natgillin/translations-raw huggingface dataset:
According to Starbucks, the primary responsibility of SMBV consists in the roasting and packaging of coffee, as well as logistic and administrative activities to ensure a smooth and efficient delivery of the various goods to the Developers.
Prav tako je navedlo, da za funkcijo praženja ne najema in ne bi najemalo zunanjega izvajalca zaradi pomembnosti praženja pri razvoju arome proizvoda.
With regard to the structure chosen, Starbucks argues that a roasting arrangement on a consignment basis was considered, but that this would have been unpractical and would have resulted in administrative complexities and too many inter-company transactions.
To primeri so: (i) če v lastni tovarni niso na voljo stroji za proizvodnjo določenih vrst proizvodov, kot so posebne velikosti embalaže ali mehkih vrečk, (ii) če v lastni tovarni niso na voljo stroji za proizvodnjo instant kave in (iii) če prodaja preseže razpoložljive zmogljivosti praženja in pakiranja v lastni tovarni.
To align the administrative and legal structure with the physical flow of the goods and for efficiency reasons, Starbucks decided to use SMBV as the contracting and invoicing entity.
V tem zadnjem primeru, ko se zaradi omejene zmogljivosti za praženje in pakiranje najame zunanji izvajalec, Melitta pošlje surova kavna zrna izvajalcu, ki praži in pakira kavo v končni izdelek.
A consequence of that structure is that the inventories (for green coffee beans, non-coffee products and non-strategic goods) appear on the balance sheet of SMBV, since accounting standards and practice follow the legal product flow.
Končni proizvod je nato dobavljen podjetju Melitta.
However, Starbucks argues that SMBV's role as contracting and invoicing entity is just of an administrative nature and does not result in any transfer of risks or commercial responsibilities to it as under the Roasting Agreement it is rather Alki LP, supported by Starbucks US, that bears all the economic risk of SMBV, including the inventory risk.
Takšna pogodba je veljala z istim izvajalcem za več let.
Moreover, even though SMBV is the contracting party with the Developers, this is done on the basis of standardised agreements and underlying terms and conditions that are determined by Starbucks US.
Zaradi zagotavljanja kakovosti in okusa končnih proizvodov Melitta zagotovi pravila glede krivulje praženja ali določene profile okusa tretji stranki, ki jo je podjetje Melitta najelo kot zunanjega izvajalca.
Finally, as SMBV acquires the legal ownership, the inventory would also have to appear in its balance sheet, which according to Starbucks also explains why SMBV took provisions for inventory obsolesce, which it is compensated for under the SMBV APA.
Pogodbeni sporazum ne določa licenčnine, plačane podjetju Melitta pri zunanjem izvajanju dejavnosti praženja.
As regards the transfer pricing method chosen, although not present in the transfer pricing report, Starbucks sets out the role of Alki LP against the role of SMBV.
Podjetje Y
Starbucks argues that since SMBV is only engaged in routine execution activities in the areas of roasting, packaging and supporting logistic and administrative services, while Alki LP licenses the valuable intellectual property and bears the entrepreneurial risk, SMBV is the least complex entity.
Podjetje Y za funkcijo praženja kave ne najema tretjih strank.
Therefore, the TNMM constitutes the most appropriate transfer pricing method.
Praženje zagotavlja podjetje znotraj skupine, ki ga je podjetje Y določilo za proizvajalca za dodelavne posle.
Starbucks argues that, because there are no comparable transactions similar to the arrangement between Alki LP and SMBV, the CUP method would not have been suitable for transfer pricing purposes.
To podjetje za praženje kave ne plačuje licenčnine za uporabo intelektualne lastnine ali znanja v procesu praženja.
In any event, the Dutch tax administration has to start the transfer pricing examination on the basis of the methodology selected by the taxpayer.
Podjetje plačuje licenčnine za uporabo sistemov IT.
Starbucks recalls that the application of any transfer pricing method typically produces a range of figures, which could be equally defensible, since transfer pricing is not an exact science and that any transfer pricing analysis will inherently result in a range of arm's-length outcomes and a conclusion on an arm's-length price and not the arm's-length price.
