natgillin/translations-raw huggingface dataset:
Consequently, a non-integrated company will take its accounting profit as the starting point for determining the taxable base to which Irish corporation tax applies, since that profit is determined on the basis of prices dictated by the market for the inputs acquired and the products and services sold by the company.
S spornima davčnima stališčema so bile odobrene metode za razporeditev dobička družbe ASI oziroma AOE k vsaki od njunih irskih podružnic, s čimer je bilo tema družbama omogočeno, da določita svoj obdavčljivi dobiček in s tem svoje obveznosti glede plačila davka od dohodkov pravnih oseb na Irskem na letni osnovi za obdobje, v katerem sta ti stališči veljali.
By contrast, the determination of the taxable profit of an integrated company, whether a company belonging to a corporate group or a company operating in more than one jurisdiction through a branch, requires the use of estimates.
Ker so splošna pravila obdavčitve dobička pravnih oseb na Irskem, ki vključujejo oddelek 25 TCA 97, vendar niso omejena zgolj nanj, referenčni sistem, glede na katerega bi bilo treba preučiti sporni davčni stališči, je treba ugotoviti, ali ti stališči pomenita odstopanje od tega referenčnega sistema, ki vodi do neenakega obravnavanja družb, ki so v podobnem dejanskem in pravnem položaju.
That is because an integrated company, whose constituent parts transact amongst themselves, is able to set the prices and conditions of those internal dealings independently of other market participants, which, in turn, determine the taxable profit of the parts of that company taking part in those transactions [149].
Kot je bilo pojasnjeno v uvodni izjavi 224, bo presoja Komisije v zvezi s tem, ali sporni davčni stališči odstopata od referenčnega sistema, sovpadala z njeno opredelitvijo gospodarske prednosti, podeljene družbama ASI in AOE na podlagi teh stališč.
This difference in determining the taxable profit of non-integrated and integrated companies is therefore due to the fact that the profits of integrated companies or of branches cannot be observed in a reliable way from the statutory accounts, in contrast to non-integrated companies or companies which do not engage in any form of internal dealings and where the accounts therefore reflect prices negotiated at arm's length on the market.
Upoštevnost neodvisnega tržnega načela pri uporabi oddelkov 21(1) in 25 TCA 97
However, this difference in determining the taxable profits of non-integrated companies and integrated companies is merely the means by which to achieve the ultimate goal of determining the taxable base of both types of companies in a manner that ensures that integrated companies are taxed on an equal footing to non-integrated companies under the ordinary rules of taxation of corporate profit.
Oddelek 25 TCA 97 zahteva uporabo metode razporejanja dobička
Apple argues [150] that transactions between related companies are not comparable to transactions between unrelated companies.
Oddelek 21(1) TCA 97 določa, da se davek od dohodkov pravnih oseb na Irskem obračuna na podlagi dobička družb.
Apple cites the Groepsrentebox Decision [151], where the Commission allegedly accepted that financial relationships between companies belonging to a corporate group and intra-group transactions are different from and not driven by the same competitive and economic rationale as those between unrelated companies, so that they may, therefore, warrant a different tax treatment.
Oddelek 25 TCA 97 določa, da je družba, ki ni irska rezidentka in posluje prek podružnice ali zastopstva na Irskem, zavezana k plačilu „davka od dohodkov pravnih oseb od svojega celotnega obdavčljivega dobička, kjer koli nastane“.
As a preliminary matter, the Commission would like to recall that, since each potential aid measure must be assessed on the basis of its own merits under the objective criteria of Article 107(1) of the Treaty, even if the Commission could be shown to have decided differently in another decision, that could not affect the findings of this decision [152].
Da bi lahko določili davčno obveznost družbe nerezidentke na Irskem na podlagi oddelka 21(1) TCA 97, je treba torej najprej določiti njen obdavčljivi dobiček v smislu oddelka 25 TCA 97.
