natgillin/translations-raw huggingface dataset:
The Commission recalls that it does not conduct this analysis to determine an arm's length remuneration for the functions performed by the Irish branches [295], but rather to demonstrate that, even if Irish Revenue had been 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 inappropriate choice of operating expense and the inappropriately low levels of return accepted by Irish Revenue in the application of the one-sided profit allocation methods endorsed by the contested tax rulings result in an annual taxable profit for ASI and AOE in Ireland that, in any event, departs from a reliable approximation of a market-based outcome for their respective Irish branches.
Komisija je v oddelku 8.2.2.2 in oddelku 8.2.2.3 že dokazala, da so s spornima davčnima stališčema potrjene metode razporejanja dobička, katerih rezultat odstopa od zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom, kar povzroči zmanjšanje obdavčljivega dobička družb ASI in AOE za namene davka od dohodkov pravnih oseb na Irskem in prinaša gospodarsko prednost v smislu člena 107(1) Pogodbe.
As regards ASI, an analysis of a median return on sales [296] over the same period as the analysis carried out by PwC using the same comparables is presented in Figure 13.
Komisija na podlagi sklepanja iz teh oddelkov meni tudi, da ti davčni stališči družbama ASI in AOE dajeta selektivno prednost na podlagi bolj omejenega referenčnega sistema iz oddelka 25TCA 97, saj povzročita znižanje obdavčljivega dobička družb ASI in AOE na podlagi te določbe in torej njune obveznosti glede plačila davka od dohodkov pravnih oseb na Irskem v primerjavi z drugimi družbami nerezidentkami, ki so prav tako obdavčene na podlagi te določbe.
Figure 13
Selektivna prednost, ki je posledica izvajanja diskrecijske pravice Irish Revenue, ne da bi bila določena objektivna merila v zvezi z davčnim sistemom
Operating profit mark-up on turnover of the 52 companies selected by PwC
Tudi ob domnevi, da uporabe oddelka 25 TCA 97 ne ureja neodvisno tržno načelo, kar Komisija izpodbija, bi bilo za sporni davčni stališči še vedno treba šteti, da družbama ASI in AOE dajeta selektivno prednost v smislu člena 107(1) Pogodbe, saj bi tedaj izhajali iz diskrecijske pravice, ki jo izvaja Irish Revenue, ne da bi bila določena objektivna merila v zvezi z davčnim sistemom.
Average 2007-2011
Čeprav je davčnim upravam pri uporabi nacionalnih davčnih določb treba priznati določeno diskrecijsko pravico zaradi razlik med davčnimi zavezanci, pa je, kadar ima davčna uprava široko diskrecijsko pravico izbire upravičencev ali pogojev za uporabo zakonodaje na podlagi meril, ki so tuja davčnemu sistemu, za izvajanje te diskrecijske pravice treba šteti, da daje prednost posameznim podjetjem ali proizvodnji posameznega blaga v primerjavi z drugimi podjetji in proizvodnjo drugega blaga, ki so glede na cilj, ki si ga prizadeva doseči zadevna ureditev, v primerljivem dejanskem in pravnem položaju [319].
Lower quartile (25th percentile)
Povedano drugače, stališča, v katerih je samo navedena pravilna razlaga ustreznih nacionalnih davčnih določb in ki ne odstopajo od dosledne upravne prakse, načeloma ne prinašajo selektivne prednosti.
Upper quartile (75th percentile)
Nasprotno pa stališča, pri katerih davčne uprave izvajajo diskrecijsko pravico, ki ne temelji na objektivnih merilih v zvezi z davčnim sistemom, ustvarjajo domnevo selektivne prednosti.
EBIT/turnover
Komisija in Irska se strinjata, da v oddelku 25 TCA 97 niso določena objektivna merila za razporejanje dobička med različnimi deli iste družbe nerezidentke [320].
average
Vendar se Irska ne strinja s Komisijo, da oddelek 25 TCA 97 ureja neodvisno tržno načelo.
Using the comparables selected by PwC with ASI's Irish branch as the tested party and sales as profit level indicator, the analysis in Figure 13 results in a median return on sales of 3 % with an interquartile range [297] of 1,3 % to 4,5 %.
Če ima Irska prav in ob upoštevanju, da Irska ni predstavila nobenega drugega objektivnega standarda za razporejanje dobička družbe nerezidentke za namene uporabe oddelka 25 TCA 97, bi to pomenilo, da diskrecijska pravica Irish Revenue pri uporabi te določbe ne temelji na objektivnih merilih v zvezi z davčnim sistemom, kar ustvarja domnevo selektivne prednosti.
