natgillin/translations-raw huggingface dataset:
That information was provided for ten companies: Company [H], Company [I], Company [C2], Company [J], Company [K], Company [D], Company [L], Company [M], Company [N] and Company [O] [4].
Dne 25. marca 2014 je Irska predložila davčne napovedi družb ASI in AOE za obdobje od 2004 do 2010.
Ireland further indicated that information in relation to Company [K] had been included in a previous reply.
Irski organi so v dopisih z dne 1. in 28. maja 2014 izrazili pomisleke, da so razprave med Komisijo in Organizacijo za gospodarsko sodelovanje in razvoj (v nadaljnjem besedilu: OECD) morda privedle do razkritja zaupnih informacij o davkoplačevalcih.
By letter of 7 March 2014, the Commission informed Ireland that it was investigating whether the tax rulings issued by Irish Revenue in 1991 and 2007 in favour of ASI and AOE constitute new aid and it invited the Irish authorities to comment on the compatibility of such aid.
Komisija se je z dopisom z dne 6. junija 2014 odzvala na izražene pomisleke s pojasnilom, da so bile razprave med Komisijo in OECD splošnega značaja in da OECD niso bile razkrite nobene zaupne informacije o davkoplačevalcih.
Noting that the Commission had already requested, by letter of 21 October 2013, all essential elements supporting those rulings, the Commission invited Ireland to provide any additional information related to the tax arrangements endorsed by those rulings, as well as the tax returns of Apple Group companies in Ireland.
Komisija je dne 11. junija 2014 v skladu s členom 108(2) Pogodbe sprejela sklep o začetku formalnega postopka preiskave v zvezi z davčnimi stališči iz let 1991 in 2007, ki jih je Irish Revenue izdala v korist družb ASI in AOE, z utemeljitvijo, da bi ta stališča lahko pomenila državno pomoč v smislu člena 107(1) Pogodbe (v nadaljnjem besedilu: sklep o začetku postopka).
On 25 March 2014, Ireland submitted the tax returns of ASI and AOE for the years 2004 to 2010.
Irska je z dopisom z dne 5. septembra 2014 predložila pripombe v zvezi s sklepom o začetku postopka.
By letters of 1 and 28 May 2014, the Irish authorities raised concerns that discussions between the Commission and the Organisation for Economic Cooperation and Development (hereinafter: the ‘OECD’) may have led to the disclosure of confidential taxpayer information.
Sklep o začetku postopka je bil 17. oktobra 2014 objavljen v Uradnem listu [5], pri čemer so bile zainteresirane strani pozvane, naj predložijo svoje pripombe o preiskavi Komisije.
By letter of 6 June 2014, the Commission responded to those concerns by explaining that the discussions between the Commission and the OECD were of a general nature and that no confidential taxpayer information had been disclosed to the OECD.
Komisija je z dopisom z dne 17. novembra 2014 prejela pripombe skupine Apple.
On 11 June 2014, the Commission adopted, in accordance with Article 108(2) of the Treaty, its decision to open the formal investigation procedure into the 1991 and 2007 tax rulings issued by Irish Revenue in favour of ASI and AOE on the grounds that those rulings could constitute State aid within the meaning of Article 107(1) of the Treaty (hereinafter: the ‘Opening Decision’).
Tem pripombam je bilo priloženo ad hoc poročilo o razporeditvi dobička, ki ga je pripravil njen davčni svetovalec [davčni svetovalec skupine Apple] (v nadaljnjem besedilu: ad hoc poročilo [davčnega svetovalca skupine Apple]).
By letter of 5 September 2014, Ireland submitted its comments on the Opening Decision.
Pripombe sta poslali tudi organizaciji Ibec [6] in Oxfam, več panožnih organizacij pa je poslalo skupen dopis [7].
On 17 October 2014, the Opening Decision was published in the Official Journal [5], whereby interested parties were invited to submit their comments on the Commission's investigation.
Dne 9. januarja 2015 je potekal sestanek med službami Komisije in predstavniki skupine Apple, na katerem je skupina Apple Komisiji obrazložila svojo novo korporacijsko strukturo na Irskem.
By letter of 17 November 2014, the Commission received comments from Apple.