In any event, the Commission does not share Apple's reading of the Groepsrentebox Decision.
V ta namen je v oddelku 25 TCA 97 pojasnjeno, da se obdavčljivi dobiček ujema z „vsakim dohodkom iz poslovanja, ki je neposredno ali posredno ustvarjen prek ali iz podružnice ali zastopstva, ter vsakim dohodkom iz premoženja ali pravic, ki jih uporablja ali poseduje podružnica ali zastopstvo ali so namenjeni podružnici ali zastopstvu, pri čemer pa ta odstavek ne vključuje izplačil, prejetih od družb, ki so rezidentke države“.
Contrary to what Apple claims, that Decision does not confirm that where a tax measure is granted in favour of a company deriving profits through internal dealings, the reference system must necessarily be limited to companies deriving profits through such dealings.
Navedba glede dohodkov iz poslovanja pomeni, da se neposlovni – torej pasivni – dohodki, kot so dohodki od obresti in dividend, izključijo z njegovega področja uporabe.
Moreover, the objective of the tax measure at the basis of that Decision is not comparable to this case and, therefore, the conclusions that can be drawn from it are not applicable to this case.
Vendar se oddelek 25 TCA 97 uporablja za položaje, v katerih načeloma ni mogoče ugotoviti nobenega ločenega lastništva nad sredstvi na podlagi pogodb med različnimi deli iste družbe nerezidentke ter kadar tveganj in funkcij ni mogoče jasno pogodbeno opredeliti, da bi tako zagotovili smernice glede obdavčljivega dobička irske podružnice za razliko od preostalih delov te družbe.
The Groepsrentebox scheme was set up by the Dutch authorities to reduce the difference in tax treatment between the provision of equity capital and loan capital in a group context and, as such, to reduce arbitrage between those two forms of intra-group financing [153].
Prav tako oddelek 25 TCA 97 ne vsebuje niti nobenega napotila na način, kako razlikovati med dohodki iz poslovanja, (neposredno ali posredno) zabeleženimi v računovodskih izkazih irske podružnice, v primerjavi s dohodki, ki jih ustvarijo preostali deli družbe zunaj Irske, ne pa neposredno ali posredno irska podružnica.
The Commission observed in the final decision that given the objective of the measure, it is ‘only group companies, [and not stand-alone companies,] that are confronted with arbitrage between equity capital and loan capital within their group’ [154].
Besedilo in namen oddelka 25 TCA 97 tako razkrivata, da je mogoče to določbo uporabiti le v povezavi z metodo razporejanja dobička.
It was in the light of that observation, as well as of the objective of the scheme which was ‘to reduce incentives for arbitrage between financing through a capital injection and a loan, and ensuring tax neutrality in this regard’ [155], that the Commission considered the reference system in that case to include only companies subject to corporation tax and engaged in intra-group financing transactions [156].
Tudi sama Irska priznava, da oddelek 25 TCA 97 ne zagotavlja smernic glede načina določanja obdavčljivega dobička irske podružnice, temveč zahteva uporabo metode razporejanja dobička [167], kar priznava tudi skupina Apple [168].
By contrast, the objective of the contested tax rulings is to determine ASI's and AOE's taxable base for the purposes of levying the Irish corporation tax on that amount.
To potrjujeta tudi sami sporni davčni stališči, katerih namen je izoblikovati metodo razporejanja dobička, da se določi obdavčljivi dobiček irskih podružnic družbe ASI oziroma AOE za namene oddelka 25 TCA 97, ki se nato obdavči na podlagi običajnih pravil obdavčitve dobička pravnih oseb na Irskem.
While it could be argued that the objective underlying the Groepsrentebox Decision is only valid in a group context (being the fact that stand-alone companies are not faced with the issue of arbitrage between different forms of financing), the determination of the taxable base for the computation of the annual corporation tax liability is equally relevant and applicable to entities that derive their profits through internal dealings, as well as standalone domestic companies.
