natgillin/translations-raw huggingface dataset:
The legal position is thus unhelpful in a PE context, since Article 7(2) requires the PE to be treated as if it were a separate and independent enterprise, performing its own functions, assuming its own risk and owning or using assets on its own.
Zdi se, da so v poročilu še druge netočnosti: v njem je navedeno, da irska podružnica ne opravlja nikakršne trženjske dejavnosti, za kar se zdi, da je v nasprotju s trditvami Irske in skupine Apple.
It is therefore necessary under the arm's length principle of Article 7 to develop a mechanism for attributing risks, economic ownership of assets and capital to the hypothetically separate and independent PE, for associating with the hypothetically separate and independent PE the rights and obligations arising out of transactions between separate enterprises and the enterprise of which the PE is a part and for recognising and determining the nature of the dealings (i.e. the intra-enterprise equivalents of separate enterprise transactions) between the hypothetically separate PE and other parts of the enterprise of which the PE is a part.’, p. 14.
Glej v zvezi s tem odstavek 3.18 smernic OECD za določanje transfernih cen iz leta 2010: „Izbira testne stranke bi morala biti skladna s funkcijsko analizo transakcije.
Ireland explained that the application of Section 25 TCA 97 requires Irish Revenue to exercise judgment by taking into account the particular facts and circumstances of each case which may include ‘the functions performed by any branch, its interest (if any) in the assets of the company, the nature and level of any risks assumed by the branch, and the overall contribution made by the branch to the company's profits.’
Splošno pravilo se glasi, da je testna stranka tista stranka, pri kateri se lahko metoda za določanje transfernih cen uporabi na najzanesljivejši način in za katero se lahko ugotovijo najzanesljivejše primerljivke, kar pomeni, da bo to najpogosteje tista stranka, pri kateri je funkcijska analiza manj zapletena.“
Observations of Ireland on the Opening Decision, paragraph 21.
Irska trdi, da to izhaja iz uporabe oddelka 25 TCA 97, v skladu s katerim je treba upoštevati samo dejavnosti, ki potekajo v irskih podružnicah.
Apple submits in its comments on the Opening Decision, paragraphs 154 and 155, that the profit attribution exercise under Section 25 TCA 97 is conducted on the basis of the following criteria: ‘(i) the branch's activities (in particular, the functions performed, the assets held and the risks borne by the branch), (ii) the value generated by those activities and the actual costs borne by the branch, and (iii) a comparison with other companies in a comparable sector or industry.’
Glej uvodno izjavo 94.
According to Apple, these key principles determined the application of Section 25 TCA 97 at the time of the contested tax rulings and continue to apply today.
Zdi se, da je v ad hoc poročilu [davčnega svetovalca skupine Apple] zastopano mnenje, da prihodki od prodaje niso primeren kazalnik ravni dobička za dejavnosti distribucije.
See also, [Apple's advisor] opinion, as described in recital 204.
V skladu s tem poročilom so lahko prihodki od prodaje v tem primeru ustrezni samo za distribucijske dejavnosti, ki so omejene na logistiko, družba ASI pa ima pomembne funkcije podpore strankam in zagotavlja jamstva za vse prodano blago.
Apple's comments on the Opening Decision, paragraphs 154 and 155.
Glej Transactional profits transfer pricing methods, Comments on a series of draft issues notes (Metode transakcijskega dobička za določanje transfernih cen, Komentar k nizu opomb o odprtih vprašanjih), [davčni svetovalec skupine Apple], z dne 30. aprila 2008, kjer davčni svetovalec skupine Apple navaja, da „[davčni svetovalec skupine Apple] meni, da je v nekaterih primerih mogoče podpreti uporabo Berry kazalnika v visoko povezanih skupinah, v katerih se ‚prodaja‘ izvaja predvsem na regionalni ali globalni ravni, funkcija prodajne družbe pa je predvsem logistična “.
Letter from Ireland of 4 May 2015, p. 4.
