natgillin/translations-raw huggingface dataset:
In this context, Ireland considers that the Commission has not given any authority for or explanation of its view that the classification of income as active income is significant in this case and that active income must be actively managed somewhere.
Čeprav ti podružnici uporabljata intelektualno lastnino skupine Apple, za katero so pravice na podlagi SODS dodeljene družbama ASI in AOE, pri svojih dejavnostih na Irskem, tega ne delata v vlogi dajalca licence, ki upravlja in koristi pravice intelektualne lastnine.
All of the income of ASI's and AOE's Irish branches, apart from interest income, is trading income and the branches do not receive any income from the use or exploitation of Apple IP rights that is separable from the trading income of the branches.
[Svetovalec skupine Apple] za konec v svojem mnenju pojasni, da se na podlagi tako imenovanega načela „sile privlačnosti“ ves dohodek, ki ni dohodek podružnice in izhaja iz države vira, lahko pripiše podružnici v taki državi vira.
Accordingly, the only income of the branches that comes within the scope of ‘income from property or rights used by, or held by or for, the branch or agency’ pursuant to Section 25 TCA 97 is interest income.
Vendar so OECD in njene države članice uporabo tega načela izrecno zavrnile.
The Commission cannot argue that the income from the Apple IP should have been taxed in Ireland under Section 25 TCA 97.
Primerjava družb rezidentk, ki uporabljajo svojo intelektualno lastnino v svojih lokalnih poslovnih dejavnostih, z lokalnimi podružnicami družb nerezidentk, ki niso ekonomske lastnice take intelektualne lastnine, kot sta irski podružnici družb ASI in AOE, bi povzročilo očitne kršitve načel OECD.
Ireland could and should only consider the functions of the branches themselves and therefore could only establish that the R & D that generated the IP and the active management of the IP was not in Ireland.
DOPISI SKUPINE APPLE Z DNE 25.
Furthermore, it is not relevant where profits are recorded.
JANUARJA 2016, 18.
The profits of ASI and AOE are recorded in the accounts of those companies, but they have not been taxed — other than those of the Irish branches and the investment income arising in the US — because the companies are not resident in the US.
FEBRUARJA 2016 (Z IZVEDENSKIM MNENJEM) IN DNE 14.
This non-taxation of profits is due to a mismatch in the sovereign taxation system and is not relevant for State aid purposes.
MARCA 2016
According to Ireland, the Commission also allegedly accepted at the meeting on 7 May 2015 that the arm's length principle and the authorised approach is not part of Irish law in respect of the taxation of branches and that Union law did not require the arm's length principle be ‘read into’ Section 25 TCA 97.
V svojih dopisih z dne 25. januarja, 18. februarja in 14. marca 2016 skupina Apple pojasnjuje, da ima družba Apple Inc. lastninsko pravico do intelektualne lastnine, ki se razvija in nadzoruje zunaj Irske, in da bi bilo v nasprotju z irsko zakonodajo in mednarodnimi davčnimi načeli, če bi Irska obdavčila dobičke, ki izhajajo iz te intelektualne lastnine.
It follows, so Ireland argues, that insofar as the contested tax rulings did not apply the arm's length principle, this did not involve any deviation or derogation from the requirements of the Irish corporation tax regime generally and Section 25 TCA 97 in particular.
Skupina Apple tudi pojasni, da so dobički družb ASI in AOE, razen dobička iz dejavnosti irskih podružnic, predmet odloženih davkov v ZDA.
As regards the Commission's view that the arm's length principle is applicable as a relevant State aid tool, Ireland argues that this represents an entirely new argument and a significant departure from the Commission's position in the Opening Decision, which allegedly made reference to the Irish Revenue's failure to apply the OECD arm's length principle.