Člen 107(1) Pogodbe zahteva, da metoda razporejanja dobička temelji na neodvisnem tržnem načelu
Furthermore, ASI functions as the procurement and distribution company of the Apple group and AOE as the manufacturing company.
Iz ustaljene sodne prakse izhaja, da se mora kakršen koli davčni ukrep, ki ga sprejme država članica, vključno z davčnim stališčem, s katerim je odobrena metoda razporejanja dobička za določitev davčne osnove podružnice, skladati s pravili o državni pomoči, ki zavezujejo države članice in imajo prednost pred njihovo nacionalno zakonodajo [169].
Those companies provide services to other companies of the Apple group.
Sodišče je že odločilo, da je z zmanjšanjem davčne osnove, ki izhaja iz davčnega ukrepa, s katerim je davčnemu zavezancu omogočeno, da v okviru transakcij znotraj skupine uporabi transferne cene, ki niso podobne cenam, ki bi se uporabljale v pogojih svobodne konkurence med neodvisnimi podjetji, izpogajanim v primerljivih okoliščinah po neodvisnem tržnem načelu, temu davčnemu zavezancu dodeljena selektivna prednost za namene člena 107(1) Pogodbe [170].
However, the transactions they carry out could also be carried out outside a group context.
Tako je, ker je davčna obveznost davkoplačevalca, določena na podlagi običajnih pravil obdavčitve dobička pravnih oseb, zmanjšana v primerjavi z neodvisnimi podjetji, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.
Indeed, Apple procures most of its inputs from independent manufacturers.
Sodišče je v sodbi o davčni shemi, ki jo je Belgija uporabljala za centre za usklajevanje [171], preučilo tožbo, vloženo zoper odločbo Komisije, s katero je bilo med drugim ugotovljeno, da je bila z metodo določitve obdavčljivega dohodka, predvideno s to shemo, tem centrom dodeljena selektivna prednost [172].
Those characteristics of this case confirm that the observation of the Commission in the Groepsrentebox Decision — that with respect to intragroup debt financing, related companies are not in a legal and factual situation comparable to that of unrelated companies — cannot be generalised for situations where the objective of a tax ruling is to determine the taxable base for the purposes of levying corporation tax on that amount.
V skladu s to shemo je bil obdavčljivi dobiček določen v pavšalnem znesku, ki je ustrezal odstotnemu deležu celotnega zneska izdatkov in stroškov poslovanja, iz katerih so bili izključeni stroški za zaposlene in finančne dajatve.
According to the arm's length principle, commercial and financial relations between associated companies engaging in internal dealings should not differ from relations which would be made between independent companies [157].
Sodišče je menilo, da je, „[d]a bi preučili, ali določitev obdavčljivih dohodkov, kot jo predvideva shema centrov za usklajevanje, slednjim daje prednost, […] treba […] navedeno shemo primerjati s splošnim davčnim sistemom, ki temelji na razlikovanju med prihodki in odhodki podjetja, ki dejavnosti opravlja v razmerah svobodne konkurence“.
It is precisely the objective of transfer pricing rules that transactions between group/associated companies are compared to transactions between independent companies and any deviation needs to be corrected.
Poleg tega je še navedlo, da „izključitev [stroškov za zaposlene in finančnih dajatev iz izdatkov], namenjena določitvi obdavčljivih prihodkov navedenih centrov, ne dopušča, da bi se transferne cene približale cenam, ki bi se dosegle v pogojih svobodne konkurence“, kar po mnenju Sodišča „navedenim centrom lahko daje gospodarsko prednost“ [173].
On this basis, Apple's reliance on the Groepsrentebox Decision is misplaced.
