{"id":39846,"date":"2024-10-02T11:00:56","date_gmt":"2024-10-02T08:00:56","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=39846"},"modified":"2024-10-02T11:18:41","modified_gmt":"2024-10-02T08:18:41","slug":"nozimigs-es-tiesas-spriedums-liek-uznemumiem-nopietni-izvertet-valsts-atbalsta-sanemsanas-riskus","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nozimigs-es-tiesas-spriedums-liek-uznemumiem-nopietni-izvertet-valsts-atbalsta-sanemsanas-riskus\/","title":{"rendered":"Noz\u012bm\u012bgs ES Tiesas spriedums liek uz\u0146\u0113mumiem nopietni izv\u0113rt\u0113t valsts atbalsta sa\u0146em\u0161anas riskus"},"content":{"rendered":"
\n

\u0160\u012b gada septembra pirm\u0101s dek\u0101des nosl\u0113gum\u0101 Eiropas Savien\u012bbas Tiesa (ES\u00a0Tiesa) Luksemburg\u0101 pie\u0146\u0113ma spriedumu liet\u0101 par \u012arijas pie\u0161\u0137irtaj\u0101m nodok\u013cu priek\u0161roc\u012bb\u0101m\u00a0Apple<\/em>\u00a0grupas sabiedr\u012bb\u0101m \u012arij\u0101 period\u0101 no 1991.\u00a0l\u012bdz 2014.\u00a0gadam. ES\u00a0Tiesa apstiprin\u0101ja Eiropas\u00a0Komisijas (Komisija) 2016.\u00a0gada l\u0113mumu, ar kuru t\u0101 bija uzdevusi \u012arijai atg\u016bt\u00a0Apple<\/em>\u00a0pie\u0161\u0137irto nelikum\u012bgo valsts atbalstu. Spriedums*<\/a>\u00a0min\u0113taj\u0101 liet\u0101 ir gal\u012bgs, un \u012arijai b\u016bs j\u0101atg\u016bst no\u00a0Apple<\/em>\u00a0vair\u0101k nek\u0101 13\u00a0miljardi eiro plus\u00a0procenti. Attiec\u012bg\u0101 lieta lieku reizi atg\u0101dina skarbo paties\u012bbu \u2013 prettiesiski sa\u0146emts atbalsts dal\u012bbvalstij kop\u0101 ar procentiem j\u0101atg\u016bst no sa\u0146\u0113m\u0113ja.<\/p>\n<\/div>\n

\n

Par ko bija str\u012bds?<\/strong><\/p>\n

1991. un 2007.\u00a0gad\u0101 \u012arija pie\u0146\u0113ma divus nodok\u013cu nol\u0113mumus, ar kuriem apstiprin\u0101ja divu\u00a0Apple<\/em>\u00a0meitas sabiedr\u012bbu1<\/a>\u00a0izv\u0113l\u0113to metodi ar nodokli apliekam\u0101s pe\u013c\u0146as noteik\u0161anai \u012arij\u0101.<\/p>\n

Gandr\u012bz visa \u012arij\u0101 re\u0123istr\u0113to\u00a0Apple<\/em>\u00a0grupas uz\u0146\u0113mumu pe\u013c\u0146a tika attiecin\u0101ta uz grupas \u201cgalvenajiem\u00a0birojiem\u201d \u0101rpus \u012arijas. Proti, no nodok\u013ca b\u0101zes tika izsl\u0113gta pe\u013c\u0146a, kas ieg\u016bta ar \u012arij\u0101 re\u0123istr\u0113to\u00a0Apple<\/em>\u00a0meitas sabiedr\u012bbu intelektu\u0101l\u0101 \u012bpa\u0161uma licen\u010du izmanto\u0161anu. Iemesls \u0161\u0101das metodes izv\u0113lei \u2013 konkr\u0113to licen\u010du p\u0101rvald\u012bba ir atkar\u012bga no\u00a0Apple<\/em>\u00a0grupas l\u012bmen\u012b, t\u0101tad ASV, pie\u0146emtajiem l\u0113mumiem. J\u0101piebilst, ka pa\u0161laik \u012arijas nodok\u013cu regul\u0113jums ir main\u012bts.2<\/a><\/p>\n

Komisija 2016.\u00a0gada l\u0113mum\u01013<\/a>\u00a0secin\u0101ja, ka ar nodokli apliekam\u0101s pe\u013c\u0146as novirz\u012b\u0161ana uz \u201cgalvenajiem\u00a0birojiem\u201d nebija pamatota. Komisijas argument\u0101cija balst\u012bj\u0101s uz faktu, ka \u201cgalvenajos\u00a0birojos\u201d nebija darbinieku, l\u012bdz ar to vi\u0146i nemaz nevar\u0113ja veikt attiec\u012bg\u0101s funkcijas un uz\u0146emties riskus. Intelektu\u0101l\u0101 \u012bpa\u0161uma licences ir galvenie v\u0113rt\u012bbu veidojo\u0161ie akt\u012bvi, un tos p\u0101rvald\u012bja galvenok\u0101rt \u012arij\u0101 re\u0123istr\u0113t\u0101s meitas sabiedr\u012bbas. Ar abiem nodok\u013cu nol\u0113mumiem \u012arijas iest\u0101des rad\u012bja\u00a0Apple<\/em>\u00a0meitas sabiedr\u012bb\u0101m selekt\u012bvu priek\u0161roc\u012bbu, ko t\u0101s neb\u016btu var\u0113ju\u0161as sa\u0146emt parastos tirgus apst\u0101k\u013cos. Rezult\u0101t\u0101, piem\u0113ram, par 2011.\u00a0gadu\u00a0Apple<\/em>\u00a0meitas sabiedr\u012bbas \u012arij\u0101 maks\u0101ja vien 0,05%\u00a0no g\u016bt\u0101s pe\u013c\u0146as.4<\/a><\/p>\n

