natgillin/translations-raw huggingface dataset:
More specifically, the Circulars gave the following general guidance on the provision of intra-group services: ‘An intra-group service […] has been rendered if, in comparable circumstances, an independent enterprise had been willing to pay another independent enterprise to carry out that activity, or if it had carried out that activity itself’.
Preglednica 17
The Circular further specified that, as a general rule, a tax ruling is usually valid for a maximum of five years, unless the facts and circumstances change or unless the legal provisions on which the ruling was based are modified or if one of the key characteristics of the transaction is altered.
Poenostavljen izkaz poslovnega izida
As of 1 January 2017, a new article 56bis LIR explicitly formalises the application of the arm's length principle under Luxembourg tax law.
Prodaja (ali promet ali prihodki)
With the effect of the same date, the above mentioned Circulars were replaced by the Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016.
Stroški blaga, surovin in potrošnega materiala
GUIDANCE ON TRANSFER PRICING
Operativni stroški (OpEx)
THE OECD FRAMEWORK ON TRANSFER PRICING
Dobiček iz poslovanja (EBITDA)
The Organisation for Economic Cooperation and Development (‘OECD’) has produced several non-binding guidance documents on international taxation.
Dobiček pred obrestmi in davki (EBIT) ali dobiček iz poslovanja
Given their non-binding nature, the tax administrations of OECD member countries, of which Luxembourg is one, are simply encouraged to follow the OECD's framework.
Obresti in amortizacija
Nevertheless, the OECD's framework serves as a focal point and exerts a clear influence on the tax practices of OECD member (and even non-member) countries.
Obdavčljivi dohodek
Moreover, in numerous OECD member countries guidance documents forming part of that framework have been given the force of law or serve as a reference for the purpose of interpreting domestic tax law.
Davki
Therefore, to the extent the Commission refers to the OECD framework in this Decision, it does so because that framework is the result of expert discussions in the context of the OECD and elaborates on techniques aimed to address common challenges in international taxation.
Čisti dobiček
THE ARM'S LENGTH PRINCIPLE FOR INTERNATIONAL TAX PURPOSES
Uspešnost in donosnost se pogosto merita z razmerji, ki so predstavljena kot „stopnje dobička“ ali „dodatki“.
When independent companies transact with each other on the market, the conditions of that transaction, including the prices of the goods transferred or the services provided, are normally determined by external market forces.
Stopnje dobička se uporabljajo tudi za primerjave z ustrezniki v zvezi s transfernimi cenami.
When companies integrated in a multinational corporate group transact with companies from the same group (‘associated group companies’), their commercial and financial relations may not be determined by external market forces, but may, in some cases, be influenced by a common interest to minimise the tax liabilities of the group.
Pri izračunu transfernih cen se lahko stopnje kosmatega dobička izračunajo z delitvijo kosmatega dobička s prodajo (ali stroški blaga, surovin in potrošnega materiala), stopnje čistega dobička pa z delitvijo dobička iz poslovanja s prodajo (ali celotnimi stroški oz. vsoto stroškov blaga, surovin in potrošnega materiala ter operativnih stroškov), zlasti kadar se uporablja metoda stopnje čistega dobička.
The OECD' Model Tax Convention on Income and on Capital (‘OECD Model Tax Convention’), which forms the basis of many bilateral tax treaties involving OECD member countries and an increasing number of non-member countries, contains provisions on the appropriate profit attribution between companies within a multinational corporate group.
Zato je pri uporabi metode „stopnje čistega dobička“ števec kazalnika na ravni dobička dobiček iz poslovanja.
In this respect, Article 9(1) of the OECD Model Tax Convention provides: ‘[Where] conditions are made or imposed between the two [associated] enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly’.
RAZLOGI ZA ZAČETEK POSTOPKA
That provision is considered to constitute the authoritative statement in relation to the ‘arm's length principle’ for international tax purposes.
Komisija je v sklepu o začetku postopka pojasnila, da močno dvomi o združljivosti zadevnega vnaprejšnjega davčnega stališča z notranjim trgom.
According to the arm's length principle, national tax administrations should only accept the transfer prices agreed between associated group companies for intra-group transactions if those prices reflect what would have been agreed in uncontrolled transactions, i.e. transactions between independent companies negotiating under comparable circumstances at arm's length on the market.
Zlasti je izrazila več dvomov o tem, da sta bili z metodo določanja transfernih cen, ki je bila potrjena v zadevnem vnaprejšnjem davčnem stališču, določeni plačilo tržno naravnane licenčnine družbi LuxSCS in tržno naravnano plačilo družbi LuxOpCo.
