natgillin/translations-raw huggingface dataset:
The Netherlands shall recover the incompatible and unlawful aid referred to in Article 1 from Starbucks Manufacturing EMEA B.V.
PIJAČ“ ni bilo navedeno, da vsebujeta kavo podjetja Starbucks.
Any sums that remain unrecoverable from Starbucks Manufacturing EMEA B.V., following the recovery described in the preceding paragraph, shall be recovered from Starbucks Corporation.
Za finančne podatke podjetja glej uvodno izjavo 140.
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.
Vendar pa se odstavek 4.9 Smernic OECD za določanje TC iz leta 1995 (in tudi odstavek 4.9 smernic OECD iz leta 2010) nanaša na primere, v katerih se lahko „zaradi zapletenosti in velikega števila dejstev, ki jih je treba ovrednotiti, pošteno zmoti tudi najbolj dobronamerni davčni zavezanec“.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
V tem okviru se sklicuje tudi na nezavezujoče sporočilo Komisije o delu Skupnega foruma EU za transferne cene (glej COM(2007)71), v katerem je navedeno, da „bi morale davčne uprave kar se da zmanjšati breme ocenjevanja in zahtevati samo ustrezne informacije“.
Article 3
Odločba Komisije 2009/809/ES z dne 8. julija 2009 o shemi Groepsrentebox, ki jo namerava uvesti Nizozemska (C 4/07 (ex N 465/06)) (UL L 288, 4.11.2009, str.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
26).
The Netherlands shall ensure that this Decision is implemented within four months following the date of notification of this Decision.
Pri tem se spet sklicuje na Odločbo2009/809/ES.
Article 4
V skladu s poročilom je marža na stroške COGS upravičena samo v primerih, v katerih je ponudnik storitev odgovoren za področja, kot so razvoj izdelkov/raziskave in razvoj, strateško načrtovanje dobavne verige, dejavnosti strateške nabave in ustvarjanja prihodka (tj. trženje, določanje cen in ustvarjanje povpraševanja) ter prav tako prevzema in upravlja s tem povezana tveganja.
Within two months following notification of this decision, the Netherlands shall submit information regarding the methodology used to calculate the exact amount of aid.
Kot trdi Starbucks, podjetje SMBV ne opravlja teh funkcij.
The Netherlands shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
V poročilu je nadalje navedeno, da funkcije, kot so vsakodnevno načrtovanje, nestrateška nabava, konverzija, obdelava naročil, skladiščenje/logistika in izdajanje računov brez komercialnih tveganj v zvezi z zadevnimi proizvodi, upravičuje samo maržo na operativne stroške samega ponudnika storitev.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
V primeru podjetja Y se dodatek prav tako uporablja samo za operativne stroške.
Article 5
Nizozemska meni, da čeprav večina tretjih strank poleg dejavnosti praženja opravlja druge posebne dejavnosti, nosi podjetniško tveganje ali imajo v lasti pravice intelektualne lastnine, ki so jih razvile same, so pristojbine, ki jih te stranke plačujejo podjetju Starbucks (bodisi v obliki višje nakupne cene za kavna zrna bodisi v obliki licenčnine na prihodke), na podobnih ravneh kot pri podjetju SMBV.
This Decision is addressed to The Netherlands.
Nižje pristojbine ali cene pa bi bile lahko po mnenju Nizozemske možne zaradi bolj zapletenega profila nekaterih tretjih strank.
Done at Brussels, 21 October 2015.
Zadeva C-399/08 P, Komisija proti Deutsche Post, ECLI:EU:C:2010:481, odstavek 38 in navedena sodna praksa.
For the Commission
Zadeva C-399/08 P, Komisija proti Deutsche Post, ECLI:EU:C:2010:481, odstavek 39 in navedena sodna praksa.
Member of the Commission
Glej združeni zadevi C-106/09 P in C-107/09 P, Komisija proti vladi of Gibraltarja in Združenega kraljestva, ECLI:EU:C:2011:732, odstavek 72 in navedena sodna praksa.
OJ C 460, 19.12.2014, p. 11.
Zadeva 730/79 Phillip Morris ECLI:EU:C:1980:209, odstavek11.
