is further supported by the functional analysis.
In končno, ker SMBV pridobi pravno lastništvo, morajo biti zaloge prav tako vključene v njegovo bilanco stanja, kar po mnenju podjetja Starbucks tudi pojasnjuje, zakaj je podjetje SMBV dobilo rezervacije za zastarele zaloge, za kar je predvideno nadomestilo na podlagi sporazuma SMBV.
SMBV is therefore to be regarded by the Netherlands as the ‘least complex entity’ (tested party) whose arm's-length remuneration must be determined using a benchmarking study.
Kar zadeva izbrano metodo za določanje transfernih cen, čeprav to ni vključeno v poročilo o transfernih cenah, Starbucks določa vlogo podjetja Alki LP v primerjavi z vlogo podjetja SMBV.
According to the Netherlands, the databases used to carry out a benchmarking study do not provide any details such as the transaction prices or terms and conditions.
Starbucks trdi, da je zaradi tega, ker SMBV samo rutinsko izvaja dejavnosti na področjih praženja, pakiranja ter logistične podpore in administrativnih storitev, medtem ko podjetje Alki LP podeljuje licence za dragoceno intelektualno lastnino in nosi podjetniško tveganje, podjetje SMBV manj zapleten subjekt.
The information available is limited to a comparison of operational results for the entity as a whole.
Zato je TNMM je najprimernejša metoda oblikovanja transfernih cen.
The TNMM is the most commonly used method internationally.
Starbucks trdi, da zaradi tega, ker ni primerljivih transakcij, podobnih sporazumu med podjetjema Alki LP in SMBV, metoda CUP ne bi bila primerna za namene določanja transfernih cen.
According to the Netherlands, this is confirmed in the 2010 OECD TP Guidelines as well as the 1995 OECD TP Guidelines, which applied when the SMBV APA was concluded.
V vsakem primeru mora nizozemska davčna uprava začeti pregled določanja transfernih cen na podlagi metodologije, ki jo je izbral davčni zavezanec.
In view of the production functionality of SMBV, a cost-oriented profit level indicator is used by SMBV (TNMM method with a profit mark-up on the costs).
Starbucks opozarja, da uporaba katere koli metode oblikovanja transfernih cen običajno prinese vrsto številčnih podatkov, ki so lahko enako sprejemljivi, saj oblikovanje transfernih cen ni eksaktna znanost, in da bi kakršna koli analiza transfernih cen neizogibno privedla do izidov s tržno primerljivimi cenami ter ugotovitev o tržno primerljivi ceni nasploh in ne določeni tržno primerljivi ceni.
In this respect, the Netherlands stresses that, in accordance with paragraph 4.9 of the OECD TP Guidelines [88], the Dutch tax administration always begins its investigation into transfer prices from the perspective of the method used by the taxpayer.
Glede prilagoditev je njihov namen upoštevati velike razlike v funkcijskih profilih podjetja SMBV in primerljivih podjetij, vključenih v vzorec, da bi bilo mogoče opredeliti ustrezno plačilo na podlagi neodvisnega tržnega načela.
Chapter 2 of the Decree also states that the Netherlands does not apply a ‘best method-rule’.
Po mnenju podjetja Starbucks so bile te prilagoditve ustrezne, v nekaterih vidikih konservativne, in nikakor niso določile premajhnega plačila podjetju SMBV za izvedene funkcije.
This starting point, which is, according to the Netherlands, in line with the OECD TP Guidelines, is also used in the SMBV APA and has resulted in the acceptance of the TNMM with the profit level indicator proposed by SMBV.
To še potrjuje tržno naravo uporabljene metodologije določanja transfernih cen za SMBV, kot je bila dogovorjena v sporazumu APA, sklenjenim z nizozemskim davčnim organom.
In view of SMBV's role as a toll manufacturer, the relevant costs to determine the cost basis used to calculate the profit mark-up are the costs which have resulted in added value.
Starbucks je tudi zahteval, naj [odvetniško podjetje] poda drugo mnenje o tem, ali je poročilo o transfernih cenah iz leta 2007 pravilno uporabilo neodvisno tržno načelo.
