natgillin/translations-raw huggingface dataset:
In Section 8.2, the Commission will demonstrate that the contested tax rulings result in a lowering of ASI's and AOE's tax liability in Ireland by deviating from the tax that those undertakings would otherwise have been obliged to pay under the ordinary rules of taxation of corporate profit in Ireland.
Vendar je ta razlika pri določanju obdavčljivega dobička neintegriranih in integriranih družb zgolj sredstvo za dosego končnega cilja, tj. določiti davčno osnovo za obe vrsti družb na način, ki zagotavlja, da se integrirane družbe na podlagi običajnih pravil obdavčitve dobička pravnih oseb obdavčijo na enaki osnovi kot neintegrirane družbe.
By renouncing tax revenue that Ireland would otherwise have been entitled to collect from ASI and AOE under those rules, the contested tax rulings gives rise to a loss of State resources [129].
Skupina Apple trdi [150], da transakcije med povezanimi družbami niso primerljive s transakcijami med nepovezanimi družbami.
As regards the second condition for a finding of aid, ASI and AOE are part of the Apple group, a globally active multinational group operating in all Member States, so that any aid in their favour is liable to affect intra-Union trade.
Ta družba se sklicuje na odločbo Groepsrentebox [151], v kateri naj bi Komisija domnevno sprejela, da se finančni odnosi med družbami, ki pripadajo skupini podjetij, in transakcije znotraj skupine razlikujejo od finančnih odnosov med nepovezanimi družbami, saj ne temeljijo na istih konkurenčnih in ekonomskih razlogih, s čimer naj bi bilo mogoče upravičiti različno davčno obravnavo.
Similarly, a measure granted by the State is considered to distort or threaten to distort competition when it is liable to improve the competitive position of its recipient as compared to other undertakings with which it competes [130].
Uvodoma želi Komisija spomniti, da je treba vsak morebitni ukrep pomoči presojati na podlagi njegovih lastnih značilnosti v skladu z objektivnimi merili iz člena 107(1) Pogodbe, zato ugotovitve iz tega sklepa ne bi bile omajane, tudi če bi bilo mogoče pokazati, da je Komisija v drugi odločbi odločila drugače [152].
It sells a variety of related software, services, peripherals, networking solutions and third-party digital content and applications throughout the world.
V vsakem primeru se Komisija ne strinja z razlago skupine Apple odločbe Groepsrentebox.
ASI handles the procurement, sales and distribution activities associated with the sale of Apple products to related parties and third-party customers across the EMEIA and APAC regions.
V nasprotju s trditvijo skupine Apple navedena odločba ne potrjuje, da je treba, če se davčni ukrep odobri v korist družbe, ki dobiček dosega z notranjimi posli, referenčni sistem nujno omejiti na družbe, ki dobiček dosegajo s takimi posli.
AOE manufactures a specialised range of computer products for the EMEIA market and supplies all its finished products to related parties.
Poleg tega cilj davčnega ukrepa, ki je bil predmet navedene odločbe Komisije, ni primerljiv s ciljem ukrepa, ki se presoja v obravnavani zadevi, zato se ugotovitve, ki lahko izhajajo iz navedene odločbe, ne uporabljajo za obravnavno zadevo.
To the extent the contested tax rulings relieve ASI and AOE of a tax liability they would otherwise have been obliged to pay under the ordinary rules of taxation of corporate profit in Ireland, the aid granted under those rulings constitutes operating aid, in that it relieves those undertakings from a charge that they would normally have had to bear in their day-to-day management or normal activities.
Shemo Groepsrentebox so uvedli nizozemski organi, da bi zmanjšali razliko v davčni obravnavi med financiranjem s kapitalskim vložkom in posojilom znotraj skupine ter tako zmanjšali arbitražo med navedenima dvema načinoma financiranja znotraj skupine [153].
The Court of Justice has consistently held that operating aid in principle distorts competition [131], so that any aid granted to ASI and AOE should be considered to distort or threaten to distort competition by strengthening the financial position of ASI, AOE and the Apple group on the markets on which they operate.