ES Visp\u0101r\u0113j\u0101 tiesa jeb pirm\u0101s instances tiesa ar spriedumu 2020.\u00a0gada j\u016blij\u0101 atc\u0113la Komisijas l\u0113mumu, jo uzskat\u012bja, ka Komisija nepareizi interpret\u0113ja \u012arijas nodok\u013cu sist\u0113mu un nepier\u0101d\u012bja selekt\u012bvas priek\u0161roc\u012bbas esam\u012bbu. Komisija spriedumu p\u0101rs\u016bdz\u0113ja; gala rezult\u0101ts ES\u00a0Ties\u0101 ir Komisijai labv\u0113l\u012bgs.<\/p>\n

Ko secin\u0101ja ES Tiesa, un k\u0101p\u0113c spriedums ir b\u016btisks?<\/strong><\/p>\n

Gal\u012bgaj\u0101 nol\u0113mum\u0101 ES Tiesas virspal\u0101ta apstiprin\u0101ja Komisijas nost\u0101ju un secin\u0101ja, ka \u012arij\u0101 g\u016bt\u0101 pe\u013c\u0146a bija j\u0101apliek ar nodokli \u012arij\u0101.<\/p>\n

Apple<\/em>\u00a0un \u012arija nepamatoja, ka \u201cgalveno biroju\u201d darbinieki vai direktori darboj\u0101s \u012arij\u0101 re\u0123istr\u0113to fili\u0101\u013cu v\u0101rd\u0101, kad pie\u0146\u0113ma l\u0113mumus par pe\u013c\u0146as novirz\u012b\u0161anu. \u201cGalvenie\u00a0biroji\u201d faktiski bija holdinga uz\u0146\u0113mumi un tajos nebija darbinieku, k\u0101 ar\u012b netika veikta re\u0101la darb\u012bba. Kontekst\u0101 interesants ir ES\u00a0Tiesas secin\u0101jums: ja valdes s\u0113\u017eu protokolos netiek atspogu\u013cotas k\u0101das t\u0113mas, tad Komisija to dr\u012bkst izmantot, lai pier\u0101d\u012btu, ka valdes apgalvot\u0101s funkcijas nemaz nepast\u0101v.<\/p>\n

ES Tiesa konstat\u0113ja, ka abi nodok\u013cu nol\u0113mumi sniedza\u00a0Apple<\/em>\u00a0selekt\u012bvu priek\u0161roc\u012bbu, jo samazin\u0101ja nodok\u013cu slogu abiem\u00a0Apple<\/em>\u00a0grupas \u012arijas meitas uz\u0146\u0113mumiem sal\u012bdzin\u0101jum\u0101 ar \u012arijas uz\u0146\u0113mumiem, kuru pe\u013c\u0146a tika aplikta ar nodokli. Proti,\u00a0Apple<\/em>\u00a0tika piem\u0113rots labv\u0113l\u012bg\u0101ks nodok\u013cu re\u017e\u012bms nek\u0101 \u012arij\u0101 ar nodokli apliekamajiem uz\u0146\u0113mumiem, rezidentiem. Rezult\u0101t\u0101\u00a0Apple<\/em>\u00a0ir pien\u0101kums \u012arijas valstij atmaks\u0101t nodok\u013cus aptuveni 13\u00a0miljardu eiro v\u0113rt\u012bb\u0101 plus procentus vair\u0101k nek\u0101 miljarda eiro apm\u0113r\u0101, kas tiesved\u012bbas laik\u0101 vair\u0101kus gadus atrad\u0101s dar\u012bjumu kont\u0101 \u012arij\u0101.<\/p>\n

ES Tiesas virspal\u0101tas spriedums\u00a0Apple<\/em>\u00a0liet\u0101 kontrast\u0113 ar cit\u0101m nodok\u013cu atvieglojumu liet\u0101m, kur\u0101s Komisija bija zaud\u0113jusi. Piem\u0113ram, liet\u01015<\/a>\u00a0pret\u00a0Amazon<\/em>\u00a0un Luksemburgu ES\u00a0Tiesa nekonstat\u0113ja nelikum\u012bgu atbalstu nodok\u013cu priek\u0161roc\u012bbu form\u0101. Rezult\u0101ts\u00a0Apple<\/em>\u00a0liet\u0101 Komisijai ir noz\u012bm\u012bga uzvara.<\/p>\n

