natgillin/translations-raw huggingface dataset:
As explained in recital 230, a non-integrated company's taxable profit is determined by prices dictated by the market for the inputs acquired and the products and services sold by that company, as reflected in its accounts, and it is that profit which forms the starting point for determining its taxable base upon which corporation tax in Ireland is levied on the basis of Sections 21(1) and 26 TCA 97.
Pristojnosti Irske za obračunavanje davka so v skladu s tem omejene na dohodek družbe, ustvarjen na Irskem, kot je to določeno v oddelku 25 TCA 97 [193].
Consequently, to ensure that a profit allocation method endorsed by a tax ruling does not selectively advantage a non-resident company operating through a branch in Ireland, that method must ensure that that branch's taxable profit, on which corporation tax is levied on the basis of Sections 21(1) and 25 TCA 97, is determined in a manner that reliably approximates a market-based outcome in line with the arm's length principle.
Komisija se strinja s tem opisom načela teritorialnosti.
A tax ruling that allows a non-resident company to allocate profit to its branch in such a manner that that branch is left with a taxable profit that does not reliably approximate prices determined on the market negotiated at arm's length will confer a selective advantage on that company under the ordinary rules of taxation of corporate profit in Ireland, which is not available to non-integrated companies, in so far as it allows that company to reduce its taxable base and thus its Irish corporation tax liability.
Vendar se načelo teritorialnosti, ki ga Komisija ne izpodbija, nanaša na pravico do obdavčenja.
The Commission therefore considers that, for the purposes of establishing whether a selective advantage has been granted by Irish Revenue to ASI and AOE by way of the contested tax rulings, it is necessary to apply the principle that transactions within an integrated company should be conducted as if they were carried out between non-integrated companies on the market [174].
To načelo še ne pomeni, da davčni upravi ni treba določiti razporeditve vloženih sredstev, opravljenih funkcij in prevzetih tveganj, ki se jim zaveže družba nerezidentka prek podružnice in prek svojih preostalih delov, vključno z intelektualno lastnino, katere imetnica je morda družba kot celota, da se tako določi znesek dohodka iz takega vira na način, ki privede do zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
Only where the prices charged for intra-company transactions, which are used to determine the taxable base of the constituent parts of that company, reliably approximate prices negotiated at arm's length on the market, can the presence of a selective advantage pursuant to Article 107(1) of the Treaty be excluded.
Zdi se, da Irska in skupina Apple s to trditvijo mešata načelo teritorialnosti v zvezi z obdavčenjem izvornega dohodka, ustvarjenega prek irskih podružnic, s skrbnostjo pri zbiranju informacij o transakcijah družb ASI in AOE, da se tako zagotovi tržno neodvisno razporejanje sredstev, funkcij in tveganj znotraj teh družb za določitev njihovega obdavčljivega dobička na Irskem.
This is because it is only in that scenario that non-resident companies will be treated on an equal footing with non-integrated companies, when it comes to the determination of their taxable base and thus their corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland.
Pri preverjanju, ali metoda razporejanja dobička družbe nerezidentke privede do zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom, za zbiranje informacij ne veljajo nobene ozemeljske omejitve.
Contrary to the claims made by Ireland [175] and Apple [176], the Commission does not directly apply Article 7(2) and/or Article 9 of the OECD Model Tax Convention or the guidance provided by the OECD on profit allocation or transfer pricing, as described in Section 2.4, in its State aid assessment of tax rulings on profit allocation and transfer pricing.
Kar zadeva opis, kje se upravlja intelektualna lastnina skupine Apple in komu bi bilo treba pripisati licence za intelektualno lastnino te družbe, je tako v prošnji za davčno stališče kot v poznejših dokumentih Irske in skupine Apple navedeno, da se intelektualna lastnina upravlja zunaj Irske [194].
As explained in recital 79, the OECD framework consists of non-binding guidance on profit allocation and transfer pricing methods that do not deal directly with matters of State aid [177].
Napoteno je na dejavnosti, ki jih izvajata upravi družb ASI in AOE, na eni strani ter na funkcije in gospodarske dejavnosti, ki jih opravlja družba Apple Inc., na drugi strani, zlasti na dejavnosti, ki jih izvajajo izvršni direktorji skupine Apple v ZDA.
Rather, when examining a tax ruling under the State aid rules, the Commission applies Article 107(1) of the Treaty and the arm's length principle, as interpreted by the Court of Justice as described in recital 250.
