natgillin/translations-raw huggingface dataset:
Contrary to the claim made by Ireland that the boards of ASI and AOE made the critical decisions to participate in the CSA and also to fund the significant costs arising from participating in that agreement [207] and the claim made by Apple that the boards decided on various amendments to the CSA [208], the minutes of the board meetings do not record any discussion on the 2009 amendment or any other discussion regarding the CSA or the Apple IP [209], until the new structure of Apple in Ireland was being discussed at the end of 2014 [210].
Glede na malo funkcij, ki sta jih opravljali upravi in/ali funkcije, ki sta jih opravljali irski podružnici, bi bilo treba licence za intelektualno lastnino skupine Apple za nabavo, proizvodnjo, prodajo in distribucijo Applovih proizvodov zunaj obeh Amerik za davčne namene razporediti k irskima podružnicama.
Indeed, throughout the entire period from 1980 to 2015 for which minutes have been provided to the Commission, those minutes demonstrate a complete absence of any discussion regarding the CSA, until the minutes of […] board meeting in August 2014.
Ob upoštevanju tega sklepa je treba zavrniti tudi trditev Irske, da bi bilo treba po načelu teritorialnosti – ker se intelektualna lastnina skupine Apple, ki ustvarja dobiček, ki ga beležita družbi ASI in AOE, nahaja zunaj Irske – dobiček iz te intelektualne lastnine odšteti od obdavčljivega dobička na Irskem [238].
That meeting of […] board of directors was the first time an […].
Vsekakor dohodek, ki ga beležita družbi ASI in AOE, ni dohodek iz licenčnin, ampak dohodek iz prodaje, za katerega ni bilo v računovodskih izkazih teh družb izpostavljeno nikakršno plačilo za intelektualno lastnino.
However, even when referring to the CSA, those minutes point to the involvement of other individuals discussing the CSA on behalf of ASI and AOE, who were not members of the board of directors of ASI or AOE and who were not present at the meeting in question [211].
Dohodek, ki sta ga zabeležili družbi ASI in AOE, je namreč v računovodskih izkazih teh družb naveden kot dohodek iz poslovanja [239] in je bil kot tak prijavljen pri Irish Revenue (z odbitkom dohodka od obresti).
In any event, it is apparent from all of the minutes reviewed by the Commission that ASI's and AOE's board of directors only began discussing the CSA at the end of 2014, […], and not when […] the contested tax rulings applied, was in place [212].
Poleg tega je bil – kot je pojasnjeno v uvodni izjavi 278 – celoten dohodek obeh družb (z izjemo dohodka od obresti) v letnih računovodskih izkazih družb ASI in AOE od leta 2004 do leta 2008 prijavljen kot dohodek, obdavčljiv po stopnji 12,5 %, kar bi se po klasifikaciji, ki jo je predložila Irska, ujemalo z dohodkom iz poslovanja [240].
The minutes of board meetings provided to the Commission demonstrate that the boards did not engage in any detailed business discussion before the discussions on Apple's new structure in Ireland, as a result of which, according to Apple, the 2007 ruling ceased to be applied to determine ASI's and AOE's yearly taxable profits in Ireland.
Kot je dalje pojasnjeno v tej uvodni izjavi, se je šele po izračunu teoretične obveznosti glede plačila davka od dohodkov pravnih oseb za celoten dohodek obeh družb v skladu s stopnjo 12,5 % za dohodek iz poslovanja izvedel odbitek za „dohodek, obdavčen po nižjih stopnjah“, s čimer se je zmanjšala dejanska davčna obveznost teh družb na Irskem.
The summary of the minutes presented in Table 4 and Table 5 illustrates the discussions over the period January 2009 to September 2011 for ASI and December 2008 to September 2011 for AOE [213].
To dejstvo potrjuje, da je skupina Apple zadevni dohodek obravnavala kot dohodek iz poslovanja, ne pa kot dohodek iz licenčnin [241].
