natgillin/translations-raw huggingface dataset:
For instance, ASI's Irish branch incurred local marketing costs directly with third-party marketing service providers in relation to localisation and execution of global marketing strategies.
Četudi pa bi dopustili, da bi lahko prispevki družbe Apple Inc. v korist družb ASI in AOE vplivali na razporejanje dobička znotraj družb ASI in AOE, nič ne kaže na to, da družba Apple Inc. v primeru neobstoja uprav ne bi istih prispevkov namenjala irskima podružnicama, zlasti glede na to, da se zdi, da upravi od teh prispevkov nimata nobene koristi, saj fizično ne obstajata in nimata zaposlenih.
Adapting the brand strategy to the local market was a key function for the development of the brand in the respective regions and the branch was allocated costs of worldwide and local advertising programs to execute that function [230].
V uvodnih izjavah 281 do 290 je bilo ugotovljeno, da upravi prek svoje omejene dejavnosti v obliki sestankov upravnih odborov ne moreta sodelovati v raziskavah in razvoju.
ASI's Irish branch was also responsible for gathering and analysing regional data to estimate the expected demand forecast for Apple products [231], which function appears indispensable for the exploitation of the Apple IP in the EMEIA region.
To namreč ne bi bilo mogoče, saj upravi fizično ne obstajata in nimata zaposlenih.
ASI's Irish branch was also fully responsible for operating the AppleCare customer support service, which provides aftersales support and repair services for the entire EMEIA region.
Nasprotno se zdi – kot je bilo navedeno v uvodnih izjavah 295 do 304 – da irski podružnici sodelujeta v dejavnostih, s katerimi se neposredno ali posredno podpira intelektualna lastnina skupine Apple, ta skupina pa ju je v preteklosti kot taki tudi obravnavala.
That function directly reflects on the brand name, with the objective to ensure customer satisfaction, and includes the responsibility for warranty and repair programs [232].
Čeprav bi torej sprejeli trditev, da so obstajali neplačani prispevki družbe Apple Inc. v korist družb ASI in AOE ter da bi se ti neplačani prispevki lahko obravnavali, kot da so vplivali na razporejanje dobička znotraj družb ASI in AOE, bi jih bilo treba razporediti k irskima podružnicama.
Accordingly, large risks related to the performance of the products and the technology were borne by ASI's Irish branch.
Irska in skupina Apple dalje še trdita, da je tveganje za družbi ASI in AOE določeno in omejeno prek politik skupine, ki se razvijajo v ZDA.
Finally, [50-60] of ASI's [300-400] FTEs, all of which were located in Ireland, were categorised by Apple in 2014 as R & D personnel [233].
Vendar je namen politik skupine omejitev tveganj, značilnih za skupino, in vzpostavitev postopkov usklajevanja, kar pomeni, da lahko sama skupina od svojih podružnic zahteva take politike, ne pa da imajo te od njih koristi.
As regards AOE, its Irish branch was presented to Irish Revenue as being responsible for the manufacturing and assembly of a specialised range of computer products for the EMEIA region.
Poleg tega politike – pa naj bo to pisni dokument, postopek ali poslovna programska oprema – ni mogoče predstaviti, kot da ta prevzema poslovno tveganje, če ne obstaja nikakršno osebje.
In that capacity, AOE's Irish branch developed Apple-specific processes and manufacturing expertise and ensured quality assurance and quality control functions [234], which are needed to preserve the value of the brand [235].
Kot je bilo pojasnjeno v uvodni izjavi 290, namreč k subjektu, ki ni v položaju, da bi lahko obvladoval, nadziral in spremljal funkcijo ali tveganje, ne bi smeli razporediti tega tveganja za davčne namene.
Moreover, when Apple presented the illustrative account filling format of AOE's Irish branch to Irish Revenue for the purposes of obtaining the 1991 ruling, it allocated the costs associated with the CSA to that branch and not to its head office [236].