Dne 19. januarja 2015 je skupina Apple Komisiji po elektronski pošti poslala povzetek bistvenih elementov prestrukturiranja […] skupine Apple na Irskem kot nadaljnji ukrep na podlagi sestanka dne 9. januarja 2015.
Attached to those comments was an ad hoc profit allocation report prepared by its tax advisor [Apple's tax advisor] (hereinafter: ‘the [Apple's tax advisor] ad hoc report’).
Dne 30. januarja 2015 in 11. marca 2015 je Irska poslala svoja mnenja o pripombah tretjih strank, ki jih je Komisija prejela v odgovor na sklep o začetku postopka.
Comments were also submitted by Ibec [6] and Oxfam and a joint letter was submitted by several trade organisations [7].
Komisija je z dopisom z dne 4. februarja 2015 zahtevala, da Irska poda svoja stališča o novi korporacijski strukturi skupine Apple na Irskem in da predloži tudi vso pisno korespondenco med Irish Revenue in skupino Apple v zvezi s to novo korporacijsko strukturo.
On 9 January 2015, a meeting took place between the Commission's services and representatives of Apple, during which Apple explained its new corporate structure in Ireland to the Commission.
Irska je odgovorila na ta zahtevek z dopisom z dne 25. februarja 2015 ter predložila zahtevano pisno korespondenco in zapiske telefonske konference dne 11. decembra 2014 med Irish Revenue in skupino Apple.
By email of 19 January 2015, Apple submitted a summary of the key elements of Apple's […] restructuring in Ireland to the Commission as a follow-up to the meeting of 9 January 2015.
Poleg tega je Irska prosila Komisijo, naj dodatno pojasni nekatere vidike svoje preiskave davčnih stališč iz let 1991 in 2007, ki naj bi po mnenju Irske temeljila na napačnem razumevanju veljavne nacionalne zakonodaje s strani Komisije.
On 30 January 2015 and 11 March 2015, Ireland submitted its observations on the third party comments received by the Commission in response to the Opening Decision.
Komisija je z dopisom z dne 5. marca 2015 poslala Irski zahtevo po podatkih, ki se je nanašala na podatke o dohodku od obresti, prikazanih v finančnih poročilih družb ASI in AOE, in razporeditvi teh dohodkov znotraj družb ASI in AOE.
By letter of 4 February 2015, the Commission requested Ireland's views on Apple's new corporate structure in Ireland, as well as all written exchanges between Irish Revenue and Apple regarding that new corporate structure.
Poleg tega je Komisija zahtevala informacije o upravljanju licenc za uporabo intelektualne lastnine, ki jih imata družbi ASI in AOE za nabavo, proizvodnjo, prodajo in distribucijo Applovih izdelkov zunaj Amerik (v nadaljnjem besedilu: licence za intelektualno lastnino skupine Apple), in o tem, ali so bili zaposleni v skupini Apple vključeni v tako upravljanje.
Ireland replied to that request by letter of 25 February 2015 and provided the requested written exchanges and notes of a conference call of 11 December 2014 between Irish Revenue and Apple.
Irska je odgovorila z dopisom z dne 15. aprila 2015 in predložila vse zahtevane informacije, vključno s prilogo, ki jo je predložila skupina Apple.
In addition, Ireland asked the Commission to further clarify some aspects of its investigation into the 1991 and 2007 tax rulings which, according to Ireland, seemed to be based on a misapprehension by the Commission as to the applicable national law.
V drugem dopisu, poslanem istega dne, je Irska privolila v sestanek s Komisijo.
By letter of 5 March 2015, the Commission sent a request for information to Ireland which related to information on the interest income reported in ASI's and AOE's financial accounts and the allocation of that income within ASI and AOE.
Komisija je dne 17. aprila 2015 poslala Irski dopis, s katerim je odgovorila na njeno prošnjo z dne 25. februarja 2015, naj pojasni nekatere vidike svoje preiskave stališč iz let 1991 in 2007 (v nadaljnjem besedilu: dopis z dne 17. aprila 2015).
In addition, the Commission requested information on the management of the intellectual property licences held by ASI and AOE for the procurement, manufacturing, sales and distribution of Apple products outside of the Americas (hereinafter: the ‘Apple IP licences’) and whether employees of the Apple group were involved in such management.
Komisija je zahtevala, da Irska posreduje kopijo navedenega dopisa skupini Apple.