Glej tudi Transactional profits transfer pricing methods, Comments on a series of draft issues notes (Metode transakcijskega dobička za določanje transfernih cen, Komentar k nizu opomb o odprtih vprašanjih), [davčni svetovalec skupine Apple], z dne 30. aprila 2008, kjer davčni svetovalec skupine Apple navaja, da „je [davčni svetovalec skupine Apple] seznanjen s stališčem delovne skupine [organizacije OECD], da bi bilo treba Berry kazalnik uporabljati samo za nagrajevanje prodajnih dejavnosti in da je kazalnik v zvezi s prihodki od prodaje ustreznejši, razen v primerljivih položajih, če bi se neodvisne stranke, ki poslujejo v skladu z neodvisnim tržnim načelom, dogovorile drugače“.
See, for example, recitals 113, 163, 185, 188, 195, 204, 205, 209 and 210.
Delovna skupina organizacije OECD je poimenovanje za delovne skupine v OECD, ki jih načeloma sestavljajo predstavniki držav članic, posvečajo pa se posebnim vprašanjem, kot je na primer določanje transfernih cen.
See recital 114.
Sklep o začetku postopka, uvodna izjava 67: „Pravzaprav […] so se prihodki družbe ASI od prodaje v treh letih od 2009 do 2012 povečali za 415 %, in sicer na 63,9 milijard USD.
See recital 50.
Stroški poslovanja, kot se odražajo z obdavčljivimi dohodki […], pa so se v istem obdobju povečali za [15–20] %.“
In its review of the Irish rulings practice on profit allocation to the branch of a non-resident company (see recitals 384 to 396), the Commission identified situations of other companies incorporated but not tax resident in Ireland, but in the jurisdiction where those companies would have been managed and controlled.
Glej uvodno izjavo 135.
Tax residence of companies incorporated in Ireland was presented to be, for example, in […] (see Company [I]) and in […] (See Company [D]).
Glej v zvezi s tem odstavek 2.87 smernic OECD za določanje transfernih cen iz leta 2010, ki se glasi: „Imenovalec bi se moral osredotočiti na ustrezen kazalnik(e), ki odraža vrednost funkcij, ki jih opravlja testna stranka v transakciji pod drobnogledom, ob upoštevanju vloženih sredstev in prevzetega tveganja.“
In a number of cases the tax residence was not specified in the ruling requests.
Glej na primer uvodno izjavo 55.
Apple's CEO stated ‘My understanding is there is not a tax residence for either-for any of the three subsidiaries that you just named [AOI, ASI and AEO]’ in Hearing of Offshore Profit Shifting and the U.S. Tax Code Part 2 (Apple Inc.) of the Permanent Subcommittee on Investigations of the US Senate, 21 May 2013.p.
Glej na primer preglednico o uporabi kazalnikov ravni dobička v Transfer Pricing Rules and Compliance Handbook, Marc M. Levey, Steven C. Wrappe, Kerwin Chung, 2006.Donos na sredstva (ROA)Formula: dobiček iz poslovanja/poslovna sredstvaPogosto se uporablja za preverjanje: proizvajalcevMarža iz poslovanjaFormula: dobiček iz poslovanja/neto prodajaPogosto se uporablja za preverjanje: distributerjevBerry kazalnikFormula: bruto dobiček/odhodki iz poslovanjaPogosto se uporablja za preverjanje: distributerjev z malo funkcijamiNeto dodatek na stroškeFormula: dobiček iz poslovanja/skupni stroškiPogosto se uporablja za preverjanje: ponudnikov storitev in pogodbenih proizvajalcev
See also Figure 7 of this Decision, reproducing an extract of ASI's 2012 annual report, which states ‘[t]he company is not tax resident in any jurisdiction’.
Glej odstavek 2.101 smernic OECD za določanje transfernih cen iz leta 2010.
See recitals 51, 112 and 200.
Glej uvodno izjavo 337.
See also Statements of Tim Cook, CEO of Apple, and Phillip Bullock, Head of Tax Operations, Apple Inc., in: Hearing of Offshore Profit Shifting and the U.S.
To načelo je pojasnjeno v zvezi s prestrukturiranjem podjetij v odstavku 9.10 smernic OECD za določanje transfernih cen iz leta 2010, kjer je navedeno: „Pogosto je posledica spremembe poslovnega modela ta, da se lokalno podjetje preoblikuje v podjetje, ki prevzema majhno tveganje (na primer, v distributerja z majhnim tveganjem ali v pogodbenega proizvajalca z majhnim tveganjem).