Torej Komisija ne more sprejeti trditve Irske in skupine Apple, da bi bilo treba dobiček, ki sta ga družbi ASI in AOE dosegli zaradi prispevkov zaposlenih družbe Apple Inc., izključiti iz obdavčljivega dobička irskih podružnic družbe ASI in AOE, saj zatrjevani prispevki zaposlenih družbe Apple Inc., kar zadeva raziskave in razvoj ter licence za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, ne morejo vplivati na razporejanje dobička znotraj družb ASI in AOE.
While Irish Revenue does not appear to have examined the terms of the CSA when it issued the contested tax rulings, the fact that the costs of the CSA were allocated to AOE's Irish branch by Apple itself should have made Irish Revenue question the unsubstantiated assumption underlying the profit allocation methods ultimately endorsed by it that the Apple IP licences should be allocated outside of Ireland.
Sklep: sporni davčni stališči sta privedli do znižanja obveznosti družb ASI in AOE glede plačila davka od dohodkov pravnih oseb na Irskem
Similarly, Apple itself proposed that its Irish branch should receive a return for the Apple IP in the 2007 ruling request.
Kot je bilo ugotovljeno v uvodni izjavi 305, licenc za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, ne bi smeli razporediti zunaj Irske, ampak k irskima podružnicama.
Under the 2007 ruling, [1-5] % of branch turnover was allocated to AOE's Irish branch under the denomination ‘IP return’ [237].
Torej irski podružnici družb ASI in AOE, če bi bili ločeni in samostojni podjetji, ki bi se ukvarjali z enakimi ali podobnimi dejavnostmi v enakih ali podobnih razmerah, z vidika lastne donosnosti ne bi dopustili, da se celoten dobiček družb ASI in AOE, ki presega omejeni dodatek na zmanjšano stroškovno osnovo, razporedi zunaj Irske.
That proposal should have provided Irish Revenue with an indication that AOE's Irish branch was involved in IP development or some form of management or control of the Apple IP licences.
Namesto tega bi bilo treba celoten dobiček iz prodajnih dejavnosti razen dohodka od obresti, ki sta ga družbi ASI in AOE ustvarili v običajnih tržnih okoliščinah [257], razporediti k irskima podružnicama teh družb.
Against this background, it was incumbent on Irish Revenue, when presented with the profit allocation methods proposed by Apple to determine ASI's and AOE's taxable profit in Ireland, to confirm at the very least that those companies' Irish branches should not be allocated the Apple IP licences, rather than to accept the unsubstantiated assumption that those licences should be allocated outside of Ireland.
Posledica tega, da je Irish Revenue sprejela neutemeljeno domnevo, da bi bilo treba licence za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, razporediti zunaj Irske, je bilo precejšnje zmanjšanje letnega obdavčljivega dobička teh družb na Irskem, pri čemer je ta dobiček davčna osnova, od katere se pobira davek od dohodkov pravnih oseb na podlagi običajnih pravil obdavčitve dobička pravnih oseb na Irskem.
Given the Irish branches involvement in the Apple IP, Irish Revenue should not have disregarded any profits derived from the use of the Apple IP licences and the costs incurred under the CSA for the Irish branches.
Zato ni mogoče trditi, da metode razporejanja dobička, odobrene s spornima davčnima stališčema, privedejo do zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
In light of all the foregoing reasons, the Commission concludes that the allocation of the Apple IP licences outside of Ireland was not an allocation that could have been agreed to in an arm's length context between two unaffiliated companies.
Skratka, Irish Revenue je z odobritvijo metod razporejanja dobička, ki so temeljile na tej neutemeljeni domnevi, družbama ASI in AOE dodelila prednost za namene člena 107(1) Pogodbe, in sicer v obliki zmanjšanja letnega obdavčljivega dobička vsake od njiju.
