natgillin/translations-raw huggingface dataset:
According to the case-law, the fundamental principle of legal certainty has the effect of preventing the Commission from indefinitely delaying the exercise of its powers [366].
Skupina Apple je leta 2006 ustanovila Baldwin Holdings Unlimited (v nadaljnjem besedilu: Baldwin), družbo, ki je rezidentka na Britanskih Deviških otokih.
However, for the principle of legal certainty to apply, there has to have been a prolonged lack of action on the part of the Commission from the moment that it became aware of the aid and a situation of uncertainty.
Baldwin Holdings Unlimited ima eno delnico kot zastopnik drugih delničarjev v družbah AOI, ASI, AOE in ADI.
A long lapse of time as such is insufficient to claim legal certainty and a delay can be imputed to the Commission only from the time when it learnt of the existence of the aid.
Skupina Apple navaja, da je bila družba Baldwin ustanovljena, da bi imela v lasti eno samo delnico v irskih hčerinskih družbah, ker je irska zakonodaja zahtevala, da ima družba z neomejeno odgovornostjo najmanj dva delničarja.
In this case, since the contested tax rulings were never notified to the Commission by Ireland, nor otherwise publicly available, the Commission could only have learnt of the existence of those rulings when their existence was publicly disclosed, which happened for the first time during hearings of the US Senate.
Skupina Apple navaja, da je bila družba Baldwin ustanovljena na Britanskih Deviških otokih, ker družbi z neomejeno odgovornostjo, katere delničar je družba z neomejeno odgovornostjo, za katero velja zakonodaja države, ki ni država članica EU, ni treba javno objaviti svojih računovodskih izkazov.
Those hearings took place on 21 May 2013, following which the Commission sent a request for information to Ireland on 12 June 2013.
V pododdelku 2 oddelka 23A TCA 97 je prej pisalo: „V skladu s pododdelkoma (3) in (4) družba, ki je ustanovljena v državi, za namene davčnih zakonov in zakonov o davku na kapitalske dobičke velja za rezidentko v državi.“ V pododdelku (3) je pisalo: „Pododdelek (2) ne velja za družbo, ustanovljeno v državi, če je ta družba ustrezna družba in (a) se ukvarja s poslovnimi dejavnostmi v državi ali (b) je povezana z družbo, ki se ukvarja s poslovnimi dejavnostmi v državi.“ Oddelek 23A je bil spremenjen s finančnim zakonom iz leta 2013.
The Commission can therefore not be accused of having infringed the principle of legal certainty due to prolonged lack of action since, from the moment that the Commission could have become aware of the rulings (21 May 2013), it took action within less than a month (12 June 2013).
V skladu z novo različico ni več mogoče, da družba, ustanovljena na Irskem, ne bi imela davčnega rezidentstva, ker se bo družba, ki je ustanovljena na Irskem, obravnavala kot davčna rezidentka, če se ta družba ne obravnava kot davčna rezidentka v kateri drugi davčni jurisdikciji.
As regards Ireland's argument that the principle of legal certainty has been breached because the Commission is acting against its decisional practice that the only valid reference point is the national tax system, the Commission recalls that the reference system against which it assesses the existence of a selective advantage in this case is the ordinary rules of taxation of corporate profit in Ireland.
Kot navaja skupina Apple in kot je sprejela Irish Revenue, sta obe družbi centralno upravljani in nadzorovani zunaj meja Irske.
It further recalls that, while the Member States enjoy fiscal autonomy in the field of direct taxation, any fiscal measure a Member State adopts must comply with the Union State aid rules, which bind the Member States and enjoy primacy over their domestic legislation [367].
Z izjemo singapurske podružnice AOE, glej uvodno izjavo 111.
In that regard, the Commission recalls that Article 107(1) of the Treaty, as interpreted by the Court of Justice, [368] prohibits a fiscal measure which allows an integrated company to determine its taxable profit in a manner that does not reflect a profit which would arise in conditions of free competition, that is to say on the basis of prices negotiated by independent undertakings negotiating under comparable circumstances at arm's length.
V okviru zaslišanj v ameriškem senatu je skupina Apple izjavila, da družba ASI ni imela davčnega rezidentstva ne na Irskem ne v ZDA, glej dokazno gradivo zaslišanja v zvezi s prelivanjem dobička offshore in davčnim zakonikom ZDA, 2. del, (Apple Inc.)
In adopting this Decision, the Commission is applying Article 107(1) of the Treaty to the contested tax rulings, which the Commission has found to produce an outcome that deviates from the ordinary rules of taxation of corporate profit in Ireland in that they allow ASI and AOE to determine their taxable profit in a manner that does not reflect an arm's length profit.