Skupina Apple tudi trdi, da je Komisija od sklepa o začetku postopka spremenila svojo teorijo o državni pomoči in da je pristop Komisije, s katerim namerava ta skupini Apple naložiti ogromen davek za nazaj, tako da irskima podružnicama pripiše celoten dobiček skupine Apple, ustvarjen na svetovni ravni, v nasprotju z neodvisnim tržnim načelom.
Moreover, in Ireland's view, the retrospective application of the arm's length principle as a State aid tool finds no support in the case law of the Union courts or the decisional practice of the Commission and can also not be said to derive from the private market operator test or be generally supported by reference to market conditions.
Skupina Apple je skupaj s svojim dopisom z dne 18. februarja 2016 predložila posodobljeno ad hoc poročilo [davčnega svetovalca skupine Apple], ki zagotavlja dodatno analizo ob upoštevanju predloženih dopisov vse od tega poročila (drugo ad hoc poročilo [davčnega svetovalca skupine Apple]).
Applying the arm's length principle as a State aid tool and suggesting that it has been part of Union law since 1958 would constitute a total rewriting of history and be inconsistent with the principle of legal certainty.
Drugo ad hoc poročilo [davčnega svetovalca skupine Apple] podrobneje opiše funkcije, ki niso funkcije podružnic, ter se osredotoči na dejavnosti, ki jih opravljata upravna odbora družb ASI in AOE.
Thus, given that the arm's length principle is not part of Irish law, the non-application of the arm's length principle cannot properly be characterised as an advantage either.
V ad hoc poročilu [davčnega svetovalca skupine Apple] ni omenjena vloga, ki jo opravljata upravna odbora, ampak družbi ASI in AOE samo imenuje „pravna subjekta“ v primerjavi z „irsko podružnico družb AOE in ASI“.
However, even if the arm's length principle was considered to apply in this case, the [Apple's tax advisor] ad hoc report [119] concludes that the actual profit attribution to the Irish branches is fully consistent with the arm's length principle.
Glede na drugo ad hoc poročilo [davčnega svetovalca skupine Apple] bi bilo treba lastništvo, upravljanje in financiranje intelektualne lastnine dodeliti funkcijam družb ASI in AOE, ki niso funkcije podružnice [122], saj družbi ASI in AOE prevzemata tveganja in obveznosti na podlagi SODS, in sicer s pooblastili, ki jih izvršujeta upravna odbora, ki delujeta zunaj Irske.
If the Commission did not agree with this analysis, it should have notified Ireland accordingly and given it an opportunity to respond.
Glede na drugo ad hoc poročilo [davčnega svetovalca skupine Apple] sta vsako fazo SODS odobrila in izvršila upravna odbora družb ASI in AOE zunaj Irske.
With respect to selectivity, Ireland argues that the Commission has failed to carry out any selectivity analysis.
Upravna odbora družb ASI in AOE imata aktivno in ključno vlogo v zvezi z upravljanjem intelektualne lastnine, ki se odvija zunaj Irske.
In particular, the Commission has never asserted that ASI and AOE were treated favourably in comparison with other branches.
Upravna odbora družb ASI in AOE zunaj Irske sodelujeta pri uvajanju novih izdelkov in v procesu določanja cen Applovih izdelkov na svetovni ravni.
The Court of Justice has recognised that resident and non-resident companies are not in the same legal or factual position [120].
Glede na poročilo sta družbi ASI in Apple Inc. po naročilu upravnega odbora družbe ASI sklenili sporazum o trženjskih storitvah, na podlagi katerega družba Apple Inc. opravlja funkcije trženja v imenu družbe ASI.
Obliging Ireland to treat resident and non-resident companies as if they were comparable would be contrary to international practice, international tax principles, such as the principle of territoriality, and inconsistent with Irish national law.
Poleg tega poročilo opisuje, da se upravni odbor družbe ASI ali pooblaščene osebe pogajajo o sporazumih ter potrjujejo in podpisujejo sporazume s telekomunikacijskimi podjetji ter dobavitelji in proizvajalci, ki jih vnaprej izbere družba Apple Inc., da izdelajo Applove izdelke za prodajo zunaj Amerik.