Given the lack of functions performed by the head offices and/or the functions performed by the Irish branches, the Apple IP licences for the procurement, manufacturing, sales and distribution of Apple products outside of the Americas should have been allocated to the Irish branches for tax purposes.
Ta prednost je bila po naravi selektivna, saj je bila njena posledica zmanjšanje obveznosti družb ASI in AOE glede plačila davka od dohodkov pravnih oseb na podlagi običajnih pravil obdavčitve dobička pravnih oseb na Irskem v primerjavi z neintegiranimi družbami, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom, in se nato obdavči po enaki standardni stopnji davka od dohodka pravnih oseb kot lokalno doseženi dobiček družb ASI in AOE.
In light of that conclusion, Ireland's claim that, since the Apple IP that generates the profits recorded by ASI and AOE is located outside of Ireland, the profits derived from that IP should be subtracted from the taxable profits in Ireland in line with the territoriality principle should also be rejected [238].
Do podobnega sklepa pridemo na podlagi odobrenega pristopa OECD za razporejanje dobička k stalnim poslovnim enotam [258].
In any event, the income recorded by ASI and AOE is not income from royalties, but income from sales for which no IP remuneration has been singled out in the companies' financial statements.
Čeprav je Svet OECD poročilo OECD iz leta 2010 o pripisovanju dobička odobril po izdaji spornih davčnih stališč leta 1991 in 2007, Komisija na ta nezavezujoči dokument s smernicami napotuje – kot je bilo pojasnjeno v uvodni izjavi 255 – zgolj kot dodaten indic v zvezi s tem, da metode razporejanja dobička, odobrene s tema stališčema, privedejo do odstopanja od zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
Indeed, the income recorded by ASI and AOE is indicated as trading income in those companies' financial statements [239] and has been declared as such to Irish Revenue (with the deduction of interest income).
Davčnim upravam in multinacionalnim podjetjem namreč ni na voljo nobena druga podrobna in celostna analiza metod za pripis dobička, ki bi jim bila lahko v pomoč pri ugotavljanju neodvisnih tržnih pogojev v primeru poslov, ki se opravijo znotraj skupine ali družbe.
Moreover, as explained in recital 278, the entire income of the two companies (with the exception of the interest income) was reported in the annual accounts of ASI and AOE from 2004 until 2008 as taxable at 12,5 %, which would correspond, according to the classification provided by Ireland, to trading income [240].
Kakor koli že, te smernice so bile v podobni obliki na voljo že leta 2008 [259], medtem ko je OECD prvotne smernice o pripisovanju dobička stalnim poslovnim enotam pripravila že leta 1993 [260], navedbe iz poročila OECD o pripisovanju dobička iz leta 2010 pa se navezujejo na uporabo člena 7 vzorčne davčne konvencije OECD v konkretnih okoliščinah.
As further explained in that recital, only once a theoretical corporation tax liability had been calculated for the entire income of both companies by applying the 12,5 % rate for trading income, was a deduction for ‘income taxed at lower rates’ applied, reducing the effective tax liability of those companies in Ireland.
V skladu z odobrenim pristopom OECD bi bilo treba v prvem koraku postopka razporejanja dobička upoštevati fizično navzočnost zaposlenih ali ljudi, ki opravljajo funkcije za podjetje, v upravi in v stalnih poslovnih enotah, saj je to objektivno sredstvo za razporeditev vloženih sredstev, opravljenih funkcij in prevzetih tveganj med upravo in njenimi stalnimi poslovnimi enotami.
This fact confirms that the income in question was considered by Apple to constitute trading income and not income from royalties [241].
To je utemeljeno z dejstvom, da ni veliko dvoumnosti glede fizične navzočnosti zaposlenih ali ljudi, ki opravljajo funkcije za podjetje.
Since neither ASI nor AOE have any physical presence or economic activity outside their Irish branches [242], the activity consisting of the procurement, sales and distribution of Apple products outside of the Americas performed by ASI and the activity consisting of the manufacturing of computer products for the markets outside of the Americas performed by AOE must be considered to be entirely carried out by their respective Irish branches.
