natgillin/translations-raw huggingface dataset:
It follows from that assessment that Alki LP's operating capacity is extremely limited to non-existent, given that it has no employees and none of its partners have any employees.
V vsakem primeru Komisija ni ugotovila možnih razlogov za utemeljitev prednostne obravnave, od katere ima koristi SMBV s sporazumom SMBV APA, ki bi lahko neposredno izhajala iz bistvenih, osnovnih ali vodilnih načel referenčnega sistema ali bi bila posledica mehanizmov, ki so potrebni za delovanje in učinkovitost sistema [232], ne glede na to, ali je ta referenčni sistem splošni nizozemski sistem davka od dohodkov pravnih oseb, kot je ugotovila Komisija, ali odlok o referenčnih cenah, ki jo zagovarjata Nizozemska in Starbucks.
The Commission therefore concludes that Starbucks' tax advisor was unjustified in designating SMBV as the less complex function compared to Alki LP for the transfer pricing analysis.
Sklep o obstoju selektivne prednosti
Consequently, since the methodology for determining SMBV's tax base in the transfer pricing report was premised on the flawed assumption that SMBV should be the ‘tested party’ for the application of the TNMM, that methodology does not result in a reliable approximation of a market-based outcome in line with the arm's-length principle.
Komisija ugotavlja, da sporazum APA s potrditvijo metode, ki vodi do dodeljevanja dobička podjetju SMBV znotraj skupine Starbucks, ki ga ni mogoče šteti za rezultat zanesljivega približka tržno utemeljenega izida v skladu z neodvisnim tržnim načelom in ki prinaša manjše davčne obveznosti podjetju SMBV okviru splošnega nizozemskega sistema davka od dohodkov pravnih oseb v primerjavi z neintegriranimi podjetji, katerih obdavčljivi dobiček v okviru tega sistema je odvisen od trga, daje podjetju SMBV selektivno prednost v smislu člena 107(1) Pogodbe.
Since the SMBV APA's endorsement of that methodology leads to a lowering of SMBV's tax liability under the general Dutch corporate income tax system as compared to non-integrated companies whose taxable profit under that system is determined by the market, that APA should be considered to confers a selective advantage to SMBV for the purposes of Article 107(1) of the Treaty.
Z izpeljanim sklepanjem Komisija ugotavlja, da sporazum APA s potrditvijo metode (na podlagi odloka, ki temelji na členu 8b(1) CIT, ki vodi do dodeljevanja dobička podjetju SMBV znotraj skupine Starbucks, ki ga ni mogoče šteti za rezultat zanesljivega približka tržno utemeljenega izida v skladu z neodvisnim tržnim načelom in ki prinaša manjše davčne obveznosti podjetju SMBV v primerjavi z drugimi skupinskimi podjetji, obdavčljivimi na Nizozemskem, daje podjetju SMBV selektivno prednost v smislu člena 107(1) Pogodbe.
The transfer pricing report misapplies the TNMM
UPRAVIČENEC SPORNEGA UKREPA
In the preceding sections the Commission demonstrated that the transfer pricing report fails to examine whether the royalty payment made by SMBV to Alki LP for the licensing of the roasting IP, which is the intra-group transaction for which the SMBV APA was effectively requested and granted [206], is at arm's length.
Komisija meni, da daje sporazum SMBV APA podjetju SMBV selektivno prednost v smislu člena 107(1) Pogodbe, saj temu subjektu prinaša zmanjšanje obdavčljivega dobička v primerjavi z neintegriranimi podjetji, katerih obdavčljive dobičke določajo transakcije, sklenjene pod tržnimi pogoji.
It subsequently demonstrated that the transfer pricing report incorrectly analyses the complexity of all group companies for the application of the TNMM.
Vendar Komisija ugotavlja, da je SMBV del mednarodne skupine podjetij, tj. skupine Starbucks, pri čemer je plačilo za vlogo podjetja SMBV znotraj te skupine predmet sporazuma SMBV APA.
It is without prejudice to these conclusions, which in and of themselves allow the Commission to further conclude that the SMBV APA confers a selective advantage on SMBV in the form of the lowering of its tax liability in the Netherlands, that the Commission also submits, for the sake of completeness, that Starbucks' tax advisor improperly applied the TNMM in the transfer pricing report.