Glede plačila za to podjetje v skupini, ki je opredeljeno kot proizvajalec za dodelavne posle, so stroškovna osnova proizvodni stroški, razen stroškov surovin.
As regards the adjustments, the purpose of the adjustments is to account for important differences in the functional profiles of SMBV and the comparable companies included in the sample to arrive at an appropriate arm's-length remuneration.
Proizvodni stroški so zlasti energija, amortizacija za stroje (na primer linijo za praženje in pakiranje), stroški za osebje, stroški IT in vzdrževanje opreme.
According to Starbucks, those adjustments were appropriate, in certain respects conservative, and certainly did not understate SMBV's remuneration for the functions performed.
PRIPOMBE NIZOZEMSKE GLEDE PRIPOMB TRETJIH STRANK, PRIPOMB PODJETJA X IN ODGOVOROV NA ZAHTEVO PO TRŽNIH INFORMACIJAH
To further substantiate the reasonableness of the [9-12] % mark-up, Starbucks asked [the tax advisor] to make a comparison between the actual results realised by SMBV with the actual results realised by the comparable companies in the period 2008–2012.
Pripombe Nizozemske glede pripomb tretjih strank
This backward looking analysis demonstrates that the [9-12] % mark-up has remained comfortably within the appropriate ranges.
Nizozemska meni, da trditve zbornice BAK ne držijo in se zato vzdržuje komentarjev nanje.
That further confirms the arm's-length nature of the applied transfer pricing methodology for SMBV as agreed upon in the APA concluded with the Dutch tax authorities.
Pripombe Nizozemske glede pripomb podjetja X
Starbucks also requested [a law firm] to provide a second opinion on whether the 2007 transfer pricing report properly applied the arm's-length principle.
V dopisu z dne 11. marca 2015 je Nizozemska navedla, da ne more dati konkretnega odgovora na pripombe podjetja X, saj ni prejela funkcijske analize in referenčnega merila za anonimnega konkurenta.
[The law firm] did not conducted an own factual investigation but reviewed the transfer pricing report and the documents available to the tax advisor.
Pripombe Nizozemske glede pripomb podjetja Dallmayr in podjetja Y
It concluded that the arm's-length principle had been reasonably applied to SMBV's intragroup transactions.
Z dopisom z dne 27. maja 2015 je Nizozemska podala svoje pripombe glede tržnih informacij, ki sta jih zagotovili podjetji Dallmayr in Y.
Similarly to the Netherlands, Starbucks further argues that the Commission did not correctly identify the reference framework.
Kot splošno pripombo Nizozemska navaja, da manjkajo funkcijska analiza in pogodbeni dogovori, zato je primerjava zelo težavna, saj ti podjetji za funkcijo praženja ne najemata neodvisne tretje stranke.
Starbucks argues that the reference system should be the Dutch system of corporate taxation and more specifically Article 8b(1) CIT, the Decree and the administrative practice of the Dutch tax authorities.
Glede podjetja Dallmayr Nizozemska navaja, da opredelitev praženja, kot jo podaja Dallmayr, vključuje več kot le praženje kave, saj je funkcija nabave integrirana s funkcijo praženja.
Moreover, Starbucks argues that an identification of a benchmark group of taxpayers is missing and argues that related and unrelated companies are not always in a comparable legal and factual situation [91].
Poleg tega glede razmerja stranka–pogodbenik pri podjetju Dallmayr Nizozemska trdi, da se plačilo opravi glede na težo in ceno surovih kavnih zrn, kar pomeni za pogodbenika določeno stopnjo tveganja glede dejavnosti, kar pa ne velja za SMBV.
In its submissions in response to the Commission's Starbucks MIT request, Starbucks expressed views presented in recitals 151 to 154.
Glede na navedbe Nizozemske je ta pristop popolnoma v skladu s sporazumom SMBV APA.
Starbucks further indicated that the Commission cannot use information which post-dates the SMBV APA for its assessment.
Pripombe Nizozemske glede pripomb podjetja Nestlé
On 24 July 2015, Starbucks submitted a report by [a management consulting firm], produced in response to its request to analyse remuneration models for manufacturing and logistic/administrative services.