V primeru družb ASI in AOE bi bilo treba vsa sredstva, funkcije in tveganja, vključno z licencami za intelektualno lastnino za nabavo, proizvodnjo, prodajo in distribucijo Applovih proizvodov zunaj obeh Amerik, v prvem koraku razporediti k irskima podružnicama, saj ti družbi zunaj navedenih podružnic nimata zaposlenih ali ljudi, ki bi opravljali funkcije zanju, razen pasivnega upravljanja likvidnosti, za katero je uprava najela zunanjega izvajalca, tj. družbo Braeburn.
The income of ASI and AOE therefore represents active trading income arising from the branch activity, since there are no employees who could generate such income outside of Ireland [243].
Poleg tega je v poročilu OECD o pripisovanju dobička iz leta 2010 v pojasnilih posebej glede ekonomskega lastništva neopredmetenih sredstev še pojasnjeno, da je za razporeditev lastništva odločilno dejavno odločanje pod višjo vodstveno ravnjo [261].
In other words, income, such as the trading income recorded by ASI and AOE, should therefore not have been allocated to those companies' head offices either in full or in part.
Upravi družb ASI in AOE pod to ravnjo nimata nobenega zaposlenega.
However, even if any of that income could be considered to constitute IP income, Irish Revenue in any event failed to examine which proportion of the resulting residual profit transferred to the head offices, if any, could be attributed to a royalty-type income.
Kar zadeva drugo ad hoc poročilo [davčnega svetovalca skupine Apple] [262], ki ga je skupina Apple predložila kot predstavitev uporabe odobrenega pristopa OECD v tej zadevi, se koraka, kot ju je predstavil [davčni svetovalec skupine Apple], ne ujemata s korakoma odobrenega pristopa OECD, pojasnjenima v uvodnih izjavah 86 do 89.
Contributions by Apple Inc. in R & D and the management of the Apple IP licences held by ASI and AOE cannot influence the allocation of profits within ASI and AOE
Zlasti to poročilo – enako kot sporni davčni stališči – ne dvomi o razporeditvi licenc za intelektualno lastnino skupine Apple k upravama družb ASI in AOE.
As explained in recital 275, Ireland and Apple also argue that R & D and the management of the Apple IP is centred in and directed from Apple's headquarters in the US.
Namesto tega [davčni svetovalec skupine Apple] prvi korak tega pristopa predstavlja kot analizo v zvezi z razponom primerljivih tržnih vrednosti namesto v zvezi razporejanjem sredstev, funkcij in tveganj med upravama družb ASI in AOE ter irsko podružnico vsake od njiju, kot se to zahteva na podlagi odobrenega pristopa OECD [263].
According to Ireland and Apple, it is those contributions by Apple Inc. employees that drive ASI's and AOE's profitability, so that Irish Revenue was right to exclude profit deriving from those contributions in the taxable profit of ASI's and AOE's Irish branches [244].
Podobno napačno razlago odobrenega pristopa OECD predlaga tudi ad hoc poročilo družbe PwC, v katerem je prvi korak tega pristopa predstavljen kot funkcijska analiza, pri čemer pa se razporeditev sredstev in tveganj ne obravnava, kot da bi jo bilo treba v navedenem prvem koraku upoštevati ali da je v njem zahtevana.
The Commission does not agree with that line of reasoning for the reasons set out in recitals 310 to 318.
Podredno sklepanje: podcenjenost obdavčljivega dobička družb ASI in AOE zaradi neprimernih metodoloških izbir, na katerih temeljijo enostranske metode razporejanja dobička, odobrene s spornima davčnima stališčema
While ASI, AOE and Apple Inc. form part of the same corporate group, they are three distinct legal entities, so any intra-group transactions between those entities are subject to transfer pricing arrangements [245].