Ker pa se večina članov upravnega odbora družb ASI in AOE nahaja v ZDA ter jih hkrati zaposluje družba Apple Inc [195]., ni jasno, ali naj bi dejavnosti, na katere je bilo napoteno, pripisali upravama družb ASI in AOE ali družbi Apple Inc.
However, while the OECD framework is non-binding, the Commission considers that framework to provide useful guidance to tax administrations and multinational enterprises on how to ensure that transfer pricing and profit allocation arrangements produce outcomes in line with market conditions.
Komisija bo preučila vpliv obeh scenarijev na razporeditev dobička k irski podružnici družbe ASI oziroma AOE v uvodnih izjavah 276 do 307 oziroma 308 do 318.
Therefore, to the extent a profit allocation method departs from the guidance provided by that framework, this provides an additional indication that that method does not result in a reliable approximation of a market-based outcome in line with the arm's length principle.
Razporejanje sredstev, funkcij in tveganj med podružnico z naborom poslovnih dejavnosti in upravo, ki fizično ne obstaja in nima zaposlenih
Conversely, a tax ruling endorsing a profit allocation method that fully complies with the guidance provided by the OECD framework in letter and spirit, including the guidance on the choice of the most appropriate transfer pricing method, is unlikely to confer a selective advantage upon its recipient.
Vendar na podlagi oddelka 23A TCA 97 v obdobju veljavnosti spornih odločb na Irskem nista bili davčni rezidentki.
Contrary to Ireland's submission [178], the Commission applies the arm's length principle in this context not as a basis for ‘imposing’ taxes that would otherwise not be due under the reference system, but as a benchmark to verify whether the taxable profit of a branch, to which the ordinary rules of taxation of corporate profit are applied, is determined in a manner that ensures that non-resident integrated companies operating through a branch in Ireland are not granted favourable treatment under those rules as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length.
Ta oddelek je pred spremembo s finančnim zakonom iz leta 2013 dopuščal, da je bilo mogoče družbe, ustanovljene na Irskem, obravnavati, kot da niso davčne rezidentke v tej državi, če so bili izpolnjeni nekateri pogoji.
Finally, as regards Ireland's insistence that Irish tax law does not allow taxes to be imposed on the basis of general principles [179], the Commission recalls that the arm's length principle it applies flows from Article 107(1) of the Treaty, as interpreted by the Court of Justice, which binds the Member States and from the scope of which national tax rules are not excluded [180].
Ker tako družbo ASI kot družbo AOE na koncu nadzira družba rezidentka države podpisnice davčnega sporazuma, tj. družba Apple Inc., ki je davčna rezidentka ZDA, in ker sta obe družbi poslovali na Irskem vsaka prek svoje podružnice, njuno upravljanje in nadzor nad njima pa sta potekala zunaj Irske, sta se na podlagi izjeme zaradi poslovnih dejavnosti iz oddelka 23A TCA 97 na Irskem obravnavali kot družbi nerezidentki [196].
That principle therefore applies independently of whether the Member State in question has incorporated the arm's length principle in its national legal system.
V zvezi s tem je skupina Apple navedla, da je bilo davčno rezidentstvo družb ASI in AOE „nikjer“ [197], medtem ko je Irska menila, da sta bili „funkcionalno upravljani in nadzirani“ v ZDA [198].
Conclusion: the standard for assessing whether the contested tax rulings confer a selective advantage on ASI and AOE
Kot je bilo pojasnjeno v uvodni izjavi 52, je mogoče družbi ASI in AOE v obdobju veljavnosti spornih davčnih stališč za namene davčnega rezidentstva še najbolje opisati kot „apatrida“.
In light of the foregoing observations, if it can be shown that the profit allocation methods endorsed by Irish Revenue in the contested tax rulings result in a taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle, those rulings should be considered to confer a selective advantage on those companies for the purposes of Article 107(1) of the Treaty, in so far as they lead to a lowering of their corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland as compared to non-integrated companies whose taxable base is determined by the profits they generate under market conditions.
V nasprotju s trditvijo Irske [199] preiskava Komisije ni zajemala niti združljivosti oddelka 23A TCA 97 s pravili o državnih pomočeh niti davčnega nerezidentstva družb ASI in AOE zaradi uporabe te določbe na podlagi navedenih pravil.