With the exception of one business decision to transfer assets from AOE's Singapore branch to another Apple group company [214], those minutes show that the discussions in the boards of ASI and AOE consisted mainly of administrative tasks, that is to say approving accounts and receiving dividends [215], not active or critical functions with regard to the management of the Apple IP licences.
Ker niti družba ASI niti družba AOE zunaj irskih podružnic fizično ne obstajata in ne opravljata gospodarske dejavnosti [242], je treba šteti, da dejavnost dobave, prodaje in distribucije Applovih proizvodov zunaj obeh Amerik, ki jo izvaja družba ASI, oziroma dejavnost proizvodnje računalniških proizvodov za trge zunaj obeh Amerik, ki jo izvaja družba AOE, vsako v celoti opravlja ustrezna irska podružnica.
Ireland counters that business decisions are not taken in Ireland [216].
Torej je dohodek družb ASI in AOE aktivni dohodek iz poslovanja, ki izhaja iz dejavnosti podružnice, saj ne obstajajo zaposleni, ki bi lahko ustvarili tak dohodek zunaj Irske [243].
However, the minutes of ASI's and AOE's board meetings indicate that various functions, including the full functions of the board, have occasionally been outsourced to employees of Apple located in Ireland [217].
Povedano drugače, dohodka, kot je dohodek iz poslovanja, ki sta ga zabeležili družbi ASI in AOE, torej ne bi smeli niti v celoti niti delno razporediti k upravama teh družb.
Therefore, Ireland cannot argue that no important functions have been performed in Ireland.
Vendar – tudi če bi bilo mogoče kateri koli del tega dohodka obravnavati kot dohodek iz intelektualne lastnine – Irish Revenue vsekakor ni preučila, kakšen delež, če sploh kakšen, s tem povezanega preostalega dobička, ki je bil prenesen na upravi, bi bilo mogoče pripisati dohodku iz licenčnin.
Apple argues that the activities of ASI's and AOE's board of directors have been ensured in ‘myriad ways’ [218], without further specification.
Kot je bilo pojasnjeno v uvodni izjavi 275, Irska in skupina Apple še trdita, da je upravljanje intelektualne lastnine skupine Apple skoncentrirano na sedežu skupine Apple v ZDA, od koder se tudi upravlja.
However, because ‘myriad’ appears to refer in this context to an undefined and countless set of elements, which therefore could not be verified or circumscribed, a profit allocation method relying on such undefined elements cannot result in a market-based outcome, since an arm's length assessment of that method cannot be conducted in an objective manner.
Po mnenju Irske in skupine Apple je zaradi teh prispevkov zaposlenih družbe Apple Inc. poslovanje družb ASI in AOE donosno, zato je Irish Revenue upravičeno izključila dobiček, ki je bil v obdavčljivem dobičku irskih podružnic družb ASI in AOE dosežen s temi prispevki [244].
In any event, as a majority of the board members of ASI and AOE are located in the US and, at the same time, employed by Apple Inc., if those activities had been substantial, ASI and AOE would, in principle, be considered to have a permanent establishment in the US.
Komisija se ne strinja s to utemeljitvijo iz razlogov, navedenih v uvodnih izjavah 310 do 318.
The same applies to the alleged activities of the head offices of ASI and AOE outside of the board meetings.
Čeprav so družbe ASI, AOE in Apple Inc. del iste skupine podjetij, so vse tri ločeni pravni subjekti, zato je treba kakršne koli transakcije med temi subjekti znotraj skupine urediti s sporazumi o določanju transfernih cen [245].
In the case of ASI, the Commission further observes that its board members receive no remuneration and, assuming that the board members are remunerated on market terms, that fact further confirms that their activity is not valuable to ASI's head office.
Plačilo, ki ga družbi ASI in AOE dolgujeta družbi Apple Inc. za razvoj intelektualne lastnine skupine Apple, je bilo na primer določeno s SODS [246], plačilo, ki ga ti družbi dolgujeta družbi Apple Inc. za trženjske storitve pa je bilo določeno s sporazumom o trženjskih storitvah [247].
