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Názor ke zprávičce EU: Apple musí doplatit 13 miliard eur na daních od Lol Phirae - Vyjádření EK: http://europa.eu/rapid/press-release_IP-16-2923_en.htm The two tax rulings issued by Ireland...

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  • 31. 8. 2016 23:38

    Lol Phirae (neregistrovaný)

    Vyjádření EK:

    http://europa.eu/rapid/press-release_IP-16-2923_en.htm


    The two tax rulings issued by Ireland concerned the internal allocation of these profits within Apple Sales International (rather than the wider set-up of Apple's sales operations in Europe). Specifically, they endorsed a split of the profits for tax purposes in Ireland: Under the agreed method, most profits were internally allocated away from Ireland to a "head office" within Apple Sales International. This "head office" was not based in any country and did not have any employees or own premises. Its activities consisted solely of occasional board meetings. Only a fraction of the profits of Apple Sales International were allocated to its Irish branch and subject to tax in Ireland. The remaining vast majority of profits were allocated to the "head office", where they remained untaxed.

    Za standardní situace by za takového daňové "aranžmá" šel někdo na mnoho a mnoho let bručet. O tom, že by mu snad daňová správa sama radila, že má takovýmto směrem "optimalizovat", tedy skutečně nemůže být řeči.