As explained in the OECD TP Guidelines: ‘[t]he arm's length principle is sound in theory since it provides the closest approximation of the workings of the open market in cases where goods and services are transferred between associated enterprises. While it may not always be straightforward to apply in practice, it does generally produce appropriate levels of income between members of MNE [multinational enterprise] groups, acceptable to tax administrations. This reflects the economic realities of the controlled taxpayer's particular facts and circumstances and adopts as a benchmark the normal operation of the market’.
Prvič, Komisija je obžalovala, da je bilo zadevno vnaprejšnje davčno stališče očitno odobreno brez poročila o transfernih cenah.
This is the essence of the arm's length principle.
Nato je opozorila, da je bilo to stališče odobreno v 11 delovnih dneh od prejema prvega dopisa z zahtevo za vnaprejšnje davčno stališče.
Therefore, OECD member countries have agreed that, for tax purposes, the profits of associated companies may be adjusted as necessary to ensure that the arm's length principle is complied with.
Drugič, Komisija je grajala dejstvo, da metoda določanja transfernih cen, ki je bila potrjena v zadevnem vnaprejšnjem davčnem stališču, očitno ni temeljila na eni od splošno priznanih metod izračuna transfernih cen, ki so navedene v smernicah OECD.
In other words, the OECD member countries consider that an adjustment of transfer prices is appropriate when the conditions of the commercial and financial relations in an intra-group transaction differ from those they would expect to find in comparable uncontrolled transactions.
Tretjič, Komisija je grajala dejstvo, da v nasprotju s priporočili iz odstavka 6.16 smernic OECD iz leta 1995 in leta 2010 plačilo licenčnine, odobreno v zadevnem vnaprejšnjem davčnem stališču, ni bilo vezano na proizvodnjo, prodajo ali dobiček.
By seeking to adjust profits by reference to the commercial or financial conditions which would have been obtained in comparable uncontrolled transactions, the arm's length principle ensures the preferred approach of the OECD of treating the members of a corporate group for tax purposes as operating as separate entities (the ‘separate entity approach’), rather than as inseparable parts of a single unified business.
Namesto tega je bila licenčnina izračunana kot preostali dobiček iz transakcij družbe LuxOpCo znotraj skupine, določen tako, da se je običajna donosnost, ki jo je mogoče pripisati funkcijam družbe LuxOpCo, odštela od dejansko evidentiranega dobička te družbe.
The OECD provides guidance to tax administrations and multinational enterprises on the application of the arm's length principle in its transfer pricing guidelines, of which the latest amendments were published in 2017 (the ‘2017 OECD TP Guidelines’).
Četrtič, Komisija se je vprašala, ali je prav, da se šteje, da je družba LuxOpCo izvajala manj kompleksne funkcije kot družba LuxSCS.
Earlier versions of the guidelines were approved by the OECD Council on 22 July 2010 (‘2010 OECD TP Guidelines’) and on 13 July 1995 (‘1995 OECD TP Guidelines’).
Glede na opis funkcij družbe LuxOpCo in njenih tveganj se zdi, da so te funkcije in tveganja bolj kompleksni kot pri družbi LuxSCS.
The latest revisions and clarifications to the OECD TP Guidelines, as set out in 2017 OECD TP Guidelines, are, among others , based on the OECD's final report on Actions 8-10, Aligning Transfer Pricing Outcomes with Value Creation (‘BEPS Actions 8-10 Final Report’), as published under its Action Plan on Base Erosion and Profit Shifting (the ‘BEPS project’).
Posebne funkcije, povezane z neopredmetenimi sredstvi skupine Amazon, za katere se domnevno plačuje družbi LuxSCS, niso bile opisane v zahtevi za vnaprejšnje davčno stališče niti jih ni v zadevnem vnaprejšnjem davčnem stališču opisala luksemburška davčna uprava.
The BEPS Actions 8-10 Final Report contains revisions and clarifications on the OECD TP Guidelines in general and in relation to intangibles and cost sharing agreements in particular.
Poleg tega, čeprav je v zahtevi za vnaprejšnje davčno stališče navedeno, da družba LuxSCS prevzema vsa tveganja, povezana z lastništvom pravic intelektualne lastnine, pa tveganja, povezana s posedovanjem neopredmetenih sredstev, niso pojasnjena, zlasti v razmerju do podjetniških tveganj, ki jih je prevzela družba LuxOpCo.
