natgillin/translations-raw huggingface dataset:
According to the information provided by Apple to the Commission on 19 January 2015 [109], […].
Vse te odločitve sprejemajo družba Apple Inc. in/ali upravna odbora družb ASI in AOE v ZDA, ki družbi upravljata in nadzorujeta iz tujine.
In its letter of 25 February 2015 [110], Ireland provided additional clarifications regarding the new structure of Apple.
Applovo trženje je ključna strateška komponenta za družbo.
In particular, according to notes of a telephone conference on […] December 2014 between Irish Revenue and Apple, Irish Revenue requested Apple to […].
Tudi trženjska strategija se nadzoruje in upravlja iz ZDA, kjer se sprejemajo vse ključne odločitve.
According to those notes, it is further specified that, […].
Vse trženjske kampanje se oblikujejo in razvijajo v ZDA.
By letter of 11 November 2015 [111], the Commission requested information about […], as referred to in Apple's submission of 19 January 2015 [112], as well as any underlying documents such as transfer pricing reports.
Irski podružnici nista vključeni v oblikovanje in razvijanje trženjskih kampanj in irska podružnica družbe ASI plačuje družbi Apple Inc. nadomestilo za storitve trženja, ki jih slednja zagotavlja po vsem svetu.
In its submission of 29 January 2016, Ireland […].
Glede ocene obstoja prednosti Komisija ni opredelila ustreznih nasprotnih dejstev za potrditev take prednosti, in sicer nacionalnih davčnih pravil, ki urejajo obravnavo družb, ki niso davčne rezidentke in imajo samo irske podružnice (tj. oddelek 25 TCA 97), ne pa načel OECD, ki na Irskem nimajo zakonske veljave.
In its letter of 8 March 2016, the Commission […].
Ker so bile metode razporejanja dobička, dogovorjene s spornima davčnima stališčema, v skladu z upravno prakso Irish Revenue na podlagi oddelka 25 TCA 97, se davčno breme družb ASI in AOE s tema stališčema ni zmanjšalo, zato tudi niso prinesle nobene prednosti.
In a letter dated 23 March 2016, Ireland indicated that Apple had informed Ireland that the […].
Prav tako se preskus zasebnega subjekta v tržnem gospodarstvu ne more uporabiti za odrejanje neodvisnega tržnega načela za ugotavljanje obstoja prednosti, saj tega preskusa ni mogoče uporabiti za državo, saj ta deluje kot javni organ, in niti za davkoplačevalca.
In the minutes of the meetings of […] board of directors, provided to the Commission on 24 May 2016, information is presented regarding the […].
Poleg tega v tem primeru ne gre za selektivno obravnavo, saj sta sporni davčni stališči samo potrdili dobiček, ki ga je mogoče razporediti irskima podružnicama v skladu z oddelkom 25 TCA 97 in zadevno upravno prakso na enak način, kot bi Irish Revenue uporabila oddelek 25 TCA 97 za vse druge davkoplačevalce v podobnem položaju.
In particular, in the minutes of […] board meeting, held in […] on […] August 2015, it is stated that […].
Prav tako ni bilo selektivne obravnave na podlagi diskrecijske pravice, saj so pristojnost Irish Revenue do izvajanja presoje omejevala objektivna merila, povezana z davčnim sistemom.
In the minutes of […] board meeting held in Cupertino, US, on […] April 2016, it is recorded that […].
In tudi če bi neodvisno tržno načelo veljalo za transakcije v tem primeru, sklep ad hoc poročila [davčnega svetovalca skupine Apple], ki ga je predložila skupina Apple, navaja, da razporeditev dobička irskima podružnicama spada v okvir ustreznih rešitev celo v skladu z zahtevami sedanjih pravil za določanje transfernih cen, zato sporni davčni stališči nista zagotavljali nobene prednosti družbama ASI in AOE.
Attachment 1 to the minutes of the meeting of […] April 2016 contains the minutes of the board meeting on […] August 2015, where changes were introduced and emphasis added, such as striking out […].