Lastly, even if the different treatment was considered to be selective, it would clearly be justified by the nature and/or general scheme of the TCA.
Drugo ad hoc poročilo [davčnega svetovalca skupine Apple] še podrobneje obravnava odobreni pristop OECD v zvezi s sporazumi o delitvi stroškov in stalnimi poslovnimi enotami.
In its letter of 17 July 2015, Ireland also submitted the Cooke opinion to substantiate the claim by Ireland that ASI and AOE were at all times taxed in accordance with Section 25 TCA 97 and that, accordingly, their tax treatment did not involve any State aid.
V zvezi s tem se to poročilo sklicuje na odstavek 212 poročila OECD o pripisovanju dobička iz leta 2010, kjer je navedeno, da se stalna poslovna enota in njen sedež lahko obravnavata kot gospodarska soudeleženca v dejavnosti, ki je pod določenimi pogoji skladna s sporazumom o delitvi stroškov.
The Cooke opinion argues that, contrary to the Commission's alleged assertion that Irish Revenue should treat ASI and AOE as if they were tax resident in Ireland and subject them to corporation tax under Section 21 TCA 97, Irish Revenue does not have any latitude or discretion to depart from the explicit content of Section 25 TCA 97.
V sklepu tega poročila je navedeno, da to ne velja za družbi ASI in AOE ter njuni irski podružnici, saj nobena funkcija, pristojna za odločanje v zvezi s koriščenjem intelektualne lastnine, ni imela delovnega mesta ne prostorov v irskih podružnicah, nobena odločitev v zvezi s koriščenjem intelektualne lastnine ni bila sprejeta na Irskem in irski podružnici nista prevzeli nobenih tveganj v zvezi s financiranjem intelektualne lastnine.
Mr Cooke refers to judgements by both the High Court and the Supreme Court in McGrath v. McDermott [121], where it was argued that the court should disregard sophisticated and preordained transactions which had no commercial business purpose other than avoidance of tax.
Sklep poročila je nazadnje ta, da je bilo na podlagi funkcijske analize upravičeno izbrati irski podružnici kot manj kompleksen subjekt in testno stranko za metode razporejanja dobička, ki sta bili odobreni s spornima davčnima stališčema, saj sta podružnici opravljali samo sorazmerno rutinske prodajne in distribucijske dejavnosti ter proizvodne dejavnosti, nista pa zagotavljali edinstvenih prispevkov.
The High Court would have indicated that, in determining whether a liability to tax arises, the court does not look at the substance or financial results of a transaction.
DOPIS IRSKE Z DNE 18.
It looks at the actual legal effect and legal rights of the parties according to legal ideas and concepts.
FEBRUARJA 2016 (Z IZVEDENSKIM MNENJEM)
Given that ASI and AOE have their central management and control in the US, the Cooke opinion argues that Irish Revenue correctly treated the subsidiaries as non-resident taxpayers.
Irska je dne 18. februarja 2016 Komisiji predložila „izvedensko mnenje o dobičku, pripisanem irski podružnici družbe ASI in irski podružnici družbe AOE v obdobju od 2007 do 2011“, ki ga je pripravil davčni svetovalec PwC (ad hoc poročilo PwC).
Under Section 25 TCA 97, it is only the profits that are shown to arise in a trade through or from the branch or agency that come within the tax charge and the Commission conflates companies with branches when it requires that Irish Revenue should charge the trading profits of the company and not of the branch.
Cilj tega poročila je bil zagotoviti mnenje o tržni naravnanosti izida razporeditve dobička irskima podružnicama družb ASI in AOE.
Furthermore, Irish Revenue had no discretion to have recourse to the arm's length principle by analogy, because that principle did not form part of the Irish tax code at the relevant time.
V ad hoc poročilu PwC je navedeno, da se v njem uporablja pristop v dveh korakih odobrenega pristopa OECD.