Komisija je v končni odločbi ugotovila, da glede na cilj ukrepa „le v skupinah [ne pa v samostojnih družbah] lahko obstaja arbitraža med financiranjem s kapitalskim vložkom in posojilom“ [154].
In particular, by relieving those undertakings of a tax liability they would otherwise have had to bear and which competing undertakings have to carry, the contested tax rulings free up resources for those undertakings to invest in their business operations, thereby distorting competition on the market, so that the fourth condition for a finding of aid is also fulfilled in this case.
Ob upoštevanju te ugotovitve in cilja sheme, ki je bil „zmanjšanj[e] spodbud za arbitražo med financiranjem s kapitalskim vložkom in posojilom ter ob zagotovitvi davčne nevtralnosti v tej zvezi“ [155], je Komisija menila, da je referenčni sistem v tej zadevi vključeval samo družbe, zavezane za plačilo davka od dohodkov pravnih oseb, ki so bile vključene v finančne transakcije znotraj skupine [156].
As regards the third condition for a finding of aid, an advantage for the purposes of Article 107(1) of the Treaty is any economic benefit that an undertaking would not have obtained under normal market conditions, that is to say, in the absence of the State intervention [132].
Nasprotno pa je cilj spornih davčnih stališč določiti davčno osnovo družb ASI in AOE za izračun njune davčne osnove za namene pobiranja davka od dohodkov pravnih oseb na Irskem od tega zneska.
Thus, whenever the financial situation of an undertaking is improved as a result of a State intervention, an advantage is present.
Medtem ko bi bilo mogoče trditi, da je cilj odločbe Groepsrentebox veljaven samo v okviru skupine (saj je dejstvo, da se samostojne družbe ne soočajo z vprašanjem arbitraže med različnimi oblikami financiranja), pa je določanje davčne osnove za izračun letne obveznosti glede plačila davka od dohodkov pravnih oseb enako pomembno in velja tako za gospodarske subjekte, ki dosegajo dobiček na podlagi notranjih poslov, kot tudi za samostojne domače družbe.
Such an improvement is shown by comparing the financial situation of the undertaking as a result of the contested measure with the financial situation of that undertaking had the measure not been granted [133].
Poleg tega družba ASI deluje kot dobavna in distribucijska družba skupine Apple, družba AOE pa kot proizvodna družba.
An advantage can consist both in the granting of positive economic advantages as well as in the mitigation of charges normally included in the budget of an undertaking [134].
Ti družbi zagotavljata storitve drugim družbam skupine Apple.
As regards fiscal measures, an advantage may be granted through different types of reduction in an undertaking's tax burden and, in particular, through a reduction in the taxable base or in the amount of tax due [135].
Vendar bi bilo mogoče transakcije, ki jih izvajata, izvajati tudi v drugačnih okoliščinah, ne le v skupini.
As the Commission will demonstrate in Section 8.2.2, the contested tax rulings result in a lowering of ASI's and AOE's corporation tax liability in Ireland by reducing those undertakings' annual taxable profits, and thus their taxable bases, for the purposes of levying corporation tax on those profits under the ordinary rules of taxation of corporate profit in Ireland.
Skupina Apple si večino svojih vložkov dejansko zagotovi pri neodvisnih proizvajalcih.
The contested tax rulings therefore confer an economic advantage on those companies through a reduction in their taxable base.
Navedene značilnosti te zadeve potrjujejo, da ugotovitve Komisije iz odločbe Groepsrentebox – tj. da glede financiranja s posojili znotraj skupine pravni in dejanski položaj povezanih družb ni primerljiv s položajem nepovezanih družb – ni mogoče posplošiti na primere, v katerih je cilj davčnega stališča določiti davčno osnovo za namene pobiranja davka od dohodkov pravnih oseb od tega zneska.