V skladu s tem poročilom sta družbi ASI in AOE prevzemali ključna tveganja, povezana z uspešnostjo in napako izdelka na mednarodnih trgih.
GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
Distributerji in prodajni posredniki Applovih izdelkov (povezane stranke in tretje osebe) so bili zaščiteni pred temi tveganji na podlagi pogodbenih pogojev, politik po vsem svetu in pristopov k distribuciji (kot je nadzor nad zalogami).
The Commission decided to initiate the formal investigation procedure because it came to the preliminary conclusion that the contested tax rulings constitute the grant of State aid within the meaning of Article 107(1) of the Treaty by Ireland to Apple, ASI and AOE and that that aid is incompatible with the internal market pursuant to Article 107(2) and (3) of the Treaty.
Politike upravljanja in zmanjševanja poslovnih tveganj je določila družba Apple Inc. v ZDA.
In particular, the Commission expressed doubts that the profit allocation methods endorsed by those rulings to determine ASI's and AOE's taxable profit in Ireland reflected a remuneration for ASI's and AOE's Irish branches that a prudent independent operator acting under normal market conditions would have accepted.
Družbi ASI in AOE sta bili finančno sposobni prevzeti vsa poslovna tveganja in sprejeti vse potrebne strateške odločitve za zmanjšanje izpostavljenosti družbe poslovnim tveganjem.
The Commission noted, in particular, that the taxable basis in the 1991 ruling appeared to be negotiated rather than substantiated by reference to comparable transactions and that Irish Revenue did not seem to have had the intention of establishing a profit allocation based on transfer pricing.
Poročilo zlasti opredeljuje ekonomsko pomembne dejavnosti irskih podružnic v zvezi z njunimi funkcijami in dejanskimi okoliščinami, ugotavlja, da je TNMM najprimernejša metoda razdelitve dobička za določitev obdavčljivega dobička ter da je najustreznejši kazalnik ravni dobička za irsko podružnico družbe ASI Berry kazalnik [114] in za irsko podružnico družbe AOE dodatek na skupne stroške.
The Commission further observed that no profit allocation study or transfer pricing report was provided to Irish Revenue at the time that either of the contested tax rulings was requested and that methodological choices accepted by Irish Revenue did not seem to be substantiated in any way.
Po mnenju [davčnega svetovalca skupine Apple] je v primeru distributerja, kot je družba ASI, ki prodaja blago drugim distributerjem, ki so povezane stranke, edina funkcija, ki prinaša dodano vrednost, logistika distribucije blaga; stroški blaga se zgolj prenesejo na naslednjega kupca izdelka.
It also criticised the endorsement of a one-sided profit allocation method in both rulings, with operating costs excluding costs charged by affiliated companies as a profit level indicator, which was never explained, although it results in materially different outcomes in this case.
Stroški izvajanja distribucije bi morali biti odhodki iz poslovanja družbe.
It therefore had doubts as to the appropriateness of the transfer pricing method chosen for the 2007 ruling.
Družba bi v takem primeru morala prejeti plačilo samo za te odhodke.
The Commission also noted several inconsistencies in the application of the method chosen when determining the profit allocation to AOE and ASI that do not appear to comply with the arm's length principle.
Na podlagi uporabe Berry kazalnika bi distributer prejel donos na podlagi dodatka na stroške distribucije (stroški, ki prinašajo dodano vrednost) podjetja.
As regards the 1991 ruling, those inconsistencies related to the mark-up on the costs attributable to AOE's Irish branch, the amount of capital allowances agreed for AOE as well as the duration of the 1991 ruling that was applied by Apple for 15 years.
V poročilu so nato izpeljani podatki o donosnosti iz vrste izbranih tretjih družb s podobnimi funkcijami, kot jih imata irski podružnici, in ocenjena dejanska razporeditev dobička v skladu s stališči v okviru podatkov tretjih oseb.