(Hearing of Offshore Profit Shifting and the U.S. Tax Code Part 2 (Apple Inc.)) stalnega pododbora ameriškega senata za preiskave, 21. maj 2013, str. 24.
As regards Ireland's argument that the Commission is imposing international standards and applying guidance from 2010 to rulings issued before that date, the Commission recalls that its conclusion in this Decision is based on an infringement of Article 107(1) of the Treaty, which has been a part of Ireland's legal order since 1973, and not the OECD framework.
Irska je v točki 12 svojih pripomb k sklepu o začetku postopka navedla, da „so se vse ključne strateške poslovne odločitve v zvezi z družbama AOE in ASI sprejemale zunaj Irske in […] da sta bili družbi funkcionalno upravljani in nadzirani v ZDA“.
To the extent the Commission refers to the OECD framework in this Decision, it does so because that framework provides value guidance on whether a method for determining the taxable profit of a branch produces a reliable approximation of a market-based outcome in line with the arm's length principle, since it is the result of expert discussions in the context of the OECD and it elaborates on techniques aimed to address common challenges in international taxation.
Glej tudi Cookovo mnenje, ki pravi: „Po mojem mnenju je na podlagi opisa dejstev, ki sem ga prejel o njunih dejavnostih na Irskem, nesporno, da sta centralna uprava in nadzor v primeru družb ASI in AOE v ZDA, pri čemer direktorji matične družbe sami sprejemajo vse strateške odločitve o tem, kako se bodo izvajale dejavnosti na Irskem: na primer, katere pogodbe bodo sklenjene, s kom in pod kakšnimi pogoji.“
Finally, in response to the Joint Submission signed by several trade associations, Ireland raised the principle of legitimate expectations as barring recovery in this case.
Skupina Apple je navedla, da „se dobički podružnice iz irskih virov določajo glede na dejavnosti, ki jih je ta podružnica izvajala“.
It also referred to the France Télécom decision [369] in its observations when arguing that the amount of the aid granted by the contested tax rulings would be difficult to quantify in this case [370].
Dopis skupine Apple z dne 4. maja 2015, str. 5.
However, a Member State whose authorities have granted aid in breach of Article 108(3) of the Treaty may not plead the legitimate expectations of a recipient to justify a failure to comply with the obligation to take the steps necessary to implement a Commission decision instructing it to recover the aid.
Povezane stranke so v računovodskem smislu opredeljene kot subjekti, katerih končno obvladujoča stranka je ista oseba ali subjekt ali na katere ima isti subjekt ali oseba pomemben vpliv, glej MRS 24.
If it were allowed to do so, Articles 107 and 108 of the Treaty would be deprived of all practical force, since national authorities would be able to rely on their own unlawful conduct to render decisions taken by the Commission under those provisions of the Treaty ineffective [371].
EMEIA pomeni Evropo, Bližnji vzhod, Indijo in Afriko.
Thus, it is not for the Member State concerned, but for the recipient undertaking, to invoke the existence of exceptional circumstances on the basis of which it had entertained legitimate expectations, leading it to decline to repay the unlawful aid [372].
APAC pomeni azijsko-pacifiško regijo.
Since Apple did not invoke that principle in any of its observations submitted to the Commission, Ireland's reliance on legitimate expectations is for that reason alone unfounded.
Irska podružnica družbe ASI kupuje Applove izdelke pri vnaprej določenih proizvajalcih […].
In any event, where aid is implemented without prior notification to the Commission, the recipient of the aid cannot, in the absence of special circumstances, have a legitimate expectation that the aid is lawful [373].
Irska podružnica družbe ASI oceni napoved pričakovanega povpraševanja, tako da zbere in analizira regionalne podatke ter jih vnese v postopek za izračun napovedi svetovnega prodajnega povpraševanja, ki ga vodijo v ZDA.
Neither Ireland, nor the Joint Statement demonstrate that the Commission has ever given a precise assurance that the contested tax rulings complied with the State aid rules, or that Article 107(1) of the Treaty does not apply to tax rulings or any similar fiscal measure that endorses a method that allows an integrated company to determine its taxable profit.
Irska podružnica družbe ASI izvršuje naročila teh povezanih strank in organizira distribucijske dejavnosti za izvoz ali dostavo izdelka tem subjektom.
Quite the contrary, the Commission identified tax rulings as fiscal measures capable of giving rise to State aid in its 1998 Notice on the Application of the State aid rules to measures relating to direct business taxation [376] and it has applied the State aid rules to fiscal measures enabling integrated companies to determine their taxable profit in a series of decisions since then [377].