Tax Code Part 2 (Apple Inc.) of the Permanent Subcommittee on Investigations of the US Senate, 21 May 2013. p. 41.
Tem podjetjem so pripisani razmeroma nizki (ampak praviloma stabilni) donosi, glede na to, da je podjetniško tveganje prevzela druga oseba, ki ji je pripisan preostali dobiček.“
See recitals 199 and 200.
Glej v zvezi s tem odstavek 2.87 smernic OECD za določanje transfernih cen iz leta 2010: „Praviloma in upoštevaje proučitev dejstev in okoliščin zadeve so lahko prodajni in distribucijski poslovni odhodki primerna osnova za distribucijsko dejavnost, celotni stroški ali poslovni odhodki so lahko primerna osnova za storitveno ali proizvodno dejavnost in poslovna sredstva so lahko primerna osnova za kapitalsko intenzivne dejavnosti, kot so določene proizvodne dejavnosti ali gospodarske javne službe.“
When presenting the calculation of the tax charge Apple begins by taking the overall accounting profit of ASI (in fiscal year 2007 approximately USD 1844 million) and applying the 12,5 % Irish tax rate for trading income to that overall profit to arrive at a theoretical corporation tax liability for ASI in Ireland (approximately USD 230 million).
Glej v zvezi s tem odstavek 2.101 smernic OECD za določanje transfernih cen iz leta 2010: „pri uporabi Berry kazalnikov (se) enakovredno postavljajo vprašanja […] v zvezi z izključenimi stroški.
It then adds to that amount the tax charge related to interest income charged at the rate of 25 %.
Da bi Berry kazalnik bil primeren za preverjanje plačila povezane transakcije (na primer, transakcije z distribucijo proizvodov), je potrebno, da:je vrednost opravljenih funkcij v povezani transakciji (ob upoštevanju vloženih sredstev in prevzetega tveganja) sorazmerna s poslovnimi odhodki,na vrednost opravljenih funkcij v povezani transakciji (ob upoštevanju vloženih sredstev in prevzetega tveganja) nima bistvenega vpliva vrednost distribuiranih proizvodov, kar pomeni, da ni sorazmerna s prihodki od prodaje, indavčni zavezanec v povezanih transakcijah ne opravlja nobene druge bistvene funkcije (na primer, funkcijo proizvodnje), ki bi jo bilo treba plačati z uporabo druge metode ali finančnega kazalnika.“
From the resulting theoretical amount of tax due under standard tax rate in Ireland, Apple deducts an amount set in such a manner so as to reduce the theoretical amount of the tax charge to the level of the tax charge endorsed by contested tax rulings for ASI's Irish branch (approximately USD 8,9 million).
Glej odstavek 2.47 smernic OECD za določanje transfernih cen iz leta 2010.
This deduction of an amount of approximately USD 224 million is presented as an adjustment for ‘income taxed at lower rates’.
V skladu s finančnimi poročili družbe AOE ima ta družba v lasti „surovine“ ter „nedokončane in dokončane proizvode“.
A similar process is followed to arrive at the corporation tax liability of ASI's Irish branch in Figure 7, except that Apple applies a [1-5] % corporate income tax rate to ASI's overall accounting profit.
Glej v zvezi s tem odstavek 2.93 smernic OECD za določanje transfernih cen iz leta 2010: „Pri uporabi metode stopnje čistega dobička, ki temelji na stroških, se pogosto uporabijo celotni stroški, ki vključujejo vse neposredne in posredne stroške, ki se lahko pripišejo dejavnosti ali transakciji, skupaj s primerno razporeditvijo režijskih stroškov poslovanja.
The [1-5] % figure is presented as the average tax rate for all jurisdictions in which ASI operates.
Poraja se vprašanje, ali in v kolikšnem obsegu je pod tržnimi pogoji sprejemljivo, da se znatni delež stroškov davkoplačevalca obravnava kot izključeni stroški, katerim se ne pripiše nobena prvina dobička (to je, kot stroški, ki jih potencialno lahko izključimo iz imenovalca za izračun stopnje čistega dobička).