Glede pripomb podjetja Nestlé Nizozemska navaja, da vse tri elemente, ki po mnenju podjetja Nestlé ustvarjajo vrednost za kavo, izvajajo tuja podjetja iz skupine Starbucks, ne SMBV (dobavo in nadzor kakovosti zrn izvaja STCT, krivulje praženja zagotavlja Alki LP, kavarne Starbucks pa izvajajo mletje).
Starbucks claims that that report supports Starbucks' position regarding the remuneration model and profit level indicator chosen [92].
Pripombe Nizozemske glede pripomb podjetja Melitta
The NOB argues that the determination whether a particular tax treatment of a taxpayer under an APA constitutes State aid should be based on Dutch legislation, administrative practice and application of the arm's-length principle at the time that that APA was entered into.
Glede podjetja Melitta Nizozemska navaja, da se trije primeri okoliščin, ki jih opisuje Melitta, ko se za funkcijo praženja kave najame zunanjega izvajalca, v nekaterih pogledih razlikujejo od položaja SMBV.
It also argues that under the Decree, the Dutch tax administration does not apply ‘a best-method rule’ (that is, it does not require that the best method is used for tax base calculation) and that the application of the arm's-length principle usually results in an arm's-length range instead of a single arm's-length price.
V primerih 1 in 3 podobnost izhaja iz dejstva, da funkcije nabave prav tako ne opravlja proizvajalec, razlika pa je po mnenju Nizozemske v trajanju pogodbe o praženju (letna pogodba v primerjavi s 50-letnim veljavnim sporazumom o praženju) in stopnji tveganja za dejavnost (ki naj bi bila po mnenju Nizozemske na ravni podjetja Alki LP v primerjavi z ravnjo podjetja Melitta).
The NOB notes that the reference to the prudent independent market operator in the Opening Decision seems to introduce a new sort of EU standard above and beyond the OECD TP Guidelines for assessing the arm's-length nature of the underlying arrangement.
Glede drugega primera Nizozemska meni, da je preveč različen za primerjavo, saj se ne nanaša le na praženje kavnih zrn, marveč tudi na proizvodnjo proizvodov, ki vključujejo vse.
It further argues that taxpayers should have legitimate expectations that APAs that are concluded on the basis of a national interpretation of the domestic laws do not constitute State aid.
Z dopisom z dne 19. junija 2015 je Nizozemska predložila svoje pripombe glede tržnih informacij, ki jih je predložilo podjetje Starbucks.
VNO-NCW expresses its worries on the application of the prudent independent market operator test and urges for the use of the nationally applied transfer pricing rules as the benchmark for assessing selectivity.
V teh pripombah je Nizozemska ponovila svojo trditev, da mora biti ustrezni referenčni okvir nizozemski nacionalni davčni sistem, zlasti člen 8b CIT in odlok o transfernih cenah.
It argues that the application of the arm's-length principle usually results in an arm's-length range instead of a single arm's-length price.
Trdi, da se člen 8b in odlok vedno uporabljata za transakcije znotraj skupine, ne glede na to, ali je podjetje zaprosilo za sporazum APA ali ne.
ATOZ's main argument relates to the legal basis for the Opening Decision.
Poleg tega Nizozemska poudarja, da je TNMM mednarodno najpogosteje uporabljana metoda in da Nizozemska ne uporablja pravila najboljše metode.
According to ATOZ, the decision does not distinguish whether the pricing agreement in the SMBV APA diverges from Dutch administrative practice, from any other tax authorities' habitual practice or from OECD standards, but merely concludes that it does not respect the arm's-length principle.
Trdi tudi, da je prednost metode TNMM ta, da mora država upoštevati transferno ceno le enostransko in da morebitna višja ali nižja transferna cena za surova kavna zrna ne bi vplivala na davčno osnovo SMBV, saj je strošek kavnih zrn izvzet iz stroškovne osnove, za katero se uporablja marža.
ATOZ argues that it seems that the Commission takes the view that there is an objective arms-length standard, based on OECD principles and somehow enshrined in EU law, which transcends Member States' national law and practice.