Sodišče je torej priznalo, da je z davčnim ukrepom, na podlagi katerega družba, ki pripada integrirani skupini, zaračuna transferne cene, ki niso v skladu s tistimi, ki bi bile zaračunane v razmerah svobodne konkurence, tj. cenami, ki bi jih neodvisna podjetja izpogajala v primerljivih okoliščinah na podlagi neodvisnega tržnega načela, tej družbi dodeljena selektivna prednost, kolikor privede do znižanja njene davčne osnove in s tem njene davčne obveznosti, kot je določena na podlagi običajnih pravil za obdavčitev dobička pravnih oseb.
The reference system is not restricted to Section 25 TCA 97 only
Kot je že bilo razloženo, se načelo, v skladu s katerim bi morale biti transakcije, opravljene med družbami iz iste skupine, plačane, kot če bi jih sklenile neodvisne družbe, ki se pogajajo v primerljivih okoliščinah v običajnih tržnih pogojih, imenuje „neodvisno tržno načelo“.
Ireland [158] and Apple [159] argue that non-resident companies are not in a comparable factual and legal situation to resident companies since resident companies are taxed on their worldwide income, while non-resident companies are only subject to tax on their locally-sourced income, that is to say, trading income arising directly or indirectly through or from an Irish agency or branch.
V sodbi o belgijski davčni shemi za centre za usklajevanje je Sodišče potrdilo, da je neodvisno tržno načelo referenčno merilo za ugotavljanje, ali je družba v integrirani skupini z davčnim ukrepom, ki določa njene transferne cene in s tem njeno davčno osnovo, pridobila selektivno prednost v smislu člena 107(1) PDEU.
The Commission accepts this distinction, but does not consider its existence to justify the identification of a separate reference system distinct from the ordinary rules of taxation of corporate profit in Ireland.
Namen neodvisnega tržnega načela je zagotoviti, da se transakcije med družbami iz integrirane skupine za davčne namene obravnavajo tako, da se upošteva znesek dobička, ki bi bil ustvarjen, če bi iste transakcije sklenile neintegrirane neodvisne družbe.
The fact remains that, for the purposes of determining their taxable base and determining their corporation tax liability, both types of companies are in a comparable factual and legal situation as regards the intrinsic objective of those rules, which is to tax the profit of all companies, resident or non-resident, subject to tax in Ireland.
V nasprotnem primeru bi bile družbe v integrirani skupini deležne ugodnejše obravnave na podlagi običajnih pravil obdavčitve dohodkov pravnih oseb, kar zadeva izračun njihove davčne osnove, ki neintegriranim samostojnim družbam ni na voljo, kar bi privedlo do neenakega obravnavanja družb, ki so v podobnem dejanskem in pravnem položaju, glede na cilj takih pravil, ki je obdavčiti dobiček vseh družb, ki spadajo na njihovo področje uporabe z vidika obdavčitve, saj se obdavčljivi dobički obeh skupin družb obdavčijo z enako stopnjo davka od dobička pravnih oseb.
[160]
Isto načelo se uporablja za notranje posle različnih delov iste integrirane družbe, kot je podružnica, ki posluje z drugimi deli družbe, ki ji pripada.
As regards the method of determining the taxable base, both resident and non-resident taxpayers are taxed on their profit (income and chargeable gains), however arising, this being determined for both Irish resident companies and non-resident companies on the basis of the rules set out in recitals 69 and 70.
Kot je bilo pojasnjeno v uvodnih izjavah 228 do 242, bi bilo treba vse družbe, zavezane za plačilo davka od dohodkov pravnih oseb na Irskem – pa naj bodo rezidentke ali nerezidentke, neintegrirane ali integrirane –, obravnavati, kot da so v podobnem dejanskem in pravnem položaju glede na bistveni cilj običajnih pravil obdavčitve dobička pravnih oseb na Irskem, tj. obdavčiti dobiček vseh družb, zavezanih za plačilo davka na Irskem.
In this case, even if ASI and AOE are non-resident companies, the Irish branches of ASI and AOE generate income and profits just like any resident company engaged in a trading activity and, in the case of source income from the production or sale of goods and services in Ireland, both resident companies and non-resident companies are taxed on the same type of income [161].
