natgillin/translations-raw huggingface dataset:
The existence of such non-remunerated contributions cannot, however, influence the allocation of profit within ASI and AOE.
Pri uporabi metode TNMM so subjekti, ki so na primer izpostavljeni tveganju ali imajo neopredmetena sredstva, pogosto izbrani kot subjekti z bolj zapleteno funkcijo [266].
As explained in recital 271, ASI's and AOE's head offices, on the one hand, and their respective Irish branches, on the other, do not have separate legal personalities.
V zvezi s tem je pomembno pojasniti, da zgolj posedovanje neopredmetenega sredstva ne pomeni nujno, da lastnik neopredmetenega sredstva opravlja zapleteno funkcijo.
Rather, they form part of the same legal entity, which holds the Apple IP licence, and it is that entity for which Apple Inc. has performed those alleged non-remunerated contributions as a whole.
Tudi če bi bilo treba licence skupine Apple za intelektualno lastnino, ki jih imata družbi ASI in AOE, razporediti zunaj Irske, kar Komisija izpodbija, bi morala izbira irskih podružnic kot subjektov z manj zapleteno funkcijo temeljiti na primerjavi funkcij, ki jih opravljata ti podružnici, in funkcij sedežev družb, ne pa zgolj na tej domnevi.
Accordingly, while the remuneration of Apple Inc. by ASI and AOE for the former's contribution in relation to R & D and the management of the Apple IP could and, in fact does, impact the overall profitability of ASI and AOE, it cannot impact the subsequent allocation of that profit within ASI and AOE and thus the allocation of profit to ASI's and AOE's Irish branches.
Kot je pojasnjeno v uvodni izjavi 281, so dejavnosti sedežev družb omejene na sestanke upravnega odbora družb.
In other words, while such additional contributions could influence the overall profitability of ASI and AOE, had they indeed been performed and had they been effectively priced, which they were not, they cannot impact the subsequent allocation of profits within ASI and AOE.
Sestanki upravnega odbora obeh družb se zabeležijo v zapisniku, kot pa je razvidno iz povzetkov teh zapisnikov v preglednici 4 in preglednici 5 ter iz opisov v uvodnih izjavah 127 in 129, ti zapisniki ne kažejo, da bi na ravni sedežev družb ASI in AOE potekale zapletene dejavnosti.
This is because the costs paid for those contributions by ASI and AOE would be carried by those companies as a whole (and not only the head offices or the Irish branches) and would therefore reduce the overall profit of the companies.
Iz teh zapisnikov je razvidno, da se na sestankih upravnega odbora obravnavajo predvsem odločitve o finančnem poslovanju, kot so prejemanje ali izplačevanje dividend.
However, it is only after those costs have been deducted from that profit that the remaining profit of ASI and AOE would need to be allocated between the head offices and their respective Irish branches for tax purposes.
Predvsem se zdi, da sedeža družb nimata in tudi nista sposobna imeti dejavne in odločilne vloge pri raziskavah in razvoju ali upravljanju intelektualne lastnine skupine Apple, kot je pojasnjeno v uvodnih izjavah 281 do 293.
In the same vein, the fact that Apple Inc. ensures R & D and designs marketing campaigns for the benefit of ASI and AOE under the CSA and the Marketing Service Agreement, respectively, impacts the overall profitability of ASI and AOE, but it is not pertinent for the purposes of allocating the profit recorded by ASI and AOE between their head offices and their respective Irish branches.
Nasprotno, kot je pojasnjeno v uvodnih izjavah 296 do 304, so funkcije irskih podružnic, kot so bile predstavljene Irish Revenue, sestavljale funkcije, za katere je bila uporaba teh licenc bistvenega pomena, obstajali pa so tudi dokazi, da sta ti podružnici dejansko opravljali funkcije v zvezi z intelektualno lastnino, ki so bile bistvene za krepitev ozaveščenosti o blagovni znamki in njene prepoznavnosti v regiji EMEIA.
Ireland's argument that the value generated by Apple products might require expensive investments might well be correct [252], but, as regards ASI's and AOE's contributions to those investments, they are covered by the CSA and the Marketing Service Agreement, which cannot impact profit allocation within those companies.