As regards the selective nature of that advantage, the Court of Justice has previously held that in the case of an individual aid measure, as opposed to a scheme, ‘the identification of the economic advantage is, in principle, sufficient to support the presumption that it is selective’ [136], without it being necessary to analyse the selectivity of the measure according to the three-step analysis devised by the Court of Justice for fiscal State aid schemes [137].
V skladu z neodvisnim tržnim načelom se poslovni in finančni odnosi med povezanimi družbami, ki sodelujejo v notranjih poslih, ne bi smeli razlikovati od odnosov, ki bi se ustvarili med neodvisnimi družbami [157].
Since the contested tax rulings are individual aid measures granted only to ASI and AOE, a finding that those measures grant an advantage to ASI and AOE already suffices to conclude that that advantage is selective in nature.
Cilj pravil o določanju transfernih cen je prav primerjati transakcije med povezanimi družbami/družbami v skupini s transakcijami med neodvisnimi družbami, da se popravi morebitno odstopanje.
Nevertheless, for the sake of completeness, the Commission will examine those measures according to the three-step analysis devised by the Court of Justice for fiscal aid schemes to demonstrate that they are also selective under that analysis.
Glede na navedeno se skupina Apple neupravičeno opira na odločbo Groepsrentebox.
However, in so doing, the Commission's assessment of whether the contested measures constitute a derogation from the reference system (the second step of the selectivity analysis) will coincide with its assessment of whether those measures confer an advantage on ASI and AOE [138].
Referenčni sistem ni omejen zgolj na oddelek 25 TCA 97
That is because the identification of the advantage flowing from the tax measure requires a comparison of the economic position of the beneficiary of that measure with the economic position of that undertaking had the measure not been granted, while the identification of the derogation from the reference system requires a comparison of the economic position of the beneficiary of that measure with the economic position of operators who are in a comparable factual and legal situation to the beneficiary in the light of the objectives of that reference system and who do not benefit from the tax measure in question.
Irska [158] in skupina Apple [159] trdita, da družbe nerezidentke niso v primerljivem dejanskem in pravnem položaju z družbami rezidentkami, saj so družbe rezidentke obdavčene na podlagi svojega svetovnega dohodka, medtem ko družbe nerezidentke plačujejo le davek od lokalno doseženega dohodka, tj. dohodkov iz poslovanja, ustvarjenih neposredno ali posredno prek ali iz irskega zastopstva ali podružnice.
In other words, where a tax measure results in an unjustified reduction of the tax liability of a beneficiary that would otherwise be subject to a higher level of tax under the ordinary rules of taxation, that reduction constitutes both the advantage granted by the tax measure and the derogation from the reference system.
Komisija to razlikovanje sprejema, vendar meni, da z njim še ni mogoče utemeljiti opredelitve referenčnega sistema, ločenega od običajnih pravil obdavčitve dobička pravnih oseb na Irskem.
EXISTENCE OF A SELECTIVE ADVANTAGE
Ostaja dejstvo, da sta obe vrsti družb za namene določitve njune davčne osnove in njunih obveznosti glede plačila davka od dohodkov pravnih oseb v primerljivem dejanskem in pravnem položaju, kar zadeva bistveni cilj teh pravil, tj. obdavčiti dobiček vseh družb, zavezanih za plačilo davka na Irskem, pa naj bodo rezidentke ali nerezidentke [160].
According to settled case-law, ‘Article 92(1) [now Article 107(1)] of the Treaty requires it to be determined whether, under a particular statutory scheme, a State measure is such as to favour ‘certain undertakings or the production of certain goods’ in comparison with others which, in the light of the objective pursued by the scheme in question, are in a comparable legal and factual situation.
Kar zadeva metodo določanja davčne osnove, so davkoplačevalci rezidenti in nerezidenti obdavčeni na podlagi dobička (dohodka in obdavčljivih kapitalskih dobičkov), ne glede na to, kako ga dosežejo, pri čemer se ta tako za irske družbe rezidentke kot za družbe nerezidentke opredeli na podlagi pravil, predstavljenih v uvodnih izjavah 69 in 70.