In Sections 8.2.2.2 and 8.2.2.3, the Commission will demonstrate that the contested tax rulings derogate from the ordinary rules of taxation of corporate profit in Ireland because the methods endorsed by those rulings allow ASI and AOE to determine their annual taxable profit in Ireland in a manner that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Komisija ni preučila niti, ali sta struktura in organizacija družb skupine Apple na Irskem skladni s pravili o državnih pomočeh.
First and foremost, the Commission considers Irish Revenue's acceptance of the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, upon which the profit allocation methods endorsed by the contested tax rulings are based, to result in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle [181].
Nasprotno, kot je bilo pojasnjeno v uvodni izjavi 39, se je njena preiskava nanašala na sporni davčni stališči in vprašanje, ali so metode razporejanja dobička, ki jih je v njiju odobrila Irish Revenue, privedle do dodelitve državne pomoči.
By a subsidiary line of reasoning, and without prejudice to the conclusion in recital 260, the Commission considers that even if Irish Revenue were right to have accepted the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, which the Commission contests, the profit allocation methods endorsed by the contested tax rulings still result in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle, since those methods are in any event based on inappropriate methodological choices [182].
Vendar Komisija ugotavlja, da se zdi, da izpisek iz revidiranih računovodskih izkazov družbe ASI, naveden v letnem poročilu te družbe za leto 2007 in na sliki 6 v tem sklepu, izhaja iz predpostavke, da se za skupni računovodski dobiček družbe ASI uporablja standardna irska stopnja davka od dohodka pravnih oseb, ki je v veljavi za dohodke iz poslovanja, tj. 12,5 %.
Before expanding on both lines of reasoning, the Commission observes that the contested tax rulings were issued in the absence of a profit allocation or transfer pricing report prepared by Apple.
Poleg tega je v pojasnilu k podrobnemu izračunu davčnega bremena, ki je prikazan na sliki 6, razjasnjeno, da „je sedanje davčno breme nižje od standardne davčne stopnje na Irskem […]“ [200].
Only the documentation summarised in Section 2.2.3 was available to Irish Revenue when examining the ruling requests.
Povedano drugače, zdi se, da je skupina Apple kot izhodišče vzela skupni računovodski dobiček družbe ASI kot davčno osnovo za namene izračuna obveznosti te družbe glede plačila davka od dohodkov pravnih oseb na Irskem, uporabila metode razporejanja dobička, odobrene s spornima davčnima stališčema kot sredstvo za zmanjšanje te osnove, in sprejela, da je obveznost družbe ASI glede plačila davka od dohodkov pravnih oseb na Irskem nižja od obveznosti, ki se običajno naloži družbam, zavezanim za plačilo davka na Irskem [201].
The Commission expressed doubts concerning the lack of a profit allocation or transfer pricing report in the Opening Decision, which have not been allayed.
Po tej ugotovitvi je treba – da bi opredelili, ali metode razporejanja dobička, odobrene s spornima davčnima stališčema, dajejo selektivno prednost (in torej pomenijo državno pomoč) družbam, kot sta družbi ASI in AOE – opredeliti, ali te metode privedejo do takega letnega obdavčljivega dobička za družbi ASI in AOE na Irskem, ki odstopa od zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom [202].
It was only after the Commission adopted its Opening Decision that Ireland and Apple each produced ad hoc profit allocation reports, prepared by PwC and [Apple's tax advisor] respectively, to justify the profit allocation methods endorsed by the contested tax rulings ex post facto.
To je odvisno od odgovora na vprašanje, ali se s temi metodami zagotovi zanesljiv približek ravni dobička, ki bi ga irski podružnici teh družb zaslužili neodvisno na trgu, zlasti v poslovanju s preostalimi deli vsaka svoje družbe, če bi bili ločeni in samostojni podjetji, ki bi se ukvarjali z enakimi ali podobnimi dejavnostmi v enakih ali podobnih razmerah [203].
For the sake of completeness, the Commission will also consider the explanations provided in those reports, in so far as relevant, although they were not available to Irish Revenue at the time those rulings were issued.