V dopisu z dne 25. septembra 2015 je Nizozemska ponovila svoje trditve, da bi bilo treba na podlagi poročila o transfernih cenah, pogodbenih razmerij med podjetjem SMBV in nasprotnimi strankami ter dejanskim ravnanjem podjetja SMBV to podjetje šteti za proizvajalca s profilom majhnega tveganja.
However, according to ATOZ, the Commission should consider whether the SMBV APA is consistent with Dutch law.
Nizozemska nadalje trdi, da je na Nizozemskem pogosta praksa, da posebnih funkcij, kot je kombinacija deleža neopredmetenih sredstev in prevzema podjetniškega tveganja, ni mogoče primerjalno oceniti in da je zato logično, da se plačila licenčnin izračunajo kot preostanek.
ATOZ argues that the Commission's approach creates, amongst others, legal uncertainty among multinationals.
Po mnenju Nizozemske njeno trditev, da je sporazum SMBV APA tržno naravnan in v celoti v skladu s Smernicami OECD za določanje TC, podpirajo drugo mnenje [odvetniškega podjetja] (predloženo prej, glej uvodno izjavo 192), predložitev podjetja Y [93], analiza občutljivosti, ki jo izvedla Nizozemska (predložena prej, glej uvodno izjavo 178), ter številni članki davčnih strokovnjakov.
It calls on the Commission to ensure that adequate sanctions are adopted in cases where selective advantages are confirmed and that harmful tax practices are phased out quickly.
V dopisu z dne 7. oktobra 2015 Nizozemska ponavlja trditev, da metoda CUP ni ustrezna za plačilo licenčnin s strani podjetja SMBV podjetju Alki LP.
The BAK supports the Commissions arguments from the Opening Decision and argues that, in general, those sorts of agreements and legal structures lower the worldwide taxes paid, which has negative consequences for consumers and employees.
Poleg tega Nizozemska navaja, da je plačilo cen za surova kavna zrna s strani podjetja SMBV podjetju STCT v skladu z neodvisnim tržnim načelom na podlagi dejstva, da je [nepovezano proizvodno podjetje 2] plačevalo višjo ceno za surova kavna zrna kot podjetje SMBV v okviru svoje pogodbe s podjetjem Starbucks.
OBSERVATIONS BY COMPANY X
In končno je Nizozemska predložila finančne informacije o 11 podjetjih iz različnih držav članic Unije, vseh registriranih v skladu z oznako NACE „Predelava čaja in kave“, in poudarila, da imajo vsa ta podjetja na splošno podobno ali nižjo dobičkonosnost kot podjetje SMBV in da so v več finančnih obdobjih celo ustvarjala izgubo.
Company X, which does not want its identity to be disclosed, presented observations to the Commission in response to the Opening Decision.
OCENA SPORNEGA UKREPA
According to that company, based on its evaluation as a competitor of Starbucks, the value added by the roasting process (roasting and packing, not considering the cost for packaging materials) to green coffee would be on average equal to 13-17 % of the green coffee cost, in case of roast and ground coffee or coffee in beans.
Obstoj pomoči
According to that company, those levels would be applicable to all distribution channels.
V skladu s členom 107(1) Pogodbe je vsaka pomoč, ki jo dodeli država članica, ali kakršna koli vrsta pomoči iz državnih sredstev, ki izkrivlja ali bi lahko izkrivljala konkurenco z dajanjem prednosti posameznim podjetjem ali ponudbi določenih proizvodov, nezdružljiva z notranjim trgom, kolikor ta pomoč vpliva na trgovino med državami članicami.
INFORMATION SUPPLIED BY STARBUCKS' COMPETITORS IN RESPONSE TO THE MIT REQUEST
V skladu z ustaljeno sodno prakso morajo biti za opredelitev ukrepa kot državne pomoči v smislu člena 107(1) Pogodbe izpolnjeni vsi pogoji, določeni v tem členu [95].