Kot je bilo pojasnjeno v uvodni izjavi 230, se obdavčljivi dobiček neintegrirane družbe določi na podlagi cen, ki jih narekuje trg za vložke, ki jih družba pridobi, ter proizvode in storitve, ki jih proda, kot je to razvidno iz njenih računovodskih izkazov, zato je ta dobiček izhodišče pri določanju njene davčne osnove, od katere se na podlagi oddelkov 21(1) in 26 TCA 97 pobira davek od dohodkov pravnih oseb na Irskem.
That non-resident and resident companies are in a comparable situation as regards the method of determining their taxable base is further supported by the case-law of the Court of Justice on the taxation of branches in the context of Article 49 of the Treaty.
Da bi torej zagotovili, da metoda razporejanja dobička, odobrena z davčnim stališčem, ne daje selektivne prednosti družbi nerezidentki, ki deluje prek podružnice na Irskem, je treba s to metodo zagotoviti, da se obdavčljivi dobiček te podružnice, od katerega se na podlagi oddelkov 21(1) in 25 TCA 97 pobira davek od dohodkov pravnih oseb, določi tako, da je rezultat zanesljiv približek tržno naravnanega izida, skladen z neodvisnim tržnim načelom.
For example, in its judgment in the case Royal Bank of Scotland, the Court held that a company having its seat in Greece and the Greek branch of a company having its seat in another Member State are in an objectively comparable situation.
Davčno stališče, ki družbi nerezidentki omogoča, da svoji podružnici dobiček dodeli tako, da ima ta podružnica obdavčljivi dobiček, ki ni zanesljiv približek cen, izpogajanih na trgu v skladu z neodvisnim tržnim načelom, daje selektivno prednost tej družbi na podlagi običajnih pravil obdavčitve dobička pravnih oseb na Irskem, tj. prednost, ki neintegriranim družbam ni na voljo, saj tej družbi omogoča, da zmanjša svojo davčno osnovo in s tem svojo obveznost glede plačila davka od dohodkov pravnih oseb na Irskem.
While the Court acknowledged that companies having their seat in Greece are taxed on their worldwide income, whereas non-resident companies are only subject to tax on locally-sourced profit, it further explained ‘that circumstance, which arises from the limited fiscal sovereignty of the State in which the income arises in relation to that of the State in which the company has its seat is not such as to prevent the two categories of companies from being considered, all other things being equal, as being in a comparable situation as regards the method of determining the taxable base’ [162].
Komisija torej meni, da se je treba za namene ugotovitve, ali je Irish Revenue s spornima davčnima stališčema družbama ASI in AOE podelila selektivno prednost, ravnati po načelu, da bi bilo treba transakcije v integrirani družbi izpeljati, kot da se izvajajo med neintegriranimi družbami na trgu [174].
Similarly, in its judgment in the case CLT-UFA, the Court held that there was no objective justification for treating a company differently and less favourably in respect of its German branch due to the fact that its seat and central administration were in Luxembourg, than would have been the case if it had carried on its activity in Germany in the legal form of a limited liability company or public limited company having its seat and/or its central administration in Germany.
Le če so cene, zaračunane za transakcije znotraj družbe, ki se uporabijo za določitev davčne osnove sestavnih delov te družbe, zanesljiv približek cen, izpogajanih na trgu v skladu z neodvisnim tržnim načelom, je mogoče izključiti obstoj selektivne prednosti iz člena 107(1) Pogodbe.
In particular, the Court observed ‘that the national legislation on the manner of determining the taxable amount does not draw a distinction between companies with their seat in another Member State, according to whether they pursue their activities through a branch or a subsidiary, which is capable of justifying a difference in treatment between the two categories of companies’ [163].