Ker v obdobju, v katerem sta veljali sporni davčni stališči, družba ASI ni imela nobene druge podružnice zunaj Irske in je bila edina druga podružnica družbe AOE zunaj Irske v Singapurju, vendar niti Irska niti skupina Apple te podružnice nista nikoli predstavili, kot da bi s svojimi funkcijami ustvarjala skupni dobiček za družbo AOE, je posledica tega, da je Irish Revenue sprejela neutemeljeno domnevo, da bi bilo treba licence za intelektualno lastnino skupine Apple razporediti zunaj Irske, ta, da so bile te licence za davčne namene razporejene k upravama družb ASI in AOE.
Finally, the Commission observes that although Ireland argued that Section 25 TCA 97 does not require Irish Revenue to follow the guidance provided by the OECD framework when issuing tax rulings, the profit allocation methods endorsed by the contested tax rulings establish a remuneration for all the activities performed by those branches by relying on the operating expenses of the Irish branches, instead of a remuneration from the separate transactions entered into by those branches with their respective head offices.
Glede na to bi morala Irish Revenue, preden je odobrila metode razporejanja dobička, ki so temeljile na neutemeljeni domnevi, da bi bilo treba licence za intelektualno lastnino skupine Apple razporediti zunaj Irske, preučiti, ali je bila taka razporeditev znotraj družb ASI in AOE razporeditev, o kateri bi se lahko nepovezani družbi v podobnem položaju, kot so bile irski podružnici in upravi družb ASI in AOE, dogovorili neodvisno na trgu.
In other words, the one-sided profit allocation methods endorsed by the contested tax rulings appear to resemble a transfer pricing arrangement based on the TNMM with operating expenses as profit level indicator as described in the OECD TP Guidelines.
V ta namen je bila Irish Revenue dolžna potrditi, da bi bilo treba te licence res razporediti zunaj Irske, ter pri tem upoštevati vložena sredstva, opravljene funkcije in prevzeta tveganja, ki sta se jim zavezali ti družbi prek irskih podružnic in vsaka prek svoje uprave.
Selective advantage resulting from Irish Revenue's acceptance of the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland
Kot je razvidno iz uvodnih izjav 281 do 293, bi morala Irish Revenue, če bi tak preizkus opravila, skleniti, da neobstoj dejavnosti, povezanih z intelektualno lastnino skupine Apple, na ravni zadevnih uprav pomeni, da bi bilo treba te licence za davčne namene razporediti k irskima podružnicama, saj je to edina mogoča posledica dejstva, da te licence niso razporejene k upravama.
As explained in recitals 265 to 321, the Commission considers that Irish Revenue's acceptance of the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be allocated outside of Ireland, upon which the profit allocation methods proposed by Apple and endorsed by the contested tax rulings are based, results in an annual taxable profit for ASI and AOE in Ireland that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Na podlagi dejstev, predloženih Komisiji [204], se zdi, da sta v obdobju veljavnosti spornih davčnih stališč upravi družb ASI in AOE obstajali le na papirju, saj ti družbi zunaj Irske v tem obdobju nista fizično obstajali ali imeli zaposlenih.
Profit allocation within a company involves allocating assets, functions and risks between the various parts of that company
Ker ni bilo zaposlenih, bi bile edine osebe, ki bi lahko zagotavljale funkcije uprave, člani njunih upravnih odborov.
In the contested tax rulings, Irish Revenue endorsed one-sided profit allocation methods for the allocation of profit to the Irish branches of ASI and AOE.
Skupina Apple na več mestih trdi, da sta funkcije upravljanja intelektualne lastnine opravljala upravna odbora družb ASI in AOE [205].
Those methods are premised on the unsubstantiated assumption that the Apple IP licences held by ASI and AOE should be fully allocated outside of Ireland [183].
Vendar so edini dokaz, predložen v zvezi z dejavnostmi, ki sta jih v obdobju veljavnosti spornih davčnih stališč izvajala upravna odbora družb ASI in AOE, odločitve, sprejete na sestankih teh odborov, ki so razvidne iz zapisnikov v zvezi z upoštevnim časovnim okvirom, predloženih Komisiji med preiskavo in ponazorjenih v preglednici 4 in preglednici 5 tega sklepa.
On the basis of that assumption, the taxable profit of ASI and AOE in Ireland is determined by using a transfer pricing method resembling the TNMM, with the Irish branches being treated as the ‘tested party’ and the residual profit of ASI and AOE being allocated outside Ireland [184].
Ti zapisniki ne dokazujejo, da sta imela upravna odbora družb ASI in AOE dejavno in ključno vlogo pri upravljanju in dejanskem nadzoru licenc za intelektualno lastnino skupine Apple.