Not only did those head offices not perform active or critical functions with regard to the management of the Apple IP licences, they also did not have the capacity to perform such functions during the period that the contested tax rulings were in force.
Vendar sporni davčni stališči ne vključujeta teh transakcij znotraj skupine, v katere so morda vstopile družbi ASI in AOE na eni strani in družba Apple Inc. na drugi.
Indeed, the management activities to be performed in relation to the Apple IP, as described in the observations of Apple (such as what IP to commercialise, how to manufacture products and the design of marketing campaigns, as well as decisions on the amounts of R & D investment in which the companies should engage) [219], require active management and cannot be ensured through occasional board decisions.
Povedano drugače, sporni davčni stališči se ne ukvarjata z vprašanjem, ali sta se SODS ali sporazum o trženjskih storitvah izvajala po neodvisnem tržnem načelu, ampak, nasprotno, pogoje iz teh sporazumov sprejemata kot dane, kar pomeni, da ni s tema stališčema odobren noben sporazum o določanju transfernih cen med temi tremi subjekti, na primer za raziskave in razvoj ter upravljanje intelektualne lastnine skupine Apple ali trženjske storitve.
They therefore could not be performed by ASI and AOE outside their Irish branches, since the head offices did not have the capacity to take active management decisions in the absence of any employees.
Sporni davčni stališči se nanašata le na razporeditev dobička družb ASI in AOE k vsaki od njunih irskih podružnic.
Most crucially, many of the functions and risks listed in the CSA, summarised in Figure 8 and Figure 9 of this Decision [220], could only have been performed and assumed by the Irish branches, rather than by the head offices.
SODS določa, da družbi ASI in AOE [248] družbi Apple Inc. plačujeta za dejavnosti raziskav in razvoja, ki jih zagotavlja družba Apple Inc. (ali druge družbe iz skupine) v zvezi z intelektualno lastnino skupine Apple.
For example, product quality control cannot be performed by a head office with no employees.
Torej je s SODS, ki so ga sklenile družbi ASI in AOE na eni strani in družba Apple Inc. na drugi, določen delež stroškov in prihodek za razvoj intelektualne lastnine skupine Apple za vsako od strank sporazuma.
Similarly, R & D facility management does not seem practicable without employees.
V skladu s SODS so stroški za raziskave in razvoj Applovih proizvodov porazdeljeni med družbe Apple Inc., ASI in AOE na podlagi odstotnega deleža prodaje proizvodov, ki se izvede na ozemlju vsake od njih [249].
Given that those functions and risks are to be performed and assumed under the CSA, and ASI and AOE are parties to the CSA, the CSA cannot be effectively executed unless the Irish branches participate in its execution [221].
Iz računovodskih izkazov družbe ASI je razvidno, da je postavka „Raziskave in razvoj“ največja posamična postavka njenih odhodkov iz poslovanja [250].
Apple argues on the basis of the [Apple's tax advisor] ad hoc report, which also allocates the Apple IP licences outside of Ireland, that ASI and AOE are capable of making the necessary strategic decisions to mitigate the exposure of the company to risk in the normal course of business outside the Irish branches [222].
V letu 2013 oziroma 2014 je na primer družba ASI plačala [2,0–2,5] milijarde USD oziroma [4,0–4,5] milijarde USD za razvoj intelektualne lastnine skupine Apple [251].
It is however clear that, outside their Irish branches, neither ASI nor AOE is able to monitor business risk in the absence of employees.
Od leta 2010 do leta 2014 sta družbi ASI in AOE skupaj financirali več kot polovico stroškov za raziskave in razvoj intelektualne lastnine skupine Apple, družba Apple Inc. pa je v istem obdobju financirala manj kot polovico teh stroškov.
