natgillin/translations-raw huggingface dataset:
The submission included, among others, the Roasting Agreement between Alki Limited Partnership (hereinafter: ‘Alki LP’) and SMBV and the Green Coffee Purchase Agreement between SMBV and Starbucks Coffee Trading Company SARL (hereinafter: ‘SCTC’).
Predložitev je med drugim vsebovala sporazum o praženju med podjetjema Alki Limited Partnership (v nadaljnjem besedilu: „Alki LP“) in SMBV ter sporazum o nakupu surove kave med podjetjema SMBV in Starbucks Coffee Trading Company SARL (v nadaljnjem besedilu: „SCTC“).
By letter dated 25 November 2014, the Commission requested the Dutch authorities to provide the information asked for in the Opening Decision which was only partly submitted by the Dutch authorities on 16 July 2014 and to provide additional information necessary to analyse the SMBV APA.
Komisija je z dopisom z dne 25. novembra 2014 od nizozemskih organov zahtevala, naj predložijo informacije, zahtevane v sklepu o začetku postopka, ki so jih nizozemski organi le delno predložili 16. julija 2014, in ji zagotovijo dodatne informacije, potrebne za analizo sporazuma SMBV APA.
By letter dated 19 December 2014, the Dutch authorities replied to the letter of 25 November 2014, indicating that part of the requested information is not in the possession of the Dutch authorities.
V dopisu z dne 19. decembra 2014 so nizozemski organi odgovorili na dopis z dne 25. novembra 2014 in navedli, da dela zahtevanih informacij ne hranijo.
By letter dated 16 January 2015, Starbucks submitted its observations on the Opening Decision.
Z dopisom z dne 6. februarja 2015 in v skladu s členom 6a(2)(b) Uredbe (ES) št. 659/1999 je Komisija zaprosila za soglasje nizozemskih organov, da se za pridobitev manjkajočih podatkov obrne neposredno na Starbucks.
Comments on the Opening Decision were also submitted by the Dutch Association of Tax Advisors (De Nederlandse Orde van Belastingadviseurs, hereinafter: ‘NOB’), the Confederation of Netherlands Employers and Industry (Verbond van Nederlandse Ondernemingen & Nederlands Christelijk Werkgeversverbond, hereinafter: ‘VNO-NCW’), ATOZ Tax Advisers Luxembourg, Oxfam International and the Austrian Chamber of Commerce (the Bundesarbeitskammer Österreich, hereinafter: ‘BAK’).
Z dopisom z dne 18. februarja 2015 je Komisija obvestila nizozemske organe, da je prejela pripombe konkurenta glede dodane vrednosti v postopku praženja surovih kavnih zrn in pozvala nizozemske organe, naj predložijo pripombe na to ugotovitev.
By letter dated 8 January 2015, in response to the Commission's letter of 25 November 2014, the Dutch authorities provided the limited partnership deed constituting Alki LP.
Nizozemski organi so svoje pripombe na ta stališča predložili v dopisu z dne 11. marca 2015.
On 12 February 2015, the Commission informed the Netherlands that, in accordance with Article 6a of Council Regulation (EC) No 659/1999 [7], it had identified the formal investigation procedure on the SMBV APA as ineffective to date [8].
Z dopisoma z dne 20. in 26. marca 2015 so nizozemski organi predložili svoje pripombe glede pripomb tretjih strani v zvezi s sklepom o začetku postopka.
By letter dated 6 February 2015 and in accordance with Article 6a(2)(b) of Regulation (EC) No 659/1999, the Commission requested the agreement of the Dutch authorities to contact Starbucks directly to obtain the missing information.
7. aprila 2015 se je Komisija na podlagi sklepa z dne 12. februarja 2015, in v skladu s členom 6a(6) Uredbe (ES) št. 659/1999 obrnila na štiri konkurente podjetja Starbucks, da zagotovijo tržne informacije o svojem poslovnem modelu ter dejavnostih, ki ustvarjajo vrednost, in s tem Komisiji omogočijo, da zaključi presojo zadeve (v nadaljnjem besedilu: „zahteva konkurentom po tržnih informacijah“).
The Dutch authorities submitted their comments on those observations by letter dated 11 March 2015.
KG (v nadaljnjem besedilu: „Melitta“).