Throughout the decision, the terms ‘tax ruling’ and ‘APA’ are used synonymously.
Združene zadeve T-298/97, T-312/97 itd. Alzetta, ECLI:EU:T:2000:151, odstavek 80.
Parts of this text have been hidden so as not to divulge confidential information; those parts are enclosed in square brackets.
Zadeva C-172/03 Heiser ECLI:EU:C:2005:130, odstavek 40.
Profit margins and mark-ups of SCTC concerning the green coffee beans are rounded to the closest multiple of 3 %.
Združene zadeve C-78/08 do C-80/08 Paint Graphos, ECLI:EU:C:2009:417.
A previous tax ruling concluded between the Dutch tax administration and Starbucks Coffee BV and SMBV in 2001 was also submitted as part of the supporting documents.
Združene zadeve C-78/08 to C-80/08 Paint Graphos ECLI:EU:C:2009:417, odstavek 65.
That letter was sent to the Netherlands in the English language on 7 March 2014, followed by a version in Dutch of this same letter sent on 14 March 2014.
Glej tudi zadeve C-78/08 to C-80/08 Paint Graphos ECLI:EU:C:2009:417, odstavek 50.
See footnote 1.
Člen 2 CIT iz leta 1969.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1).
Standardna stopnja po zakonu o davku od dohodkov pravnih oseb znaša 25 %.
Regulation (EC) No 659/1999 is repealed by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9), with effect from 14 October 2015.
Obstajata dva dohodkovna razreda obdavčljivih dohodkov.
All the procedural steps taken during the course of the proceedings were adopted under Regulation (EC) No 659/1999.
Nižja stopnja v višini 20 % se uporablja za prvi dohodkovni razred za obdavčljivi dohodek do 200000 EUR.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
Člen 3 CIT 1969 in poglavje III CIT iz leta 1969, v skladu s katerima so nerezidenčna podjetja obdavčena na: (1) prihodek iz poslovanja, ki izhaja iz stalne poslovne enote ali stalnega predstavništva na Nizozemskem, (2) dohodek in kapitalske dobičke, ki izhajajo iz nepremičnin na Nizozemskem, (3) dohodek in kapitalske dobičke iz pravice, povezane z iskanjem ali izkoriščanjem naravnih virov na ozemlju Nizozemske ali nizozemskem delu epikontinentalnega pasu, (4) vse prejemke, ki izhajajo iz vodenja rezidenčnega subjekta, (5) dohodek iz pravic do dobička podjetja (brez obveznic in delnic) s sedežem na Nizozemskem, ter (6) dohodek in kapitalske dobičke iz dolžniških terjatev v zvezi z znatnim deležem.
C (2015) 862, 12.2.2015.
Člen 2, odstavek 4, CIT iz leta 1969.
Starbucks US refers to all companies that are members of the Starbucks group that are resident in the United States of America.
Iz izvirnega nizozemskega besedila: „De in een kalenderjaar genoten winst wordt bepaald volgens goed koopmansgebruik, met inachtneming van een bestendige gedragslijn die onafhankelijk is van de vermoedelijke uitkoms.
This description is based on Starbucks' 2014 Annual Report, p. 2.
De bestendige gedragslijn kan alleen worden gewijzigd indien goed koopmansgebruik dit rechtvaardigt.“
See recital 20 of the Opening Decision for more detailed information on the Starbucks Group.
Poglavji II in III CIT iz leta 1969.
The SMBV APA states that after the sixth accounting year, i.e. end 2013, a half-term check will be made to see whether all the facts and circumstances have remained the same.
Na splošno velja, da so vsa podjetja z dohodki v primerljivem pravnem in dejanskem položaju z vidika neposrednega obdavčenja podjetij.
From the original Dutch: ‘[SMBV] wordt geacht een arm's length vergoeding te ontvangen voor haar activiteiten zoals beschreven [in het transfer pricing report] indien de operationele marge [9-12] % van de relevante kostgrondslag bedraagt.’
Odločba 2009/809/ES.