As regards the 2007 ruling, the Commission expressed doubts regarding the mark-up of [10-15] % on AOE's branch operating costs, while for ASI a lower mark-up of [10-15] % on operating costs was agreed [113].
V zvezi z oceno rezultatov razporeditve dobička irskima podružnicama v skladu s stališčem iz leta 1991 poročilo pokaže primerljiv sklop podatkov o donosnosti tretjih oseb za leta 2004, 2005 in 2006 [115] ter s tem primerljivim sklopom primerja dejanski dobiček, pripisan irskima podružnicama v obračunskih letih 2004 do 2007.
In addition, the profit allocation to ASI's Irish branch, agreed in the 2007 ruling, did not factor in the evolution of sales.
Rezultat študije primerljivosti v ad hoc poročilu [davčnega svetovalca skupine Apple] z uporabo Berry kazalnika za družbo ASI prikazuje slika 10, z uporabo dodatka na skupne stroške za družbo AOE pa slika 11.
Since the profit recorded by ASI comes from active income, the Commission considered that if growth in sales is not accompanied by an increase in the operating capacity outside of Ireland, it could point to an inconsistency in the allocation of turnover between ASI and its Irish branch.
Slika 10
In sum, the profit allocation methods agreed for allocating the profit of ASI and AOE to their respective Irish branches were considered to result in a remuneration for those Irish branches that a prudent independent operator acting under normal market conditions would not have accepted and thus to deviate from the arm's length principle.
Razpon primerljivih tržnih vrednosti za Berry kazalnik glede na neodvisne prodajne/distribucijske subjekte po navedbah [davčnega svetovalca skupine Apple]
As a result, the Commission reached the preliminary conclusion that those rulings result in a lower tax burden for those companies constituting an advantage for the purposes of Article 107(1) of the Treaty.
Triletno tehtano povprečje
The Commission considered that advantage to be selective since it is granted only to ASI and AOE and it puts those undertakings in a more favourable position than other undertakings that are in a comparable factual and legal position.
Berry kazalnik – 2004 do 2006
The Commission further considered that favourable position selectively granted to the two undertakings to be based on the discretion of Irish Revenue which went beyond the simple management of tax revenue by reference to objective criteria.
Berry kazalnik – 2009 do 2011
With all other conditions of Article 107(1) of the Treaty being fulfilled and no apparent compatibility basis pursuant to Article 107(2) or (3) of the Treaty, the Commission reached the preliminarily conclusion that the contested tax rulings constituted State aid that is incompatible with the internal market.
Slika 11
COMMENTS FROM IRELAND ON THE OPENING DECISION
Razpon primerljivih tržnih vrednosti za dodatek na skupne stroške glede na neodvisne proizvajalce po navedbah 11[davčnega svetovalca skupine Apple]
In its comments on the Opening Decision, Ireland raises several arguments relating mainly to the applicable national rules to determine the existence of an advantage for the purposes of Article 107(1) of the Treaty, the absence of any selective treatment of ASI and AOE and a number of procedural shortcomings.
Dodatek na skupne stroške – 2004 do 2006
With respect to the national rules that applied at the time of the contested tax rulings and that determine a possible advantage, Ireland argues that, contrary to the Commission's assumption and in the absence of any double taxation treaty, Section 25 TCA 97 constitutes the only basis for computing the tax liability for non-resident companies carrying on a trade through a branch in Ireland.
Dodatek na skupne stroške – 2009 do 2011
According to Ireland, there is no scope for applying general principles developed by the OECD unless those principles are clearly incorporated in Irish law, which, according to Ireland, is not the case here.
Zgornji kvartil
Section 25 TCA 97 does not refer to the OECD arm's length principle, which is therefore not determinant when allocating profit to an Irish branch.
Mediana
However, even if the OECD framework was applicable to this case, it was not until 2010 that an agreement was reached at OECD level on the allocation of profits to a branch of a non-resident company according to Article 7 of the OECD Model Tax Convention, that is after the contested tax rulings were issued, and even then, only in the context of the application of a double taxation treaty, which is not the case here.