THE OECD TRANSFER PRICING METHODS
Petič, Komisija je menila, da je bilo glede na dodatek v višini [4–6] % na operativne stroške plačilo, v zadevnem vnaprejšnjem davčnem stališču potrjeno za funkcije družbe LuxOpCo, razmeroma nizko, zlasti ob upoštevanju, da so bile funkcije družbe LuxOpCo predstavljene kot sprejemanje bistvenih poslovnih odločitev in strategij, ob skoncentriranem poslovnem tveganju za celoten evropski trg.
The OECD TP Guidelines describe five methods to determine an arm's length price of intra-group transactions: (i) the CUP method; (ii) the cost plus method; (iii) the resale minus method; (iv) the transactional net margin method (the ‘TNMM’), and (v) the transactional profit split method.
Poleg tega ni bila pojasnjena uporaba spodnje in zgornje meje za določanje tržno naravnanega plačila družbe LuxOpCo, ki dejansko prevlada nad metodo določanja transfernih cen na podlagi operativnih stroškov.
In general, the most appropriate transfer pricing method must be applied with reference to the circumstances of the case.
Nazadnje, Komisija se je vprašala, ali je bila izbira posredne metode izračuna transfernih cen za določitev plačila družbe LuxOpCo utemeljena.
However, for difficult cases, where no one approach is conclusive, a flexible approach would allow the evidence of more than one method to be used in conjunction.
Komisija je ob upoštevanju teh očitkov začasno ugotovila, da je bila z zadevnim vnaprejšnjim davčnim stališčem skupini Amazon zagotovljena selektivna prednost, ker je povzročilo plačevanje licenčnine za družbo LuxSCS in plačilo za družbo LuxOpCo, ki sta odstopala od rezultata po neodvisnem tržnem načelu.
Multinational corporate groups retain the freedom to apply methods not described in those guidelines to establish transfer prices, provided those prices satisfy the arm's length principle .
Ker so vsi ostali pogoji iz člena 107(1) PDEU izpolnjeni in ni očitne podlage za združljivost te pomoči v skladu s členom 107(2) ali (3) PDEU, je Komisija predhodno ugotovila, da je zadevno vnaprejšnje davčno stališče državna pomoč, ki ni združljiva z notranjim trgom.
A distinction is drawn between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
PRIPOMBE LUKSEMBURGA
The traditional transaction methods are regarded as the most direct means of establishing whether the commercial or financial conditions in a transaction between associated companies are at arm's length.
Pripombe Luksemburga na sklep o začetku postopka se nanašajo, prvič, na domnevne nepravilnosti v postopku predhodne preiskave, ki jo je vodila Komisija, drugič, na domnevne pravne napake v sklepu o začetku postopka in, tretjič, na dvome, ki jih je Komisija izrazila v sklepu o začetku postopka.
On this basis, the OECD TP Guidelines declare an express preference for the traditional transaction methods, such as the CUP method, over the transactional methods, i.e. the TNMM and the profit split method.
PRIPOMBE LUKSEMBURGA GLEDE DOMNEVNIH POSTOPKOVNIH NEPRAVILNOSTI
The CUP method, the TNMM and the profit split method are relevant for the present Decision and are therefore described in more detail in Recitals 253 to 256.
Luksemburg je trdil, da je bil sklep o začetku postopka sprejet v izredno kratkem roku in na podlagi nezadostnih informacij.
The CUP method is referred to as a direct transfer pricing method.
Menil je, da Komisija ni izčrpala vseh možnosti za pridobitev potrebnih informacij za preučitev ukrepa med predhodno preiskavo.
It compares the price and the other conditions agreed for the transfer of goods or services in an intra-group transaction to the price and the other conditions agreed for the transfer of goods or services in comparable uncontrolled transactions (i.e. transactions between unaffiliated companies) conducted under comparable circumstances .
Prvič, Luksemburg je trdil, da Komisija ni spoštovala načela lojalnega sodelovanja in nepristranskosti, zlasti ker se ni odzvala na njegove predloge za organizacijo sestankov, na katerih bi razpravljali o predloženih informacijah, pred sprejetjem sklepa o začetku formalnega postopka preiskave.
The TNMM and the profit split method are often described as ‘indirect methods’.
Drugič, Luksemburg je menil, da Komisija ni upoštevala ne besedila ne duha člena 12(2) Uredbe (EU) 2015/1589, ki določa, da mora Komisija, če meni, da je odgovor na njene zahteve za informacije nezadosten ali nepopoln, svojo zahtevo ponoviti ali celo izdati odredbo o predložitvi podatkov.
Those methods price intra-group transactions by determining what would be an arm's length net profit (i.e. operating profit) for a particular activity by estimating the net profit which a non-integrated company engaging in the same or similar activity would be expected to make on that activity.