Samo v tem primeru bodo družbe nerezidentke obravnavane enakopravno z neintegriranimi družbami, kar zadeva določitev njihove davčne osnove in torej njihovih obveznosti glede plačila davka od dohodkov pravnih oseb na podlagi običajnih pravil obdavčitve dobička pravnih oseb na Irskem.
Contrary to Ireland's claim [164], the Commission does not consider that case-law to mean that resident and non-resident companies must be taxed on the same basis as regards what sources of income fall to be taxed.
V nasprotju s trditvami Irske [175] in skupine Apple [176] Komisija v svoji presoji davčnih stališč v zvezi s razporejanjem dobička in določanjem transfernih cen z vidika državnih pomoči ne uporablja neposredno člena 7(2) in/ali člena 9 vzorčne davčne konvencije OECD ali smernic OECD o razporejanju dobička ali določanju transfernih cen, kot so bili opisani v oddelku 2.4.
The Commission accepts that, as a result of the territoriality principle, resident and non-resident companies are taxed on different sources of income, as the Court itself recognised.
Kot je bilo pojasnjeno v uvodni izjavi 79, okvir OECD sestavljajo nezavezujoče smernice glede metod razporejanja dobička in določanja transfernih cen, ki se ne ukvarjajo neposredno z vprašanji državnih pomoči [177].
Rather, the Commission considers that case-law to mean that, since resident and non-resident companies are subject to the same ordinary rules of taxation of corporate profit, the residency status of a corporate taxpayer cannot justify a discriminatory tax treatment for either type of company when determining those companies' corporation tax liability under those rules.
Nasprotno, Komisija se pri preučevanju davčnega stališča na podlagi pravil o državnih pomočeh opira na člen 107(1) Pogodbe in neodvisno tržno načelo, kot ju razlaga Sodišče, kakor je bilo to opisano v uvodni izjavi 250.
In other words, both types of companies are in a similar factual and legal position as regards the taxation of their corporate profits subject to tax in Ireland.
Vendar pa čeprav okvir OECD ni zavezujoč, Komisija meni, da zagotavlja koristne smernice za davčne uprave in multinacionalna podjetja v zvezi s tem, kako zagotoviti, da se izid sporazumov o določanju transfernih cen in razporejanju dobička sklada s tržnimi pogoji.
As regards the determination of the corporation tax liability, this is determined for both non-resident and resident companies in the same manner, namely by applying the standard corporate tax rate to the amount of net profit earned as a result of the activities of the resident company or of the branch of the non-resident company at the end of the tax year [165].
Če torej metoda razporejanja dobička odstopa od smernic, ki jih zagotavlja ta okvir, je to dodaten kazalec, da ta metoda ne privede do zanesljivega približka tržno naravnanega izida, skladnega z neodvisnim tržnim načelom.
Thus, also from that perspective, both types of companies are in a similar factual and legal position as regards the taxation of their corporate profit subject to tax in Ireland.
Po drugi strani je le malo verjetno, da bo davčno stališče, s katerim se odobri metoda razporejanja dobička, katere besedilo in duh se v celoti skladata s smernicami iz okvira OECD, vključno s smernicami o izbiri najustreznejše metode določanja transfernih cen, prejemniku tega stališča dalo selektivno prednost.
Conclusion on the reference system
V nasprotju s trditvami Irske [178] Komisija neodvisnega tržnega načela v tem okviru ne uporablja kot podlago za „naložitev“ davkov, ki se sicer na podlagi referenčnega sistema ne bi obračunavali, ampak kot referenčno merilo za preverjanje, ali je obdavčljivi dobiček podružnice, za katero se uporabljajo običajna pravila obdavčitve dobička pravnih oseb, določen na način, ki zagotavlja, da se integriranim družbam nerezidentkam, ki poslujejo prek podružnice na Irskem, na podlagi teh pravil ne zagotovi ugodnejša obravnava kot neintegriranim družbam, katerih obdavčljivi dobiček odraža cene, izpogajane na trgu v skladu z neodvisnim tržnim načelom.