Based on the financial information in Table 1 of this Decision and on the information provided in recital 105 based on tax returns, the trading income of ASI's Irish branch taxed at the standard Irish corporate tax rate of 12,5 % was around USD [40-50] million in 2012, representing about [0,0-0,5] % of ASI's 2012 turnover.
Komisija je v oddelku 8.2.2.2 in oddelku 8.2.2.3 že dokazala, da so s spornima davčnima stališčema odobrene metode razporejanja dobička, katerih rezultat je zmanjšanje obdavčljivega dobička družb ASI in AOE za namene davka od dohodkov pravnih oseb na Irskem in gospodarska prednost v smislu člena 107(1) Pogodbe.
That amount is almost 20 times lower than the amount that would result from applying the lower quartile of the analysis in Figure 13, which is based on the corrected PwC comparability analysis.
Na podlagi sklepanja iz teh oddelkov bi bilo za sporni davčni stališči treba šteti tudi, da družbama ASI in AOE dajeta selektivno prednost v smislu člena 107(1) Pogodbe, saj sta bili izdani na podlagi diskrecijske pravice Irish Revenue v skladu z oddelkom 25 TCA 97, ki se je izvajala, ne da bi bila določena objektivna merila v zvezi z davčnim sistemom.
In conclusion, even if Irish Revenue had been right to accept a profit allocation method based on a one-sided profit allocation method with ASI's Irish branch chosen as the tested party, which the Commission contests, the taxable profit for ASI in Ireland resulting from an application of the contested tax rulings deviates from a reliable approximation of a market-based outcome in line with the arm's length principle.
Nazadnje, po trditvah Irske in skupine Apple mora Komisija dokazati, da se je skupina Apple obravnavala ugodneje od drugih družb nerezidentk, ki jim je Irish Revenue dodelila davčna stališča za namene uporabe oddelka 25 TCA 97.
That deviation leads to a significant reduction of ASI's corporation tax liability in Ireland as compared to non-integrated companies whose taxable profit reflects prices determined on the market negotiated at arm's length.
Irska in skupina Apple s takim sklepanjem trdita, da ustrezen referenčni sistem ni oddelek 25 TCA 97, temveč praksa Irish Revenue glede izdajanja davčnih stališč v zvezi z družbami nerezidentkami.
Those rulings should therefore be considered to grant ASI a selective advantage for the purposes of Article 107(1) of the Treaty
Na podlagi preučitve davčnih stališčih, ki jih je Irska predložila Komisiji in se nanašajo na razporeditev dobička irskim podružnicam družb nerezidentk [321], za katere je mogoče šteti, da zajemajo vso irsko prakso izdajanja davčnih stališč o razporejanju dobička k podružnici [322], Komisiji ni uspelo opredeliti nobenega doslednega sklopa pravil, ki se na podlagi objektivnih meril na splošno uporabljajo za družbe nerezidentke, ki poslujejo prek podružnice na Irskem.
As regards AOE, the taxable profit for that company in 2012 corresponds to approximately [1-5] % of total costs.
Povedano drugače, praksa Irish Revenue glede izdajanja stališč o razporejanju dobička je preveč nedosledna, da bi bila ustrezen referenčni sistem, na podlagi katerega bi bilo sporni davčni stališči mogoče preučiti za ugotovitev, ali sta imeli družbi ASI in AOE zaradi stališč selektivno prednost.
That percentage falls within the interquartile range presented in the PwC and [Apple's tax advisor] ad hoc reports and is close to the 25th percentile, which is considered by the tax advisor as constitutive of the lower end of an arm's length range.
Številna od teh stališč so opisana v uvodnih izjavah 385 do 395 [323].
According to [Apple's tax advisor], for the period 2009 to 2011 [298], the lower quartile mark-up on total costs would be [4,5-5,0] % (with a median of [5-10] %) and, according to PwC, for the period 2007-2011 [299], it would be [3,0-3,5] % (with a median of [5-10] %).
Stališče iz februarja 1998 – irska podružnica družbe [B]: Družba [B] je del […] multinacionalne skupine [324].
However, the comparability of each company with AOE's Irish branch in the PwC ad hoc report is established on the basis of the information available from a commercial database only and there is no justification in that report as to why, in the absence of a detailed analysis of comparability of each company's business and costs structure, the 25th percentile is accepted as the lower end of the range rather than requiring a narrower range to address the comparability concerns [300].
Irska podružnica te družbe se ukvarja s proizvodnjo […], organizacijo končne obdelave ter spremljanjem in upravljanjem dobave blaga strankam.