Companies contacted by the Commission in the context of the MIT request
Tako je že splošno sprejeto, da mora biti za opredelitev ukrepa kot državne pomoči v smislu tega člena, prvič, obstajati intervencija države ali prek državnih sredstev; drugič, ta intervencija mora biti taka, da lahko prizadene trgovino med državami članicami; tretjič, ukrep mora podeljevati selektivno prednost podjetju, in četrtič, izkrivljati mora konkurenco ali groziti, da jo bo izkrivljal [96].
As explained in recital 20, the Commission contacted four competitors of Starbucks to provide market information on their business model and their value creating activities so as to enable the Commission to complete its assessment of the SMBV APA.
Kar zadeva prvi pogoj za ugotovitev obstoja pomoči, je sporazum SMBV APA sklenila nizozemska davčna uprava (Belastingdienst), ki je del javne uprave na Nizozemskem.
The four competitors concerned are Company Y, Dallmayr, Nestlé and Melitta.
V sporazumu APA je nizozemska davčna uprava sprejela razporeditev dobička, ki ga je predlagalo podjetje Starbucks, na podlagi česar podjetje SMBV določa svojo davčno obveznost od dohodkov pravnih oseb do Nizozemske na letni osnovi.
The choice of the four companies was based on the consideration that all companies are active in the coffee roasting segment and, being group companies, could provide insight into the organisation of coffee roasting activities within an integrated company.
Za sporazum SMBV APA je zato odgovorna Nizozemska.
By letter of 27 April 2015, Dallmayr replied to the request for market information by the Commission.
Glede ukrepa financiranja iz državnih sredstev je sodišče doslej dosledno odločalo, da ukrep, s katerim javni organi priznajo nekaterim podjetjem davčno oprostitev, ki, čeprav ne vključuje pozitivnega prenosa državnih sredstev, upravičence postavlja v ugodnejši finančni položaj kot druge davčne zavezance, pomeni državno pomoč [97].
Dallmayr informed the Commission that coffee roasting is either performed as a stand-alone business or vertically integrated within a company.
V nadaljevanju bo Komisija pokazala, da sporazum SMBV APA prinaša manjše davčne obveznosti podjetja SMBV na Nizozemskem z odstopanjem od davka, ki bi ga bila sicer zavezana plačevati v okviru nizozemskega splošnega sistema obdavčitve dohodkov pravnih oseb.
Larger companies usually perform roasting in-house.
Zato je treba šteti, da sporazum SMBV APA povzroča izgubo državnih sredstev, saj kakršno koli znižanje davka za podjetje SMBV pomeni izgubo davčnega prihodka, ki bi bil sicer na voljo Nizozemski.
The sourcing function is typically integrated with the roasting function.
Kar zadeva drugi pogoj za obstoj pomoči, je SMBV del skupine Starbucks, po vsem svetu dejavnega subjekta, ki posluje v vseh državah članicah Unije, tako da lahko kakršna koli pomoč v njegovo korist vpliva na trgovino znotraj Unije.
Dallmayr does not outsource the roasting function.
Prav tako se za ukrep, ki ga je dodelila država, šteje, da izkrivlja ali bi lahko izkrivljal konkurenco, kadar bi verjetno izboljšal konkurenčni položaj prejemnika pomoči v primerjavi z drugimi podjetji, s katerimi tekmuje [98].
Dallmayr considers the payment of a royalty by a third party that provides the roasting services rather unusual.
V obsegu, v katerem sporazum SMBV APA podjetju SMBV zmanjšuje davčne obveznosti, za katere bi sicer moralo plačevati v okviru nizozemskega splošnega sistema obdavčitve dohodkov pravnih oseb, sporazum APA izkrivlja ali grozi, da bo izkrivljal konkurenco s krepitvijo finančnega položaja podjetja, tako da je četrti pogoj za ugotovitev obstoja pomoči v tej zadevi prav tako izpolnjen.
In fact, Dallmayr would expect the customer to pay the roaster, not the other way around.