By letter dated 12 March 2015, the Netherlands provided its permission to contact Starbucks directly in response to the Commission's letter of 6 February 2015.
Hkrati je Komisija sporočila nizozemskim organom, da je konkurentom podjetja Starbucks poslala zahteve po informacijah.
Following that permission, by letter dated 16 March 2015, the Commission requested Starbucks, based on Article 6(a)(6) of Regulation (EC) No 659/1999, to provide information on the legal structure, the business model with regard to the Starbucks shops, and the raw material used by SMBV, i.e. the green coffee beans (hereinafter: the ‘Starbucks MIT request’).
Podjetje Starbucks je 13. aprila 2015 predložilo informacije, ki jih je Komisija zahtevala v dopisu z dne 16. marca 2015.
By letters dated 20 and 26 March 2015, the Dutch authorities submitted their observations on the comments of third parties to the Opening Decision.
Z dopisoma z dne 27. aprila 2015 sta podjetji Dallmayr in Company Y odgovorili na zahtevo Komisije po tržnih informacijah z dne 7. aprila 2015.
On 7 April 2015, following the adoption of the decision of 12 February 2015 and in accordance with Article 6a(6) of Regulation (EC) No 659/1999, the Commission contacted four competitors of Starbucks to provide market information on their business model and their value creating activities so as to enable the Commission to complete its assessment of the case (hereinafter: the ‘competitor MIT request’).
Dne 29. aprila 2015 je potekal sestanek med službami Komisije in podjetjem Starbucks, na katerem so službe Komisije navedle pojasnila o tem, kako je treba razumeti nekatera vprašanja v zahtevi podjetju Starbucks po informacijah v okviru preiskave.
Those four competitors included Company Y, Alois Dallmayr Kaffee oHG (hereinafter: ‘Dallmayr’), Nestlé SA (hereinafter: ‘Nestlé’) and Melitta Europa GmbH & Co.
Na podlagi odgovora podjetja Starbucks z dne 13. aprila 2015 je Komisija z dopisom z dne 6. maja 2015 zahtevala, da Starbucks predloži dodatne informacije.
KG (hereinafter: ‘Melitta’).
Z dopisom z dne 11. maja 2015 je Komisija od podjetja Y zahtevala dodatna pojasnila o predloženih tržnih informacijah.
The Commission simultaneously informed the Dutch authorities that it had sent requests for information to competitors of Starbucks.
Ta pojasnila je podjetje Y navedlo v dopisu z dne 21. maja 2015.
On 13 April 2015, Starbucks submitted the information requested in the Commission's letter of 16 March 2015.
Z dopisoma z dne 20. maja 2015 in 26. maja 2015 sta podjetji Nestlé in Melitta odgovorili na dopis Komisije z dne 7. aprila 2015, v katerem od konkurentov zahteva tržne informacije.
By letters dated 27 April 2015, Dallmayr and Company Y replied to the Commission's request for market information of 7 April 2015.
V dopisu z dne 27. maja 2015 so nizozemski organi predložili svoje pripombe v zvezi z informacijami, prejetimi od podjetij Y in Dallmayr.
On 29 April 2015, a meeting was held between the Commission services and Starbucks at which the Commission services provided clarifications on how certain questions in the Starbucks MIT request should be understood in the context of the investigation.
Podjetje Starbucks je z dopisom z dne 29. maja 2015 predložilo svoje odgovore na zahtevo Komisije z dne 6. maja 2015.
By letter dated 6 May 2015, following the reply of Starbucks of 13 April 2015, the Commission requested Starbucks to provide additional information.
V dopisu z dne 19. maja 2015 so nizozemski organi predložili svoje pripombe v zvezi z informacijami, prejetimi od podjetja Starbucks 13. aprila 2015 in 29. maja 2015.
By letter dated 11 May 2015, the Commission requested Company Y to provide further clarifications on the submitted market information.
V dopisu z dne 26. junija 2015 so nizozemski organi predložili svoje pripombe v zvezi s tržnimi informacijami, prejetimi od podjetij Nestlé in Melitta, ter pojasnili podjetja Y.
Those clarifications were provided by Company Y by letter dated 21 May 2015.
Poleg tega je podjetje Starbucks 29. junija 2015 svojim pripombam z dne 13. aprila 2015 in 29. maja 2015 dodalo nadaljnje utemeljitve o domnevno tržni naravi transfernih cen podjetja SCTC za surova kavna zrna.