Ker imata sedeža družb omejeno zmogljivost za nadzor tveganja v primerjavi z obsegom dejavnosti njunih irskih podružnic, izbira irskih podružnic kot testne, manj zapletene stranke v transakciji privede do letnega obdavčljivega dobička družb ASI in AOE na Irskem, ki odstopa od zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
In any event, since there is no trace in ASI's or AOE's accounts that Apple Inc. has been remunerated for R & D and the management of the Apple IP beyond the CSA [253], the argument that contributions by Apple Inc. in R & D and the management of the Apple IP influence the allocation of profits within ASI and AOE is, in any event, without foundation.
Ker je Irish Revenue sprejela metode razporejanja dobička, ki temeljijo na tej izbiri, se posledično zniža letna obveznost družb ASI in AOE glede plačila davka od dohodkov pravnih oseb na Irskem v primerjavi z nepovezanimi družbami, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.
Ireland and Apple seem to present no more than an abstract claim by Apple Inc. on the profits of other legal entities (ASI and AOE), which goes beyond the contractual arrangements under the CSA or the Marketing Service Agreement and which is beyond the scope of a profit allocation exercise.
Zato bi bilo treba za sporni davčni stališči šteti, da družbama ASI in AOE dajeta selektivno prednost v smislu člena 107(1) Pogodbe.
Ireland argues that payments made by ASI and AOE for contributions by Apple Inc. are attributable to the head offices and points, in this regard, to payments under the CSA and Marketing Service Agreement [254].
Neprimerna izbira v zvezi s kazalnikom ravni dobička
Even assuming that payments under the CSA and Marketing Service Agreement could influence the profit allocation within ASI and AOE, which the Commission contests [255], there is no obvious reason to allocate those payments to the head offices rather than to the Irish branches.
Tudi bi bilo za irski podružnici ustrezno šteti, da imata „manj zapletene funkcije“, in bi bili tako pravilno izbrani za testno stranko pri enostranskih metodah razporejanja dobička, odobrenih s spornima davčnima stališčema, kar Komisija izpodbija, kazalniki ravni dobička, ki so bili izbrani za te metode, ne privedejo do zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
As regards the CSA and the Marketing Service Agreement, the terms of those agreements make no distinction between the head offices and the Irish branches.
Kazalnik ravni dobička, ki je bil izbran za uporabo enostranske metode za določanje transfernih cen, kot je metoda TNMM, naj bi odražal funkcije, ki jih v povezani transakciji opravlja testna stranka, za katero se v spornih davčnih stališčih štejeta irski podružnici.
That is to be expected, since from a contractual perspective they form part of the same legal entity.
Skupina Apple je Irish Revenue v zvezi z irsko podružnico družbe ASI navedla, da opravlja predvsem dejavnosti v zvezi z nabavo, prodajo in distribucijo.
However, to the extent an address is provided for ASI and AOE in those agreements, it is consistently that of the Irish branches [256].
Izbira odhodkov iz poslovanja kot kazalnika ravni dobička je na splošno povezana z distributerji z majhnim tveganjem [267].
Nevertheless, even if it were accepted that contributions performed by Apple Inc. for the benefit of ASI and AOE could influence the profit allocation within ASI and AOE, there is no indication that, in the absence of the head offices, Apple Inc. would not have performed the same contributions for the benefit of the Irish branches, especially considering that the head offices do not seem to derive any benefit from those contributions in light of the fact that they do not physically exist and have no employees.
Vendar iz razlogov, navedenih v uvodnih izjavah 337, 338 in 339, irske podružnice družbe ASI ni mogoče šteti za distributerja z majhnim tveganjem.
It has been established in recitals 281 to 290 that the head offices, through their limited activity in the form of board meetings, do not and cannot engage in R & D. This would, indeed, be impossible, since the head offices have neither a physical presence, nor employees.
Uporaba odhodkov iz poslovanja kot kazalnika ravni dobička ne odraža tega tveganja, saj so v obdobju, ko sta veljali sporni davčni stališči, odhodki irske podružnice družbe ASI iz poslovanja ostali razmeroma stabilen.
By contrast, as noted in recitals 295 to 304, the Irish branches do seem to engage in activities which directly or indirectly support the Apple IP and Apple has treated them as such in the past.
V nasprotju s tem se je prodaja družbe ASI v tem istem obdobju bistveno povečala.
Consequently, even if it is accepted that there were non-remunerated contributions performed by Apple Inc. for the benefit of ASI and AOE and that those non-remunerated contributions could have been considered to influence the profit allocation within ASI and AOE, those contributions should have been allocated to the Irish branches.