Ireland replied by letter of 15 April 2015, providing all the requested information, including an annex submitted by Apple.
Predstavniki služb Komisije in skupine Apple so se sestali 22. aprila 2015.
In a second letter sent on the same day, Ireland agreed to a meeting with the Commission.
Irska je bila navzoča na tem sestanku, ki se je osredotočil na razporejanje dobička znotraj družb ASI in AOE.
On 17 April 2015, the Commission sent a letter to Ireland responding to the latter's request of 25 February 2015 to clarify certain aspects of its investigation into the 1991 and 2007 rulings (hereinafter: the ‘letter of 17 April 2015’).
Predstavniki služb Komisije in Irske so se sestali 7. maja 2015.
The Commission requested Ireland to forward a copy of that letter to Apple.
Irska je dne 20. maja 2015 podala pripombe o pripombah skupine Apple k dopisu z dne 17. aprila 2015.
By email of 23 April 2015, the Commission invited Apple to comment on the letter of 17 April 2015.
Komisija je na dopis Irske z dne 17. julija 2015 odgovorila z dopisom z dne 28. julija 2015.
In addition, the Commission requested Apple to provide the minutes of the meetings of ASI's board of directors for the same period for which board meeting minutes of AOE's board of directors had previously been provided.
Irska je z dopisom z dne 14. avgusta 2015 predložila pripombe k zapisniku sestanka dne 7. maja 2015.
By letters of 4 May 2015, Ireland and Apple replied to the letter of 17 April 2015.
Komisija je z dopisom z dne 11. novembra 2015 zahtevala, da Irska predloži dodatno pojasnilo o dejavnostih družb ASI, AOE in Apple Distribution International (v nadaljnjem besedilu: ADI), da bi bolje razumela izvajane naloge in tveganja, ki jih nosijo sedeža družb ASI in AOE ter njuni irski podružnici.
On 7 May 2015, Apple's letter was forwarded to Ireland for comment.
V tem dopisu je izrazila tudi svoje pomisleke glede načina, kako je preiskava potekala.
On 20 May 2015, Ireland commented on Apple's observations on the letter of 17 April 2015.
Cook in komisarka za konkurenco Margrethe Vestager, pri čemer je bila navzoča tudi Irska.
On 27 May 2015, Apple submitted all the minutes and resolutions of both ASI's and AOE's board of directors for the requested period in response to the Commission's email of 23 April 2015.
Irska je z dopisom z dne 29. januarja 2016 predložila dodatne podatke v odgovor na zahtevo Komisije z dne 11. novembra 2015.
On 17 July 2015, Ireland replied to the Commission's email of 9 July 2015 stating, in particular, that it did not consider the draft minutes to present an accurate or comprehensive record of the 7 May 2015 meeting.
Skupina Apple je v tem dopisu navedla, da sklep o začetku postopka po njenem razumevanju oporeka razporeditvi dobička irskim podružnicam družb ASI in AOE.
In addition, Ireland attached an opinion prepared by Hon. John D. Cooke (hereinafter: the ‘Cooke opinion’).
Z dopisom z dne 8. marca 2016 je Komisija […] zahtevala dodatne […] informacije […].
By letter of 28 July 2015, the Commission responded to Ireland's letter of 17 July 2015.
Komisija je obravnavala tudi pomisleke, ki jih je izrazila Irska dne 17. februarja 2016 o obsegu preiskave, in pojasnila, da je predmet preiskave preučiti, ali je razporeditev dobička irskima podružnicama družb ASI in AOE, ki je bila odobrena z davčnima stališčema iz let 1991 in 2007, privedla do državne pomoči.
By letter of 7 September 2015, Apple provided its comments on the minutes of the meeting on 7 May 2015.
Komisija je na ta dopis odgovorila dne 20. aprila 2016 in kopijo tega dopisa poslala Irski.
Apple also submitted an opinion prepared by Professor [Apple's advisor] (hereinafter: the ‘[Apple's advisor] opinion’).
Skupina Apple je odgovorila na dopis Komisije z dne 22. julija 2016 z dopisom z dne 24. avgusta 2016, v katerem je izrazila svoje pomisleke o poštenosti postopkov.