In addition, the outcome of the PwC ad hoc report is based on a comparison with manufacturing companies only, whereas that report states that AOE's Irish branch is also provides shared services to other Apple group companies in the EMEIA region, such as finance (accounting, payroll and accounts payable services), information systems and technology and human resources activities [301].
Iz prošnje za davčno stališče je razvidno, da […] je proizvodnja na splošno daleč najbolj zapletena dejavnost v proizvodni verigi [325].
None of those functions is factored into the analysis of the PwC ad hoc report, so that that report cannot be used to justify ex post that the remuneration of those functions was at arm's length.
Plačilo, ki ga je treba dodeliti irski podružnici za davčne namene ter ki ga je predlagal davčni svetovalec družbe in odobrila Irish Revenue, je enako 117 % skupnih stroškov irske podružnice [326], ki jih sestavljajo predvsem stroški prodaje in režijski stroški.
Conclusion on the misapplication of the one-sided profit allocation methods in the contested tax rulings
Stališče iz maja 2001 – irska podružnica družbe [C2]: Družba [C2] je […] družba, ki pripada […] multinacionalni […] skupini [C].
In conclusion, the Commission considers that even if Irish Revenue had been 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 [302], the profit allocation methods endorsed in the contested tax rulings still produce an outcome that departs from a reliable approximation of a market-based outcome in line with the arm's length principle.
V stališču je odobrena razporeditev dobička irski podružnici te družbe na podlagi prošnje davčnega zavezanca, v skladu s katero dobiček iz dejavnosti, ki so v stališču opisane kot „tehnikov nakup in ponovna prodaja proizvodov v okviru storitve prefakturiranja“, ne bo presegal 9 % stroškov za upravni center skupnih storitev, ki bo na Irskem.
Those rulings endorse a taxable remuneration which the Irish branches would not have accepted, from the perspective of their own profitability, if they were separate and independent companies engaged in the same or similar activities under the same or similar conditions.
Stališče iz maja 2003 – irska podružnica družbe [A]: Družba [A] je del […] multinacionalne skupine […] [327].
Since those profit allocation methods lower ASI's and AOE's tax liability under the ordinary rules of taxation of corporate profit in Ireland as compared to non-integrated companies whose taxable profit under that system is determined by prices negotiated at arm's length on the market, the contested tax rulings, by endorsing those methods, confer a selective advantage on ASI and AOE for the purposes of Article 107(1) of the Treaty.
Irska podružnica te družbe po opisu iz prošnje za davčno stališče sodeluje pri proizvodnji […] in zagotavlja računovodske funkcije vsej družbi, katere del je.
Conclusion on the existence of a selective advantage resulting from a derogation from the ordinary rules of taxation of corporate profit in Ireland
Davčni svetovalec družbe [A] se v prošnji za davčno stališče pri predlogu za razporeditev dobička podružnici sklicuje na vzorčno davčno konvencijo OECD.
The Commission concludes under both lines of reasoning that the profit allocation methods endorsed by the contested tax rulings result 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.
V prošnji za davčno stališče je navedeno, da čeprav so nadzor nad prodajo […], dejavnosti trženja, lastništvo intelektualne lastnine in zakladniške funkcije zunaj Irske, irska podružnica po mnenju družbe [A] ni samo „pogodbeni proizvajalec“, saj se Irska šteje za ključno mesto na svetu za dobavo […].
The Commission therefore considers those rulings to grant ASI and AOE a selective advantage for the purposes of Article 107(1) of the Treaty.
Zato se predlaga razdelitev dobička na podlagi metode porazdelitve dobička, pri kateri se 12,5 % [328] vsega dobička družbe [A] razporedi irski podružnici, namesto na podlagi metode dodatka na stroške, čeprav bi se z zadnjo metodo zmanjšal obdavčljivi dobiček družbe [A] na Irskem.
That conclusion is further confirmed by two additional factors, suggesting that the profit allocation methods endorsed by the contested tax rulings do not produce an outcome resulting in a reliable approximation of a market-based outcome in line with the arm's length principle.
Stališče iz septembra 2003 – irska podružnica družbe [N]: Družba [N] je družba nerezidentka, ki je bila ustanovljena na Irskem in je del […] multinacionalne skupine.
First, as noted in recital 262, the contested tax rulings were issued in the absence of a profit allocation report.
Iz prošnje za davčno stališče je razvidno, da bodo dejavnosti irske podružnice družbe [N] vključevale proizvodnjo […] in zagotavljanje drugih povezanih storitev, kot sta skladiščenje in pošiljanje.