The Cooke opinion concludes that there is no basis in Irish law to tax all of the profits of AOE and ASI in Ireland.
Glede na to poročilo prvi korak pristopa sestoji iz funkcijske analize, ki ugotavlja funkcije, pristojne za odločanje.
The only competence of Irish Revenue in the relevant years was to charge to tax that portion of the profits of ASI and AOE that was commensurate with the activities of its branches in Ireland.
Drugi korak sestoji iz preverjanja tržne naravnanosti določanja cen, uporabljenega v obdobju uporabe spornih davčnih stališč [123].
Finally, according to the Cooke opinion, it would be untenable in commercial reality to insist that the entire revenue of the trades in question was attributable to the functions carried on by the two branches.
Poročilo na podlagi funkcijske analize sklene, da irski podružnici družb ASI in AOE nista zagotovili edinstvenega, dragocenega prispevka k Applovi svetovni vrednostni verigi, ampak sta opravljali le rutinske dejavnosti [124].
This is illustrated by the fact that customers do not queue overnight outside Apple stores around the world for the latest iPhone or iPad because they are sold from Cork, but because of the value generated for such products by the extensive investment, engineering and technological innovation, design reputation and all that goes into the Apple product range, most of which is attributable to what is accomplished in the US or elsewhere.
V poročilu so opredeljena še druga področja, h katerim podružnici nista prispevali, in sicer ustvarjanje, upravljanje, uporaba ali strateško usmerjanje v zvezi z intelektualno lastnino skupine Apple.
LETTER OF APPLE OF 7 SEPTEMBER 2015 (WITH EXPERT OPINION)
V poročilu je tudi navedeno, da irska podružnica družbe ASI ni opravljala nobenih dejavnosti trženja.
In a letter of 7 September 2015, Apple commented on the minutes that had been sent by the Commission to Ireland in follow-up to the meeting on 7 May 2015.
V drugem delu ad hoc poročila PwC, ki je namenjen preverjanju tržne naravnanosti dogovora, ki sta ga sklenili irski podružnici družb ASI in AOE, sta izbrana kazalnika ravni dobička, in sicer Berry kazalnik za družbo ASI in dodatek na celotne stroške za družbo AOE.
Apple noted that the Commission failed to show that Apple was advantaged by the contested tax rulings and that ASI and AOE were treated selectively by the Irish Revenue relative to companies in a similar situation.
Panožna osnova je prikazana v ad hoc poročilu PwC v obliki statističnih kazalnikov, vključno z zgornjim kvartilom, mediano, spodnjim kvartilom in številom družb, vključenih v vzorec.
As regards the correct application of Section 25 TCA 97, the incorrect identification of the reference framework and the non-applicability of the arm's length principle, Apple raises the same arguments as Ireland in its letter of 17 July 2015.
Kar zadeva družbo ASI, iskanje primerljivih družb, ki ga je opravila družba PwC, temelji na družbah, ki delujejo v veleprodaji električnih gospodinjskih naprav, računalniških izdelkov in programske opreme ter elektronske in telekomunikacijske opreme kot tudi na področju skladiščenja in pomožnih dejavnosti za prevoz [125].
With respect to the objective of the Irish corporate income tax system and residency, Apple also makes essentially the same arguments as Ireland.
Nato so v ad hoc poročilu družbe PwC opisane tri vrste tveganj, ki jih je prevzemala irska podružnica družbe ASI.
As ASI and AOE are non-resident in Ireland for tax purposes, they are not in a comparable factual and legal situation with Irish resident companies based on the plain language of Ireland's tax law.
Prvič, irska podružnica družbe ASI je izpostavljena tveganju zmanjšanja vrednosti zalog, zlasti v povezavi z nezadostnimi ali čezmernimi zalogami.
In support of its position, Apple submitted the [Apple's advisor] opinion.
