natgillin/translations-raw huggingface dataset:
Given the information on the absence of operating capacity of the head offices that could have been available to Ireland, it would have been diligent from Ireland to request information on the actual activities of the boards over the application of the contested rulings, to confirm the assumption that the rulings validated that the IP was to be allocated outside of Ireland.
V odgovor na nadaljnjo zahtevo Komisije, naj predloži vsa stališča o razporeditvi dobička, ki so bila izdana od leta 2004, ter tudi vsa stališča, ki so bila izdana pred tem datumom in še vedno veljajo, je predložila deset dodatnih stališč, vključno s štirimi stališči, ki naj bi se nanašala na razporeditvi dobička k podružnici (glej uvodni izjavi 3 in 6).
See recitals 266 and 274.
Za ta odgovora se zato šteje, da zajemata vso prakso Irish Revenue v zvezi z izdajanjem davčnih stališč o razporeditvi dobička k podružnici integriranih družb nerezidentk.
See recital 54.
Glej uvodno izjavo 385.
Appendix 1 to the PwC ad-hoc report p. 8.
Glej uvodno izjavo 387.
Appendix 1 to the PwC ad hoc report p. 10.
Glej uvodno izjavo 392.
Appendix 1 to the PwC ad hoc report p. 10-11.
Glej uvodno izjavo 391.
The functional group of those employees was ‘Localisation and product testing’.
Ni navedeno v oddelku 25 TCA 97.
Apple indicated that although the employees are categorised as R & D, they are not involved in the creation, management, deployment or strategic direction of IP, see letter from Ireland of 29 January 2016, p. 27.
Zadeva C-6/12 P Oy EU:C:2013:525, točka 27.
PwC ad hoc report p. 13.
Glej uvodni izjavi 2 in 6.
The AOE Irish branch was also bearing manufacturing and inventory risk, PwC ad hoc report p. 13.
Sklep ne posega v ugotovitev o morebitni nezakonitosti in nezdružljivosti katerega koli od stališč, ki so opisana v tem sklepu, glede na pravila o državni pomoči, razen stališč, ki so bila izdana v zvezi z družbama ASI in AOE.
See letter of [Apple's tax advisor] of 16 January 1991, recital 66.
Če trajanje stališča ni navedeno v opisu, to pomeni, da v stališču ni klavzule o ponovnem pregledu ali druge navedbe v zvezi s trajanjem njegove veljavnosti.
That letter contains an appendix entitled ‘Apple Computer Ltd Irish Branch Filing Format Illustrative Figures’ which lists as the most important cost in the profit and loss account of the branch ‘Technology/Marketing Intangibles’.
Glej uvodno izjavo 373.
See recital 62.
Druge dejavnosti irske podružnice bi vključevale tudi […].
See, for example, the Cooke opinion, recital 194.
Prav tako bi se obseg uporabe irskega obrata določal zunaj Irske.
See recital 96.
[…] matična družba […] je sedežu družbe [B] po navedbah iz prošnje za davčno stališče dodelila licenco za prodajo in proizvodnjo […].
See recital 103 and Figure 6, 12,5 % is presented in the accounts as the ‘standard rate of tax in Ireland’.
To 117-odstotno raven je davčni svetovalec izračunal tako, da se sedežu družbe pusti ustrezen donos na pravice, ki jih ima, ta pa po mnenju davčnega svetovalca znaša 20 % prometa na podlagi standardnih ravni licenčnine za […].
Although from 2008 onwards the theoretical tax liability was no longer calculated by applying a 12,5 % corporate income tax rate but, rather, by applying a [1-5] % rate, an adjustment for ‘income taxed at lower rates’ was subsequently deducted from the companies' theoretical tax liability to arrive at the effective tax liability of those companies in Ireland, just as in the periods preceding 2008.
Te ravni so se izračunale na podlagi napovedi in ne na podlagi zgodovinskih podatkov.
The [1-5] % tax rate is explained in the accounts in the following terms ‘The average tax rate for all jurisdictions in which [ASI] operates is approximately [1-5] %’.
Vendar v prošnji za davčno stališče ni ne nadaljnjih pojasnil o uporabljeni metodi ne navedb o naknadnem pregledu.
See Figure 7.