As explained in the Opening Decision, the fact that at the time the contested tax rulings were granted no profit allocation report was submitted by Apple to support the profit allocation methods it proposed to Irish Revenue tends to indicate that the methods endorsed by those rulings do not produce an outcome resulting in a reliable approximation of a market-based outcome in line with the arm's length principle
Intelektualna lastnina v zvezi s temi proizvodi naj bi bila podeljena sedežu družbe [N] zunaj Irske, irska podružnica pa bi delovala kot proizvajalka za dodelavne posle ali pogodbena proizvajalka.
Second, the 1991 ruling was open-ended without any revision clause and effectively applied for 15 years, until the 2007 ruling was issued.
Irska podružnica ne bi nosila tveganja glede trženja, raziskav in razvoja, nadzora kakovosti, odgovornosti za proizvode in zalog.
The 2007 ruling, which did have a revision clause, was also open-ended and applied, according to Apple, for 8 years, until Apple's new corporate structure in Ireland was put into place.
V stališču je odobrena razporeditev dobička irski podružnici, na podlagi katere nastane enak dobiček iz poslovanja na Irskem, kot bi nastal, če bi bila irska podružnica ustanovljena kot hčerinska družba družbe [N].
An agreement between a tax administration and a taxpayer that has no end date makes predictions as to future conditions on which that agreement is based less accurate, thereby casting doubt on the reliability of the method endorsed by the agreement [303].
Plačilo, ki je v stališču odobreno za dejavnosti irske podružnice, ustreza med 25 in 30-odstotnemu dodatku na stroške irske proizvodne podružnice.
This applies a priori to an open-ended ruling.
Ta dodatek se obračuna na stroške poslovanja podružnice.
Ireland argues that, notwithstanding the duration of the 1991 ruling, each year's declaration was a ‘fresh exercise’ and it would not have been possible to use the basis of branch profit attribution laid down in the ruling ‘where changes in the facts and circumstances would have rendered that basis unreliable’ [304].
V stališču je potrjeno tudi, da se pri prodaji katere koli intelektualne lastnine v lasti družbe [N] ne bi uporabil irski davek na kapitalske dobičke, saj irska podružnica ne bi imela lastniškega deleža pri intelektualni lastnini, ki jo ima družba [N].
However, it is unclear how Irish Revenue could have been aware of any changes in the facts and circumstances.
Stališče iz junija 2004 – irska podružnica družbe [I]: Družba [I] je ustanovljena na Irskem, vendar je rezidentka v […].
Apple could just file its yearly tax return on the basis of the 1991 ruling, without any obligation to inform Irish revenue of any major changes [305].
Družba, dejavna v […], zahteva, naj bodo upravne storitve, ki jih zagotavlja njena irska podružnica, določene na podlagi 10-odstotnega dodatka na stroške.
Indeed, unlike the 2007 ruling, the 1991 ruling does not contain any revision clause that determines that the ruling will not continue to apply if there is a major change in the nature of the activities carried on.
Iz prošnje za davčno stališče je razvidno, da so skoraj vse pravice intelektualne lastnine razporejene zunaj Irske.
In addition, it is not clear which changes justified replacing the 1991 ruling with the 2007 ruling.
V prošnji za davčno stališče ni pojasnjeno, za katere stroške gre, vendar je potrjeno, da se bodo dobički podružnice družbe, ki je zavezana plačilu irskega davka od dohodka pravnih oseb, omejili na tiste, ki jih je mogoče povezati z dejanskimi dejavnostmi, ki jih zaposleni v podružnici opravljajo na Irskem.
In principle an Advance Pricing Arrangement is valid as long as the critical assumptions validated in the ruling are in place [306].
Stališče iz januarja 2005 – irska podružnica družbe [E]: Družba [E] je ustanovljena v […] in je del […] multinacionalne skupine.
The contested rulings do not identify the critical assumptions.
Iz prošnje za davčno stališče je razvidno, da irska podružnica proizvaja […].
In 2007, it is also not clear what change in critical assumptions if any prompted the request for changes in the 1991 arrangement.
Družba [E] ima dostop do patentov in povezanih pravic intelektualne lastnine samo na podlagi licenčnih pogodb s povezanimi družbami v skupini.
As regards the 2007 ruling, it is even agreed that if Apple decides to restructure the business of its subsidiaries in Ireland, by adding new Irish companies to the structure or merging existing companies, the profit allocation methods endorsed in the 2007 ruling would continue to apply to any new or merged entity so long as those companies ‘carry on broadly the same types of business’ as ASI and AOE.
Družba [E] deluje kot „pogodbeni proizvajalec“ na Irskem.