Drugič, irska podružnica družbe ASI je izpostavljena tveganju iz naslova garancij.
That opinion concludes that Ireland properly considered that ASI and AOE were non-resident companies and that Ireland's treatment of ASI and AOE as non-resident companies different from Irish resident companies is consistent with the international tax principle of territoriality.
Družba ASI je opravljala storitve na področju garancij in poprodajne storitve podpore.
ASI and AOE are therefore not in a legal and factual situation that is comparable with that of Irish resident companies.
Tehnična podpora in proizvodni procesi za skenerje AppleCare so bili pod nadzorom skupine v ZDA.
Moreover, according to that opinion, no Apple IP or profit derived from an Apple IP is attributable to the Irish branches because the ‘significant people functions’ with respect to IP are all performed outside of Ireland.
Tretjič, irska podružnica družbe ASI je izpostavljena kreditnemu tveganju, da od strank ne bo mogla izterjati plačil.
According to that opinion, to attribute the income to the branches a comparison needs to be made with a hypothetical resident company that is engaged only in local activities, without legally or economically owning or exploiting any IP rights.
Vendar so vsa ta tveganja po zaslugi politike skupine glede obvladovanja tveganj zelo omejena.
The allocation of income should thereby follow the functions, risks and assets of the Irish branches and not, pursuant to the ‘force of attraction’ principle — that has been explicitly rejected by the OECD — lead to attributing non-Irish-source income.
Sklep poročila je, da za irsko podružnico družbe ASI povprečni razpon primerljivih tržnih vrednosti za Berry kazalnik za primerljive ponudnike storitev z omejenim tveganjem znaša od 108,3 % do 137,95 % z mediano 116,72 %.
The allocation of profits to the Irish branches based solely on the activities taking place in the branches, that is to say, without regard to the activities outside the branches, whether within ASI/AOE or within other Apple group companies was therefore fully in line with the profit allocation to branches as follows from public international law and international tax principles, including the 2010 OECD Profit Attribution Report and Union case law.
V obdobju od leta 2007 do 2011 je irska podružnica družbe ASI dosegla Berry kazalnik, ki presega spodnji kvartil.
Furthermore, according to the [Apple's advisor] opinion, the Irish branches do not own any IP and have nothing to do with any aspect of the management of IP.
V zvezi z irsko podružnico družbe AOE je povprečni razpon primerljivih tržnih vrednosti za dodatek na celotne stroške za primerljive proizvodne subjekte z omejenim tveganjem v obdobju od leta 2007 do 2011 znašal od 3,19 % do 7,95 % z mediano 5,21 %.
All IP management, including all the activities necessary to fund, create, assert and protect IP, occurs outside of Ireland.
Irska podružnica družbe AOE je v tem obdobju dosegla dodatek na celotne stroške, ki je vsako leto presegel to mediano.
The ‘significant people functions’ are all outside of Ireland and thus all the value creation takes place outside of Ireland.
DOPISI IRSKE Z DNE 17.
The Commission's argument that the boards of ASI and AOE do not actively manage the IP is incorrect.
FEBRUARJA IN 23.
According to the [Apple's advisor] opinion, the ASI and AOE board minutes and further submissions by Apple to the Commission show decision making regarding issues of key strategic importance for ASI/AOE, including dealing with (i) financial matters such as investment decisions, bank account authority and capital maintenance issues; (ii) the consideration and approval of the financial statements; and (iii) delegation of authority within certain parameters in respect of the business activities, all having taken place in the US and not in Ireland.
MARCA 2016
According to the [Apple's advisor] opinion, for the purposes of determining the amount of profits to be allocated to the permanent establishment of a non-resident company under the OECD Model Tax Convention (along with the domestic tax rules of many countries), after establishing through a functional analysis what is actually happening within the permanent establishment, a comparison with a (fictitious) resident company has to be made.