From the original Dutch: ‘De jaarlijks door SMBV aan Alki LP te betalen royalty wordt aan het einde van het jaar vastgesteld op het verschil tussen de gerealiseerde operationele winst met betrekking tot de productie en distributie functie als genoemd [in het transfer pricing report], vóór royalty uitgaven (“gerealiseerde operationele winst voor royalty uitgaven”) en de hierboven omschreven beloning van [9-12] % cost-plus.
Pripombe podjetja SMBV na sklep o začetku postopka, oddelek 2,20.
Deze royalty betaling is aftrekbaar voor de vennootschapsbelasting en is niet onderworpen aan Nederlandse dividendbelasting . ’
Zadeva C-138/09 Todaro Nunziatina & C. ECLI:EU:C:2010:291, odstavek 21.
For an explanation of why the royalty payment is not subject to tax in the Netherlands or in the UK, see recital 28 of the Opening Decision.
Shema je zagotovila, da pozitivna razlika med obrestmi, prejetimi za posojila, in obrestmi, plačanimi v okviru transakcij financiranja znotraj skupine, ne bo obdavčena po takratni splošni davčni stopnji davka od dohodkov pravnih oseb v višini 25,5 %, ampak v „skupinskem paketu obresti“ po stopnji 5 %.
Recitals 27 and 28 of the Opening Decision provide a full description of the legal structure of Starbucks as presented in the transfer pricing report.
Odločba Groepsrentebox, uvodna izjava 85.
See recital 71 for a description of the CUP method.
Odločba Groepsrentebox, uvodna izjava 107.
This definition is based on paragraphs 2.13 until 2.20 of the 2010 OECD TP Guidelines.
Glej uvodne izjave 148 do 150.
A (external) Comparable Uncontrolled Price is applied if independent third parties under the same circumstances pay the same price for the same product or service as related parties.
Glej odgovor podjetja Melitta v uvodnih izjavah 207 do 209.
In this case, the intra-group royalty payments concern the payments made by the EMEA Starbucks-owned Developers to Starbucks Coffee BV.
Vendar je treba opozoriti, da Komisija, tudi če bi podjetje SMBV sodelovalo pri financiranju transakcij, ne bi upoštevala odločbe Groepsrentebox kot ustrezne glede na različna cilja sheme skupinskih obresti na eni strani in določitve davčne osnove podjetja SMBV na drugi strani.
Section II.G of the transfer pricing report.
Nizozemske pripombe v zvezi z oddelkom 3.2 sklepa o sprožitvi postopka.
Section II.E of the transfer pricing report.
Zadeva C-15/14 P, Komisija proti MOL, ECLI:EU:C:2015:362, odstavek 60; Glej tudi zadevo T-385/12, Orange proti Komisiji, ECLI:EU:T:2015:117.
Section III.B of the transfer pricing report.
Zadeva C-39/94 SFEI in drugi, ECLI:EU:C:1996:285, odstavek 60; Zadeva C-342/96, Španija proti Komisiji, ECLI:EU:C:1999:210, odstavek 41.
SCTC buys those beans for the benefit of the entire Starbucks group worldwide and its independent licensees.
Zadeva 173/73, Italija proti Komisiji, ECLI:EU:C:1974:71, odstavek13.
See footnote 19.
Glej na primer zadevo C-387/92, Banco Exterior de España, ECLI:EU:C:1994:100.
In 2011, SMBV employed approximately [70-80] people.
Združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187, ASBL proti Komisiji, ECLI:EU:C:2006:416.
According to the observations of Starbucks to the Opening Decision [40-50] persons were active in coffee roasting and [30-40] persons in logistic and administrative services.
Odločba komisije 2003/757/EC z dne 17. februarja 2003 o shemi pomoči, ki jo je Belgija namenila centrom za usklajevanje s sedežem v Belgiji (UL L 282, 30.10.2003, str. 25).
According to information submitted by Starbucks to the Netherlands at the moment of the rulings request, SMBV and Starbucks Corporation entered into an agreement with [unaffiliated logistics company A] in 2003 under which [unaffiliated logistics company A] will provide inventory management services (supporting forecast provided by Starbucks), import coordination and export documentation services, vendor contracts administration and warehousing operations.
Združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187, ASBL proti Komisiji, ECLI:EU:C:2006:416., odstavka 96 in 97.
According to information submitted by Starbucks to the Netherlands at the moment of the rulings request, SMBV entered into a supply chain and coffee operations warehousing services agreement with [unaffiliated logistics company B] in 2004 under which [unaffiliated logistics company B] will perform warehouse services with respect to various Starbucks products including administrative and handling services, vehicle loading and unloading, inspections and storage.
Združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187, ASBL proti Komisiji, ECLI:EU:C:2006:416., odstavek 81.
According to the transfer pricing report, SMBV is responsible for the contractual relationship with [unaffiliated manufacturing company 1].
Glej uvodno izjavo 186.
This graph in not contained in the report, it was produced by the Commission in order to facilitate the reading of this Decision.
T. im. „druga prilagoditev“ v uvodni izjavi 52 sklepa o začetku postopka.
See recital 72 for a description of the TNMM.
Medtem ko sta prvi dve možnosti obravnavani v smernicah OECD, nadaljnja izbira, uporaba prilagoditve za obratni kapital, ni zajeta v smernicah OECD na način, kot ga je v tem primeru uporabil davčni svetovalec.
Transactional differences refers to differences between the transactions concluded by the company for which the taxable basis is approximated through a transfer pricing method and the transactions concluded between independent companies used to determine the arm's length pricing.
Povezana transakcija je transakcija med dvema podjetjema, ki sta med seboj povezani, nepovezana transakcija pa je transakcija med podjetjema, ki sta med seboj neodvisni.
In the TNMM method this refers to the transactions concluded by comparable companies used to approximate an arm's length margin.
Oddelek 9.2.3.2.
Functional differences refers to differences between the functions performed by the company of which the taxable basis is approximated by a transfer pricing method and the functions performed by comparable companies used to approximate an arm's length margin.
Oddelek 9.2.3.3 od (a) do (e).
The report refers in this context to paragraph 3.26 of the 1995 OECD TP Guidelines.
Oddelek 9.2.3.3 (f).
The Amadeus Database is a database of comparable financial information for public and private companies across Europe.
Oddelek 9.2.3.4.
It is maintained by Bureau van Dijk, a publisher of company information and business intelligence.
Oddelek 9.2.3.5.
Automated searches in Amadeus resulted in a selection of 240 companies; additional financial selection criteria applied by the tax advisor eliminated 88 companies, reducing the sample to 152 potentially comparable companies.
Glej tudi odstavek 1.6 Smernic OECD za določanje TC iz leta 1995.
The main elimination criteria were that the companies were engaged in unrelated functions (i.e. distribution, repair, etc.), producing unrelated products (i.e. candies, other food products, etc.) or that the companies belonged to a group.
Glej uvodno izjavo 234.
The 20 companies accepted for comparison purposes in the transfer pricing report are presented in appendices to that report and reproduced in Table 5 of the Opening Decision.
Usmerjenost na transakcije je spet izražena v odstavku 1.33 Smernic OECD za določanje TC iz leta 2010, ki pojasnjuje, da je „podlaga za uporabo neodvisnega tržnega načela običajno primerjava pogojev povezane transakcije s pogoji transakcij med neodvisnimi podjetji“.
The tax advisor uses the term mark-up although the calculation of the mark-up is based on the operating profit of the comparable companies divided by a cost basis and not on gross profit.
Glej uvodni izjavi 68 in 69.
In the case of SMBV, the operating costs represent a small fraction of the total costs.
Glej uvodno izjavo 90.
Therefore, although the percentage of mark-up applied is higher, the resulting estimate of tax base is lower.
Glej zlasti uvodni izjavi 120 in 122 sklepa o začetku postopka.
Tax administrations and legislators are aware of this problem and tax legislation generally allows the tax administration to correct tax declarations of integrated companies that incorrectly apply transfer prices, by substituting prices which correspond to a reliable approximation of those agreed to by independent companies negotiating under comparable circumstances at arm's length.
Kot je razloženo v uvodni izjavi 102.
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 13 July 1995.