If it is, the measure concerned fulfils the condition of selectivity’ [139].
V obravnavani zadevi irski podružnici družb ASI in AOE – čeprav sta ASI in AOE družbi nerezidentki – ustvarjata dohodek in dobiček kot katera koli družba rezidentka, ki izvaja poslovno dejavnost, v primeru dohodkov iz proizvodnje ali prodaje blaga in storitev na Irskem pa obdavčitev družb rezidentk in družb nerezidentk temelji na isti vrsti dohodka [161].
In the case of fiscal State aid schemes, the Court of Justice has devised a three-step analysis to determine whether a measure is selective [140].
To, da so družbe nerezidentke in rezidentke z vidika metode določanja njihove davčne osnove v primerljivem položaju, je še dodatno podkrepljeno s sodno prakso Sodišča v zvezi z obdavčitvijo podružnic v okviru člena 49 Pogodbe.
First, the common or normal tax regime applicable in the Member State is identified: ‘the reference system’.
Tako je na primer Sodišče v sodbi Royal Bank of Scotland odločilo, da sta družba s sedežem v Grčiji in grška podružnica družbe, ki ima sedež v drugi državi članici, v objektivno primerljivem položaju.
Second, it is determined whether the tax measure in question constitutes a derogation from that system, in so far as it differentiates between economic operators who, in light of the objectives intrinsic to the system, are in a comparable factual and legal situation.
Sodišče je sicer priznalo, da so družbe s sedežem v Grčiji obdavčene na podlagi svetovnega dohodka, medtem ko družbe nerezidentke plačujejo davek le od lokalno doseženega dobička, vendar je nato še pojasnilo, „da okoliščina, ki izhaja iz omejene davčne suverenosti države, v kateri dohodek nastane, v odnosu do države, v kateri ima družba sedež, še ne preprečuje, da se obe kategoriji družb obravnavata – če se vse ostalo ujema–, kot da sta v primerljivem položaju, kar zadeva metodo določanja davčne osnove“ [162].
If the measure constitutes a derogation from the reference system, it is then established, in the third step of the analysis, whether that measure is justified by the nature or the general scheme of the reference system.
Podobno je Sodišče v sodbi CLT-UFA odločilo, da ni nobene objektivne utemeljitve za to, da se družba, ker ima sedež in osrednjo upravo v Luksemburgu, glede nemške podružnice obravnavana drugače in manj ugodno, kot če bi svojo dejavnost opravljala v Nemčiji kot družba z omejeno odgovornostjo ali delniška družba s sedežem in/ali osrednjo upravo v Nemčiji.
A tax measure which constitutes a derogation to the application of the reference system may be justified if the Member State concerned can show that that measure results directly from the basic or guiding principles of that tax system [141].
Sodišče je zlasti menilo, „da nacionalna ureditev glede načina določitve davčne osnove ne vsebuje razlikovanja med družbami s sedežem v drugi državi članici – glede na to, ali opravljajo svojo dejavnost po podružnicah ali hčerinskih družbah –, ki bi utemeljevalo različno obravnavanje obeh vrst družb.“ [163]
If that is the case, the tax measure is not selective.
Komisija se ne strinja s trditvijo Irske [164], da ta sodna praksa pomeni, da je treba družbe rezidentke in nerezidentke obdavčiti na podlagi enake osnove, kar zadeva vire dohodka, vključene v obdavčitev.
The burden of proof in that third step lies with the Member State.
Glede tega sprejema, da so zaradi načela teritorialnosti pri družbah rezidentkah in nerezidentkah predmet obdavčitve različni viri dohodkov, kar je priznalo tudi Sodišče.
DETERMINATION OF THE REFERENCE SYSTEM
Vendar po mnenju Komisije ta sodna praksa pomeni, da z rezidentskim statusom davkoplačevalca, ki je pravna oseba – ker se za družbe rezidentke in nerezidentke uporabljajo enaka običajna pravila obdavčitve dobička pravnih oseb –, ni mogoče utemeljiti diskriminatorne davčne obravnave nobene od teh vrst družb pri določanju njihove obveznosti glede plačila davka od dohodkov pravnih oseb na podlagi teh pravil.