A part of a company that is in no position to manage, control and monitor a risk should not be allocated such a risk for tax purposes [223].
Z drugimi besedami, družbi ASI in AOE družbi Apple Inc. na podlagi SODS plačujeta za razvoj intelektualne lastnine skupine Apple, stroški tega pa vplivajo na njuno skupno donosnost.
This reflects the economic reality that a rational economic operator would not entrust a risk to a counterparty that is not able to assume and manage such a risk.
Ali drugače, skupina Apple je tako sprejela in izvedla odločitev o tem, kako vrednotiti dejavnosti, ki jih opravljajo družba Apple Inc. na eni strani ter družbi ASI in AOE na drugi, kar zadeva intelektualno lastnino skupine Apple, ter njihov prispevek k vrednosti te intelektualne lastnine.
In that regard, and as further explained in recitals 308 to 318, the Commission cannot accept the reasoning set out in the [Apple's tax advisor] ad hoc report and the [Apple's 2nd advisor] ad hoc study, both submitted by Apple, which include functions performed by Apple Inc. in the assessment of the allocation of profit of ASI and AOE.
To izhaja iz SODS, na podlagi katerega vsaka družba pri skupnih stroških razvoja intelektualne lastnine skupine Apple sodeluje na podlagi meril pripisa, ki jih je samostojno določila skupina Apple.
The Irish branches of ASI and AOE are not branches of Apple Inc., the latter being a separate legal entity recording profits separate from the profits of ASI and AOE.
Izbrano je bilo merilo, v skladu s katerim se stroški intelektualne lastnine skupine Apple pripišejo sorazmerno s prometom posamezne družbe, zato družbi ASI in AOE nosita večino stroškov razvoja in raziskav.
Given the lack of activities at the level of the head offices, only limited risks that can be controlled through occasional board meetings can be properly allocated to the head offices for tax purposes.
Torej je bilo plačilo dejavnosti raziskav in razvoja, ki jih opravlja družba Apple Inc. v zvezi z intelektualno lastnino skupine Apple, že upoštevano s pripisom razvojnih stroškov na podlagi upoštevne prodaje vsake od strank SODS, saj je bila to osnova, ki jo je skupina Apple izbrala za razporejanje deleža svoje intelektualne lastnine k vsaki od družb.
As noted in recital 285, the minutes of the board meetings reviewed by the Commission mainly refer to discussions on financing decisions, such as decisions on the distribution of dividends and cash management decisions.
Torej je dobiček vsake od družb – Apple Inc., ASI in AOE – razlika med prodajo in upoštevnimi stroški, vključno z letnimi plačili za razvoj intelektualne lastnine skupine Apple, kot so določena v SODS.
As regards the latter, both companies derive interest income from the passive management of liquidity, which has been outsourced by their board of directors to Braeburn, as reflected in the minutes of the board meetings [224].
Zdi se, da se Irska in skupina Apple s sklicevanjem na dejavnosti, ki se v ZDA opravljajo v zvezi z raziskavami in razvojem ter upravljanjem intelektualne lastnine skupine Apple, sklicujeta na obstoj neplačanih prispevkov družbe Apple Inc. v korist družb ASI in AOE, ki presegajo plačane dejavnosti, ki jih opravlja družba Apple Inc. na podlagi SODS in sporazuma o trženjskih storitvah, saj v računovodskih izkazih družbe ASI ali AOE ni nobene druge sledi o tem, da bi bila družba Apple Inc. dodatno plačana za raziskave in razvoj ter upravljanje intelektualne lastnine skupine Apple.
Since such passive management functions do not require active day-to-day management and liquidity management is not a core activity of ASI and AOE, the Commission accepts that the interest income of ASI and AOE derived from that passive management function is allocated to the head offices for tax purposes.
Vendar obstoj takih neplačanih prispevkov ne more vplivati na razporejanje dobička znotraj družb ASI in AOE.