Thus, based on the benchmark, the profit mark-up is [9-12] % of the operational costs.
Sklenilo je, da je bilo neodvisno tržno načelo smiselno uporabljeno za transakcije podjetja SMBV znotraj skupine.
SMBV has a low risk profile and no added value with regard to the raw materials and plays a supporting role for the non-coffee-related products.
Podobno kot Nizozemska Starbucks nadalje trdi, da Komisija ni pravilno opredelila referenčnega okvira.
The operational costs associated with these limited support activities are included in the cost base.
Starbucks trdi, da bi moral biti referenčni sistem nizozemski sistem obdavčevanja pravnih oseb, konkretneje člen 8b(1), odlok o transfernih cenah in administrativna praksa nizozemskih davčnih organov.
As a result, these activities are also paid with a [9-12] % profit mark-up.
Kot trdita obe strani, bi bila skrb glede državne pomoči upravičena samo, če bi sporazum SMBV APA odstopal od običajnih razlag in uporabe neodvisnega tržnega načela na Nizozemskem.
With regard to the comparability adjustments, the Netherlands argues that at the time that the transfer pricing report was drawn up on which the SMBV APA is based, there was no indication on how to deal with manufacturers with a low risk profile.
Poleg tega Starbucks trdi, da manjka opredelitev referenčne vrednosti skupine davčnih zavezancev ter da povezana in nepovezana podjetja niso vedno v primerljivem pravnem in dejanskem položaju [91].
It acknowledges that the 2010 OECD TP Guidelines do contain more instructions on comparability adjustments, including working capital adjustments, but argue that those examples are only guidelines and that this means that other positions can also result in an arm's-length result.
In končno, Starbucks kritizira pristop Komisije, ker naj bi bil v nasprotju s pristopom nizozemske davčne uprave „vsebina pred obliko“.
Moreover, the Netherlands argues that the assessment of whether the SMBV APA is in line with the arm's-length principle must be based on the knowledge and existing OECD TP Guidelines that were available at the time, i.e. the 1995 OECD TP Guidelines.
V svojih odzivih na zahtevo Komisije po tržnih informacijah je podjetje Starbucks izrazilo stališča, predstavljena v uvodnih izjavah 151 do 154.
Therefore, also the Annex to Chapter III of the 2010 OECD TP Guidelines, which shows a working example of a comparability adjustment, could not be applied.
Podjetje Starbucks je nadalje navedlo, da se Komisija pri svoji oceni ne more opreti na informacije, ki se nanašajo na obdobje po sklenitvi sporazuma SMBV APA.
The Netherlands has also performed a sensitivity analysis on the arm's-length range, calculated according to the methodology in the transfer pricing report, if some of the parameters are modified.
NOB (Nizozemsko združenje davčnih svetovalcev) trdi, da bi ugotovitev, ali določena davčna obravnava davčnega zavezanca v okviru sporazuma APA pomeni državno pomoč, morala temeljiti na nizozemski zakonodaji, administrativni praksi in uporabi neodvisnega tržnega načela v času, ko je bil sklenjen sporazum APA.
The Netherlands modified the time period of the comparison and recalculated ranges considered as arm's length for periods 2008-2012 and 2003-2012, compared to the range of 2001-2005 in the transfer pricing report.
Prav tako trdi, da v odloku o transfernih cenah nizozemska davčna uprava ne uporablja „pravila najboljše metode“ (tj. ne zahteva, da je za izračun davčne osnove treba uporabiti najboljšo metodo) in da uporaba tržno neodvisnega načela navadno prinese rezultate v razponu primerljivih tržnih cen namesto ene same cene v skladu z neodvisnim tržnim načelom.
Additionally the Netherlands recalculated the range if the percentage of COGS deducted from the remuneration under the second adjustments would not be EURIBOR plus 50 basis points, but rather EURIBOR minus 50 basis points and finally if it would be what the Netherlands designate as ‘current account rate’.
NOB ugotavlja, da sklicevanje na preudarnega neodvisnega udeleženca na trgu v sklepu o začetku postopka očitno pomeni uvedbo nove vrste standarda EU poleg Smernic OECD za določanje TC za ocenjevanje tržne narave sporazuma.