Glej uvodno izjavo 374.
As explained in footnote 198, no further detail or clarification is provided as to how Apple arrived at an average [1-5] % tax rate for ASI.
12,5-odstotna marža se izračuna na podlagi povprečja razmerja med stroški irske podružnice in skupnimi stroški.
It does not seem possible to reconcile the [1-5] % tax rate with any average of taxes applicable in jurisdictions where ASI operates, since ASI only operates in Ireland.
Ni opredeljeno, kateri osnovni stroški se upoštevajo za referenco, ustrezni stroški pa so v prošnji za davčno stališče navedeni kot „stroški, ki so nastali pri poslovanju“.
See recitals 281 et seq.
Čeprav bi imela družba [E] dostop do patentov in pravic intelektualne lastnine samo na podlagi licenčnih pogodb s povezanimi družbami, se prošnja za davčno stališče nanaša na pravice intelektualne lastnine, ki jih je imela družba [E] pred načrtovanim prestrukturiranjem.
See recital 112.
To bolj kot metodi TNMM ustreza peti metodi OECD.
See, for example, letter from Ireland of 29 January 2016, p. 25; letter from Apple of 4 May 2015, p. 5; and letter from Apple of 18 February 2016, p. 5.
Davčna osnova za irske podružnice je v teh primerih določena kot odstotni delež stroškov ne glede na to, ali je družba navedla, da bi bilo treba pri oceni upoštevati intelektualno lastnino, saj je v prošnji družbe [A] navedeno, da bi bila intelektualna lastnina razporejena zunaj Irske, kot na primer velja tudi za družbo [I], vendar se v enem primeru uporabi metoda porazdelitve dobička, v drugem pa ne.
In the same way, the remuneration of ADI for the distribution services provided by it to ASI is laid down in the distribution agreement between those two associated group companies; see recital 134.
V prošnji za davčno stališče je navedeno, da „[skupina] […] meni, da dejavnosti [družbe [A]] na Irskem niso le dejavnosti ‚pogodbenega proizvajalca‘.
See Section 2.5.4 of this Decision.
Iz funkcionalne analize […] pa je jasno razvidno, da je bistvo dejavnosti, ki se izvajajo na Irskem, proizvodnja […] “.
See recital 133.
To velja tudi za metodo, ki je bila v stališču iz leta 2007 odobrena družbi ASI.
Collectively referred to as ‘the International Participant’ in the CSA, see recital 122.
Glej uvodno izjavo 381.
See recital 121.
Glej na primer združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 69.
See Figure 4.
Stališča skupine Apple k sklepu o začetku postopka, točka 216 in naslednje.
See recital 201.
Oddelek 8.2.2.3.
See recital 313.
Oddelek 8.2.3.1.
See recital 314.
Oddelek 8.2.3.2.
Where a postal address for ASI and AOE is provided in the different versions of the CSA, it is always an address in Ireland.
Stališča skupine Apple k sklepu o začetku postopka, točka 218.
In the Marketing Service Agreement, the following is provided: ‘all notices, elections, offers, acceptances, and demands permitted or requested to be made under this Agreement shall be made in written (…) to the party, addressed as follows:Apple Inc.1 Infinite LoopCupertino, CA 95014Attention: Legal DepartmentApple Sales InternationalHollyhill Industrial EstateHollyhill Cork, IrelandAttention: Controller’See Marketing Service Agreement p. 6.
Združene zadeve od C-78/08 do C-80/08, Paint Graphos in drugi, EU:C:2011:550, točka 73.
See recital 291.
Stališča skupine Apple k sklepu o začetku postopka, točka 219.
See recitals 86 to 89.
Oddelek 8.2.2.
See 2008 Report on the Attribution of Profits to Permanent Establishments, approved by the OECD Council of 17 July 2008.
Oddelek 8.2.3.
See Attribution of Income to Permanent Establishments, Issues in International Taxation No 5, OECD, Paris, 1994; reproduced in Volume II of the loose-leaf version of the OECD Model Tax Convention at page R(13)-1, approved by the OECD Council of 26 November 1993.
Zadeva C-170/83, Hydrotherm, EU:C:1984:271, točka 11.
See recitals 90 and 91.
