{"id":43400,"date":"2023-11-09T17:18:13","date_gmt":"2023-11-09T14:18:13","guid":{"rendered":"https:\/\/www.teise.pro\/?p=43400"},"modified":"2023-11-13T22:48:58","modified_gmt":"2023-11-13T19:48:58","slug":"generalinio-advokato-g-pitruzzella-bendrojo-teismo-sprendimas-del-airijos-isankstiniu-sprendimu-del-mokesciu-tax-ruling-bendroves-apple-atzvilgiu-turi-buti-panaikintas","status":"publish","type":"post","link":"https:\/\/www.teise.pro\/index.php\/2023\/11\/09\/generalinio-advokato-g-pitruzzella-bendrojo-teismo-sprendimas-del-airijos-isankstiniu-sprendimu-del-mokesciu-tax-ruling-bendroves-apple-atzvilgiu-turi-buti-panaikintas\/","title":{"rendered":"Generalinio advokato G. Pitruzzella: Bendrojo Teismo sprendimas d\u0117l Airijos i\u0161ankstini\u0173 sprendim\u0173 d\u0117l mokes\u010di\u0173 (tax ruling) bendrov\u0117s Apple at\u017evilgiu turi b\u016bti panaikintas"},"content":{"rendered":"\n

\u201eI\u0161ankstinis sprendimas d\u0117l mokes\u010di\u0173\u201c suteikia \u012fmon\u0117ms galimyb\u0119 gauti i\u0161ankstin\u012f mokes\u010di\u0173 administratoriaus sprendim\u0105 d\u0117l mokes\u010di\u0173, kurie joms bus taikomi. 1991 m. ir 2007 m. Airija pri\u0117m\u0117 du i\u0161ankstinius sprendimus d\u0117l mokes\u010di\u0173, susijusius su dviem Apple grup\u0117s bendrov\u0117mis (Apple Sales International \u2013 ASI ir Apple Operations Europe \u2013AOE), \u012fsteigtomis pagal Airijos teis\u0119, ta\u010diau mokes\u010di\u0173 tikslais nesan\u010diomis Airijos rezident\u0117mis. <\/p>\n\n\n\n

Sprendimuose buvo patvirtintas metodas, pagal kur\u012f bendrov\u0117s ASI ir AOE si\u016bl\u0117 nustatyti Airijoje apmokestinam\u0105j\u012f peln\u0105, gaut\u0105 i\u0161 j\u0173 Airijos filial\u0173 veiklos. 2016 m. Europos Komisija nusprend\u0117, kad i\u0161ankstiniais sprendimais d\u0117l mokes\u010di\u0173, \u012f apmokestinam\u0105sias pajamas ne\u012ftraukiant pelno, gauto naudojant ASI ir AOE turimas intelektin\u0117s nuosavyb\u0117s
licencijas, \u0161ioms bendrov\u0117ms 1991\u20132014 m. buvo suteikta neteis\u0117ta ir nesuderinama su vidaus rinka pagalba, i\u0161 kurios naudos gavo visa Apple grup\u0117, ir \u012fpareigojo Airij\u0105 j\u0105 susigr\u0105\u017einti. 2020 m. S\u0105jungos Bendrasis Teismas, \u012f kur\u012f kreip\u0117si Airija ir ASI bei AOE, panaikino Komisijos sprendim\u0105 ir nusprend\u0117, kad Komisija ne\u012frod\u0117 naudos, kuri\u0105 l\u0117m\u0117 i\u0161ankstini\u0173 sprendim\u0173 d\u0117l mokes\u010di\u0173 pri\u0117mimas. Komisija pra\u0161o Teisingumo Teismo panaikinti Bendrojo Teismo sprendim\u0105.<\/p>\n\n\n\n

Savo i\u0161vadoje<\/a> generalinis advokatas Giovanni Pitruzzella si\u016blo Teisingumo Teismo panaikinti sprendim\u0105 ir gr\u0105\u017einti byl\u0105 Bendrajam Teismui, kad \u0161is priimt\u0173 nauj\u0105 sprendim\u0105 d\u0117l esm\u0117s.<\/p>\n\n\n\n

Generalinio advokato teigimu, Bendrasis Teismas padar\u0117 kelias teis\u0117s klaidas, kai nusprend\u0117, kad Komisija pakankamai teisi\u0161kai ne\u012frod\u0117, jog ASI ir AOE turimos intelektin\u0117s nuosavyb\u0117s licencijos ir su jomis susij\u0119s pelnas, gautas pardavus Apple produktus u\u017e JAV rib\u0173, turi b\u016bti mokes\u010di\u0173 tikslais priskirti Airijos filialams. Generalinis advokatas taip pat mano, kad Bendrasis Teismas neteisingai \u012fvertino tam tikr\u0173 metodologini\u0173 klaid\u0173, kurios, remiantis Komisijos sprendimu, tur\u0117jo \u012ftakos i\u0161ankstiniams sprendimams d\u0117l mokes\u010di\u0173, buvim\u0105 ir pasekmes. Taigi, generalinio advokato nuomone, Bendrasis Teismas turi atlikti nauj\u0105 vertinim\u0105.<\/p>\n\n\n\n

ES Teisingumo Teismo informacija<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u201eI\u0161ankstinis sprendimas d\u0117l mokes\u010di\u0173\u201c suteikia \u012fmon\u0117ms galimyb\u0119 gauti i\u0161ankstin\u012f mokes\u010di\u0173 administratoriaus sprendim\u0105 d\u0117l mokes\u010di\u0173, kurie joms bus taikomi. 1991 m. ir 2007 m. Airija pri\u0117m\u0117 du i\u0161ankstinius sprendimus d\u0117l mokes\u010di\u0173, susijusius su dviem Apple grup\u0117s bendrov\u0117mis (Apple Sales International \u2013 ASI ir Apple Operations Europe \u2013AOE), \u012fsteigtomis pagal Airijos teis\u0119, ta\u010diau mokes\u010di\u0173 tikslais nesan\u010diomis Airijos …<\/p>\n","protected":false},"author":2,"featured_media":35541,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","filesize_raw":""},"categories":[32],"tags":[2352,979,108,1438,274],"_links":{"self":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/43400"}],"collection":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/comments?post=43400"}],"version-history":[{"count":2,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/43400\/revisions"}],"predecessor-version":[{"id":43402,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/posts\/43400\/revisions\/43402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media\/35541"}],"wp:attachment":[{"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/media?parent=43400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/categories?post=43400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.teise.pro\/index.php\/wp-json\/wp\/v2\/tags?post=43400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}