Glej uvodno izjavo 115 sklepa o začetku postopka.
Recommendation C(95)126/FINAL of 13 July 1995.
Glej odstavek 6.16 Smernic OECD za določanje TC iz leta 1995, ki podaja isti premislek.
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 22 July 2010.
Za ponazoritev, analiza z uporabo zbirke podatkov RoyaltyStat za 2. četrtletje 2015 kaže, da je za 168 sporazumov, na voljo prek zbirke podatkov, po katerih se podeljuje licenca samo za tehnologijo, vrednost mediane licenčnine znašala 5 % prodaje (na podlagi 143 od teh sporazumov, v katerih je bila licenčnina določena kot odstotek vrednosti prodaje, ne pa kot znesek, plačan na prodano enoto).
For the 1995 OECD TP Guidelines, see paragraph 3.43, which contains a comparable description.
Med vsemi pogodbami, ki so na voljo prek zbirke podatkov RoyaltyStat, ni bilo nobene, pri kateri bi bilo plačano nadomestilo za tehnologijo praženja kave, za katero se podeljuje licenca na trgu.
Paragraphs 1.45 to 1.48 of the 1995 OECD TP Guidelines and paragraphs 3.55 to 3.62 of the 2010 OECD TP Guidelines.
Za to tehnologijo se je podeljevala licenca le v nekaterih primerih v kombinaciji z blagovnimi znamkami.
Paragraph 1.48 of the 1995 OECD TP Guidelines.
Glej tudi odstavek 1.17 Smernic OECD za določanje TC iz leta 1995.
For completeness it is noted that a portion of the labour costs can be included in COGS, when it is directly associated with the production.
To pa ne velja za [nepovezano proizvodno podjetje 10].
See recital 56 of the Opening Decision.
Glej tabelo 3.
In Table 1, EBITDA stands for the conventional acronym of ‘earnings before interest, taxes, depreciation and amortisation’ and EBT stands for the conventional acronym of ‘earnings before tax’.
Glej uvodno izjavo 209.
Transfer Pricing Decree 2001 (Besluit verrekenprijzen) of 30 March 2001, IFZ2001/295M.
Glej uvodne izjave 211 do 212.
The Decree was replaced in 2013 (together with the Decree of 21 August 2004, IFZ 2004/680M which Decree supplemented the 2001 Decree and amended it with respect to certain points.
Glej uvodne izjave od 203 do 205.
However, the 2004 Decree is not relevant in this case) by the Decree of 14 November 2013, IFZ 2013/184M, International Tax Law.
Glej uvodne izjave 148 do 150 in 300 do 304.
Transfer pricing method, application of the arm's length principle and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
Glej uvodno izjavo 142.
As the ruling dates from 2007, the Decision will refer to the 2001 Transfer Pricing Decree.
Starbucks je navedel, da se prihodki pod oznako „PRIH.
As in 2001 article 8b was not yet codified in the CIT, transfer pricing adjustments, both for personal as for corporate income tax purposes, were made based on Article 3.8 of the Income Tax Act 2001 (which through article 8 CIT also applied to corporate taxpayers).
PAKIRANA KAVA“ nanašajo na funkcijo praženja in pakiranja podjetja SMBV in da prihodki od drugih postavk, ki bi lahko pokrivali proizvode, delno obdelane na podlagi kave, ki jo praži SMBV, pomenijo majhen delež skupnega proizvodnega obsega praženja podjetja SMBV; glej uvodno izjavo 94.
For example, at the end of […] this fee represented [1,5-2] % of the price SCTC expected to pay for the purchase of green coffee beans and [0,5-1] % of the price charged to the […] by SMBV.
Pravzaprav glede na uvodno izjavo 97 podjetje SMBV ohranja maržo za nekavne izdelke, ki pokriva vse stroške […] za […].
The [certification programme] designation was used and paid for by Starbucks since […].
Ta marža je zabeležena na račun funkcije preprodaje.
Additionally provided, see Table 8.