Glej tudi zadevo T-137/02, Pollmeier Malchow proti Komisiji, EU:T:2004:304, točka 50.
See recital 210.
Zadeva C-480/09 P, AceaElectrabel Produzione SpA proti Komisiji, EU:C:2010:787 točke od 47 do 55; zadeva C-222/04, Cassa di Risparmio de Firenze SpA in drugi“ EU:C:2006:8, točka 112.
The report seems to contain further imprecisions: it states that the Irish branch does not undertake any marketing activity, which seems contradicted, by Ireland and Apple.
Glej uvodno izjavo 47.
See, in this context, paragraph 3.18 of the 2010 OECD TP Guidelines: ‘The choice of the tested party should be consistent with the functional analysis of the transaction.
Po analogiji glej zadevo 323/82 Intermills ECLI:EU:C:1984:345, točka 11: „Iz informacij, ki so jih predložile same tožeče stranke, izhaja, da po prestrukturiranju Valonska regija nadzoruje tako družbo Intermills kot tri industrijske družbe in da ima družba po prenosu proizvodnih obratov na tri novoustanovljene družbe še vedno deleže v njih.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.’
Treba je torej ugotoviti, da kljub dejstvu, da je vsaka od treh industrijskih družb pravna oseba, ki je ločena od nekdanje družbe Intermills, vse te družbe skupaj tvorijo eno samo skupino, vsaj kar zadeva pomoč, ki so jo dodelili belgijski organi […]“.
Ireland argues that this follows from the application of Section 25 TCA 97, where only the activities that take place in the Irish branches need to be considered.
Glej tudi združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 ASBL proti Komisiji, EU:C:2006:416, točka 102: „[…] Komisija [je] pravilno menila, da pravila o določitvi obdavčljivih prihodkov pomenijo prednost za centre za usklajevanje in za skupine, ki jim centri pripadajo.“
See recital 94.
Odstopanja iz člena 107(2) Pogodbe zadevajo: (a) pomoč socialnega značaja, dodeljeno posameznim potrošnikom, (b) pomoč za povrnitev škode, ki so jo povzročile naravne nesreče ali izjemni dogodki, in (c) pomoč, dodeljeno gospodarstvu nekaterih območij Zvezne republike Nemčije.
The [Apple's tax advisor] ad hoc report seems to consider that sales is not an appropriate profit level indicator for distribution activities.
Odstopanja iz člena 107(3) Pogodbe zadevajo: (a) pomoč za pospeševanje gospodarskega razvoja nekaterih območij, (b) pomoč za nekatere pomembne projekte skupnega evropskega interesa ali za odpravljanje resne motnje v gospodarstvu države članice, (c) pomoč za pospeševanje razvoja določenih gospodarskih dejavnosti ali območij, (d) pomoč za pospeševanje kulture in ohranjanja kulturne dediščine ter (e) pomoč, določeno s sklepom Sveta.
According to that report, sales could only be appropriate in this case for distribution activities limited to logistics, whereas ASI has important customer support functions and provides warranties for all goods sold.
Zadeva T-68/03, Olympiaki Aeroporia Ypiresies proti Komisiji, EU:T:2007:253, točka 34.
See Transactional profits transfer pricing methods, Comments on a series of draft issues notes, [Apple's tax advisor], 30 April 2008, where the tax advisor of Apple states ‘[Apple's tax advisor] believes that the case can be made for the use of a Berry ratio in some cases in highly integrated groups in which the ‘selling’ is predominantly undertaken at a regional or global level and the sales company's function is largely logistical. ’
Uredba Sveta (EU) 2015/1589 z dne 13. julija 2015 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije, UL L 248, 24.9.2015, str. 9.
See also Transactional profits transfer pricing methods, Comments on a series of draft issues notes, [Apple's tax advisor], 30 April 2008, where the tax advisor of Apple states ‘[Apple's tax advisor] notes the [OECD] Working Party's view that the Berry ratio should only be used to reward sales activities; and that a sales related indicator is more appropriate except in comparable situations when independent parties operating at arm's length would have agreed otherwise.’
Zadeva T-424/05, Italija proti Komisiji, EU:T:2009:49, točka 69; ter zadevi T-231/06 in T-237/06, Nizozemska in NOS proti Komisiji, EU:T:2010:525, točka 50.