Za ločene pravne subjekte se lahko za namen uporabe pravil o državni pomoči šteje, da tvorijo eno gospodarsko enoto.
Starbucks tax advisor inappropriately identified SMBV's main functions in the transfer pricing report
Ta gospodarska enota se nato obravnava kot zadevno podjetje, ki ima koristi od ukrepa pomoči.
For transfer pricing purposes, the choice of transfer pricing method and the selection of comparables are determined on the basis of the functional analysis of the company for which an APA is being requested.
Kot je sodišče že presodilo, je „v konkurenčnem pravu izraz 'podjetje' treba razumeti kot oznako za gospodarsko enoto […], četudi je pravno ta gospodarska enota sestavljena iz več oseb, fizičnih ali pravnih“ [233].
According to the functional analysis prepared by Starbucks' tax advisor, SMBV's primary functional contribution to the Starbucks group relates to roasting/manufacturing activities [207].
Za ugotovitev, ali več subjektov sestavlja gospodarsko enoto, sodišče preverja obstoj nadzorne vloge ali funkcijskih, gospodarskih ali organskih povezav [234].
On the basis of that assumption, the tax advisor considers SMBV as a low-risk coffee manufacturer performing routine functions and therefore the ‘least complex entity’ for the purposes of applying the TNMM.
V obravnavanem primeru podjetje SMBV v celoti nadzira podjetje Alki LP, ki pa je samo pod nadzorom podjetij iz skupine Starbucks [235].
In the Opening Decision, the Commission expressed the doubt that the Netherlands incorrectly accepted SMBV's classification as a low-risk toll manufacturer in the transfer pricing report [208].
Poleg tega je skupina Starbucks tista, ki je sprejela odločitev o ustanovitvi podjetja SMBV na Nizozemskem in ima koristi od sporazuma SMBV APA, saj ta sporazum APA, kot je navedeno v uvodni izjavi 45, določa, da se dobiček dodeljuje podjetju SMBV v okviru te skupine podjetij za funkcije, ki jih zagotavlja podjetjem te skupine.
Based on the information submitted by the Netherlands and Starbucks during the investigation, the Commission considers that the tax advisor incorrectly designated SMBV as a low-risk manufacturer.
Sporazum SMBV APA je navsezadnje odločitev, ki sprejema metodologijo o določanju transfernih cen za transakcije v skupini Starbucks, tako da vsaka ugodna davčna obravnava, ki jo podjetju SMBV nameni nizozemska davčna uprava, koristi skupini Starbucks kot celoti z zagotavljanjem dodatnih sredstev ne samo podjetju SMBV, temveč celotni skupini.
More specifically, information provided on SMBV's revenues demonstrates that roasting is not the main source of income of SMBV.
Z drugimi besedami, kot je opisano v uvodni izjavi (257): medtem ko je določanje transfernih cen potrebno za določanje cen izdelkov in storitev znotraj različnih pravnih subjektov ene in iste skupine, učinki določanja transferne cene že po svoji naravi vplivajo na več kot eno podjetje v skupini (povečanje cene v enem podjetju zmanjša dobiček drugega).
As illustrated in Table 2, income from the sales of roasted coffee as recorded under the item ‘REV PACKAGED COFFEE’ [209] represents only [15-20] % of the revenues of SMBV in 2013 and 2014.
Zato je ta podjetja, ne glede na dejstvo, da je skupina organizirana v različne pravne osebe, v okviru dogovora o transfernih cenah treba obravnavati kot eno skupino, ki bo imela koristi od spornega ukrepa pomoči [236].
In 2007, that is, at the time that the SMBV APA was concluded, that proportion was substantively at the same level at [15-20] %.
In končno, v obravnavani zadevi določitev davčne osnove podjetja SMBV na Nizozemskem vpliva na plačila licenčnin podjetju Alki LP, saj licenčnina ustreza dobičkom podjetja SMBV nad [9–12] % za operativni stroške, kot je dogovorjeno v sporazumu SMBV APA [237].
Instead, SMBV derives most of its profits recorded in the Netherlands from an activity different from roasting.