After several exchanges of letters between Ireland and the Commission on 25 November 2015, 27 November 2015 and 2 December 2015 regarding the scope of the request for information and the deadline to reply, Ireland provided part of the requested information by letter dated 8 December 2015.
Irska je z dopisom z dne 22. aprila 2016 posredovala dopis skupine Apple z dne 22. aprila 2016, s katerim je Irska Komisiji predložila informacije v odgovor na zahtevo Komisije po informacijah z dne 11. novembra 2015 in […] 8. marca 2016.
In that letter, Ireland also indicated that the missing information would be submitted later and that Apple is working on compiling the information requested.
DEJANSKI IN PRAVNI OKVIR
It also expressed its concerns in that letter about the manner in which the investigation had proceeded.
Ta sklep se nanaša na dve davčni stališči, ki ju je izdala Irish Revenue dne 29. januarja 1991 in dne 23. maja 2007 v korist družb ASI in AOE (v nadaljnjem besedilu: sporni davčni stališči).
On 21 January 2016, a meeting took place between the Chief Executive Office of Apple Inc. (hereinafter: ‘Apple's CEO’), Mr Cook, and the Commissioner for Competition, Ms. Vestager, at which Ireland was also present.
Sporni davčni stališči odobravata metode, po katerih lahko družbi ASI in AOE razporejata dobiček k svojima irskima podružnicama.
By letter dated 25 January 2016, Apple's CEO provided further clarifications regarding the points raised by Apple during the meeting on 21 January 2016.
Sporni davčni stališči omogočata, da družbi ASI in AOE določita svoje letne obveznosti glede plačila davka od dohodka pravnih oseb na Irskem z uporabo metod razporejanja dobička, ki jih je Irish Revenue odobrila v teh stališčih.
The Commissioner for Competition responded to that letter by letter of 29 February 2016.
V skladu s podatki, ki jih je predložila skupina Apple, je zadnje poslovno leto, za katero velja stališče iz leta 2007, leto 2014, ki se konča 27. septembra 2014.
By letter of 18 February 2016, Apple submitted additional clarifications regarding the points raised during the meeting on 21 January 2016.
Skupino Apple sestavljajo Apple Inc. in vse družbe, ki jih nadzira Apple Inc. (v nadaljnjem besedilu skupaj: skupina Apple).
Apple indicated in that letter that it was their understanding that the Opening Decision challenged the profit allocation to the Irish branches of ASI and AOE.
Skupina Apple oblikuje, proizvaja in trži mobilne komunikacijske in medijske naprave, osebne računalnike ter prenosne digitalne glasbene predvajalnike.
By letter of 8 March 2016, the Commission […] requested some additional […] information […].
Skupina Apple prodaja svoje izdelke po vsem svetu prek svojih trgovin, spletnih prodajaln in neposredne prodaje ter nepovezanih operaterjev celičnih omrežij, veletrgovcev, trgovin in pooblaščenih prodajalcev z dodano vrednostjo.
The Commission also addressed the concerns expressed by Ireland on 17 February 2016 on the scope of the investigation, by explaining that the subject-matter of the investigation consisted in examining whether the allocation of profit to ASI's and AOE's Irish branches endorsed by the 1991 and 2007 tax rulings gave rise to State aid.
Poleg tega prodaja skupina Apple različne izdelke tretjih oseb, ki so združljivi z izdelki skupine Apple, vključno z aplikativno programsko opremo ter raznimi dodatki in zunanjimi napravami, v svojih trgovinah in spletnih prodajalnah.
On 14 March 2016, Apple […] sent a further letter expressing […] concerns about the fairness of the proceedings.
Skupina Apple prodaja potrošnikom, podjetjem in vladam po vsem svetu.
The Commission replied to that letter on 20 April 2016 and sent a copy of its letter to Ireland.
Svoje poslovanje upravlja predvsem na geografski podlagi.
The Commission replied to the letter of 6 May 2016 on 22 July 2016 and sent a copy of its letter to Ireland.
Skupina Apple je imela leta 2015 svetovne neto prihodke iz prodaje 233,7 milijarde USD in čisti dohodek 53,4 milijarde USD [9].
In response to the Commission's letter of 22 July 2016, Apple sent a letter to the Commission on 24 August 2016 expressing Apple's concerns about the fairness of the proceedings.