Irska je v dopisih z dne 17. februarja in 23. marca 2016 spet podala pripombe o domnevni neskladnosti med sklepanjem v sklepu o začetku postopka in teorijo Komisije o državni pomoči, ki se je oblikovala od takrat, ter domnevni nepripravljenosti Komisije na dialog z Irsko in skupino Apple.
When making the comparison, the following point is highly important: the (fictitious) resident company with which the comparison is made is a very particular one; it is a resident company that derives income only from activities or assets in the State in which it is tax resident.
Poleg tega Irska meni, da si odsotnost odgovora Komisije na izvedenska mnenja, ki sta jih predložili Irska in skupina Apple, lahko razlaga le tako, da Komisija sprejema sklepe v teh poročilih.
While a resident company is, in its State of residence, generally subject to tax on its worldwide income, the resident company in the comparison only earns income from activities or assets in its State of residence.
Irska tudi trdi, da je preiskava Komisije o spornih davčnih stališčih pristranska, kot dokazujejo javne izjave uradnikov Komisije, ki vnaprej sodijo o rezultatu preiskave, in ponavljajoče se zahteve Komisije po informacijah.
In other words, the comparison has to be made only with a resident company with activities and assets restricted to the country where the non-resident company is active through its permanent establishment.
Irska meni, da zahteve po velikih količinah informacij, ki obsegajo širok nabor zadev, kažejo na odločenost Komisije, da ugotovi obstoj nezakonite državne pomoči, ne da bi upoštevala svojo dolžnost v smislu nepristranske preiskave.
In the case of Apple, ASI's and AOE's Irish branches cannot be treated as if they were the economic owner of such rights.
OCENA SPORNIH UKREPOV
Therefore, the comparison is to be made with a company that does not legally or economically own such IP rights either (but which has access to the IP, to the limited extent needed to carry on its (product assembly/procurement, sales and distribution) activities.
OBSTOJ POMOČI
According to the [Apple's advisor] opinion, for the determination of whether the IP (and the profits derived therefrom) can be attributed to the Irish Branches, it is irrelevant whether staff or board members of ASI and AOE participated (with or without staff and/or board members of Apple Inc.) in performing these highly relevant ‘significant people functions’.
V skladu s členom 107(1) Pogodbe je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali proizvodnji posameznega blaga, nezdružljiva z notranjim trgom, kolikor prizadene trgovino med državami članicami.
Since neither ASI nor AOE are tax-resident in Ireland, the only relevant fact that needs to be established is whether staff or board members performed their significant people functions within the permanent establishment through which ASI and AOE carried on business in Ireland.
Da bi bila pomoč opredeljena kot pomoč v smislu člena 107(1), morajo biti izpolnjeni vsi pogoji iz te določbe [126].
From the functional analysis of the Irish branches, it is apparent that the functions carried out through and in the permanent establishments in Ireland are restricted to procurement, sales and distribution activities (ASI) and to product assembly (AOE).
Da bi bilo mogoče ukrep opredeliti kot državno pomoč, mora biti ukrep v skladu z ustaljeno prakso, prvič, državen ali iz državnih sredstev, drugič, tak, da lahko prizadene trgovino med državami članicami, tretjič, dajati selektivno prednost podjetju, in četrtič, izkrivljati konkurenco ali omogočati izkrivljanje konkurence [127].
To the extent those branches use the Apple IP in their activities in Ireland, the rights to which are granted to ASI and AOE under the CSA, they do not do so as a licensor that manages and exploits IP rights.
Kar zadeva prvi pogoj za obstoj državne pomoči, je sporni davčni stališči izdala Irish Revenue, ki je davčna uprava irske države.
Finally, the [Apple's advisor] opinion explains that under the so-called ‘force of attraction’ principle, all non-branch income arising in a source State is deemed to be attributable to the branch in such source State.
Na podlagi teh stališč sta družbi ASI in AOE izračunali svojo letno obveznost glede plačila davka od dohodkov pravnih oseb na Irskem.