By contrast, ASI's and AOE's head offices should not have been allocated any actively managed IP, such as the Apple IP licences which ASI and AOE have the right to exploit under the CSA, contrary to the unsubstantiated assumption validated by the contested tax rulings.
Kot je bilo pojasnjeno v uvodni izjavi 271, upravi družb ASI in AOE na eni strani ter irska podružnica vsake od njiju na drugi strani nimajo ločenih pravnih osebnosti.
In certain years, no physical board meetings took place: only written resolutions were adopted by the board, which limits the board's decision-making process and the head offices' capacity to take active management decisions.
Namesto tega sestavljajo isti pravni subjekt, ki je imetnik licenc za intelektualno lastnino skupine Apple, zatrjevani neplačani prispevki družbe Apple Inc. pa so bili izvedeni v korist tega subjekta kot celote.
On the infrequent occasions that the board did discuss the distribution or manufacturing business of ASI, the minutes systematically refer to prior discussions between ASI and other parties [225].
Torej bi plačilo družb ASI in AOE družbi Apple Inc. za njen prispevek v zvezi z raziskavami in razvojem ter upravljanjem intelektualne lastnine skupine Apple sicer lahko vplivalo – in tudi dejansko vpliva – na skupno donosnost družb ASI in AOE, ne more pa vplivati na poznejše razporejanje dobička znotraj družb ASI in AOE in torej na razporeditev dobička k irskima podružnicama družb ASI in AOE.
In sum, had Irish Revenue properly confirmed whether the Apple IP licences held by ASI and AOE should be allocated outside of Ireland before endorsing profit allocation methods premised on that assumption, it should have concluded that the head offices of ASI and AOE did not control or manage, nor were they in a position to control or manage, the Apple IP licences in such a manner as to derive the type of income recorded by those companies.
Povedano drugače, čeprav bi lahko taki dodatni prispevki vplivali na skupno donosnost družb ASI in AOE – če bi bili res izvedeni in bi bila zanje dejansko postavljena cena, kar pa ne drži –, ne bi mogli vplivati na poznejše razporejanje dobička znotraj družb ASI in AOE.
Consequently, ASI's and AOE's Irish branches, if they were separate and independent companies engaged in the same or similar activities under the same or similar conditions and taking into account the assets used, the functions performed and the risks assumed by those companies through their branches and through their respective head offices, would not have accepted a profit allocation method based on that assumption, which results in all the profit of ASI and AOE beyond a limited mark-up on a reduced cost base being allocated to the head offices instead of to those branches.
Stroške, ki sta jih družbi ASI in AOE plačali za te prispevke, bi namreč nosili ti družbi kot celoti (ne pa le njuni upravi ali irski podružnici) in bi torej zmanjšali skupni dobiček družb.
As demonstrated in recitals 281 to 292, the information needed to establish that conclusion was available to Irish Revenue or could have been made available to it during the period that the contested tax rulings were in force [226].
Vendar bi bilo treba šele po tem, ko bi te stroške odbili od tega dobička, preostali dobiček družb ASI in AOE za davčne namene razporediti med njuni upravi in vsako od irskih podružnic.
That information establishes in a reliable and direct manner that the Apple IP licences held by ASI and AOE should not have been allocated to the head offices for tax purposes.
Po istem vzorcu to, da družba Apple Inc. v skladu s SODS in sporazumom o trženjskih storitvah zagotavlja raziskave in razvoj ter oblikuje trženjske akcije v korist družbe ASI oziroma AOE, vpliva na skupno donosnost teh dveh družb, ni pa tega mogoče upoštevati za namene razporejanja dobička, ki sta ga ti zabeležili, med njuni upravi in vsako od irskih podružnic.
Contrary to the claims made by Ireland [227], that information should not have been disregarded when allocating profits to the Irish branches, since that information allows Irish Revenue to conclude in a more reliable manner on whether the profit allocation methods proposed by Apple result in a reliable approximation of a market-based outcome in line with the arm's length principle, than by solely relying on information on the activities of the Irish branches.