By letters dated 20 May 2015 and 26 May 2015, Nestlé and Melitta replied to the Commission's competitor MIT request of 7 April 2015.
Z dopisom z dne 24. julija 2015 je podjetje Starbucks spontano predložilo dodatne informacije o dejavnostih podjetij SCTC, SMBV in Starbucks US [9] ter navedlo nove številčne podatke v zvezi s podjetjem Alki LP.
By letter dated 27 May 2015, the Dutch authorities submitted their comments on the information provided by Company Y and Dallmayr.
Z dopisom z dne 5. avgusta 2015 je Komisija zaprosila Starbucks za pojasnila in druge dokumente v zvezi s predložitvijo z dne 24. julija 2015, da bi lahko v celoti analizirala nove informacije.
By letter dated 29 May 2015, Starbucks submitted their replies to the Commission's request of 6 May 2015.
Z dopisom z dne 10. septembra 2015 in elektronsko pošto, poslano 11. septembra 2015, je podjetje Starbucks predložilo Komisiji preostale informacije.
By letter dated 19 June 2015, the Dutch authorities provided their comments on the information submitted by Starbucks on 13 April 2015 and 29 May 2015.
Z dopisom z dne 23. septembra 2015 je podjetje Starbucks dopolnilo informacije, poslane Komisiji 10. in 11. septembra 2015.
On 29 June 2015, in addition to its submissions of 13 April 2015 and 29 May 2015, Starbucks provided a further substantiation of the supposed arm's-length nature of the transfer prices applied by SCTC for the supply of green coffee beans.
OPIS SPORNEGA UKREPA
By letter dated 24 July 2015, Starbucks spontaneously submitted additional information on the functions performed by SCTC, SMBV and Starbucks US [9] and provided new figures relating to Alki LP.
Opis upravičenca
By letter dated 5 August 2015, the Commission requested Starbucks to provide clarifications and other documents with regard to its submission of 24 July 2015 to be able to fully analyse the new information.
Upravičenec ukrepa je podjetje SMBV.
By letter dated 24 August 2015 and email sent on 26 August 2015, Starbucks partially submitted the information requested by the Commission in its letter of 5 August 2015.
SMBV je hčerinsko podjetje iz skupine Starbucks, registrirano na Nizozemskem.
The Commission forwarded this information to the Dutch authorities on 28 August 2015.
Skupina Starbucks je sestavljena iz podjetja Starbucks Corporation in vseh podjetij, ki jih to podjetje nadzira.
By letter dated 10 September 2015 and email sent on 11 September 2015, Starbucks submitted the remaining information to the Commission.
Sedež podjetja Starbucks Corporation je v Seattlu, Združene države Amerike (v nadaljnjem besedilu: „ZDA“).
By letter dated 23 September 2015, Starbucks complemented the information submitted to the Commission on 10 and 11 September 2015.
Korporacijska struktura skupine Starbucks je podrobneje pojasnjena v uvodni izjavi 27 in na sliki 1 sklepa o začetku postopka.
By letters dated 25 September 2015 and 7 October 2015, the Dutch authorities provided their comments on the information submitted by Starbucks on 10, 11 and 23 September 2015.
Podjetje Starbucks se ukvarja s praženjem, trženjem in maloprodajo posebnih vrst kave in deluje v 65 državah.
DESCRIPTION OF THE CONTESTED MEASURE
Kupuje in praži kavo, ki jo prodaja, vključno z ročno obdelano kavo, čajem in pijačami ter drugimi svežimi živilskimi izdelki, v trgovinah, ki jih upravlja.
Description of the beneficiary
Prodaja tudi različne kavne in čajne izdelke ter podeljuje licence za svojo blagovno znamko po drugih kanalih, kot so veleblagovnice, trgovine z živili in nacionalni ponudniki prehrambnih storitev [10].
The beneficiary of the measure is SMBV.
V letu 2014 je imela skupina Starbucks po vsem svetu 16448 milijonov USD čistih prihodkov in 2067 milijonov USD čistega dobička po obdavčitvi [11].
SMBV is a subsidiary incorporated in the Netherlands of the Starbucks group.