Štiri ključne poti na trg prek tretjih strank so: posredniki pri prodaji poslovnim strankam, maloprodaja, posredniki za področje izobraževanja in telekomunikacijska podjetja (skupaj stranke v okviru prodajne poti).
There is therefore no basis for Ireland to invoke the principle of legitimate expectations to prevent recovery.
Irska podružnica družbe ASI sklepa pogodbe z drugimi subjekti, ki so povezane stranke, za spodbujanje prodaje, trženje in druge storitve podpore v zvezi s strankami v okviru prodajne poti na lokalnih trgih EMEIA.
As regards the alleged difficulty in quantifying the aid amount, this case deals with the relatively straightforward situation where a fiscal measure grants its beneficiary a reduction in its taxable base and thus its corporation tax liability.
Vhodne storitve in storitve podpore zagotavljajo Applovi subjekti na lokalnem trgu, družba ASI pa sklepa pogodbe s partnerji v okviru prodajne poti ter sprejema in izvršuje prodajna naročila po oceni dejavnikov, ki vključujejo razpoložljivost zalog, prodajno povpraševanje v vseh državah in kreditno tveganje na podlagi Applovih svetovnih smernic.
The Commission can identify no difficulty in determining the amount to be recovered in such a situation, and does not see any parallels to the aid measure identified in the France Telecom decision, which concerned a situation where aid was granted on the basis of a public pronouncement by a government minister having the effect of increasing that company's creditworthiness on the market.
Dejavnosti, povezane s prodajo prek povezanih strank in tretjih strank, vključujejo vodenje postopka izvršitve za stranke, da se v irski podružnici družbe ASI doseže čim večja učinkovitost distribucijskih dejavnosti, razporejanje izdelkov in upravljanje naročil, izvajanje prodaje in upravljanje ključnih strank tretjih strank za obravnavo zahtev v zvezi z naročili.
METHOD FOR RECOVERY
Prodajne in distribucijske skupine se osredotočajo tudi na neposredno prodajo prek in s strani spletnih prodajaln.
The obligation on a State to abolish aid regarded by the Commission as being incompatible with the internal market is designed to re-establish the previously existing competitive situation on the market.
Dejavnosti prodajnih in distribucijskih skupin v povezavi s spletnimi prodajalnami vključujejo pospeševanje postopka prodaje in naročanja za potrošnike, mala in srednja podjetja ter stranke na področju izobraževanja.
In this context, the Court of Justice has stated that that objective is attained once the recipient has repaid the amounts granted by way of unlawful aid, thus forfeiting the advantage which it has enjoyed over its competitors on the market, and the situation prior to the payment of the aid is restored.
To vključuje prevoz izdelkov zlasti od tretjih proizvajalcev na Kitajskem do ciljnih trgov v regiji EMEIA.
Union law merely requires recovery of unlawful aid to restore the position to the status quo ante and that repayment be made in accordance with the rules of national law [380].
Glede na ad hoc poročilo [davčnega svetovalca skupine Apple] izdelki, ki jih proizvede irska podružnica družbe AOE, predstavljajo le majhen delež Applovega celotnega obsega prodaje v regiji EMEIA.
Accordingly, the Commission may confine itself to declaring that there is an obligation to repay the aid at issue and leave it to the national authorities to calculate the exact amount of aid to be repaid [381].
Ta funkcija zagotavlja dejavnosti proizvodnih delavcev in potek postopkov za vzdrževanje redne in učinkovite rabe virov in pričakovane ravni proizvodnje.
In relation to unlawful State aid in the form of tax measures, the amount to be recovered should be calculated on the basis of a comparison between the tax actually paid and the amount which should have been paid if the generally applicable rule had been applied.
Procesni inženiring se nanaša na upravljanje, nadzorovanje in optimizacijo postopkov v okviru proizvodnih dejavnosti.
As concluded in Section 8.2.2.2 and in particular recital 319, a correct allocation of assets, functions and risks by Irish Revenue at the time the contested tax rulings were issued should have been conclusive as to the allocation of profit within ASI and AOE, so that all profits from sales activities of those companies should have been allocated to the Irish branches of ASI and AOE when the contested tax rulings were in force.
Skupina določa in izboljšuje učinkovite postopke za tekoče in nove izdelke.
In light of the 10 year limitation period laid down by Article 17 of Regulation (EU) 2015/1589, recovery should include aid granted from 12 June 2003 onwards and, since according to Apple the 2014 fiscal year is the last year that the 2007 ruling was applied by ASI and AOE to calculate their taxable profit in Ireland, it should continue until 27 September 2014, which is the date on which ASI's and AOE's 2014 fiscal year ended.