No further detail or clarification is provided as to how the [1-5] % have been produced by Apple.
To je odvisno od tega, v kolikšni meri bi neodvisna stranka v primerljivih okoliščinah soglašala s tem, da ne zasluži dodatka na stroške za del stroškov, ki jih nosi.“
It does not seem possible to reconcile the [1-5] % with any average of taxes applicable in jurisdictions where ASI operates, as ASI has a taxable presence only in Ireland.
Glej uvodni izjavi 167 in 214.
See recital 258.
Glej prošnjo za davčno stališče z dne 16. maja 2007, na kateri temelji stališče iz leta 2007, str. 1.
See recital 272.
Stališča Irske k sklepu o začetku postopka, točka 119.
Such as the absence of employees, the absence of a permanent establishment and the absence of reference to any office facilities distinct from Apple Inc.
Glej uvodno izjavo 65.
See recitals 113, 163, 189, 205 and 210.
Zadeva C-6/12, P Oy EU:C:2013:525, točke od 25 do 28 in navedena sodna praksa.
Apple summarised the [Apple's advisor] opinion as regards the activities of the board meetings as follows: ‘AOE/ASI board minutes (…) show decision making regarding issues of key strategic importance for AOE/ASI, 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.’
Glej stališča skupine Apple k sklepu o začetku postopka, točka 112.
Submission of 7 September 2015, p. 7; see recital 205.
Glej uvodno izjavo 170.
See recital 113.
Stališča Irske k sklepu o začetku postopka, točka 121 in naslednje.
The discussions in ASI's and AOE's board meetings of August 2013 where powers of attorney regarding the defence of IP would have been granted, concern an activity regarding the IP which, according to the CSA, neither ASI nor AOE were able to ensure.
Stališča skupine Apple k sklepu o začetku postopka, točka 115 in naslednje.
Therefore, delegating such activities to US employees of the group was in principle not necessary, as only Apple Inc. was allowed to defend the IP under the CSA even in the absence of any delegation.
Stališča Irske k sklepu o začetku postopka, točka 127.
See recital 127.
Glej ad hoc poročilo [davčnega svetovalca skupine Apple] o transfernih cenah, str. 13: „udeleženi geografski trgi, pogodbeni pogoji, proizvodni program in obseg v zvezi z nepovezanimi distributerji so bistveno drugačni v primerjavi s tistimi, ki so upoštevni za dejavnosti irske podružnice družbe ASI.“
See Section 2.5.7.
Tveganje v zvezi z jamstvom narašča s ceno povezanega blaga, zato pomeni kakovostno blago z blagovno znamko tveganje zaradi njegove razmeroma visoke cene, vključno s stroški za sestavne dele.
The minutes state that the […].
Glej v zvezi s tem odstavek 3.37 smernic OECD za določanje transfernih cen iz leta 1995, ki ponazarja naslednji primer: „Predpostavimo, da davčni zavezanec prodaja povezanemu podjetju videorekorderje vrhunske kakovosti in da se edina razpoložljiva informacija o dobičku primerljive poslovne dejavnosti nanaša na prodajo videorekorderjev srednje kakovosti.
See Minutes of board meeting of ASI on […] August 2014, p. 7.
Predpostavimo, da trg videorekorderjev vrhunske kakovosti in njihova prodaja rasteta, da je težko vstopiti na ta trg, da je na njem malo tekmecev in da so velike možnosti za diferenciacijo izdelkov.
See recital 136.
Vse te razlike verjetno pomembno vplivajo na dobičkonosnost pregledovanih in primerjanih dejavnosti in v takem primeru bi bila potrebna prilagoditev.
The overview table provided by Ireland on 22 April 2016 lists 57 ASI board meetings which took place from the first board meeting of ASI on 5 April 1990 until the end of the accounting period of 2014 (27 September 2014 according to the statutory accounts).
Podobno kot pri drugih metodah bo zanesljivost potrebne prilagoditve vplivala na zanesljivost analize.
Additionally, Apple did not provide the summaries of board meetings provided to the US Senate, held from 2006 to 2012.