The Netherlands also calculated the margin achieved by SMBV as a percentage of operating cost and raw material costs (excluding the cost associated with tea and other COGS with an intermediary nature) for the periods 2008-2012 and 2003-2012 and compared this with the mark-up on the total cost for the comparable companies on both EBT and EBIT level for the same time periods.
Komisijo poziva, naj potrdi, da bo kot referenčni okvir uporabljen nacionalni pravni sistem in ne kak drug standard.
On the basis of those simulations, the Netherlands' conclusion is that if any of the doubts raised by the Commission were to be accepted, this would still result in a remuneration within the arm's-length range.
Nadalje trdi, da lahko davčni zavezanci upravičeno pričakujejo, da sporazumi APA, ki se sklepajo na podlagi nacionalne razlage domačih zakonov, ne pomenijo državne pomoči.
In accordance with the OECD TP Guidelines, no corrections are permitted to be made when the remuneration falls within the arm's-length range.
VNO-NCW (Nizozemska konfederacija industrij in delodajalcev) izraža zaskrbljenost v zvezi z uporabo merila preudarnega neodvisnega udeleženca na trgu ter poziva k uporabi nacionalnih pravil o določanju transfernih cen kot merila za ocenjevanje selektivnosti.
Finally, on a more general note, the Netherlands disputes the allegation that it failed to request the underlying contracts from which it could be shown that the level of risk carried by SMBV was limited, arguing that this is not necessary as every APA always includes a critical assumption that the facts and circumstances presented appear to be correct and that, in case the facts were not presented correctly, the APA can be terminated.
Trdi, da uporaba tržno neodvisnega načela običajno privede do razpona tržno primerljivih cen namesto ene same tržno naravnane cene.
Moreover, the Netherlands argues that, as it had at its disposal the historical background of how the roasting plant was set up, it did not need to request all the contracts [89].
Glavni argument podjetja ATOZ se nanaša na pravno podlago za sklep o začetku postopka.
Comments on the application of Article 107(1) of the Treaty
Kot trdi ATOZ, odločitev ne razlikuje, ali cenovni sporazum v okviru sporazuma SMBV APA odstopa od nizozemske administrativne prakse, od običajne prakse katerih koli drugih davčnih organov ali standardov OECD, temveč zgolj ugotavlja, da ne spoštuje neodvisnega tržnega načela.
The Netherlands explains that the arm's-length principle has been incorporated into Article 8b(1) CIT and elaborated further in the Decree, which is fully in line with Article 9 of the OECD Model Tax Convention.
Vendar pa ATOZ meni, da bi morala Komisija preučiti, ali je sporazum SMBV APA v skladu z nizozemsko zakonodajo.
The Netherlands reiterates what is also stated in the Decree itself, that the Decree is specifically aimed at aspects which the OECD TP Guidelines leave open to interpretation or where there is a lack of clarity.
ATOZ trdi, da pristop Komisije med drugim ustvarja pravno negotovost med multinacionalkami.
In particular, the Netherlands argues that, in situations relating to transfer pricing, a selective advantage can only be involved if it is demonstrated that the OECD TP Guidelines and Decree are expressly deviated from and that obvious errors of judgment are made in the application of the arm's-length principle or if an established national policy is being deviated from.
Organizacija Oxfam je v svojih pripombah podprla preiskavo Komisije in jo spodbuja, naj okrepi svojo preiskovalno vlogo, tudi ob upoštevanju dejstva, da je lahko za strukturno oceno prakse izdajanja davčnih stališč držav članic primernejša od nacionalnih organov.
The tax authorities' discretion in assessing and approving methods and results in individual cases does however not imply any selectivity in any way or arbitrary treatment.
Komisijo poziva, naj zagotovi, da se v primerih potrjenih selektivnih prednosti sprejmejo ustrezne sankcije in da se škodljive davčne prakse hitro odpravijo.
Given that the Netherlands considers the result of the SMBV APA as an acceptable approximation of a market price, they do not consider it to confer an advantage to SMBV.