Dejavnosti vključujejo vse postopke, ki so potrebni za pretvorbo različnih sestavnih delov v končne izdelke v skladu s standardi, ki jih določa družba Apple Inc. v ZDA.
Accordingly, all profits from the business activities of ASI and AOE should, as a starting point, be allocated to their respective Irish branches for the period 12 June 2003 to 27 September 2014 for the purposes of calculating ASI's and AOE's corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland.
Funkcija zagotavljanja in nadzora kakovosti vključuje vse dejavnosti, s katerimi irska podružnica družbe AOE preverja kakovost vseh dejavnikov, vključenih v proizvodnjo.
In addition, interest income from property of the Irish branches which has been identified by Apple and Ireland in the statutory accounts [382] should be allocated to the Irish branches of ASI and AOE.
To zadeva izdelke, ki so bili iz različnih razlogov vrnjeni skupini Apple.
Apple may claim, to the extent it is sufficiently evidenced, the following deductions from the profit to be allocated to the Irish branches of ASI and AOE:
Irska podružnica družbe AOE zagotavlja, da je obnovljen Applov izdelek pred ponovno prodajo deležen obnovitvenega postopka, da izpolnjuje Applove standarde kakovosti.
interest and investment income attributable to ASI's and AOE's head offices derived from the passive management of liquidity, which has been outsourced by the board of directors of ASI and AOE to Braeburn, as reflected in the minutes of the board meetings [383]; this does not include interest income from property of the Irish branches which has been identified by Ireland and Apple in the statutory accounts [384];
Ena glavnih nalog lokalizacijske skupine je bila prilagajati izdelke in storitve različnim jezikom, regionalnim razlikam in tehničnim zahtevam lokalnih trgov.
capital allowances under the 1991 ruling to the extent that the limitation of the drawing-down of capital allowances lead to a disadvantage for Apple [385]; and
Stalna poslovna enota se nanaša na davčno zavezanost v jurisdikciji.
the profits of AOE's Singapore branch that were subject to taxation in Singapore [386].
Dopis Irske z dne 15. aprila 2015, dodatek, str. 19.
The trading profits to be subjected to taxation in Ireland may also be adjusted following an effective restatement of the statutory accounts or tax returns of ASI and AOE following corresponding payments and adjustments to the statutory accounts of other Apple group companies, in line with general rules applicable in Ireland to retroactive restatement of financial accounts or tax returns and provided Apple is able to sufficiently evidence any effective liability towards either Apple Inc. or other Apple group companies in other jurisdictions, for activities or services rendered, such as R & D and marketing activities.
Ad hoc poročilo PwC, Dodatek 1, podružnica družbe Apple Sales International (ASI), str. 11.
Such a restatement could result from a retroactive modification of the CSA or of the Marketing Services agreement.
Dopis skupine Apple z dne 22. aprila 2016, str. 12 in preglednica 10.
The terms of those agreements have not been examined by Irish Revenue in the context of the contested rulings and, if the financial contributions to the R & D or marketing costs carried by ASI and AOE under those agreements were not in line with a level of contribution that would have been agreed between independent companies negotiating at arm's length, for instance because Apple Inc. employees performed activities for the benefit of ASI and AOE beyond the remunerated contributions covered by the CSA and the Marketing Service Agreement, the existence of such activities, if properly documented, could justify a retroactive modification of the CSA and/or Market Services agreement and give rise to increased ex post payments from ASI and AOE to Apple Inc., provided such payments are in line with the arm's length principle.
Stališče iz leta 1991 govori o „stroških poslovanja“ v primeru družbe ASI in o „odhodkih iz poslovanja“ v primeru družbe AOE, čeprav se izraza nanašata na isto kategorijo odhodkov.
Such a restatement could also result from a retroactive modification of the jurisdiction in which the EMEIA sales of ASI are recorded where Apple considers those recorded sales did not amount to effective risk taking in the distribution of Apple products and that such risks have been effectively borne in jurisdictions where a more substantial economic activity was taking place than in Ireland.
Glej faks z dne 24. januarja 1991, ki ga je poslal [davčni svetovalec skupine Apple], o predpisani amortizaciji.
This may be the case, for example, of any of ASI's profits subjected to Italian corporate income tax [387], provided the assessment of the Italian tax administration is recorded by ASI in the respective amounts in the restated statutory accounts of the company and that profits subjected to taxation in Ireland are reduced not more than proportionately to the corresponding amounts of profits subjected to taxation in Italy.
Dodana opomba: funt se nanaša na irsko valuto v času stališča, na irski funt.