OECD Working Party is the designation of working groups within the OECD composed in principle of Member States' representatives and dedicated to specific issues such as for example transfer pricing.
Glej tudi zadevo T-242/12, (SNCF) proti Komisiji, EU:T:2015:1003, točke od 345 do 367.
Opening Decision, recital 67: ‘In fact, […] the sales income of ASI increased by 415 % over the three years 2009-2012 to USD 63,9 billion.
Glej izmenjavo pripomb med Irsko in Komisijo, ki je opisana v oddelkih 7.1, 7.2, 7.4 in 7.5.
For the same period, the operating costs as reflected by the taxable income […] increased by [15-20] %.’
Glej izmenjavo pripomb med družbo Apple in Komisijo, ki je opisana v oddelkih 7.1, 7.2 in 7.3.
See recital 135.
Uredba Komisije (ES) št. 794/2004 z dne 21. aprila 2004 o izvajanju Uredbe Sveta (EU) 2015/1589 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 140, 30.4.2004, str. 1).
See, in this context, paragraph 2.87 of the 2010 OECD TP Guidelines that state: ‘The denominator should be focussed on the relevant indicator(s) of the value of the functions performed by the tested party in the transaction under review, taking account of its assets used and risks assumed.’
Glej uvodno izjavo 1.
See, for example, recital 55.
Prvi odgovor Irske na zahtevo Komisije za informacije, ki so se nanašale na irsko prakso v zvezi z izdajanjem davčnih stališč in so vključevale posebna vprašanja o družbah ASI in AOE, je bil poslan 9. julija 2013.
See, for example, the table on use of profit level indicators in Transfer Pricing Rules and Compliance Handbook, Marc M. Levey, Steven C. Wrappe, Kerwin Chung, 2006.Return on Assets (ROA)Formula: Operating Profit/Operating AssetsOften Used to Test: ManufacturersOperating MarginFormula: Operating Profit/Net SalesOften Used to Test: DistributorsBerry RatioFormula: Gross Profit/Operating ExpensesOften Used to Test: Low-Function DistributorsNet Cost PlusFormula: Operating Profit/Total CostsOften Used to Test: Service Providers and Contract Manufacturers
Stališča Irske k sklepu o začetku postopka, točka 141 in naslednje.
See paragraph 2.101 of the 2010 OECD TP Guidelines.
Glej združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 ASBL proti Komisiji, EU:C:2006:416.
See recital 337.
Enako sklepanje je Splošno sodišče uporabilo v združenih zadevah T-427/04 in T-17/05, Francija in France Télécom proti Komisiji, EU:T:2009:474, v katerih je bila družba France Télécom upravičena do davčne oprostitve, Komisija pa je sklenila, da je bila pomoč dodeljena vsako leto, saj se je dolgovana in oproščena razlika v obdavčitvi izračunala vsako leto in bila med drugim odvisna od višine davčnih stopenj, ki so jih vsako leto izglasovali lokalni organi, ta sklep pa je potrdilo Splošno sodišče.
This principle is explained in reference to business restructuring in paragraph 9.10 of the 2010 OECD TP Guidelines that state: ‘Business restructurings often result in local operations being converted into low risk operations (e.g. ‘low risk distributors’, or ‘low risk contract manufacturers’) and being allocated relatively low (but generally stable) returns on the grounds that the entrepreneurial risks are borne by another party to which the residual profit is allocated. ’
Stališča Irske k sklepu o začetku postopka, točka 90.
See, in this context, paragraph 2.87 of the 2010 OECD TP Guidelines: ‘Typically, and subject to a review of the facts and circumstances of the case, sales or distribution operating expenses may be an appropriate base for distribution activities, full costs or operating expenses may be an appropriate base for a service or manufacturing activity, and operating assets may be an appropriate base for capital-intensive activities such as certain manufacturing activities or utilities.’
Pripombe Irske k pripombam tretjih strani, točke od 22 do 41.
See, in this context, paragraph 2.101 of the 2010 OECD TP Guidelines: ‘the issues (…) in relation to pass-through costs equally arise in the application of Berry ratios.
Stališča družbe Apple k sklepu o začetku postopka, točka 300.
