INHALT

Commission Decision (EU) 2017/502 of 21 October 2015 on State aid SA.38374 (2014/C ex 2014/NN) implemented by the Netherlands to Starbucks (notified under document C(2015) 7143) (Text with EEA relevance. )

COMMISSION DECISION (EU) 2017/502
of 21 October 2015
on State aid SA.38374 (2014/C ex 2014/NN) implemented by the Netherlands to Starbucks
(Only the Dutch text is authentic)
(Text with EEA relevance)
1.
2.
2.1.
2.2.
2.2.1.
2.2.2.
2.2.2.1.
2.2.2.2.
2.3.
2.3.1.
2.3.2.
2.4.
2.4.1.
Sales (or Turnover or Revenue)
2.4.2.
2.5.
2.5.1.
2.5.2.
2.6.
2.6.1.
2.6.2.
2.6.3.
2.6.4.
2.6.5.
2.6.6.
2.6.7.
2.7.
2.8.
2.9.
2.9.1.
2.9.2.
3.
4.
4.1.
4.2.
5.
5.1.
5.2.
5.3.
5.4.
5.5.
5.6.
6.
7.
7.1.
7.2.
7.3.
7.4.
7.5.
8.
8.1.
8.2.
8.3.
8.4.
8.5.
8.6.
9.
9.1.
9.2.
9.2.1.
9.2.1.1.
9.2.1.2.
9.2.2.
9.2.3.
9.2.3.1.
9.2.3.2.
9.2.3.3.
(a) Comparison to roasting agreements concluded by Starbucks with third parties and comparison to similar arrangements on the market
(b) SMBV does not capture the value of the roasting IP in its relationship with Alki LP
(c) The royalty payment does not reflect a remuneration for taking over entrepreneurial risks
(d) The level of the royalty payment is not justified by the amounts Alki LP pays for technology to Starbucks US under the Cost Sharing Agreement
(e) Conclusion on the arm's-length nature of the royalty payment
(f) The arm's-length nature of the prices SCTC charged to SMBV for green coffee beans
(g) Conclusion on the selective advantage granted by the SMBV APA
9.2.3.4.
9.2.3.5.
(a) Starbucks tax advisor inappropriately identified SMBV's main functions in the transfer pricing report
(b) Starbucks' tax advisor inappropriately used operating expenses as profit level indicator in the application of the TNMM
(c) A functional analysis based on SMBV's reselling function and a remuneration based on margin of sales would have led to a higher level of remuneration
(d) The inappropriateness of the working capital adjustment
9.2.4.
9.2.5.
9.2.6.
9.3.
9.4.
9.5.
9.6.
9.7.
10.
10.1.
10.2.
10.3.
11.
Article 1
Article 2
Article 3
Article 4
Article 5