Spodnji kvartil
Neither ASI nor AOE are tax resident either in Ireland or in a country with which Ireland has entered into a double tax treaty.
Število opažanj
Furthermore, the decision-making practice invoked by the Commission to justify the reference to the arm's length principle in the case of Ireland is not applicable as it concerns cases where the Member States had incorporated certain OECD principles into their national law concerning transactions between companies, but then created exceptions for certain taxpayers.
[Davčni svetovalec skupine Apple] na podlagi te študije v svojem ad hoc poročilu sklepa, da so bili dobički, ki so bili pripisani irskima podružnicama družb ASI in AOE, povsem v skladu z neodvisnim tržnim načelom OECD.
Those decisions are not relevant for Ireland as it has not incorporated the arm's length principle into national law and none of the decisions considered the arm's length principle in the context of allocating profits to a branch of a company.
V ad hoc poročilu [davčnega svetovalca skupine Apple] je predstavljen tudi „dejanski profil“ irskih podružnic.
In addition, the reference in the Opening Decision to the market economy investor test is unconvincing as it confuses two matters which should be kept separate: the State's role as a public authority, and its behaviour in the market place.
[Davčni svetovalec skupine Apple] pa ne opredeli pojma „profila“ dodatka.
However, if the Opening Decision should be read as imposing the test on private operators, this would constitute a novel extension of the market economy operator principle.
Za primer družbe AOE je profil dodatka na skupne stroške prikazan v poročilu za leti 2011 in 2012, kot je prikazano na sliki 12.
The Commission would effectively be demanding that the taxpayer itself behaves as a market economy investor, even though this standard only refers to actions of the State.
Slika 12
With respect to selectivity, Ireland submits that although Irish Revenue has to exercise judgment when allocating profit to a branch of a non-resident company, that judgment does not imply that taxpayers are treated on a discretionary basis and therefore selectively favoured over others.
Dejanski dodatek na skupne stroške družbe AOE po navedbah [davčnega svetovalca skupine Apple] za poslovni leti (PL) 2011 in 2012
Where Irish Revenue is required to exercise judgment, it must do so in an even-handed way, fairly and consistently.
Poslovno leto
According to Ireland, the assessment in this case was entirely consistent with normal administrative practice.
Dodatek na skupne stroške (%)
There was no departure from the normal basis in computing the tax liability of ASI's and AOE's Irish branches and, hence, no selective treatment.
dejanski
According to Ireland, the process leading to the contested tax rulings did not involve any preferential treatment of Apple.
Skupina Apple je dne 17. novembra 2014 predložila dodatno ad hoc študijo, ki jo je pripravil [drugi svetovalec skupine Apple] in se osredotoča na dve zadevi, izpostavljeni v sklepu o začetku postopka: (i) trditev, da razporeditev dobička, ki je bila uporabljena za irsko podružnico družbe ASI, ni upoštevala razvoja prodaje [116], in (ii) trditev, da dva različna dodatka (65 % in 20 %), dogovorjena za družbo AOE, ne moreta biti oba v skladu z neodvisnim tržnim načelom [117].
From Irish Revenue's point of view, the process is not a bargaining process designed to result in the payment by the company of a fixed amount of tax.
Sklep študije je, da sta sporni davčni stališči pravilno razporedili dobiček irskima podružnicama na podlagi dodatka na stroške brez upoštevanja razvoja prodaje.
Rather, the objective is to ensure that the basis used for the allocation of profits is appropriate.
V skladu z ad hoc študijo [drugega svetovalca skupine Apple] je pričakovati, da se za osnovo vzamejo stroški, saj irski podružnici delujeta na konkurenčnem trgu in tudi tretji subjekti, s katerimi skupina Apple sklepa pogodbe o izvajanju storitev, podobnih tistim, ki jih izvajata irski podružnici, so običajno plačujejo na podlagi njihovih stroškov.