SMBV je edini subjekt, v celoti pod nadzorom skupine Starbucks zunaj ZDA, ki praži kavo.
The Starbucks group is composed of the Starbucks Corporation and all the companies controlled by that corporation.
Sporni ukrep
The Starbucks Corporation is headquartered in Seattle, United States of America (hereinafter ‘US’).
Ta odločba zadeva SMBV APA, vnaprejšnji cenovni sporazum, sklenjen s strani nizozemske davčne uprave s podjetjem SMBV 28. aprila 2008 (Vaststellingsovereenkomst APA).
The corporate structure of the Starbucks group is explained in more detail in recital 27 and Figure 1 of the Opening Decision.
Sporazum SMBV APA je obvezujoč za obdobje 10 let, in sicer od 1. oktobra 2007 do 31. decembra 2017 [12].
Starbucks is a roaster, marketer and retailer of specialty coffee, operating in 65 countries.
Vnaprejšnji cenovni sporazum je sporazum med davčno upravo in davčnim zavezancem o uporabi davčne zakonodaje v zvezi s (prihodnjimi) transakcijami, tj. določa znesek dobička, ki ga davčni zavezanec ustvari iz svojih dejavnosti, ki se upošteva v tej davčni pristojnosti.
It purchases and roasts coffees that are sold, along with handcrafted coffee, tea and other beverages and fresh food items, through company-operated stores.
APA glede prihodnjih transakcij znotraj skupine določa ustrezen sklop meril (npr. metodo, primerljive podatke in ustrezne prilagoditve, kritične predpostavke v zvezi s prihodnjimi dogodki) za določanje primerljivih tržnih cen za te transakcije v določenem obdobju.
It also sells a variety of coffee and tea products and licenses its trademark through other channels, such as licensed stores, grocery and national foodservices accounts [10].
Postopek za sporazum APA uradno začne davčni zavezanec.
In 2014, the Starbucks group had worldwide net revenues of USD 16448 million and post-tax earnings of USD 2067 million [11].
SMBV APA
SMBV is the only wholly controlled Starbucks group entity outside of the US which roasts coffee.
S sklenitvijo sporazuma SMBV APA je nizozemska davčna uprava sprejela, da je plačilo, ki ga je določil davčni svetovalec podjetja Starbucks v poročilu o transfernih cenah za dejavnosti SMBV na Nizozemskem (vključno glede predvidenih tveganj in uporabljenih sredstev), v skladu z neodvisnim tržnim načelom [13].
The contested measure
Ta prejemek je vključeval dodatek v višini [9–12] % ustrezne stroškovne osnove.
This Decision concerns the SMBV APA, an advance pricing agreement concluded by the Dutch tax administration with SMBV on 28 April 2008 (Vaststellingsovereenkomst APA).
Ustrezna stroškovna osnova za izračun tega nadomestila vključuje vse stroške osebja, ki opravljajo dejavnosti v proizvodnji in dobavni verigi, stroške opreme za proizvodnjo (tj. amortizacije) in režijske stroške obratov.
The SMBV APA is binding for 10 years, from 1 October 2007 to 31 December 2017 [12].
Ne vključuje stroškov podjetja Starbucks za skodelice, serviete itd., stroškov za surova kavna zrna (stroški surovin), logističnih in distribucijskih stroškov za storitve, ki jih opravijo tretje osebe, nadomestil za dejavnosti, ki jih izvajajo tretje osebe v skladu s t. i. „pogodbami o zunanji proizvodnji“, ter plačil licenčnine podjetju Alki LP.
An APA is an agreement between a tax administration and a taxpayer on the application of tax law regarding (future) transactions, i.e. it determines the amount of profit that the taxpayer generates from its activities that are taken into account in that tax jurisdiction.
V sporazumu SMBV APA je nizozemska davčna uprava tudi sprejela, da se višina plačila licenčnine podjetja SMBV podjetju Alki LP določi ob koncu vsakega leta kot razlika med realiziranim dobičkom iz poslovanja pred stroški licenčnine in navedenim [9–12] % dodatkom na stroške poslovanja.
An APA determines, in advance of intra-group transactions, an appropriate set of criteria (e.g. method, comparables and appropriate adjustments thereto, critical assumptions as to future events) for the determination of an arm's-length pricing for those transactions over a fixed period of time.