While it is true that the 2007 ruling contains a revision clause that determines that the ruling will not continue to apply if there is a major change in the nature of the activities carried on, it is not clear what a major change entails and this has not been explained by Ireland, nor further specified in the ruling.
V prošnji je navedeno, da v davčno osnovo irske podružnice ne bi smel več biti vključen podjetniški dobiček, kot je veljalo v preteklosti.
On the basis of the very limited description of the activities of ASI's and AOE's Irish branches in the rulings, it is difficult to determine if a change in the functions performed or the risks managed by the Irish branches would qualify as a major change.
V njej je opisana možnost, da se sedanja proizvodnja z Irske preseli drugam, navedeno pa je tudi, da bi taka odločitev imela resne posledice za dejavnosti na Irskem.
As apparently even a business restructuring does not qualify as a ‘major change in the nature of the activities’, it seems that Apple could apply the favourable tax treatment provided by the contested tax rulings with only limited restrictions under the 2007 ruling.
Pri načrtovanem prestrukturiranju bodo pravice intelektualne lastnine, ki bi jih imela družba [E] [329], prenesene na novoustanovljeno družbo, imenovano „Newco“, ki bo ustanovljena na Irskem, vendar bo davčna rezidentka zunaj Irske.
In any event, even if the profit allocation methods endorsed by the contested tax rulings corresponded to methods producing a reliable approximation of a market-based outcome in line with the arm's length principle when they were issued, which they did not, the open-ended duration of those rulings calls into question the appropriateness of the profit allocation, given the possible changes to the economic and regulatory environment in the years covered by the rulings [307].
Irska podružnica bi v novi strukturi nadaljevala svoje proizvodne dejavnosti v imenu novoustanovljene družbe, imenovane Newco, na podlagi pogodbene proizvodnje.
ALTERNATIVE LINE OF REASONING: SELECTIVE ADVANTAGE UNDER THE LIMITED REFERENCE SYSTEM OF SECTION 25 TCA 97 ONLY
Družba od Irish Revenue zahteva potrditev, da prenos intelektualne lastnine ne bo privedel do davka na kapitalske dobičke na Irskem in da družba Newco ne bo davčna zavezanka na Irskem.
Selective advantage resulting from a derogation from Section 25 TCA 97 giving rise to a reduction of the taxable base
Družba [E] bo opravljala tudi druge funkcije, predvsem izdajanje računov v imenu družbe Newco.
Ireland and Apple argue that the appropriate reference system should be Section 25 TCA 97 only and that the determination of ASI's and AOE's taxable profit was entirely consistent with normal administrative practice under that provision [308].
Dodatne pravice za prodajo proizvodov s strani družbe [E] njenim strankam bi se izvajale prek Irske.
As explained in Section 8.2.1.2 of this Decision, the Commission does not consider the reference system in this case to be restricted to Section 25 TCA 97 only, but rather that that provision forms an integral and necessary part of the reference system identified in Section 8.2.1.1 — the ordinary rules of taxation of corporate profit in Ireland — which has as its intrinsic objective the taxation of profit of all companies subject to tax in Ireland.
Za te funkcije in proizvodne funkcije, ki jih zagotavlja podružnica, je bilo dogovorjeno plačilo za davčne namene enako stroškom poslovanja za proizvodno dejavnost s 100-odstotnim dodatkom.
Without prejudice to that conclusion, the Commission considers, by an alternative line of reasoning, that even if Section 25 TCA 97 only were to constitute the appropriate reference system in this case, the contested tax rulings grant ASI and AOE a selective advantage in the form of a reduction of their taxable profit upon which corporation tax is levied under that provision.
Stališče iz decembra 2005 – irska podružnica družbe [M]: Družba [M], ki je ustanovljena na Irskem, vendar je davčna rezidentka zunaj Irske, je del […] multinacionalne skupine.
Ireland acknowledges that Section 25 TCA 97 does not provide guidance on how to determine the chargeable profit of a branch, as does Apple [309].
Družba [M] prodaja […] in dokončane proizvode.
However, Ireland claims that the application of Section 25 TCA 97 is not governed by the arm's length principle, but rather requires Irish Revenue to exercise judgment by taking into account the particular facts and circumstances of each case which may include ‘the functions performed by any branch, its interest (if any) in the assets of the company, the nature and level of any risks assumed by the branch, and the overall contribution made by the branch to the company's profits’ [310].
V prošnji za davčno stališče je navedeno, da skupina za zagotovitev nadaljevanja sedanje ravni dejavnosti in zaposlenosti v irski podružnici […] preučuje Irsko kot lokacijo za nov […], ki ga razvija […] družba skupine.