Luksemburg se je skliceval tudi na člena 5(2) in 12(3) Uredbe (EU) 2015/1589.
The TNMM examines the ratio of the net profit to an appropriate base (e.g. costs, sales, assets), which is referred to as a ‘net profit indicator’ or ‘profit level indicator’ and related to the intra-group transaction (or transactions that are appropriate to aggregate) under review.
Opozoril je, da v obravnavanem primeru ni prejel niti opomina niti odredbe o predložitvi podatkov.
The net profit indicator should be established by reference to the net profit indicator that independent parties earn in comparable uncontrolled transactions.
PRIPOMBE LUKSEMBURGA GLEDE DOMNEVNIH PRAVNIH NAPAK V SKLEPU O ZAČETKU POSTOPKA
When applying the TNMM, it is necessary to choose the tested party to the controlled transaction, i.e. the party to the transaction which is tested with a profit level indicator.
Luksemburg je menil, da je v sklepu o začetku postopka več pravnih napak.
That choice must be consistent with the functional analysis performed (including risk assumed and assets used) of both parties to the intra-group transaction(s) under review.
Prvič, Luksemburg je menil, da sklep posega v njegove neodvisne pristojnosti na področju neposrednega obdavčenja.
In applying the TNMM, the tested party is, as a general rule, the party to which the method can be applied in the most reliable manner and for which the most reliable comparables can be found.
Menil je, da je Komisija prekoračila svoja pooblastila na področju državne pomoči s tem, ko je razvila in nato uvedla lastno razlago neodvisnega tržnega načela.
The use of the TNMM is often associated with paragraph 3.18 of the 2010 OECD TP Guidelines, according to which the ‘tested party’ should, in principle, be the company which has the less complex function in relation to the intra-group transaction under review.
Na ta način želi Komisija v resnici uskladiti pravila na področju neposrednega obdavčenja, s čimer krši člena 113 in 115 PDEU, saj lahko Unija materialno pravo na področju obdavčenja usklajuje samo s soglasno sprejetimi zakonodajnimi ukrepi.
Accordingly, the TNMM is considered a well-suited method to test the arm's length remuneration of the party that does not make any unique and valuable contributions to the intra-group transaction(s) under review .
Luksemburg je opozoril predvsem na posebnost in kompleksnost transfernih cen.
The profit split method is the other ‘indirect method’ to approximate the arm's length prices of intra-group transactions.
V skladu s smernicami OECD potrebujejo nacionalni davčni organi določeno diskrecijsko pravico pri razlagi pravil na davčnem področju v posameznem primeru in odločitvi, ali uporabljena metoda za izračun transfernih cen privede do sprejemljive transferne cene.
That method identifies the combined profit (or loss) to be split between the associated companies party to the intra-group transactions being priced and then splits those profits between them on an economically valid basis that approximates the division of profits that would have been anticipated and reflected in an agreement made at arm's length.
Luksemburg je trdil, da lahko nacionalni davčni organi zagotovijo pravno varnost z vnaprejšnjimi davčnimi stališči le, če imajo potreben manevrski prostor na tem področju, ne da bi jim takoj grozilo, da bo njihova presoja nato razglašena za tako, ki je v nasprotju s pravili na področju državne pomoči.
The OECD Guidelines describe two approaches to divide the combined profits among the associated companies: the contribution analysis and the residual analysis.
Trdil je, da je prejel potrditev, da je njegova praksa na področju vnaprejšnjih davčnih stališč ustrezna ter skladna s kodeksom ravnanja na področju obdavčitve podjetij in smernicami OECD .
The contribution analysis splits the combined profits on the basis of the relative value of the functions performed (taking account assets used and risks assumed) by each of the parties involved in the intra-group transactions being priced.
Drugič, Luksemburg je trdil, da se precedenčni primeri, na katere se Komisija sklicuje v sklepu o začetku postopka, razlikujejo od zadevnega vnaprejšnjega davčnega stališča v tem, da se nanašajo na sisteme, ki vsebujejo elemente, s katerimi se dodeli prednost, ne glede na individualni položaj davčnih zavezancev.
The residual analysis uses a two-step approach to divide the profits.
Prednosti, ki jih ponujajo taki sistemi, so dostopne samo nekaterim kategorijam podjetij, medtem ko se zadevno vnaprejšnje davčno stališče ne nanaša na celotni davčni sistem, temveč na njegovo uporabo v individualnem primeru skupine Amazon.
In a first step, each company is allocated a basic (or routine) profit appropriate for the functions it performs, assets it uses and risks it assumes based on a comparison of the market returns achieved for similar transactions by independent enterprises.