Opozoriti je treba, da se lahko dobičkonosnost razlikuje celo pri podjetjih, ki delujeta v popolnoma isti panogi; odvisna je od njunih tržnih deležev, konkurenčnega položaja na trgu itd.“ Ta primer ni bil več naveden v smernicah OECD za določanje transfernih cen iz leta 2010.
Apple referred to the summary in the submission of 15 April 2015 (see letter by Apple of 22 April p. 18).
V podatkovni zbirki Bureau van Dijk, ki jo je uporabila družba PwC, je v zvezi z družbama TECNOTEL ITALIA S.P.A. in MIELCO SPA navedeno, da sta ti družbi v likvidaciji, prav tako pa je v skladu z javnimi viri v likvidaciji družba MEMTEC IBERICA SL.
The overview provided by Ireland in the form of a table does indeed not list 30 board meetings for the period 2006 to 2012 for which minutes have been provided by Ireland on the same day, 22 April 2016.
Glej uvodno izjavo 326.
Minutes of 3 further board meetings which would have taken place over this period have been provided on 24 May 2016 by Ireland.
Pri iskanju po zbirki je uporabljen promet (ali prihodki iz poslovanja).
Finally the table of board of directors meetings of ASI submitted by Apple to the US Senate and submitted by Ireland to the Commission on 15 April 2015, lists 5 further ASI board meetings having taken place between 2006 and 2010, for which minutes have not been provided to the Commission by Ireland at all.
Družba PwC in [davčni svetovalec skupine Apple] imenujeta interkvartilni razpon razpon primerljivih tržnih vrednosti.
The number of all board meetings is therefore 90 based on the minutes provided to the Commission and 92 if all the board meetings listed in the submission to the US Senate did effectively take place (minutes have not been provided for meetings of January 2008 and of October 2009 listed in the submission to the US Senate).
Glej sliko 10.
In both cases the number of board meetings per year for the period 1990 to end September 2014 is on average less than four per year.
Glej uvodno izjavo 217.
Additionally, based on the information submitted by Ireland on 22 April 2016, for the years 1993 to 1997 no board of directors meeting took place, decisions have been adopted only through written resolutions of the board of directors.
Odstavek 3.57 smernic OECD za določanje transfernih cen iz leta 2010 v zvezi s tem navaja: „Lahko se tudi zgodi, da je kljub vsem prizadevanjem, da se izključijo točke, ki imajo manjšo stopnjo primerljivosti, rezultat analize razpon vrednosti, za katere se glede na postopek, uporabljen za izbiro primerljivk, in glede na omejitve pri razpoložljivih informacijah o primerljivkah šteje, da še vedno vsebujejo določene pomanjkljivosti v zvezi s primerljivostjo, ki jih ni mogoče identificirati in/ali kvantificirati in zato niso popravljene.
This would have been also the case for the year 2008 based on the information submitted on 22 April 2016.
V takšnih primerih, če razpon vključuje znatno število opažanj, je mogoče zanesljivost analize izboljšati s pomočjo statističnih orodij, ki za zoženje razpona upoštevajo osrednji trend (na primer interkvartilni razpon ali drugi percentili).“
However, the reference to this business decision only seems to record the transfer as such, which is not related to the management of IP, but constitutes a mere reorganisation of activities, and no discussion on the price or conditions of the transfer seems to have taken place in the board.
Ad hoc poročilo družbe PwC, str. 12.
This is confirmed by the [Apple's advisor] opinion, see recital 205.
Oddelek 8.2.2.2.
See point 12 of the Ireland's observations on the Opening Decision of 5 September 2014.
Glej točko 51 Priloge k poglavju IV smernic OECD za določanje transfernih cen iz leta 2010 in Priloge o Smernicah za izvajanje vnaprejšnjih cenovnih sporazumov po postopku skupnega dogovora (vnaprejšnji cenovni sporazumi po skupnem dogovoru) iz smernic OECD za določanje transfernih cen iz leta 1995.
See, for example, meeting of 22 June 2010 of ASI's board, and meeting of 20 July 2009 of AOE, Table 4 and Table 5 respectively.