Zmanjšanje davčne obveznosti podjetja SMBV na Nizozemskem zato ne koristi samo podjetju SMBV, temveč tudi podjetju Alki LP in zato celotni skupini Starbucks.
Indeed, SMBV's reselling function, referred to as providing logistic and administrative services by the Netherlands and Starbucks [210], appears more important than its roasting activity and accounted for [80-85] % of SMBV's revenues in 2013 and 2014.
Sklep o obstoju pomoči
In 2007, based on data which was available at the time the SMBV APA was requested, that proportion was [75-80] %.
Glede na navedeno Komisija ugotavlja, da daje sporazum SMBV APA, ki ga je sklenila nizozemska davčna uprava, podjetju SMBV in skupini Starbucks selektivno prednost (za kar je odgovorna Nizozemska), ki se financira iz državnih sredstev in izkrivlja ali bi lahko izkrivljala konkurenco in vplivala na trgovino znotraj EU.
Moreover, at that moment, [10-30] out of [40-60] SMBV's employees were active in that activity.
Zato sporazum SMBV APA pomeni državno pomoč v smislu člena 107(1) Pogodbe.
SMBV was also managing three contractual relationships related to distribution and logistics.
Ker SMBV APA omogoča zmanjšanje stroškov, ki bi jih sicer moralo kriti podjetje SMBV v okviru svojih poslovnih dejavnosti, je treba šteti, da ta sporazum zagotavlja operativno pomoč podjetju SMBV in skupini Starbucks.
Contrary to the claim by the Netherlands that the costs of non-coffee products are pass-through costs for SMBV [211], SMBV in fact records a margin on the resale of non-coffee products.
Dokazi, ki jih je Komisija uporabila za ugotovitev obstoja pomoči
Moreover, SMBV's reselling function not only represents the main source of SMBV's income, but also represents the only source of SMBV's profit since 2010, considering SMBV's roasting activity has been loss making since that year [212], without prejudice to the question whether those losses on the roasting activities were caused by incorrect pricing of the green coffee beans [213].
Eden od argumentov, ki jih je Nizozemska navedla med administrativnim postopkom, je, da nizozemska davčna uprava ob vstopu v sporazum SMBV APA ni imela nekaterih informacij, ki jih je navedla Komisija v sklepu o začetku postopka, ter podatkov, uporabljenih v okviru formalnega postopka preiskave.
The Netherlands further argues that it did not need to request more information from Starbucks than was provided to its tax administration at the moment of the APA request, because it was familiar with SMBV's business, as the APA was the renewal of a previous ruling [214].
Tako Nizozemska Komisiji očita, da uživa „koristi vpogleda“, ko preiskuje SMBV.
However, the fact that the Netherlands ignored that most of the SMBV's income derives from the resale of non-coffee products clearly contradicts its claim that its tax administration was familiar with SMBV's business [215].
Ugotovitve Komisije v zvezi s tem, da številni argumenti podpirajo njeno ugotovitev, da sporazum SMBV APA ni v skladu z neodvisnim tržnim načelom, temeljijo na informacijah in podatkih, ki so bili nizozemski davčni upravi na voljo ob času sklenitve sporazuma APA.
Although the transfer pricing report does acknowledge that SMBV resells production bought from third parties to the Shops, it ignores this function when choosing comparables and a profit level indicator for the application of the TNMM.
To se zlasti nanaša na več sporazumov o praženju in proizvodnji med podjetjem Starbucks in tretjimi strankami, navedenih v uvodnih izjavah 148 do 150, informacije o zapletenosti funkcij, ki jih opravljata podjetji SMBV in Alki LP, informacije o vprašljivosti opredelitve podjetja SMBV kot proizvajalca za dodelavne posle z majhnim tveganjem, ustreznost uporabe operativnih stroškov kot kazalnika ravni dobička namesto prodaje ter na povečanje dodatka na surovine na 50 osnovnih točk [238].
Accordingly, Starbucks' tax advisor failed to perform a critical assessment to identify SMBV's principal functions for the transfer pricing analysis [216].