Trditev Irske, da lahko vrednost, ki jo ustvarjajo Applovi proizvodi, zahteva drage naložbe, je lahko povsem točna [252], vendar so prispevki družb ASI in AOE k tem naložbam urejeni s SODS in sporazumom o trženjskih storitvah, zato to ne more vplivati na razporejanje dobička znotraj teh družb.
In any event, even accepting Ireland's argument that the profit allocation exercise need only be conducted taking into account the assets used, functions performed and risks assumed by the Irish branches, which the Commission contests, Irish Revenue should at the very least have confirmed that the Apple IP licences should not be allocated to the Irish branches of ASI and AOE for tax purposes.
Kakor koli že, ker v računovodskih izkazih družbe ASI ali AOE ni nobene sledi o tem, da bi bila družba Apple Inc. za raziskave in razvoj ter upravljanje intelektualne lastnine skupine Apple plačana še izven SODS [253], je trditev, da prispevki družbe Apple Inc. za raziskave in razvoj ter upravljanje intelektualne lastnine skupine Apple vplivajo na razporejanje dobička znotraj družb ASI in AOE, vsekakor neutemeljena.
As explained in recitals 296 to 304, seeing as those branches were presented to Irish Revenue as ensuring functions for which the use of those licences was crucial and seeing as indications existed that those branches did in fact ensure IP-related functions that were crucial in building brand awareness and brand recognition in the EMEIA region, it was incumbent on Irish Revenue to at least have confirmed that the Apple IP licences should not be allocated, fully or in part, to the Irish branches before endorsing profit allocation methods based on the unsubstantiated assumption that the Apple IP licences should be allocated outside of Ireland.
Zdi se, da Irska in skupina Apple navajata zgolj abstrakten zahtevek družbe Apple Inc. v zvezi z dobičkom drugih pravnih subjektov (ASI in AOE), ki presega pogodbene dogovore na podlagi SODS ali sporazuma o trženjskih storitvah in ki je zunaj obsega razporejanja dobička.
As regards ASI, its Irish branch was presented to Irish Revenue as executing procurement, sales and distribution activities associated with the sale of Apple products to related parties and third-party customers across the EMEIA and APAC regions [228].
Irska trdi, da je mogoče plačila družb ASI in AOE za prispevke družbe Apple Inc. pripisati upravama in v zvezi s tem izpostavlja plačila na podlagi SODS in sporazuma o trženjskih storitvah [254].
Since that branch was authorised to distribute Apple branded products, its activities necessitated access to the Apple brand, which was granted to ASI as a whole in the form of the Apple IP licences.
Tudi če predpostavimo, da bi lahko plačila na podlagi SODS in sporazuma o trženjskih storitvah vplivala na razporejanje dobička znotraj družb ASI in AOE, kar Komisija izpodbija [255], ni nobenega očitnega razloga za to, da bi ta plačila razporedili k upravama namesto k irskima podružnicama.
Consequently, even if Irish Revenue did not consider that the Apple IP licences should be allocated to ASI's Irish branch for tax purposes, it should have at the very least analysed how that branch's access to the Apple IP, which it needed to perform its functions, was ensured and set up within the company.
Kar zadeva SODS in sporazum o trženjskih storitvah, iz njunih določb ne izhaja nobeno razlikovanje med upravama in irskima podružnicama.
There is no evidence that such an analysis was ever conducted.
To je pričakovano, saj so s pogodbenega vidika te sestavni del istega pravnega subjekta.
Had such an analysis been conducted, it is apparent that ASI's Irish branch, in its capacity of executing procurement, sales and distribution activities associated with the sale of Apple products, ensures a number of functions crucial for the development and maintenance of the Apple brand on the local market and for ensuring customer loyalty to that brand in that market [229].
Vendar pa je, ko je v teh sporazumih naveden naslov družb ASI in AOE, to vedno naslov irskih podružnic [256].