In order for a Berry ratio to be appropriate to test the remuneration of a controlled transaction (e.g. consisting in the distribution of products), it is necessary that:The value of the functions performed in the controlled transaction (taking account of assets used and risks assumed) is proportional to the operating expenses,The value of the functions performed in the controlled transaction (taking account of assets used and risks assumed) is not materially affected by the value of the products distributed, i.e. it is not proportional to sales, andThe taxpayer does not perform, in the controlled transactions, any other significant function (e.g. manufacturing function) that should be remunerated using another method or financial indicator.’
Zadevi C-74/00 P in C-75/00 P, Falck in Acciaierie di Bolzano proti Komisiji, EU:C:2002:524, točka 140.
See paragraph 2.47 of the 2010 OECD TP Guidelines.
Glej združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 ASBL proti Komisiji, EU:C:2006:416, točka 81; združeni zadevi C-106/09 P in C-107/09 P, Komisija proti Government of Gibraltar in Združenemu kraljestvu, EU:C:2011:732; zadevo C-417/10, 3M Italia, EU:C:2012:184, točka 25, in sklep v zadevi C-529/10, Safilo, EU:C:2012:188, točka 18.
According to the financial accounts of AOE, AOE owns both stock of ‘raw material’ and ‘work on progress and finished goods’.
Glej tudi zadevo T-538/11, Belgija proti Komisiji, EU:T:2015:188, točka 66.
See, in this context, paragraph 2.93 of the 2010 OECD TP Guidelines: ‘In applying a cost-based transactional net margin method, fully loaded costs are often used, including all the direct and indirect costs attributable to the activity or transaction, together with an appropriate allocation in respect of the overheads of the business.
Glej združeni zadevi C-182/03 in C-217/03, Belgija in Forum 187 ASBL proti Komisiji, EU:C:2006:416, točke od 95 do 97.
The question can arise whether and to what extent it is acceptable at arm's length to treat a significant portion of the taxpayer's costs as pass-through costs to which no profit element is attributed (i.e. as costs which are potentially excludable from the denominator of the net profit indicator).
Stališča skupine Apple k sklepu o začetku postopka, točki 155 in 156.
This depends on the extent to which an independent party in comparable circumstances would agree not to earn a mark-up on part of the costs it incurs.’
Odločba Komisije 2006/621/ES z dne 2. avgusta 2004 o državni pomoči, ki jo izvaja Francija v korist podjetja France Télécom (UL L 257, 20.9.2006, str. 11).
See recitals 167 and 214.
Glej zadevo C-5/89, Komisija proti Nemčiji, EU:C:1990:320, točka 17, in zadevo C-310/99, Italija proti Komisiji, EU:C:2002:143, točka 104.
See ruling request of 16 May 2007, which is the basis of the 2007 ruling, p. 1.
Glej zadevo T-67/94, Ladbroke Racing proti Komisiji, EU:T:1998:7, točka 183; glej tudi združeni zadevi T-116/01 in T-118/01, P&O European Ferries (Vizcaya) SA in Diputacion Floral de Vizcaya proti Komisiji, EU:T:2003:217, točka 203.
Observations of Ireland on the Opening Decision, paragraph 119.
Združeni zadevi C-183/02 P in C-187/02 P, Demesa in Territorio Histórico de Álava proti Komisiji, EU:C:2004:701, točka 45.
See recital 65.
Skupni dopis, točka 16.
Case C-6/12 P Oy EU:C:2013:525, paragraphs 25 to 28 and the case-law cited.
Glej zadevo 265/85, Van den Bergh en Jurgens in Van Dijk Food Products (Lopik) proti Komisiji, EU:C:1987:121, točka 44, in zadevo C-537/08 P, Kahla Thüringen Porzellan proti Komisiji, EU:C:2010:769, točka 63.
See Observations of Apple on the Opening Decision, paragraph 112.
UL C 147, 20.6.2002, str. 2.
See recital 170.