Kar zadeva podatke o stroških za surova kavna zrna, Komisija ugotavlja, da poročilo o transfernih cenah navaja sporazum o nabavi surovih kavnih zrn med podjetjema SMBV in SCTC kot eno najpomembnejših transakcij in tokov znotraj podjetja, vendar ne razišče ali ne analizira, ali je cena, po kateri podjetje SCTC zaračunava surova kavna zrna podjetju SMBV, v skladu z neodvisnim tržnim načelom, saj je davčni svetovalec za izračun plačila na podlagi funkcije praženja uporabljal metodo TNMM.
SMBV's principal function was thus insufficiently identified in the transfer pricing report by Starbucks' tax advisor and wrongly accepted by the Dutch tax administration as the basis for calculating the remuneration accepted in the SMBV APA.
Če bi poročilo o transfernih cenah ustrezno analiziralo ta sporazum, bi moralo v zvezi z zahtevo po sporazumu SMBV APA oceniti tržno utemeljenost plačila za surova kavna zrna [239].
Starbucks' tax advisor inappropriately used operating expenses as profit level indicator in the application of the TNMM
Če bi sporazum SMBV APA dosledno obravnaval transakcijo s surovimi kavnimi zrni, bi tržno utemeljeno plačilo, dogovorjeno leta 2008, onemogočilo neupravičena zvišanja cen surovih kavnih zrn od leta 2011 naprej.
Paragraph 2.87 of the 2010 OECD TP Guidelines indicates that typically and subject to the facts of the case, sales or distribution operating expenses might be an appropriate base for distribution activities when using the TNMM [217].
V vsakem primeru, kot je pojasnjeno v uvodni izjavi 348 in naslednjih, podjetje Starbucks ni predložilo nobene tehtne utemeljitve za zvišanje cen surovih kavnih zrn po letu 2010, zato ta argument nima pomena.
According to the Netherlands, even if the activities of SMBV were not correctly determined in the transfer pricing report, operating expenses are an appropriate indicator for profitability in the application of the TNMM.
Poleg tega so bile informacije o dodatku za to transakcijo na voljo nizozemski davčni upravi v času, ko je bila zahtevan sporazum SMBV APA, in če bi uprava zahtevala te informacije, bi bila posledica tržno utemeljen dodatek v višini [okoli 3 %] na stroške COGS za SCTC [240], ki je v vsakem primeru nižji od dodatka v višini [6 %] in ustreza bruto marži v višini [približno 9 %] na COGS, ki je po mnenju Komisije v uvodni izjavi 358 tržno utemeljena.
However, since SMBV's profits are generated and recorded through a margin on products distributed, the Commission considers sales as a more adequate indicator of SMBV's profit generating reselling function.
Če tega pribitka, ki je bil pozneje sprejet v APA, SCTC ne bi smela povečati tega pribitka na povprečno stopnjo [približno 18 %] v obdobju od leta 2011 dalje, odsotnosti zahteve za spremembo APA.
Moreover, between 2008 and 2014 [218], SMBV's total sales have increased almost three-fold, while the gross margin has more than doubled over that same period [219].
V zvezi s tem Komisija opozarja, da sporazum SMBV APA sam določa, da je veljaven za obdobje desetih let, pod pogojem, da so ključne predpostavke, ki jih je predložilo podjetje SMBV, točne, če pa niso, bi bilo treba sporazum APA šteti za ukinjen.
By contrast, SMBV's operating expenses increased by only 6 %, so that operating expenses cannot be considered an adequate indicator of SMBV's profit generating resale activity.
Združljivost pomoči
Indeed, SMBV's profits arising from its reselling activities are recorded in the Netherlands and are not attributed to any other member of the group in a position to generate such profits.
Državna pomoč se šteje za skladno z notranjim trgom, če spada v katero izmed kategorij, navedenih v členu 107(2) Pogodbe [241], in se lahko šteje za združljivo z mednarodnim trgom, če bi Komisija ugotovila, da spada v katero izmed kategorij, navedenih v členu 107(3) Pogodbe.
In fact, the payment of royalties as a residual profit effectively shifts profits SMBV derives from the resale of non-coffee products to Alki LP.
Vendar pa mora država članica, ki podeljuje pomoč, dokazati, da je ta pomoč združljiva z notranjim trgom v skladu s členoma 107(2) ali 107(3) Pogodbe.