Tretjič, Luksemburg je trdil, da sklep o začetku postopka ne vsebuje analize selektivnosti in, natančneje, da v njem nista opredeljena niti referenčni davčni sistem niti referenčna skupina davčnih zavezancev, s katerimi bi bilo treba primerjati davčno obravnavanje skupine Amazon.
In other words, the first step essentially corresponds to the application of the TNMM.
Zato ni bilo ugotovljeno niti nobeno odstopanje od referenčnega davčnega sistema, ki se uporablja za skupino Amazon, niti nobena prednost.
In a second step, the residual profit remaining after the first step has been concluded is allocated among the parties in a manner that approximates how independent parties would have divided that profit at arm's length.
Kar zadeva ustrezni referenčni okvir, je Luksemburg menil, da je to nacionalna davčna zakonodaja, zlasti člena 164(3) in 18 LIR.
The profit split method is usually considered an appropriate method where both parties to the intra-group transaction make unique and valuable contributions to that transaction, because in such a case independent parties would be expected to share the profits of the transaction in proportion to their respective contributions.
Čeprav v členu 164(3) LIR smernice OECD niso izrecno omenjene, so upoštevane v luksemburških pravilih in praksah na področju transfernih cen.
The arm's length range
Luksemburg je menil, da je namen nacionalnih pravil na področju transfernih cen zagotavljati, da se skupine družb in neodvisna podjetja obravnavajo enako.
The OECD TP Guidelines describe as an acceptable arm's length outcome from a comparison analysis a range of outcomes rather than one specific outcome.
Opozoril je tudi, da ne člen 18 ne člen 164(3) LIR ne razlikujeta med mednarodnimi transakcijami in nacionalnimi transakcijami niti med mednarodnimi skupinami in skupinami, prisotnimi izključno na nacionalnem ozemlju.
In practice, what is referred to as a ‘range’ is the interquartile range.
Četrtič, Luksemburg je menil, da Komisija ni opredelila nobene kategorije podjetij, ki bi imela korist od ukrepa.
However, the OECD TP Guidelines stress that this is possible only where the range comprises results of relatively equal and high reliability, while in presence of comparability defects, it can be appropriate to use measures of central tendency (for instance the median, the mean or weighted averages, etc.) to determine the most appropriate point in the range.
Ob sklicevanju na zadevo Autogrill je trdil, da je treba za izpolnitev pogoja selektivnosti opredeliti kategorijo podjetij, ki imajo edina korist od zadevnega ukrepa.
Special considerations on the application of the arm's length principle for intangible property
Kar zadeva referenčno skupino davčnih zavezancev, je Luksemburg menil, da so v primerljivem pravnem in dejanskem položaju samo davčni zavezanci, za katere se uporabljajo pravila na področju transfernih cen in njegova praksa vnaprejšnjih davčnih stališč.
Chapter VI of the OECD TP Guidelines provides specific guidance on the application of the arm's length principle to intangible property.
PRIPOMBE LUKSEMBURGA GLEDE DVOMOV, IZRAŽENIH V SKLEPU O ZAČETKU POSTOPKA
Chapter VI was introduced in the 1995 OECD TP Guidelines and was most recently updated in the 2017 OECD TP Guidelines on basis of the BEPS Actions 8-10 Final Report.
Luksemburg se je tudi posebej odzval na dvome, ki jih je Komisija v sklepu o začetku postopka izrazila glede združljivosti zadevnega vnaprejšnjega davčnega stališča z neodvisnim tržnim načelom.
According to that Chapter, the application of the arm's length principle to an intangible property must consider both the perspective of the transferor and the transferee of the property.
Prvič, v odziv na očitke Komisije, da je bilo zadevno vnaprejšnje davčno stališče odobreno v samo 11 delovnih dneh, je Luksemburg trdil, da je proces trajal veliko dlje.
From the perspective of the transferor, the price at which a comparable independent enterprise would be willing to transfer the property under comparable circumstances should be examined.
Med drugim sta 9. in 11. septembra 2003 potekala sestanka s predstavniki skupine Amazon, davčni organi pa so temeljito preučili metodo, dopisa z dne 23. in 31. oktobra 2003 ter poročilo o transfernih cenah, ki ga je predložil davčni svetovalec skupine Amazon.
From the perspective of the transferee, it should be examined whether a comparable independent enterprise would be willing to pay such a price.
Drugič, Luksemburg je trdil, da je zaskrbljenost Komisije, da je bilo zadevno vnaprejšnje davčno stališče odobreno brez potrebne ekonomske analize, neutemeljena.