Glej na primer Odločbo Komisije 2003/81/ES z dne 22. avgusta 2002 o shemi državne pomoči C 48/2001 (ex NN 43/2000), ki jo Španija uporablja za centre za usklajevanje v Vizcayi (UL L 31, 6.2.2003, str. 26); Odločbo Komisije 2003/512/ES z dne 5. septembra 2002 o sistemih pomoči, ki jih je Nemčija izvajala v korist nadzornih centrov in centrov za usklajevanje (UL L 177, 16.7.2003, str. 17); Odločbo Komisije 2003/501/ES z dne 16. oktobra 2002 o shemi državne pomoči C 49/2001 (prej NN 46/2000) – centri za usklajevanje –, ki jo je izvedel Luksemburg (UL L 170, 9.7.2003, str. 20), točka 53; in Odločbo Komisije 2003/755/ES z dne 17. februarja 2003 o ukrepu pomoči, ki jo je Belgija namenila centrom za usklajevanje s sedežem v Belgiji (UL L 282, 30.10.2003, str. 25).
Observations of Ireland on the Opening Decision, paragraph 121 et seq.
Čeprav v okviru „nemožnosti vračila“ in ne „težav s količinsko opredelitvijo zneska pomoči“.
Observations of Apple on the Opening Decision, paragraphs 115 et seq.
Glej zadevo C-441/06, Komisija proti Franciji, EU:C:2007:616, točka 29 in navedena sodna praksa.
Observations of Ireland on the Opening Decision, paragraph 127.
Združeni zadevi T-427/04 in T-17/05, Francija in France Télécom proti Komisiji, EU:T:2009:474, točka 297.
See [Apple's tax advisor] ad hoc TP report, p. 13: ‘geographic markets involved, contractual terms, product range and product volumes with respect to the third-party distributors are materially different when compared to those relevant to ASI Irish Branch's activities’.
Združeni zadevi T-427/04 in T-17/05, Francija in France Télécom proti Komisiji, EU:T:2009:474, točka 299.
The warranty risk is increased with the price of the underlying goods, therefore quality branded goods present a warranty because of their relatively high price, including cost of components.
Glej uvodno izjavo 100.
See in this context paragraph 3.37 of the 1995 OECD TP Guidelines that illustrates the following example: ‘Assume, for example, that a taxpayer sells top quality video cassette recorders to an associated enterprise, and the only profit information available on comparable business activities is on generic medium quality VCR sales.
Glej uvodni izjavi 108 in 291.
Assume that the top quality VCR market is growing in its sales, has a high entry barrier, has a small number of competitors, and is with wide possibilities for product differentiation.
Glej uvodno izjavo 349.
All of the differences are likely to have material effect on the profitability of the examined activities and compared activities, and in such a case would require adjustment.
Glej opombo 75.
As with other methods, the reliability of the necessary adjustments will affect the reliability of the analysis.
Glej opombo 74.
It should be noted that even if two enterprises are in exactly the same industry, the profitability may differ depending on their market shares, competitive positions, etc.’.
Komisija je zahtevala tudi informacije o vseh družbah skupine Apple, ki so davčne rezidentke na Irskem, vključno z vsemi veljavnimi davčnimi stališči in davčnimi napovedmi teh družb skupine Apple na Irskem za leta 2010, 2011 in 2012.
This example was no longer maintained in the 2010 OECD TP Guidelines.
Irski organi so dne 21. novembra 2013 predložili zahtevane informacije, vključno s stališči iz let 1991 in 2007, izdanimi v korist družb ASI in AOE, ter davčnimi napovedmi devetih družb, naštetih v uvodni izjavi 2.
The Bureau Van Dijk database used by PwC indicates in respect of companies TECNOTEL ITALIA S.P.A. and MIELCO SPA that these companies are in liquidation, additionally the company MEMTEC IBERICA SL is, according to public sources, also in liquidation.
Komisija je z dopisom z dne 24. januarja 2014 zahtevala pojasnilo stališč, ki jih je Irska predložila dne 25. septembra 2013.
See recital 326.
Komisija je tudi zahtevala, da Irska predloži vsa stališča o razporejanju dobička, ki jih je izdala od leta 2004, in vsa stališča, ki jih je izdala pred tem datumom in so še veljavna, ter vse bistvene elemente v podporo tem stališčem.
Turnover (or operating revenue) are retained in the database search.
Komisija je dne 23. aprila 2015 po elektronski pošti pozvala skupino Apple, naj poda pripombe k dopisu z dne 17. aprila 2015.