Zaradi tega neobstoja korelacije med odhodki iz poslovanja in prihodki od prodaje se vzbuja dvom o ustreznosti odhodkov iz poslovanja kot kazalnika ravni dobička za določanje obdavčljivega dobička družbe ASI [268].
Ireland and Apple further claim that risk is assumed and limited for ASI and AOE through group policies, developed in the US.
Drugič, družba ASI zagotavlja jamstva za vse blago, ki se prodaja v regiji EMEIA.
However, group policies serve the purpose of limiting group specific risks and setting up coordination procedures, meaning that the group itself might require such group policies from its subsidiaries, rather than its subsidiaries benefiting from such policies.
Ta jamstva so pomenila največjo obveznost pri prenosu sredstev in obveznosti z družbe ASI na družbo ADI v zvezi s tem območjem [269].
In addition, a policy, whether it takes the form of a written document, process or business software, cannot be presented to assume business risk in the absence of any staff.
Ker na sedežu družbe ASI ni fizične prisotnosti ali zaposlenih in torej ne more nositi tveganja v zvezi s proizvodi, je treba šteti, da je za to obveznost odgovorna irska podružnica družbe ASI.
Indeed, as explained in recital 290, an entity that is not in a position to manage, control and monitor a function or risk should not be allocated that risk for tax purposes.
Vendar izbira odhodkov iz poslovanja kot kazalnika ravni dobička ne odraža stopnje tveganja, saj je uporaba odhodkov iz poslovanja kot kazalnika ravni dobička, kot je pojasnjeno v uvodni izjavi 336, na splošno povezana z distributerji z majhnim tveganjem [270].
In conclusion, the Commission cannot accept Ireland's and Apple's argument that ASI's and AOE's profit deriving from contributions performed by Apple Inc. employees should be excluded from the taxable profit of ASI's and AOE's Irish branches, since alleged contributions by Apple Inc. employees in R & D and the management of the Apple IP licences held by ASI and AOE cannot influence the allocation of profit within ASI and AOE.
Tretjič, družba ASI se za zagotovitev distribucijske funkcije sistematično zanaša na nepovezane pogodbenike (tretje stranke) [271].
Conclusion: the contested tax rulings lead to a lowering of ASI's and AOE's corporation tax liability in Ireland
Promet, ki ga ustvarja družba ASI, večinoma dejansko sestavlja blago, s katerim se nikoli fizično ne ravna na Irskem.
As concluded in recital 305, the Apple IP licences held by ASI and AOE should not have been allocated outside of Ireland, but to the Irish branches.
Tveganje v zvezi s proizvodi, s katerimi se ne ravna na Irskem, bi bilo s skupnimi prihodki od prodaje zajeto bolje kot z odhodki iz poslovanja, ker čeprav se lahko plačila za storitve zunanjih izvajalcev odražajo v odhodkih iz poslovanja podružnice, bi ta znesek vključeval plačilo tretji stranki za zagotavljanje storitev in ne odraža stroškov, ki so nastali zaradi dejavnosti.
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, would not have accepted from the perspective of their own profitability that all the profit of ASI and AOE beyond a limited mark-up on a reduced cost base is allocated outside of Ireland.
Vendar pa stopnja podrobnosti, ki so na voljo o odhodkih iz poslovanja družbe ASI, ne zadostujejo za opredelitev sestavnih delov odhodkov iz poslovanja, kot je plačilo stroškov za zunanje izvajanje in zaposlene [272].
Rather, all profit from sales activities, other than the interest income obtained by ASI and AOE under normal market circumstances [257], should have been allocated to the Irish branches of ASI and AOE.
Iz razlogov, navedenih v uvodnih izjavah 337, 338 in 339, izbira odhodkov iz poslovanja kot kazalnika ravni dobička namesto prodaje ne odraža ustrezno tveganj in bistvenih dejavnosti, ki jih opravlja irska podružnica družbe ASI.
The profit allocation methods endorsed by the contested tax rulings therefore cannot be said to result in a reliable approximation of a market-based outcome in line with the arm's length principle.
Berry kazalnik se prav tako uporablja kot finančni kazalnik za oceno plačila v skladu z neodvisnim tržnim načelom za distributerje z omejenim tveganjem [273].
In conclusion, by endorsing profit allocation methods premised on that unsubstantiated assumption, Irish Revenue conferred an advantage on ASI and AOE for the purposes of Article 107(1) of the Treaty, in the form of a reduction of their respective annual taxable profit.