Stališča Irske k sklepu o začetku postopka, točka 130.
In both meetings, powers of attorney were delegated to Ms. C. Kearney and Mr M. O'Sullivan, who are employees of Apple based in Ireland, according to the information in the statutory accounts of Irish-based Apple subsidiaries.
Skupina Apple v točki 72 stališč k sklepu o začetku postopka navaja, da je med letoma 1991 in 2006 stalno sodelovala z Irish Revenue glede organizacijske strukture in glavnih dejavnosti irskih podružnic na podlagi splošne pristojnosti Irish Revenue za spremljanje skladnosti z irskimi davčnimi pravili.
See also the minutes of the meeting of 15 November 2010 of AOE's board which state that ‘David O'Connell facilities manager of Apple Cork had been in negotiation on behalf of the Company [AOE] in conjunction with the local conveyancing solicitors for the Company [AOE], […], in relation to leasing additional warehouse space convenient to the facility at Apple Cork […] to facilitate an expansion in production.’
Vendar to ne odtehta dejstva, da bi moral davčni organ po določenem številu let ponovno oceniti, ali sporazum še vedno velja ali pa ga je treba pregledati, predvsem ob upoštevanju dejstva, da se je dejavnost skupine Apple v tem obdobju bistveno razvila.
See recital 163.
Poleg tega se zdi, da ni evidenc o tem domnevnem stalnem sodelovanju, saj je Komisija v dopisu z dne 8. oktobra 2013 od Irske zahtevala, naj spornima davčnima stališčema predloži vse bistvene elemente za utemeljitev teh davčnih stališč.
See recital 122.
Odstavek 4.142 smernic OECD za določanje transfernih cen iz leta 2010: „Če so izpolnjene bistvene predpostavke, lahko da vnaprejšnji cenovni sporazum udeleženim davčnim zavezancem za določeno obdobje gotovost glade davčnega obravnavanja vprašanj določanja transfernih cen, ki so vključena v vnaprejšnji cenovni sporazum.“
According to Apple, the tables in Exhibit to the CSA did not list activities that each participant actually performed but activities that each participant was authorised to perform, see recital 124.
Sklep o začetku postopka, uvodna izjava 65.
This ex post interpretation by Apple of the CSA is not confirmed by the text of the CSA, which contains no such qualifier or limitation.
Stališča skupine Apple k sklepu o začetku postopka, točke 159, 160 in 171.
See recital 167.
Stališča Irske k sklepu o začetku postopka, točka 27.
As also explained in paragraph 1.49 of the 2010 OECD TP Guidelines ‘a factor to consider in examining the economic substance of a purported risk allocation is the consequence of such an allocation in arm's length transactions.
Vendar niti Irska niti skupina Apple nista navedli primerov „običajne upravne prakse“, da bi dokazali domnevno doslednost Irish Revenue pri izdajanju davčnih stališč.
In arm's length transactions it generally makes sense for parties to be allocated a greater share of those risks over which they have relatively more control.’
Glej uvodno izjavo 248.
See recital 108.
Glej tudi stališča skupine Apple k sklepu o začetku postopka, točki 154 in 155.
See recital 284 regarding the only discussion on the CSA at board level, which took place in 2014 in the context of the new corporate structure of Apple in Ireland.
Obe stališči sta povzeti v opombah 188 in 189.
On 27 March 2012, a discussion took place at the level of the ASI's board of directors regarding the distribution territories of ADI.
Glej uvodno izjavo 84.
The minutes of that meeting record that ‘it was reported to the [board of directors] Meeting that discussions had been taking place between the Company [ASI] and Apple Distribution International (‘ADI’) in respect of the proposed appointment of ADI as a distributor for Europe […] ’.
Glej uvodno izjavo 78.
That statement points to the fact that ASI's board of directors had no active involvement in the discussions that were reported to it, but rather that other people representing ASI were involved in those discussion.
Irska je v odgovor na zahtevo, naj predloži stališča o dejavnostih na Irskem, ki so povezana z enakim davčnim vprašanjem kot sporni davčni stališči, predložila sedem stališč o razporeditvi dobička irskim podružnicam devetih družb nerezidentk.