Reference system composed of the ordinary rules of taxation of corporate profit in Ireland
Povedano drugače, družbe obeh vrst so glede obdavčitve dobička, ki ga ustvarijo kot pravne osebe na Irskem, v podobnem dejanskem in pravnem položaju.
As a general rule, a reference system is composed of a consistent set of rules that apply on the basis of objective criteria to all undertakings falling within its scope as defined by its objective.
Kar zadeva določitev obveznosti glede plačila davka od dohodkov pravnih oseb, se ta tako za družbe nerezidentke kot za družbe rezidentke določi enako, tj. z obračunom standardne stopnje davka od dohodka pravnih oseb od zneska neto dobička iz dejavnosti družbe rezidentke ali podružnice družbe nerezidentke ob koncu davčnega leta [165].
The identification of the reference system therefore depends on elements such as the taxable persons, the taxable base, the taxable events and the applicable tax rates.
Torej so tudi s tega vidika družbe obeh vrst glede obdavčitve dobička, ki ga ustvarijo kot pravne osebe na Irskem, v podobnem dejanskem in pravnem položaju.
In this case the reference system is the ordinary rules of taxation of corporate profit under the Irish corporate tax system, which have as their intrinsic objective the taxation of profit of all companies subject to tax in Ireland [142].
Sklep v zvezi z referenčnim sistemom
As explained in Section 2.3, corporation tax in Ireland is charged on profits (income and chargeable gains) of a company however arising [143].
Glede na navedeno Komisija meni, da referenčni sistem, glede na katerega bi bilo treba preučiti sporni davčni stališči, sestavljajo običajna pravila obdavčitve dobička pravnih oseb na Irskem, kot so predstavljena v uvodni izjavi 228 in dodatno pojasnjena v oddelku 2.3 ter katerih bistveni cilj je obdavčitev dobička vseh družb, zavezanih za plačilo davka na Irskem.
The calculation of the corporate taxable base takes as its starting point the corporate accounting profit [144].
Kot je pojasnjeno v uvodnih izjavah 229 in 235, ta referenčni sistem vključuje tako neintegrirane kot integrirane družbe in, kot je pojasnjeno v uvodnih izjavah 237 do 241, tako družbe rezidentke kot nerezidentke.
Irish-resident companies are subject to corporation tax on their worldwide income and capital gains [145].
Torej bi bilo treba oddelek 25 TCA 97 obravnavati kot sestavni in potrebni del tega referenčnega sistema, ne pa kot da je sam zase ločen referenčni sistem.
Non-resident companies operating through a branch or agency in Ireland are subject to corporation tax on the profits connected with their branch or agency and on any capital gains arising on the disposal of assets used for the purposes of the branch or agency [146].
To, da v tej zadevi ustrezni referenčni sistem sestavljajo običajna pravila obdavčitve dobička pravnih oseb na Irskem, potrjujeta sami sporni davčni stališči.
Companies that are not resident in Ireland and do not trade through a branch or agency in Ireland are only liable to income tax on any Irish-source income and to capital gains tax on gains arising on the disposal of certain Irish assets, subject to any treaty relief that may be available [147].
Namen teh stališč je določiti letni obdavčljivi dobiček družb ASI in AOE na Irskem za namene pobiranja davka od dohodkov pravnih oseb od tega dobička na podlagi navedenih pravil.
The corporate tax rate applicable to the profit of all companies subject to tax in Ireland is 12,5 % for profit derived from trading income and 25 % for non-trading income [148].