However, none of the alleged components of the royalty payment has any relation to profits from SMBV's reselling function, since Alki LP is not in a position to generate active profits from the resale of non-coffee products, as it has no operating capacity either directly or through its partners [220].
Nizozemska ni navedla razlogov za ugotovitev skladnosti v obeh navedenih določilih za državno pomoč, ki jo je odobrila s sklenitvijo sporazuma SMBV APA.
Therefore, attributing those profits to Alki LP through the payment of royalty based on residual profits is not in line with the arm's-length principle.
Poleg tega, kot je pojasnjeno v uvodni izjavi 423, je treba sporazum SMBV APA šteti kot podeljevanje operativne pomoči podjetju SMBV in skupini Starbucks.
Moreover, recorded profits have to be attributed, because they are an economic reality, which cannot be superseded by the use of an economic or transfer pricing model that has as its objective approximating economic reality in absence of (direct) observables.
Praviloma se takšna pomoč ne šteje za združljivo z notranjim trgom v skladu s členom 107(3)(c) Pogodbe, ker ne pospešuje razvoja določenih gospodarskih dejavnosti ali določenih gospodarskih območij in ker zadevne davčne ugodnosti niso časovno omejene, degresivne ali sorazmerne glede na nujno odpravo posebne gospodarske težave na zadevnih področjih.
In the case of SMBV, profits from the resale of non-coffee products are not attributed through a remuneration in any form to any other group entity nor to any third party that would be in a position to generate active profits from the resale of non-coffee products and, therefore, they should be attributed to SMBV.
Zato je državna pomoč, ki jo je Nizozemska podelila podjetju SMBV in skupini Starbucks s sklenitvijo sporazuma SMBV APA, nezdružljiva z notranjim trgom.
The tax advisor thus inappropriately used operating expenses instead of sales as profit level indicator in the application of the TNMM.
Nezakonitost pomoči
A functional analysis based on SMBV's reselling function and a remuneration based on margin of sales would have led to a higher level of remuneration
V skladu s členom 108(3) Pogodbe morajo države članice Komisijo obvestiti o vseh načrtih za dodelitev pomoči (obveznost obveščanja) in ne smejo izvajati predlaganih ukrepov pomoči, dokler Komisija ne sprejme končnega stališča sklepa glede zadevne pomoči (obveznost mirovanja).
To illustrate the impact of Starbucks' tax advisor's incorrect identification of SMBV's main functions and its inappropriate selection of operating expenses as profit level indicator, the Commission replicated the tax advisor's analysis with a corrected peer group of companies based on SMBV's reselling function and calculated a mark-up on sales for that corrected peer group.
Komisija ugotavlja, da Nizozemska Komisije ni uradno obvestila o kakršnem koli načrtu za dodelitev spornega ukrepa pomoči, niti ni spoštovala obveznosti mirovanja iz člena 108(3) Pogodbe.
Given that SMBV's main business activity was incorrectly identified in the transfer pricing report, the peer group of comparables used by the tax advisor to determine a remuneration for the functions performed by SMBV — NACE code ‘Processing of tea and coffee’ [221] — was equally inappropriate in the application of the TNMM.
Zato in v skladu s členom 1(f) Uredbe (EU) 2015/1589 [242], pomeni sporazum SMBV APA nezakonito pomoč, ki se izvaja v nasprotju s členom 108(3) Pogodbe.
To correct for the peer group, the Commission conducted a similar analysis, based on the Amadeus database as used in the transfer pricing report, using the NACE code ‘Wholesale of coffee, tea, cocoa and spices’.
VRAČILO
The other selection criteria employed by the Commission to select the peer group were identical to those used by Starbucks' tax advisor in the transfer pricing report [222].
Člen 16(1) Uredbe (EU) 2015/1589 določa, da je Komisija zavezana zahtevati vračilo nezakonite in nezdružljive državne pomoči.
For comparison purposes, the Commission then removed companies from the corrected peer group that mainly distribute products other than coffee and tea (such as spices, sugar or companies selling equipment only), while the retaining companies engaged in roasting, resulting in twelve comparable companies.