As regards the profit allocation agreed to in the contested tax rulings, Ireland considers that the approach taken by Irish Revenue fully reflects the branch's contribution to the overall profits of the company and constitutes a correct application of Section 25 TCA 97.
Glede dejstva, da razporeditev dobička ne sledi razvoju prodaje, [drugi svetovalec skupine Apple] trdi, da je za dejavnosti, ki jih opravlja irska podružnica ASI, značilna ekonomija obsega.
The profit allocation methods agreed to result in a level of taxable profits commensurate with the value of the contribution made by the Irish branch in each case to overall company profitability.
Dejstvo, ali stranke irske podružnice družbe ASI kupujejo velike ali majhne količine izdelkov, ne vpliva bistveno na stroške, saj so dejavnosti, ki jih izvaja irska podružnica družbe ASI (kot sta vzpostavljanje stika s strankami in organizacija logistike), v veliki meri nespremenljive z vidika količine izdelkov, ki jih stranke kupijo.
In particular, Irish Revenue attached critical importance to the fact that the Irish branches had no rights to, or interest in, the Apple IP licences which was a significant source of the companies' income.
Poleg tega se sistem postopnega zniževanja, ki je zasnovan za družbo AOE, lahko utemelji z gospodarskega in komercialnega vidika.
Therefore, the Revenue manager did not consider it appropriate or sustainable to attribute value deriving from Apple's unique IP to the Irish branches.
Z gospodarskega vidika je cilj dodatka na odhodke iz poslovanja kritje enkratnih stalnih stroškov.
Ireland also raises a number of arguments relating to the procedure, stating that the Commission has not been impartial in drafting the Opening Decision, including strong, over-assertive language which seems to pre-empt the conclusion in the final decision.
Začetni dodatek v višini 65 % bi tako moral pokriti stalne stroške za vse operacije.
Ireland also argues that the Commission has breached Ireland's right to be heard by discussing case-related issues with the OECD without involving Ireland.
Toda v nekem trenutku bi bila višina marže, ki bi nastala s tem dodatkom, več kot dovolj za kritje nastalih začetnih stalnih stroškov v celoti.
In addition, it makes reference to the length of time which elapsed between the first alleged aid measure (1991) and the Commission's first investigative steps (2013), which allegedly makes it difficult for Ireland to defend itself and which also renders the situation for taxpayers unpredictable.
Po določeni ravni stroškov torej ne bi smelo prihajati do dodatnih plačil za kritje stalnih stroškov, kar bi glede na ad hoc študijo [drugega svetovalca skupine Apple] celo upravičevalo postopno znižanje s 65 % na 0 %.
Finally, Ireland argues that recovery should be excluded because, either, the aid constitutes existing aid, or, because it would be very difficult to calculate the aid amount.
Za konec skupina Apple meni, da izvrševanje zakonodaje o državni pomoči ni primerno orodje za harmonizacijo nacionalnih zakonodaj o obdavčitvi podjetij, kar bi Komisija domnevno dosegla, če bi zahtevala, da države članice upoštevajo standarde, kot je neodvisno tržno načelo, ki niso bistveni za davčne sisteme nekaterih držav članic, zaradi česar se pri davčnih stališčih teh držav članic lahko ugotovi obstoj državne pomoči.
COMMENTS FROM INTERESTED PARTIES ON THE OPENING DECISION
PRIPOMBE DRUGIH ZAINTERESIRANIH STRANI
COMMENTS FROM APPLE
Pripombe, ki so jih poslale druge zainteresirane strani, in sicer Ibec in skupni dopis, ki ga je podpisalo več panožnih združenj (v nadaljnjem besedilu: skupni dopis), se ne nanašajo na dvome, izpostavljene v sklepu o začetku postopka, temveč se osredotočajo na posledice pristopa, ki ga ubira ta sklep, za gospodarsko okolje.
Apple's comments on the Opening Decision overlap to a large extent with Ireland's comments, in particular as regards the applicable national law under which the existence of an advantage should be determined.