Glej tudi odstavek 3.64 Smernic OECD za določanje TC iz leta 2010, ki navaja: „Neodvisno podjetje ne bi nadaljevalo z opravljanjem dejavnosti, ki ustvarja izgubo, razen če je pričakovalo, da bo v prihodnje ustvarjala dobiček.“ in odstavek 1.52 Smernic OECD za določanje TC iz leta 1995.
In detail, the pre-tax profit before the royalty payment is equal to ‘Sales’ minus ‘Direct Costs of Sales’ (which represent the costs of raw material consumed in the production process), minus ‘General and Administrative expenses’, minus ‘Foreign currency exchange’, plus ‘Interest income’, minus ‘Interest expense’ in Figure 2.
Glej uvodno izjavo 105.
For example, for the year 2010/2011, the pre-tax profit before payment of royalty would be equal to EUR 13783458.
Glej uvodno izjavo 170.
In order to lower the pre-tax to the level agreed in the SMBV APA of around [9-12] % of agreed costs, a tax-deductible royalty of EUR 12352838 is paid out to Alki LP, as recorded in the position ‘Other expenses’.
Glej uvodno izjavo 51.
Under the previous ruling, SMBV's tax base was calculated as 8 % of the costs taken into account.
O tem, kako sporazum o določanju transfernih cen vpliva na izračun licenčnine, ki jo je treba plačati podjetju Alki LP, glej uvodno izjavo 170.
These include the Starbucks figurative mark and the Starbucks business plan.
Glej tudi uvodno izjavo 87 sklepa o začetku postopka.
These include the furnishings and fittings, the exterior and the perception of the Shops, so-called systems relating to the exterior/the ‘front’ of the Shops and so-called systems for the set-up/ ‘rear’ of the Shops.
Ti odstavki so del poglavja 9 Smernic OECD iz leta 2010 za določanje TC in obravnavajo poslovno prestrukturiranje, vendar so kljub temu zaradi osnovnega načela, izpostavljenega v teh odstavkih.
These include the ‘brand curves’ and the formula for the coffee mixes.
Odstavek 9.46 Smernic OECD za določanje TC iz leta 2010.
Comments of the Netherlands to the Opening Decision, p. 25.
Glej uvodno izjavo 167.
Comments of the Netherlands to the Opening Decision, p. 27.
Odstavka 9.23 in 9.26 Smernic OECD za določanje TC iz leta 2010.
See recitals 145 and 146.
Odstavek 9.29 Smernic OECD za določanje TC iz leta 2010.
A company incorporated under the laws of the State of Washington, US (General Partner).
Odstavek 9.23 Smernic OECD za določanje TC iz leta 2010.
A company incorporated under the laws of the State of Washington, US (Limited Partner).
Glej prejšnjo opombo.
See recital 106.
Podobno besedilo je mogoče najti v odstavkih od 1.36 do 1.41 Smernic OECD za določanje TC iz leta 1995.
For the period 2008-2014, Alki LP received in total EUR [400-500] million in licence fees from Starbucks Coffee BV & SMBV.
Glej uvodno izjavo 107.
Out of this EUR [400-500] million, EUR [300-400] million ([80-85] %) was received from Starbucks Coffee BV and EUR [60-70] million ([15-20] %) from SMBV.
Glej uvodno izjavo 144.
According to Starbucks, this payment from Starbucks US to Alki LP concerns a global cost adjustment intended to compensate Alki LP for the lower licence fees received from SMBV as a result of Starbucks' pricing policy for roasted coffee on a global basis.
Glej uvodno izjavo 112.
This ‘arm's-length return’ is calculated under US transfer pricing rules and is determined for all the activities of Starbucks Coffee BV and SMBV.
Plačila podjetja Starbucks Coffee BV podjetju Alki LP so prišteta istemu skladu kot plačila podjetja SMBV, pri čemer plačila slednjega pomenijo manjši del prihodkov podjetja Alki LP; glej uvodno izjavo 110.
Starbucks could not provide a breakdown of the buy-in payments for the brand or for the business format for the years 2005 and 2006.
Glej uvodno izjavo 102.
There are also some discrepancies between the licence fee and buy-in payments by [CV 1] as provided in the overview by Starbucks and the profit & loss statements of [CV 1].
Glej uvodno izjavo 201.