Ta uredba tudi določa, da mora zadevna država članica sprejeti vse potrebne ukrepe za vračilo nezakonite pomoči, za katero bila je ugotovljena nezdružljivost.
Since half of those twelve companies did not report data on operating expenses [223], and since that data is sensitive to accounting differences between tax jurisdictions, the Commission calculated a mark-up on sales for the companies in the corrected peer group.
Člen 16(2) Uredbe (EU) 2015/1589 določa, da pomoč, ki jo je treba vrniti, vključuje obresti od datuma, ko je bila nezakonita pomoč na razpolago upravičencu, do datuma njenega dejanskega vračila.
The result of those calculations is represented in Table 12.
Uredba Komisije (ES) št. 794/2004 [243] opredeljuje načine, ki se uporabljajo za izračun obresti pri vračilu.
Table 12
In končno, člen 16(3) Uredbe (EU) 2015/1589 določa, da „se vračilo izvede nemudoma in skladno s postopki, določenimi v nacionalnem pravu zadevne države članice, če omogočajo takojšnjo in učinkovito izvajanje sklepa Komisije“.
Comparables analysis based on wholesale distribution
Legitimna pričakovanja
RICO CAFÉ' S.R.L.
Člen 16(1) Uredbe (EU) 2015/1589 določa, da Komisija ne zahteva vračila pomoči, če bi bilo to v nasprotju s splošnim načelom prava.
IMPORCAFÉ - COMÉRCIO E TORREFACÇÃO DE CAFÉ, LDA
NOB je edina zainteresirana stran, ki odpira vprašanje legitimnih pričakovanj.
lower quartile
Najprej je treba opozoriti, da se na načelo varstva legitimnih pričakovanj lahko sklicujejo samo tisti, ki so odgovorni za vračilo pomoči [244], in sicer Starbucks, in da podjetje Starbucks ni predložilo nobenega argumenta v zvezi s tem.
A peer group analysis of companies active principally in wholesale distribution of coffee results in a median return on sales of 3,1 %, with an interquartile range of 1,5 % to 5,5 %.
V vsakem primeru mora za uspeh zahtevka glede legitimnih pričakovanj pričakovanje izhajati iz predhodnega ukrepa Komisije v obliki natančnih zagotovil [245].
Although the interquartile range is only presented in one point of the 2010 OECD TP Guidelines among other possible ranges to address comparability concerns [224], it is frequently used by tax advisors.
To pomeni, da morajo legitimna pričakovanja izhajati iz prejšnjega delovanja Komisije, na primer, če je že poprej odobrila enako ali podobno shemo pomoči.
However, to avoid granting an advantage to companies resorting to transfer pricing, the point in the range closest to the most likely market outcome should be used for the purposes of pricing controlled transactions.
Združenje NOB se ni sklicevalo na takšna dejanja Komisije.
In the present case, SMBV tax base as determined by the SMBV APA is outside the interquartile range calculated on the basis of the corrected peer group with a remuneration based on a mark-up on sales.
Argument legitimnih pričakovanj s strani NOB je torej brez osnove za vračilo nezakonite pomoči, ki jo je podjetju Starbucks dodelila Nizozemska s spornim davčnim stališčem v korist SMBV.
As presented in Table 13, in each year since 2008 SMBV's taxable profit calculated on the basis of the SMBV APA was lower than its taxable profit in the lower point of that range, i.e. 1,5 % of sales:
Metodologija za vračilo
Table 13
Komisija je v skladu s Pogodbo in ustaljeno sodno prakso sodišča pristojna za odločanje, ali mora zadevna država članica ukiniti ali spremeniti pomoč, za katero je ugotovila, da ni združljiva z notranjim trgom.
Sales SMBV
Prav tako Sodišče dosledno meni, da je obveznost države, da ukine pomoč, za katero Komisija meni, da ni združljiva z notranjim trgom, namenjena za ponovno vzpostavitev prejšnjih razmer.
taxable income SMBV based on Contested Ruling
V zvezi s tem je Sodišče navedlo, da je ta cilj dosežen, ko prejemnik odplača nezakonito pomoč, s čimer izgubi prednost, ki jo je užival glede na konkurente na trgu, ter se ponovno vzpostavijo razmere pred plačilom pomoči.