Ireland argues that under Section 25 TCA 97 it only has the competence to tax that portion of the profits of the company which is commensurate with the activities of the Irish branches and that this means that, for profit allocation purposes, only the activities that take place in the Irish branches need to be considered by Irish Revenue [185].
Tudi sama skupina Apple ni v trditvah, predloženih Komisiji, v katerih opisuje razprave na sestankih upravnih odborov, v teh zapisnikih ob povzemanju dejavnosti zadevnih odborov opredelila nobene razprave, povezane z intelektualno lastnino [206].
According to Ireland, the Apple IP licences held by ASI and AOE should not be allocated to the Irish branches for tax purposes, since there are no management activities associated with those licences in those branches [186].
Prav tako je pomenljivo, da v zapisnikih niso nikjer omenjene nikakršne razprave o odločitvah o sklenitvi ali spremembi SODS.
By endorsing a method for calculating the taxable profit of the Irish branches based on the perspective of the Irish branches only, Ireland contends that Irish Revenue correctly applied Section 25 TCA 97 and did not grant a selective advantage to ASI or AOE.
Vendar ta zapisnik – tudi kadar napotuje na SODS – kaže na delovanje drugih posameznikov, ki so razpravljali o SODS v imenu družb ASI in AOE, ki niso bili člani upravnega odbora družbe ASI ali AOE in ki na zadevnem sestanku niso bili navzoči [211].
The Commission does not agree with that line of reasoning.
Vsekakor iz vseh zapisnikov, ki jih je pregledala Komisija, jasno izhaja, da sta upravna odbora družb ASI in AOE začela razpravljati o SODS šele konec leta 2014, […], ne pa, ko je bil vzpostavljen […], za katerega sta se uporabljali sporni davčni stališči [212].
As explained in Section 8.2.2.1, the application of Section 25 TCA 97 necessitates the use of a profit allocation method premised on the arm's length principle.
Iz zapisnikov sestankov upravnih odborov, predloženih Komisiji, je razvidno, da pred razpravami o novi strukturi skupine Apple na Irskem, katere posledica je bila po navedbah skupine Apple ta, da sta se leta 2007 stališči prenehali uporabljati za določitev letnega obdavčljivega dobička družb ASI in AOE na Irskem, v upravnih odborih ni potekala nobena podrobna poslovna razprava.
When two independent companies transact with one another, the price charged for that transaction reflects the functions that each company performs in that relationship, taking into account the assets used and the risks assumed by those companies.
Povzetek zapisnikov iz preglednice 4 in preglednice 5 ponazarja razprave iz obdobja od januarja 2009 do septembra 2011 za družbo ASI in od decembra 2008 do septembra 2011 za družbo AOE [213].
Therefore, when associated companies transact with one another, to ascertain whether the price of an intra-group transaction is at arm's length, a comparison of the assets used, the functions performed and the risks assumed by each of those companies is necessary [187].
Z izjemo ene poslovne odločitve o prenosu sredstev s podružnice družbe AOE v Singapurju na drugo družbo skupine Apple [214] je iz teh zapisnikov razvidno, da so razprave v upravnih odborih družb ASI in AOE vključevale večinoma administrativne naloge, tj. odobritve računovodskih izkazov in prejemanje dividend [215], niso pa zajemale dejavnih ali ključnih funkcij v zvezi z upravljanjem licenc za intelektualno lastnino skupine Apple.
Contrary to the situation where transfer pricing is used to set commercial conditions between distinct companies belonging to the same corporate group, in the case of profit allocation between different parts of the same company the allocation of assets, functions and risks is not a given, but is itself determined through the profit allocation exercise.
Irska na to odgovarja, da se poslovne odločitve ne sprejemajo na Irskem [216].
This is because, in the case of profit allocation within a company, none of the constituent parts of that company have separate legal personality and none of those parts can therefore be said to separately own the assets or owe the liabilities of that company.
Vendar iz zapisnikov sestankov upravnega odbora družb ASI in AOE izhaja, da so bile različne funkcije, tudi vse funkcije upravnega odbora, občasno podeljene v zunanje izvajanje zaposlenim skupine Apple na Irskem [217].
Rather, it is the company as a whole, made up of its constituent parts, which owns assets and is liable vis-à-vis creditors.
Torej Irska ne more trditi, da se na Irskem niso izvajale nikakršne pomembne funkcije.