Kar zadeva tretji pogoj za ugotovitev obstoja pomoči, bo Komisija od uvodne izjave 252 naprej prikazala, zakaj meni, da sporazum SMBV APA daje selektivno prednost podjetju Starbucks v delu, v katerem zmanjšuje davčno obveznost podjetja SMBV na Nizozemskem z odstopanjem davka, ki bi ga moralo plačati v okviru nizozemskega splošnega sistema obdavčitve dohodkov pravnih oseb, zato izpolnjuje vse pogoje za ugotovitev obstoja pomoči v skladu s členom 107(1) Pogodbe.
By letter of 20 May 2015, Nestlé replied to the Commission's request for market information.
Obstoj selektivne prednosti
Nestlé indicated that the three elements important in the value creation for coffee are the quality (the type of bean), the darkness (achieved by roasting), and the grind size.
V skladu z ustaljeno sodno prakso „odstavek 1 člena 107 Pogodbe zahteva, da je treba v okviru dane pravne ureditve ugotoviti, ali državni ukrep lahko daje prednost „določenim podjetjem ali proizvodnji določenega blaga“ v primerjavi z drugimi, ki so glede na cilj, ki ga zasleduje zadevna ureditev, v primerljivem pravnem in dejanskem položaju.
They also indicated that they do not and would not outsource the roasting function due to the importance of roasting to the flavour development of the product.
Če je tako, potem zadevni ukrep izpolnjuje pogoj selektivnosti“ [99].
By letter of 26 May 2015, Melitta replied to the Commission's request for market information.
V davčnih zadevah je sodišče zasnovalo tristopenjsko analizo za ugotovitev, ali je določen davčni ukrep selektiven [100].
Melitta indicated situations in which they could outsource the roasting of coffee beans.
Prvič, opredeli se običajni davčni sistem, ki se uporablja v državi članici: „referenčni sistem“.
These situations are: (i) when machinery is not available in its factory to produce specific types of products, such as specific packaging formats or soft pads; (ii) when machinery is not available in its factory to produce soluble coffee; and (iii) when sales exceed the available roasting and packaging capacities at its factory.
Drugič, treba je ugotoviti, ali zadevni davčni ukrep pomeni odstopanje od tega sistema v smislu, ali razlikuje med gospodarskimi subjekti, ki so z vidika ciljev, ki so lastni sistemu, v primerljivem dejanskem in pravnem položaju.
In that last case, when roasting and packaging is outsourced due to capacity constraints, green coffee beans from Melitta are sent to the supplier who roasts and packs the coffee to a finished product.
Če ukrep pomeni odstopanje od referenčnega sistema, se nato v tretjem koraku analize preveri, ali je ta ukrep upravičen glede na naravo ali splošno shemo referenčnega sistema.
That finished product is then delivered to Melitta.
Davčni ukrep, ki pomeni odstopanje od uporabe referenčnega sistema, je mogoče upravičiti, če lahko zadevna država članica dokaže, da ta ukrep neposredno izhaja iz temeljnih ali usmerjevalnih načel navedenega davčnega sistema [101].
Such a contract was in place with the same supplier for a number of years.
V tem primeru davčni ukrep ni selektiven.
To assure the quality and taste of the finished product, Melitta either provides roasting curve prescriptions or defined taste profiles to the third party to whom the roasting is outsourced.
Dokazno breme v tem tretjem koraku nosi država članica.
The contractual arrangement does not foresee any royalties paid to Melitta when outsourcing the roasting activity.
Določitev referenčnega sistema
Company Y
Referenčni sistem, sestavljen iz nizozemskega splošnega sistema davka od dohodkov pravnih oseb
By letter of 27 April 2015, Company Y replied to the Commission's request for market information.
Praviloma je za namene analize selektivnosti referenčni sistem sestavljen iz usklajenega niza pravil, ki se uporabljajo na podlagi objektivnih meril za vsa podjetja, ki spadajo v njegovo področje uporabe, kakor ga opredeljuje cilj sistema.
The Commission requested a clarification by a letter of 11 May 2015, to which Company Y replied on 21 May 2015.
V obravnavani zadevi Komisija meni, da je referenčni sistem nizozemski splošni sistem davka od dohodkov pravnih oseb, katerega cilj je obdavčitev dobičkov vseh podjetij, ki so zavezane plačevanju davka na Nizozemskem [102].