V teh pripombah je zlasti navedeno, da bi ta pobuda Komisije spodkopala pravno varnost in preprečevala prakse na podlagi pravil o državni pomoči, čeprav so mednarodni forumi, kot je OECD ali druge politične poti, primernejši in ustreznejši za boj proti nelojalni davčni konkurenci.
Apple submits that Apple's IP has been and continues to be predominantly developed in the US at Apple Inc.'s headquarters in Cupertino, US.
Komisija si ne bi smela prizadevati za harmonizacijo sistemov obdavčevanja, kadar nima pristojnosti na podlagi postopkov v zvezi z državno pomočjo.
This is where the vast majority of Apple's R & D engineers are located.
V pripombah sta izražena tudi dvom o selektivnem pristopu, ki ga je Komisija zavzela v primerih, ko bi davčne uprave morale imeti določeno svobodo proste presoje, in trditev, da določanje transfernih cen ni eksaktna znanost.
The executives who make all strategic and final decisions on R & D activity and the commercialisation of ideas from product design through to product launch are also based in the US.
Če bi Komisija ugotovila, da davčni stališči pomenita nezdružljivo državno pomoč, bi bilo treba vračilo pomoči izključiti na podlagi načela legitimnih pričakovanj in novosti pristopa.
Apple Inc. is the sole owner of the legal title to all Apple IP.
Organizacija Oxfam v svojih pripombah izraža podporo preiskavi Komisije in jo spodbuja, naj okrepi svojo preiskovalno vlogo, tudi ob upoštevanju dejstva, da je za strukturno oceno prakse izdajanja davčnih stališč držav članic lahko primernejša od nacionalnih organov.
No decisions concerning the exploitation of Apple's IP or the development of Apple products (such as decisions regarding what IP to commercialise and how to manufacture products) are made in Ireland.
Komisijo poziva, naj zagotovi, da se v primerih potrjenih selektivnih prednosti sprejmejo ustrezne sankcije in da se škodljive davčne prakse hitro odpravijo.
No employee of the Irish branches has responsibility for R & D or any decision associated with the right to use and exploit Apple's IP.
Navaja tudi, da so prehodno veljavna šestmesečna obdobja v primeru irskih pravil o davčnem rezidentstvu, ki omogočajo neusklajenosti v zvezi s hibridnimi subjekti, veliko predolga.
All such decisions are made in the US by Apple Inc. and/or by ASI's and AOE's boards, which manage and control the companies from outside of Ireland.
PRIPOMBE IRSKE K PRIPOMBAM TRETJIH STRANI
Apple's marketing is a key strategic component for the company.
Irska v svojih pripombah o pripombah tretjih strani v odgovor na sklep o začetku postopka ponovno trdi, da neodvisno tržno načelo OECD ni del irskega prava, ko gre za razporejanje dobička podružnic, in da Komisija ni dokazala selektivne obravnave družb ASI in AOE, saj je bila ocena Irish Revenue v tem primeru povsem v skladu z običajno upravno prakso, kar je potrdil tudi predloženi odgovor skupine Apple.
The marketing strategy is also controlled and managed from the US where all key decisions are made.
Poleg tega ad hoc poročilo [davčnega svetovalca skupine Apple] in ad hoc študija [drugega svetovalca skupine Apple] dokazujeta, da je bil rezultat uporabe spornih davčnih stališč primerljiv z rezultatom, ki bi ga prinesla uporaba neodvisnega tržnega načela.
All marketing campaigns are designed and developed in the US.
Irska izraža tudi pripombe o trditvah v skupnem dopisu v zvezi s pravno varnostjo.
The Irish branches have no involvement in the creation and development of marketing campaigns and ASI's Irish branch compensates Apple Inc. for its provision of worldwide marketing services.
Irska meni, da skupni dopis pravilno opozarja na dejstvo, da razumen in skrben davkoplačevalec ne bi mogel predvideti, da bo Komisije prima facie sklepala, da gre za nezdružljivo državno pomoč.