Commission Decision (EU) 2017/502 of 21 October 2015 on State aid SA.38374 (2014/... (32017D0502)
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
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