Berry kazalnik predstavlja donos na funkcije z dodano vrednostjo družbe, pri čemer je predpostavljeno, da so te funkcije zajete v njenih odhodkih iz poslovanja.
That advantage was selective in nature, since it resulted in a lowering of ASI's and AOE's corporation tax liability under the ordinary rules of taxation of corporate profit in Ireland as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length and whose taxable profit is subsequently taxed at the same standard corporate tax rate as ASI's and AOE's locally-sourced profit.
Ker so imenovalec, ki se uporablja pri Berry kazalniku, odhodki iz poslovanja, gre pri uporabi odhodkov iz poslovanja v okviru metode TNMM in uporabi Berry kazalnika v praksi zgolj za oblikovno razliko.
Although the 2010 OECD Profit Attribution Report was approved by the OECD Council after the contested tax rulings were issued in 1991 and 2007, the Commission merely invokes that non-binding guidance document, as explained in recital 255, as a further indication that the profit allocation methods endorsed by those rulings produce an outcome that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
To pomeni, da za določitev plačila v skladu z neodvisnim tržnim načelom za funkcije, ki jih opravlja irska podružnica družbe ASI, ni primerna ne izbira odhodkov iz poslovanja kot kazalnika ravni dobička v spornih davčnih stališčih ne uporaba Berry kazalnika v ad hoc poročilih.
Indeed, no other alternative detailed and comprehensive analyses on methods of attributing profits are available to tax administrations and multinational enterprises to assist them in establishing arm's length conditions for intra-group and intercompany dealings.
Zaradi izbire odhodkov iz poslovanja kot kazalnika ravni dobička namesto prihodkov od prodaje se neprimerno zniža letni obdavčljivi dobiček družbe ASI na Irskem, saj je so prihodki od prodaje širši kazalnik ravni dobička kot odhodki iz poslovanja, prav tako pa so se prihodki od prodaje v primeru družbe ASI bistveno povečali v obdobju, ko sta veljali sporni stališči, medtem ko so odhodki iz poslovanja družbe ASI ostali razmeroma stabilni [275].
In any event, that guidance was already available in a similar form in 2008 [259], initial guidance published by the OECD on the attribution of profit to permanent establishments dates from 1993 [260], and the considerations presented in the 2010 OECD Profit Attribution Report relate to the application of Article 7 of the OECD Model Tax Convention to concrete situations.
Zlasti je ta izbira privedla do zelo nizke in stabilne davčne osnove za irsko podružnico družbe ASI [276], kar ne odraža pravilno tveganj, ki jih nosi ta podružnica in so opisana v uvodnih izjavah 337, 338 in 339.
According to the Authorised OECD Approach, as a first step of the profit allocation process, recourse should be had to the physical presence of employees or people performing functions on behalf of the enterprise in the head office and in the permanent establishment as an objective means to allocate assets used, functions performed and risks assumed between a head office and its permanent establishment.
Zaradi te izbire je torej plačilo za to podružnico nižje kot za neodvisno družbo, katere obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.
This is justified by the fact that there is little ambiguity about the physical presence of employees or people performing functions on behalf of the enterprise.
Če se kot kazalnik ravni dobička za določitev plačila za funkcije, ki jih opravlja irska podružnica družbe ASI, uporabijo prihodki od prodaje, podobnih pomislekov ni.
In the case of ASI and AOE, all assets, functions and risks, including the IP licences for the procurement, manufacturing, sales and distribution of Apple products outside of the Americas, should be allocated to the Irish branches under the first step, since those companies have no employees or people performing functions on behalf of those companies outside of those branches except for passive management of liquidity outsourced by the board of directors to Braeburn.
Da izbira odhodkov iz poslovanja kot kazalnika ravni dobička za družbo, ki opravlja dejavnosti nabave, prodaje in distribucije, morda ne privede do zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom, je nadaljnje potrjeno v navodilih iz smernic OECD za določanje transfernih cen.
Moreover, the 2010 OECD Profit Attribution Report, in its considerations specific to intangibles, specifies that, regarding the economic ownership of intangibles, it is the active decision taken below senior management level that is determinant for the allocation of the ownership [261].
V teh smernicah se za družbe, ki opravljajo take funkcije, predlaga plačilo, ki temelji na prihodkih od prodaje in ne na odhodkih iz poslovanja [277].