Komisija brez poseganja v presojo iz oddelka 8.2.2.2 v okviru podrednega sklepanja meni, da tudi če je Irish Revenue upravičeno sprejela neutemeljeno domnevo, ki jo Komisija izpodbija, da bi bilo treba licence za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, razporediti zunaj Irske, pa metode razporejanja dobička, odobrene s spornima davčnima stališčema, ki temeljijo na tej domnevi, kljub temu privedejo do rezultata, ki odstopa od zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
For instance, the remuneration of Apple Inc. by ASI and AOE for the development of the Apple IP has been laid down in the CSA [246], while the remuneration of Apple Inc. by ASI and AOE for marketing services has been laid down in the Marketing Service Agreement [247].
Komisija zlasti meni, da je s temi metodami prenizko ocenjen letni obdavčljivi dobiček družb ASI in AOE na Irskem, saj temeljijo na neustreznih metodoloških izbirah.
The contested tax rulings do not, however, cover those or any other intra-group transactions that ASI and AOE, on the one hand, and Apple Inc., on the other, may have entered into.
Zaradi teh neustreznih izbir se obveznosti teh družb glede plačila davka od dohodkov pravnih oseb na Irskem znižajo v primerjavi z nepovezanimi družbami, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.
In other words, the contested tax rulings do not address the question whether the CSA or the Marketing Service Agreement were carried out at arm's length, but rather take the terms and conditions of those agreements as a given, meaning that no transfer pricing arrangement between those three entities for, for example R & D and the management of the Apple IP or marketing services, is endorsed by those rulings.
Namen presoje iz uvodnih izjav 327 do 360 ni določiti plačilo v skladu z neodvisnim tržnim načelom za funkcije, ki jih opravljata irski podružnici.
The contested tax rulings only concern the allocation of ASI's and AOE's profit to their respective Irish branches.
Komisija ob upoštevanju sklepanja iz oddelka 8.2.2.2 meni, da Irish Revenue ni upravičeno sprejela neutemeljene domneve, da bi bilo treba licence za intelektualno lastnino skupine Apple, katerih imetnici sta družbi ASI in AOE, razporediti zunaj Irske, na kateri temeljijo metode razporejanja dobička, odobrene s spornima davčnima stališčema.
In accordance with the terms of the CSA, ASI and AOE [248] pay Apple Inc. for the R & D activities ensured by Apple Inc. (or other group companies) in relation to the Apple IP.
Nasprotno, namen te presoje je pokazati, da tudi če je Irish Revenue upravičeno sprejela to neutemeljeno domnevo, pa več metodoloških izbir, na katerih temeljijo te metode, kljub temu privede do obdavčljivega dobička družb ASI in AOE na Irskem, ki odstopa od zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
It is therefore the CSA, which ASI and AOE, on the one hand, and Apple Inc., on the other, have entered into, that determines the share of costs and revenue for the development of the Apple IP for each party to that agreement.
Povedano drugače, ker so v spornih davčnih stališčih odobrene te metode, bi bilo zanju tudi v okviru tega podrednega sklepanja vsekakor treba šteti, da družbama ASI in AOE dajeta selektivno prednost v smislu člena 107(1) Pogodbe.
Under the CSA, the costs of R & D for Apple's products are divided among Apple Inc., ASI and AOE based on the percentage of product sales that occur in their respective territories [249].
Natančneje, po mnenju Komisije od tržno naravnanega izida odstopajo naslednje metodološke izbire, na katerih temeljijo enostranske metode razporejanja dobička, odobrene s spornima davčnima stališčema: (i) izbira irskih podružnic družb ASI in AOE kot osrednjih pri enostranskih metodah razporejanja dobička, (ii) izbira odhodkov iz poslovanja kot kazalnika ravni dobička in (iii) stopnji sprejetih donosov.
Indeed, according to ASI's accounts, the component ‘Research and development’ is the single largest component of its operating expense [250].