SMBV APA nadalje določa, da je „ta plačila licenčnine […] mogoče odbiti za namene davka od dohodkov pravnih oseb in niso predmet davčnega odtegljaja na Nizozemskem“ [14].
An APA is formally initiated by a taxpayer.
Tako sporazum SMBV APA določa dodelitev dobička podjetju SMBV znotraj skupine Starbucks, kar mu omogoča določitev davka od dohodkov pravnih oseb na Nizozemskem na letni osnovi za 10 let.
The SMBV APA
Ker je sporazum APA začel veljati 1. oktobra 2007, ta odločba analizira SMBV APA v skladu s pravili o državni pomoči od tega datuma dalje.
By concluding the SMBV APA, the Dutch tax administration accepted that the remuneration determined by Starbucks' tax advisor in the transfer pricing report for the functions performed by SMBV in the Netherlands (including risk assumed and assets used) constitutes an arm's-length remuneration [13].
Poročilo o transfernih cenah
That remuneration consists of a mark-up of [9-12] % of the relevant cost base.
Prejemek, ki ga je sprejela nizozemska davčna uprava v sporazumu SMBV APA, temelji na analizi transfernih cen, ki jo je pripravil davčni svetovalec podjetja Starbucks v poročilu o transfernih cenah, ki je sestavni del navedenega sporazuma APA.
The relevant cost base used to calculate that remuneration includes all personnel costs engaged in both manufacturing and supply chain activities, the cost of production equipment (i.e. depreciation) and plant overheads.
Cilj poročila o transfernih cenah je podpreti predlagano dodelitev dobička podjetju SMBV znotraj skupine Starbucks, kar naj bi temeljijo na primerljivih tržnih cenah transakcij znotraj skupine.
It does not include the costs of the Starbucks cups, paper napkins, etc., the costs of green coffee beans (cost of raw materials), the logistics and distribution cost for services provided by third parties, the remuneration for activities provided by third parties under so-called ‘consignment manufacturing contracts’ and the royalty payments to Alki LP.
Poročilo o transfernih cenah podaja predstavitev podjetja, funkcijsko analizo in izbiro metod za določanje transfernih cen.
In the SMBV APA, the Dutch tax administration further accepted that the level of the royalty payment from SMBV to Alki LP would be determined at the end of each year as the difference between the realised operating profit before royalty expenses and the aforementioned [9-12] % mark-up on operating expenses.
Poročilo podaja naslednje pomembne informacije o podjetjih Starbucks Coffee BV in SMBV [15]:
The SMBV APA further provides that ‘this royalty payment is deductible for corporate income tax purposes and is not subject to Dutch withholding tax’ [14].
Starbucks Coffee BV je podjetje iz skupine Starbucks, ki deluje kot njen sedež za Evropo, Bližnji vzhod in Afriko (regija „EMEA“) in podpira poslovne dejavnosti skupine v tej regiji.
The SMBV APA thus endorses a profit allocation to SMBV within the Starbucks group that enables it to determine its corporate income tax liability to the Netherlands on a yearly basis for 10 years.
Starbucks Coffee BV pomaga pri iskanju razvijalcev za razvoj in upravljanje maloprodajnih trgovin skupine Starbucks na ozemljih EMEA.
Since the APA entered into force on 1 October 2007, this Decision analyses the SMBV APA under the State aid rules as from that date.
Kot sedež podjetja v tej regiji Starbucks Coffee BV pridobi licence za nekatere blagovne znamke, tehnologijo in strokovno znanje [16] podjetja Starbuck, od svojega delničarja, podjetja Alki LP, v zameno za plačilo licenčnine.
The transfer pricing report
Starbucks Coffee BV vstopi v t. im. „Sporazum o območnem razvoju in upravljanju“ („Area Development and Operation Agreement“, v nadaljnjem besedilu: „ADOA“) s povezanimi in nepovezanimi upravitelji trgovin podjetja Starbucks v regiji EMEA.
The remuneration accepted by the Dutch tax administration in the SMBV APA is based on the transfer pricing analysis prepared by Starbucks' tax advisor in the transfer pricing report, which forms an integral part of that APA.
Ti upravitelji se imenujejo razvijalci, v nadaljevanju besedila so imenovani tudi „trgovine“.