Obdavčljivi letni dobiček družb ASI in AOE na Irskem, ki izhaja iz uporabe spornih davčnih stališč, se namreč obdavči na podlagi oddelka 21(1) TCA 97 po standardni stopnji davka od dohodka pravnih oseb v višini 12,5 % za dohodke iz poslovanja in 25 % za neposlovne dohodke, kar se ujema z obdavčitvijo dobička vsake druge družbe, zavezane za plačilo davka na Irskem, pa naj bo neintegrirana ali integrirana oziroma rezidentka ali nerezidentka.
From the perspective of the aforementioned rules, all companies having an income are considered to be in a similar factual and legal situation, since the objective of those rules is the taxation of profit subject to tax in Ireland.
Torej je končni cilj postopkov, izpeljanih za namene spornih davčnih stališč, ta, da se za družbi ASI in AOE izračuna letni obdavčljivi dobiček, ki zagotavlja obdavčitev teh družb nerezidentk na podlagi njunega lokalno doseženega dohodka na podoben način, kot so obdavčene neintegrirane družbe rezidentke na podlagi običajnih pravil obdavčitve dobička pravnih oseb na Irskem.
Consequently, all companies subject to tax in Ireland, whether resident or non-resident, are in a comparable factual and legal situation as regards the ordinary rules of taxation of corporate profit in Ireland.
Kot je v upravnem postopku pojasnila sama Irska: „[Irish] Revenue med svojimi običajnimi postopki sodeluje z davkoplačevalci, da se tako zagotovi jasnost uporabe davčne zakonodaje […].
That reference system includes both non-integrated companies that derive their profit from arm's length transactions carried out on the market and integrated companies that (partly) derive their profit from transactions carried out within the same company or corporate group.
Namen tega je zagotoviti, da te družbe plačajo pravilni irski davek od dela dobička, ki je znotraj področja uporabe irskega davka od dohodkov pravnih oseb, kar v zvezi z družbami nerezidentkami vključuje delež njihovega dobička, ki ga je mogoče pripisati transakcijam njihove irske podružnice.
The Irish corporate tax system does not distinguish between companies which derive their profit from market transactions only, such as non-integrated standalone companies, and companies which derive their profit through internal dealings between companies of the same corporate group or between parts of the same company, such as integrated companies.
V tem okviru [Irish] Revenue sodeluje z družbama Apple Operations Europe in Apple Sales International, da se zagotovi, da je bil dobiček, pripisan njunima irskima podružnicama, sorazmeren z dejavnostmi, ki jih izvajata ti podružnici.“ [166]
Both types of companies are subject to corporation tax on their taxable profit at the standard corporate tax rate under the ordinary rules of taxation of corporate profit in Ireland.
SELEKTIVNA PREDNOST ZARADI ODSTOPANJA OD OBIČAJNIH PRAVIL OBDAVČITVE DOBIČKA PRAVNIH OSEB NA IRSKEM, KAR JE PRIVEDLO DO ZMANJŠANJA DAVČNE OSNOVE
Thus, non-integrated and integrated companies subject to tax in Ireland should be considered to be in a comparable factual and legal situation as regards those rules.
Funkcija davčnega stališča je vnaprej določiti, kako se bo splošni davčni sistem uporabljal za posamezen primer ob upoštevanju njegovih posebnih dejstev in okoliščin.
The fact that the taxable profit of non-integrated and integrated companies is determined in a different manner does not alter this conclusion.
Vendar pa je treba ob izdaji takega stališča – kot pri katerem koli drugem davčnem ukrepu – upoštevati pravila o državnih pomočeh.
In the case of a non-integrated company that transacts on the market, that company's taxable profit can, in principle, be directly observed and calculated on the basis of such market transactions, as it is based on the difference between income and costs in a competitive market.
Kadar davčno stališče brez utemeljitve odobri rezultat, ki ne ustreza zanesljivo temu, kar bi bila posledica običajne uporabe splošnega davčnega sistema, lahko tako davčno stališče daje selektivno prednost naslovniku, kolikor navedena selektivna obravnava povzroči znižanje davčne obveznosti navedenega davčnega zavezanca v državi članici v primerjavi s podjetji v podobnem dejanskem in pravnem položaju.