Neutemeljena izbira irskih podružnic kot osrednjih pri enostranski metodi razporejanja dobička
For example, in the years 2013 and 2014, ASI paid USD [2,0-2,5] billion and USD [4,0-4,5] billion, respectively, for the development of the Apple IP [251].
Kadar se pri določanju cene za transakcijo znotraj skupine uporabijo neposredne metode za določanje transfernih cen, kot je metoda CUP, se izid odraža enako za obe stranki te transakcije.
From 2010 to 2014, ASI and AOE combined financed more than half of the Apple IP R & D costs, while Apple Inc. financed less than half of those costs over that same period.
Kadar pa se uporabijo enostranske posredne metode za določanje transfernih cen, kot je metoda TNMM, se analiza transfernih cen osredotoča le na dejavnosti, ki jih opravlja ena stranka povezane transakcije („testna stranka“), in na plačilo za te dejavnosti, ne pa na ločeno opredeljene transakcije in njihove cene.
In other words, ASI and AOE remunerate Apple Inc. for the development of the Apple IP through the CSA, the cost of which bears on the overall profitability of ASI and AOE.
Pri uporabi metode TNMM je zato treba izbrati testno stranko, za katero je mogoče primerjati čisti dobiček, ki ga ta stranka zasluži v povezani transakciji, s čistim dobičkom, ki ga primerljive neodvisne družbe zaslužijo v transakcijah med nepovezanimi osebami [264].
Put differently, Apple has thus decided and implemented how to value the activities performed by Apple Inc., on the one hand, and ASI and AOE, on the other, in relation to the Apple IP and their contribution to the value of that IP.
Da se zagotovi zanesljiva ocena plačila v skladu z neodvisnim tržnim načelom za to transakcijo, je zato bistveno, da je izbira testne stranke kar najboljša.
This is the outcome of the CSA, where each company participates in the overall costs incurred for the development of the Apple IP on the basis of attribution criteria decided autonomously by Apple.
Pri enostranskih metodah razporejanja dobička, odobrenih s spornima davčnima stališčema, ki so podobne metodi TNMM, se upoštevajo samo dejavnosti irskih podružnic družb ASI in AOE [265].
The criterion chosen was to attribute the cost of the Apple IP in proportion to the turnover of each company, which led ASI and AOE to bear most of the R & D development costs.
V spornih davčnih stališčih je tako sprejeta izbira irskih podružnic kot „testne stranke“.
The remuneration of the R & D activities performed by Apple Inc. in relation to the Apple IP has thus already been accounted for by attributing the development costs on the basis of the relevant sales of each party to the CSA, since this was the basis chosen by Apple for the allocation of the share of the Apple IP to each company.
Podobno sta irski podružnici testna stranka v ad hoc poročilih družbe PwC in [davčnega svetovalca skupine Apple].
Consequently, the profit of each company — Apple Inc., ASI and AOE — is the difference between sales and all relevant costs, including the yearly payments for the development of the Apple IP as determined in the CSA.
Izbira irskih podružnic kot „testne stranke“ temelji na neutemeljeni domnevi, da irski podružnici družb ASI in AOE opravljata „manj zapletene funkcije“ kot njuna sedeža družbe, saj so bile licence skupine Apple za intelektualno lastnino za davčne namene razporejene zadnjenavedenima.
By referring to activities performed in the US in relation to R & D and the management of the Apple IP, Ireland and Apple therefore appear to be referring to the existence of non-remunerated contributions made by Apple Inc. for the benefit of ASI and AOE beyond the remunerated activities performed by Apple Inc. in the context of the CSA and the Marketing Service Agreement, since there is no other trace of Apple Inc. being additionally remunerated for R & D and the management of the Apple IP in the accounts of ASI or AOE.
Dejstvo, da sta bili irski podružnici izbrani za testno stranko, pomeni tudi, da se dejavnosti sedežev družb štejejo za bolj zapletene.