The objective of the transfer pricing report is to support the proposed profit allocation to SMBV within the Starbucks group as being based on an arm's-length pricing of intra-group transactions.
Starbucks Coffee BV razvijalcem podeljuje podlicence za pravice intelektualne lastnine (v nadaljnjem besedilu: „IL“), da razvijalcem omogočajo razvoj in upravljanje svojih trgovin kot trgovin Starbucks.
The transfer pricing report presents a company overview, a functional analysis and a selection of transfer pricing methods.
Za uporabo pravic IL razvijalci podjetju Starbucks Coffee BV plačujejo licenčnino in druge pristojbine, ki temeljijo na odstotnem deležu prihodkov.
The report presents the following relevant information about Starbucks Coffee BV and SMBV [15]:
V skladu s predložitvijo Nizozemske z dne 2. oktobra 2013 tako povezani kot nepovezani razvijalci plačujejo kot licenčnino podjetju Starbucks Coffee BV isti odstotni delež prihodkov.
Starbucks Coffee BV functions as the Starbucks group's head office for the Europe Middle-East and Africa (‘EMEA’) region, supporting the group's EMEA business operations.
Tako davčni svetovalec podjetja Starbucks sodi, da se [17] za določanje primerljivih tržnih plačil licenčnine znotraj skupine podjetju Starbucks Coffee BV kot sedežu podjetja za regijo EMEA uporablja metoda primerljivih prostih cen [18].
Starbucks Coffee BV assists with identifying developers to develop and operate Starbucks retail stores in the EMEA territories.
Davčni svetovalec podjetja Starbucks pri predstavljanju najpomembnejših transakcij in tokov med podjetji za SMBV v poročilu o transfernih cenah [19] navede zgolj to, da SMBV predvsem predeluje surovo kavo in prodaja praženo kavo povezanim in nepovezanim osebam.
In its capacity as head office, Starbucks Coffee BV licenses certain Starbucks trademarks, technology and know-how [16] from its shareholder, Alki LP, in return for a royalty payment.
Prav tako pojasnjuje, da surova kavna zrna, ki jih kupuje SMBV, dobavijo iz povezanega hčerinskega podjetja Starbucks v Švici (SCTC).
Starbucks Coffee BV enters into what is referred to as an ‘Area Development and Operation Agreement’ (hereinafter: ‘ADOA’) with related and unrelated operators of Starbucks shops in the EMEA region.
Poleg tega pojasnjuje, da SMBV deluje kot posredniški distributer za različno blago poleg kave.
Those operators are called Developers, also referred to hereinafter as ‘Shops’.
Poleg predstavitve dobavne verige za lastne proizvodne dejavnosti davčni svetovalec nadalje pojasnjuje, da so nekateri trgi prav tako deležni podpore podjetja SMBV v dobavni verigi.
Starbucks Coffee BV sublicenses intellectual property (hereinafter: ‘IP’) rights to the Developers to enable them to develop and operate their shops as Starbucks Shops.
Davčni svetovalec ne opisuje sporazuma o licenciranju pravic IL glede praženja, po katerem SMBV plačuje podjetju Alki LP licenčnine za licencirane IL, ki so med najpomembnejšimi transakcijami in tokovi med podjetji, ampak to samo prikaže v grafikonu in opiše v posebnem oddelku v poročilu o transfernih cenah, ki opisuje poslovne dejavnosti na trgu EMEA in na Nizozemskem [20].
For the use of the IP, the Developers pay a royalty and other fees to Starbucks Coffee BV based on a percentage of turnover.
Glede na funkcijsko analizo v poročilu o transfernih cenah [21] je v središču dejavnosti podjetja SMBV njegov obrat za praženje s sedežem v Amsterdamu.
According to the submission of the Netherlands of 2 October 2013, both related and unrelated Developers pay the same percentage of turnover as a royalty to Starbucks Coffee BV.
Glavna surovina v tem postopku praženja so surova kavna zrna.
Therefore, Starbucks' tax advisor considers that a comparable uncontrolled price method [17] is applied to determine the arm's-length price of intra-group royalty payments to the EMEA head office Starbucks Coffee BV [18].
Dejanski postopek praženja kavne mešanice je odvisen od posamezne vrste surovega kavnega zrna, ki se uporablja v receptu, in želenega okusa.