CONCLUSION
Dodana opomba: obraba se nanaša na amortizacijo materialnih dobrin.
In conclusion, the Commission finds that Ireland, by issuing the contested tax rulings that enabled ASI and AOE to determine their yearly corporation tax liability in Ireland in the years that those rulings were in force, has unlawfully granted State aid to ASI, AOE and the Apple group, in breach of Article 108(3) of the Treaty, which Ireland is required to recover by virtue of Article 16 of Regulation (EU) 2015/1589 from ASI and AOE,
Dohodek v shemi C zadeva dobičke, ki izhajajo iz dividend, izplačanih iz javnofinančnih prihodkov, plačljivih na Irskem (oddelek 17 TCA 97); dohodek v shemi D je nadalje razdeljen na pet primerov; (i) dobički iz poslovanja; (ii) dobički iz opravljanja poklicnih dejavnosti; (iii) neobdavčene obrestni in tuji dohodki; (iv) vsi drugi dohodki ali dobiček, ki niso obdavčljivi kako drugače; (v) dohodek od oddaje zemljišč v najem na Irskem (oddelek 18 TCA 97), shema E zadeva dohodke iz javnih služb, zaposlitve, rent in pokojnin (oddelek 19 TCA 97), shema F pa zadeva dividende iz irskih družb (oddelek 20 TCA 97).
HAS ADOPTED THIS DECISION:
Oddelek 21(1).
Article 1
Primeri takih posebnih izjem so dobički družbe nerezidentke, ki jih ni mogoče razporediti podružnici, glej oddelek 25 TCA 97, ali večina izplačil, prejetih od drugih družb, ki so rezidentke na Irskem, glej oddelek 129 TCA 97.
The tax rulings issued by Ireland on 29 January 1991 and 23 May 2007 in favour of Apple Sales International, which enable the latter to determine its tax liability in Ireland on a yearly basis, constitute aid within the meaning of Article 107(1) of the Treaty.
Oddelek 76A TCA 97.
That aid was unlawfully put into effect by Ireland in breach of Article 108(3) of the Treaty and is incompatible with the internal market.
Na primer, v skladu z oddelkom 81(2) TCA 97 so odhodki na splošno davčno priznani, če niso kapitalski ter če nastanejo v celoti in izključno za poslovne namene.
The tax rulings issued by Ireland on 29 January 1991 and 23 May 2007 in favour of Apple Operations Europe International, which enable the latter to determine its tax liability in Ireland on a yearly basis, constitute aid within the meaning of Article 107(1) of the Treaty.
Oddelka 307 in 308 TCA 97.
That aid was unlawfully put into effect by Ireland in breach of Article 108(3) of the Treaty and is incompatible with the internal market.
Oddelek 27(1), (2) TCA 97.
Article 2
Oddelek 18, odstavka 1 in 2(a) TCA 1997 v povezavi z oddelkom 21(1) TCA 97.
Ireland shall recover the aid referred to in Article 1(1) from Apple Sales International.
Oddelek 3(1) opisuje „poslovne dejavnosti“ tako, da vključujejo „vsako poslovno dejavnost, proizvodnjo, tvegano dejanje ali zadevo, ki ima naravo poslovne dejavnosti“.
Ireland shall recover the aid referred to in Article 1(2) from Apple Operations Europe.
V skladu z oddelkom 21A TCA 97 se za dohodek, obdavčljiv na podlagi sheme D, primeri III, IV in V, uporablja davčna stopnja 25 %.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Ti primeri med drugim vključujejo pasivne dohodke, kot so obresti, licenčnine in dohodek od najemnin.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Irish Revenue, Guidance on revenue opinions on classification of activities as trading (Smernice o mnenjih Irish Revenue glede klasifikacije dejavnosti kot poslovne dejavnosti), na voljo na: http://www.revenue.ie/en/tax/ct/basis-charge.html
Article 3
Guidance on revenue opinions on classification of activities as trading (Smernice o mnenjih Irish Revenue glede klasifikacije dejavnosti kot poslovne dejavnosti), str. 3.
Recovery of the aid referred to in Article 1 shall be immediate and effective.
Glej oddelek 129 TCA 97.
Ireland shall ensure that this Decision is implemented within four months following the date of its notification.
Pojasnila – Taxes Consolidation Act 1997 (Zakon o davčni konsolidaciji iz leta 1997) – Finance Act 2014 Edition (Finančni zakon iz leta 2014) – 2. del, stran 24.
Article 4
Družba nerezidentka, ki ne posluje prek podružnice ali zastopstva v državi, je zavezana plačilu davka na dohodek za dohodke, ki izhajajo iz virov v državi.