Na dan 26. september 2015 je imela skupina Apple 186,9 milijarde USD v denarnih sredstvih in njihovih ustreznikih ter tržnih vrednostnih papirjih prek tujih podružnic [10].
On 23 March 2016, Ireland sent two letters to the Commission.
Ta znesek v veliki meri ustreza dobičku, ustvarjenemu v tujini, ki ni bil predmet obdavčitve [11].
By its first letter, Ireland provided part of the information requested by the Commission in its letter of 8 March 2016 and stated that it would provide the remainder of the information on 22 April 2016.
Globalno poslovanje skupine Apple je strukturirano okoli ključnih področij delovanja, ki se upravljajo centralno in jih iz ZDA vodijo izvršni direktorji s sedežem v Cupertinu v ZDA.
By its second letter, Ireland again expressed its concerns about the fairness of the procedure.
Ključna področja delovanja skupine Apple so: raziskave in razvoj (v nadaljnjem besedilu: R in R), trženje, poslovne dejavnosti, prodaja ter splošne in upravne dejavnosti.
By letter of 22 April 2016, Ireland submitted a letter from Apple dated 22 April 2016 by which Ireland provided to the Commission the information in response to the Commission's request for information of 11 November 2015 and […] of 8 March 2016.
STRUKTURA SKUPINE APPLE NA IRSKEM
On 24 May 2016, Ireland provided additional information to supplement its submission of 22 April 2016.
Skupina Apple vključuje družbe, ustanovljene na Irskem.
That information consisted of minutes of meetings of ASI's and AOE's board of directors which had previously not been provided.
Med družbami v skupini Apple, ustanovljenimi na Irskem, lahko razlikujemo med družbami, ustanovljenimi na Irskem, ki so tudi davčne rezidentke na Irskem, kot so družbe ADI, Apple Operations in Apple Sales Ireland, ter družbami, ustanovljenimi na Irskem, ki niso davčne rezidentke na Irskem, kot so družbe AOI, ASI in AOE.
FACTUAL AND LEGAL BACKGROUND
Med družbami skupine Apple, ki so ustanovljene in davčne rezidentke na Irskem ter imajo zaposlene na Irskem, so družba ADI, s katero je družba ASI sklenila pogodbo o distribuciji izdelkov Apple zunaj meja Amerik, družba Apple Operations, ki nabavlja orodja, ki jih uporabljajo proizvajalci, in pri dobaviteljih nabavlja sestavne dele za prodajo proizvajalcem, in družba Apple Sales Ireland, ki podpira prodajni program skupine Apple na lokalni ravni na Irskem.
This Decision concerns two tax rulings issued by Irish Revenue on 29 January 1991 and on 23 May 2007 in favour of ASI and AOE (hereinafter ‘the contested tax rulings’).
Med družbami skupine Apple, ustanovljenimi na Irskem, ki niso davčne rezidentke na Irskem, je družba ASI, ki je hčerinska družba v popolni lasti družbe AOE, slednja pa je hčerinska družba v popolni lasti družbe AOI, ki je hčerinska družba v popolni lasti družbe Apple Inc., ustanovljene v ZDA [12].
The contested tax rulings endorse methods for ASI and AOE to allocate profit to their respective Irish branches.
Družbi AOE in ASI poslujeta na Irskem prek podružnic.
The contested tax rulings allow ASI and AOE to determine their yearly corporation tax liability in Ireland by applying the profit allocation methods endorsed by Irish Revenue in those rulings.
Slika 1 prikazuje to korporacijsko strukturo:
The 1991 ruling was in force until 2007, when it was replaced by the 2007 ruling.
Slika 1
The 2007 ruling was in force until Apple's new corporate structure in Ireland was put into place.
Struktura skupine Apple na Irskem
According to the information provided by Apple, the last financial year to which the 2007 ruling applies is 2014, which ends on 27 September 2014.
Ustanovljena v ZDA
BENEFICIARIES OF THE CONTESTED TAX RULINGS
Ustanovljene na Irskem
THE APPLE GROUP
DRUŽBI ASI IN AOE BREZ DAVČNEGA REZIDENTSTVA
The Apple Group is composed of Apple Inc. and all companies controlled by Apple Inc. (hereinafter collectively referred to as: ‘Apple’).