BAK (Avstrijska zvezna delavska zbornica) podpira trditve Komisije iz sklepa o začetku postopka in meni, da na splošno takšni sporazumi in pravne strukture znižujejo davke, plačane po vsem svetu, kar ima negativne posledice za potrošnike in zaposlene.
The Netherlands further argues that the reference system applied by the Commission, which is the ordinary tax system based on the difference between profits and losses of an undertaking carrying on its activities under normal market conditions, is not correctly identified.
PRIPOMBE PODJETJA X
According to the Netherlands, the correct reference system should be the corporate income tax law which includes the arm's-length principle under Article 8b(1) CIT and the Decree that provides further guidance on the application of the arm's-length principle.
Podjetje X, ki ne želi razkriti svoje identitete, je Komisiji predložilo pripombe v odgovor na sklep o začetku postopka.
The Netherlands argues that as long as the SMBV APA does not deviate from Article 8b(1) CIT and the Decree, there cannot be a selective advantage.
Po mnenju tega podjetja, na podlagi svoje presoje kot konkurent podjetja Starbucks, je vrednost, dodana v postopku praženja (praženje in pakiranje, brez upoštevanja stroškov embalaže) surovih e kave povprečno v višini 13–17 % stroškov za surovih o kavo, ko gre za praženo in zmleto kavo ali kavo v zrnih.
With regard to the TNMM method used, the Netherlands argues that on the basis of the Decree every taxpayer is in principle free to choose a transfer pricing method, provided the method chosen leads to an arm's-length outcome for the specific transaction.
To podjetje meni, da te stopnje veljajo za vse distribucijske poti.
Therefore, the doubts about the use of the TNMM which were raised by the Commission go beyond the doubts that the Dutch tax administration could have expressed under the Decree with regard to this transfer pricing method.
INFORMACIJE, KI SO JIH PRISKRBELI KONKURENTI PODJETJA STARBUCKS V ODZIV NA ZAHTEVO PO TRŽNIH INFORMACIJAH
Further, the Netherlands insists that the Decree requires only that a transfer pricing analysis results in a range of arm's-length results and not in a precise arm's-length price.
Podjetja, na katera se je obrnila Komisija v zvezi z zahtevkom po tržnih informacijah
Finally, the Netherlands observes that if the Commission were to impose its own interpretation of tax principles of the Member States, it would encroach on the sovereignty of the Netherlands.
Ta štiri podjetja so bila izbrana, ker so vsa dejavna na področju praženja kave in lahko kot skupinska podjetja omogočijo vpogled v organizacijo dejavnosti praženja kave znotraj integriranega podjetja.
COMMENTS FROM INTERESTED PARTIES
Podjetje Dallmayr je z dopisom z dne 27. aprila 2015 odgovorilo na zahtevo komisije po tržnih informacijah.
Comments by Starbucks to the Opening Decision and the MIT request
Podjetje Dallmayr je Komisijo obvestilo, da se praženje kave izvaja bodisi v okviru samostojnega podjetja bodisi vertikalno integriranega znotraj podjetja.
Starbucks sent its comments to the Opening Decision on 16 January 2015.
Večja podjetja navadno izvajajo praženje interno.
In addition, Starbucks sent market information to the Commission by letters dated 13 April 2015, 29 May 2015, 10 September 2015 and 23 September 2015.
Funkcija nabave je navadno povezana s funkcijo praženja.
Starbucks's comments largely resemble those of the Netherlands, in as much as both argue that the remuneration in the SMBV APA was at arm's length and did not confer a selective advantage to SMBV.
Dallmayr za funkcijo praženja ne najema zunanjih izvajalcev.
First, Starbucks argues that SMBV only performs limited, low-risk functions in support of the worldwide Starbucks organisation serving the EMEA region.
Dallmayr meni, da je plačevanje licenčnine s strani tretje stranke, ki zagotavlja storitve praženja, precej nenavadno.
In support of that argument, […].
Pravzaprav bi Dallmayr pričakoval, da stranka plača izvajalcu praženja in ne obratno.