The head offices of ASI and AOE have no employees below senior management level.
Podobni pomisleki se v smernicah OECD za določanje transfernih cen obravnavajo tudi v zvezi z uporabo Berry kazalnika [278].
As regards the second [Apple's tax advisor] ad hoc report [262], which Apple submitted as representing an application of the Authorised OECD Approach to this case, the two steps of that approach as presented by [Apple's tax advisor] do not correspond to the two steps of the Authorised OECD Approach as explained in recitals 86 to 89.
Vsekakor morebitna izbira skupnih stroškov kot kazalnika ravni dobička, ki je širša osnova od odhodkov iz poslovanja [279], nikoli ni bila obravnavana za irsko podružnico družbe ASI, ta izbira pa bi prav tako povečala letni obdavčljivi dobiček družbe ASI na Irskem.
In particular, that report, just like the contested tax rulings, does not question the allocation of the Apple IP licences to ASI's and AOE's head offices.
Kar zadeva družbo AOE, je skupina Apple Irish Revenue v zvezi s svojo irsko podružnico navedla, da je odgovorna za proizvodnjo in sestavo specializiranega nabora računalniških proizvodov.
Instead, step 1 of that approach is presented by [Apple's tax advisor] as an analysis relating to an arm's length range, rather than to allocate assets, functions and risks between ASI's and AOE's head offices and their respective Irish branches, as required under the Authorised OECD Approach [263].
Družba AOE ima v lasti zaloge [280], zdi pa se tudi, da nadzira in nosi tveganje za vsaj del stroškov, povezanih s temi zalogami [281].
A similar misinterpretation of the Authorised OECD Approach is put forward in the PwC ad hoc report, which presents the first step of that approach as a functional analysis, but does not consider the allocation of assets and risks as relevant or required in that first step.
Ker njen sedež družbe ne more učinkovito nositi tega tveganja, saj nima fizične prisotnosti ali zaposlenih, ki bi lahko obvladovali to tveganje, bi bilo treba za irsko podružnico družbe AOE šteti, da nosi celotno tveganje v zvezi z zalogami.
Subsidiary line of reasoning: Undervaluation of ASI's and AOE's taxable profit due to the inappropriate methodological choices underlying the one-sided profit allocation methods endorsed by the contested tax rulings
V takih okoliščinah je za proizvodno družbo, kot je družba AOE, kazalnik ravni dobička, ki vključuje skupne stroške, primernejši od odhodkov iz poslovanja.
Without prejudice to the assessment in Section 8.2.2.2, the Commission considers, by way of a subsidiary line of reasoning, that even if Irish Revenue was 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 in the contested tax rulings, which are based on that assumption, nevertheless produce an outcome that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
Skupni stroški so širša osnova od odhodkov iz poslovanja, saj slednji izključuje stroške v zvezi s surovinami, skupni stroški pa vključujejo glavni spremenljivi del stroškov, ki so za proizvodno družbo, kot je družba AOE, načeloma stroški prodanega blaga.
In particular, the Commission considers those methods to undervalue ASI's and AOE's annual taxable profit in Ireland, since they are based on inappropriate methodological choices.
Komisija v zvezi s tem ugotavlja, da se v ad hoc poročilih družbe PwC in [davčnega svetovalca skupine Apple] kot kazalnik ravni dobička predlaga dodatek na skupne stroške [282].
Those inappropriate choices result in a lowering of those companies' Irish corporation tax liability as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length.
Irish Revenue je s sprejetjem metode razporejanja dobička, pri kateri se kot kazalnik ravni dobička namesto skupnih stroškov uporabljajo odhodki iz poslovanja, družbi AOE podelila selektivno prednost v primerjavi z nepovezanimi družbami, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.
The purpose of the assessment undertaken in recitals 327 to 360 is not to determine an arm's length remuneration for the functions performed by the Irish branches.
Zaradi izključitve nekaterih stroškov, kot je strošek prodanega blaga, iz kazalnika ravni dobička, ki je bil v spornih davčnih stališčih odobren za irsko podružnico družbe AOE, se neustrezno zmanjša letni obdavčljivi dobiček te družbe na Irskem, saj so skupni stroški širši kazalnik ravni dobička kot odhodki iz poslovanja, zato lahko ta izključitev zniža obveznost družbe glede plačila davka od dohodkov pravnih oseb na Irskem.