Družba, ki je ustanovljena po irskem pravu ali ki je centralno upravljana in nadzorovana na Irskem ali oboje, se običajno šteje za davčno rezidentko na Irskem, zato je zavezana davku od dohodkov pravnih oseb na dobiček, ki ga ustvari na svetovni ravni.
Apple is headquartered in the United States of America (hereinafter: the ‘US’).
To pomeni, da so družbe, ustanovljene na Irskem, načeloma zavezane plačilu davka na Irskem, tudi če so upravljane in nadzorovane zunaj meja Irske.
Apple designs, manufactures and markets mobile communication and media devices, personal computers and portable digital music players.
Vendar sta bili v oddelku 23A irskega zakona o davčni konsolidaciji iz leta 1997 (v nadaljnjem besedilu: TCA 97), preden sta ga spremenila finančni zakon iz leta 2013 in finančni zakon iz leta 2014, predvideni dve izjemi od tega pravila, ki sta omogočali, da se družbe, ustanovljene na Irskem, štejejo za družbe nerezidentke.
It sells a variety of related software, services, peripherals, networking solutions and third-party digital content and applications.
Na podlagi oddelka 23A TCA 97 družba ni veljala za davčno rezidentko, če (i) je veljala za davčno rezidentko v drugi državi v skladu z uporabo konvencije o izogibanju dvojnega obdavčevanja (tako imenovana izjema zaradi konvencije) ali (ii) je kotirala na priznani borzi ali jo je na koncu obvladovala oseba, ki je bila rezidentka v državi članici ali državi podpisnici davčnega sporazuma (tako imenovana izjema zaradi ustreznosti družbe), in če so se te ustrezne družbe ali njihove hčerinske družbe ukvarjale s poslovnimi dejavnostmi na Irskem (tako imenovana izjema zaradi poslovne dejavnosti) [13].
Apple sells its products worldwide through its retail stores, online stores and direct sales force, as well as through third-party cellular network carriers, wholesalers, retailers and value-added resellers.
Druga med temi izjemami je pomenila, da ustrezne družbe, ustanovljene na Irskem, ki so se ukvarjale s poslovnimi dejavnostmi na Irskem in katerih centralna uprava in nadzor sta imela sedež zunaj meja Irske, niso veljale za davčne rezidentke na Irskem.
In addition, Apple sells a variety of third-party products compatible with Apple products, including application software and various accessories and peripherals, through its online and retail stores.
Ni pa veljala nobena zahteva, da bi družbe morale imeti davčno rezidentstvo v drugi davčni jurisdikciji.
Apple sells to consumers, businesses and governments worldwide.
Družbi ASI in AOE sta obe ustanovljeni na Irskem.
Apple manages its business primarily on a geographic basis.
V času veljave spornih davčnih stališč sta se družbi ASI in AOE obravnavali kot „ustrezni družbi“ za namene oddelka 23A TCA 97, saj sta bili obe pod končnim nadzorom družbe, ki je rezidentka v državi podpisnici davčnega sporazuma, in sicer družbe Apple Inc., ki je davčna rezidentka ZDA [14], in ker sta se družbi ASI in AOE vsaka prek svoje podružnice na Irskem ukvarjali s poslovnimi dejavnostmi ter ju je upravljala in nadzorovala družba zunaj meja Irske, sta se obe družbi šteli kot družbi nerezidentki na Irskem v skladu z izjemo zaradi poslovnih dejavnosti iz oddelka 23A TCA 97.
The geographic reporting segments are Americas, Europe [8], Japan, Greater China, and Rest of Asia Pacific.
Družbi ASI in AOE v času, ko sta veljali sporni davčni stališči, nista bili davčni zavezanki v nobeni drugi davčni jurisdikciji razen Irske [15].
The key functional areas in the Apple group are: Research and Development (hereinafter ‘R&D’), Marketing, Operations, Sales, and General and Administration.
Zato bi družbi ASI in AOE v času, ko sta veljali sporni davčni stališči, lahko za namene davčnega rezidentstva še najbolje opisali kot „apatrida“.
APPLE's STRUCTURE IN IRELAND
NALOGE IRSKIH PODRUŽNIC DRUŽB ASI IN AOE, KOT STA JIH PREDSTAVILI IRSKA IN SKUPINA APPLE