Ko varam m\u0101c\u012bties?<\/strong><\/p>\n

\u0160\u012b lieta lieku reizi atg\u0101dina skarbo paties\u012bbu \u2013 prettiesiski sa\u0146emts atbalsts dal\u012bbvalstij kop\u0101 ar procentiem j\u0101atg\u016bst no sa\u0146\u0113m\u0113ja, un nevienam nav ties\u012bbu pa\u013cauties, ka savulaik pie\u0161\u0137irts un Komisijas neapstiprin\u0101ts atbalsts ir likum\u012bgs.6<\/a><\/p>\n

Tas ir \u012bpa\u0161s izaicin\u0101jums nodok\u013cu jom\u0101, kur\u0101 dal\u012bbvalst\u012bm ir ekskluz\u012bva kompetence. Turpret\u012b Komisijai ekskluz\u012bva kompetence ir valsts atbalsta jom\u0101. Tas noz\u012bm\u0113, ka Komisija var ne tikai saska\u0146ot jebk\u0101dus dal\u012bbvalstu pl\u0101nus pie\u0161\u0137irt atbalstu, bet ar\u012b jebkur\u0101 br\u012bd\u012b p\u0101rbaud\u012bt, vai k\u0101ds uz\u0146\u0113mums nav sa\u0146\u0113mis, piem\u0113ram, negod\u012bgas nodok\u013cu priek\u0161roc\u012bbas.<\/p>\n

Spriedums atg\u0101dina ar\u012b par nepiecie\u0161am\u012bbu uz\u0146\u0113mumiem r\u016bp\u012bgi dokument\u0113t l\u0113mumu pie\u0146em\u0161anu un nodro\u0161in\u0101t, ka noteikt\u0101m vien\u012bb\u0101m deklar\u0113t\u0101s funkcijas faktiski tiek veiktas.<\/p>\n

Ko m\u0101c\u012bties uz\u0146\u0113mumiem? D\u0101vin\u0101tam zirgam skat\u012bties zobos un vienm\u0113r sadarb\u012bb\u0101 ar ekspertiem veikt vismaz pa\u0161v\u0113rt\u0113jumu par ikviena pie\u0161\u0137irt\u0101 atbalsta likum\u012bbu.<\/p>\n

 <\/p>\n

*<\/strong>\u00a0ES Tiesas 2024. gada 10. septembra spriedums liet\u0101 Nr. C-465\/20 P, Komisija\/\u012arija (Apple<\/em>), ECLI:EU:C:2024:724.<\/p>\n

1<\/a>Apple Sales International Ltd, Apple Operations Europe Ltd.\u00a0<\/em><\/p>\n

2<\/a>Statement by Minister Chambers on judgement by the Court of Justice of the European Union in the Apple State aid case<\/em>. 10.09.2024. Pieejams:\u00a0https:\/\/www.gov.ie\/en\/speech\/361b9-statement-by-minister-chambers-on-judgement-by-the-court-of-justice-of-the-european-union-in-the-apple-state-aid-case\/<\/a>.<\/p>\n

3<\/a>Komisijas 2016.\u00a0gada 30.\u00a0augusta l\u0113mums 2017\/1283 liet\u0101 par valsts atbalstu SA.38373, ko \u012arija ir sniegusi\u00a0Apple<\/em>.<\/p>\n

4<\/a>Komisija.\u00a0Remarks by Executive Vice-President Vestager following the Court of Justice rulings on the Apple tax State aid and Google Shopping antitrust cases<\/em>. 10.09.2024. Pieejams:\u00a0https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/speech_24_4624<\/a>.<\/p>\n

5<\/a>ES Tiesas 2023. gada 14. decembra spriedums liet\u0101 Nr. C-457\/21 P, Komisija\/Luksemburga (Amazon<\/em>), ECLI:EU:C:2023:985.<\/p>\n

6<\/a>Sk. pla\u0161\u0101k: R\u0101vi\u0146a, K. Valsts atbalsts un tiesisk\u0101 pa\u013c\u0101v\u012bba.\u00a0Jurista V\u0101rds<\/em>. 29.11.2022., Nr.\u00a048 (1262). Pieejams:\u00a0https:\/\/juristavards.lv\/doc\/282384-valsts-atbalsts-un-tiesiska-palaviba\/<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u0160\u012b gada septembra pirm\u0101s dek\u0101des nosl\u0113gum\u0101 Eiropas Savien\u012bbas Tiesa (ES\u00a0Tiesa) Luksemburg\u0101 pie\u0146\u0113ma spriedumu liet\u0101 par \u012arijas pie\u0161\u0137irtaj\u0101m nodok\u013cu priek\u0161roc\u012bb\u0101m\u00a0Apple\u00a0grupas sabiedr\u012bb\u0101m \u012arij\u0101 period\u0101 no 1991.\u00a0l\u012bdz 2014.\u00a0gadam. ES\u00a0Tiesa apstiprin\u0101ja Eiropas\u00a0Komisijas (Komisija) 2016.\u00a0gada l\u0113mumu, ar kuru t\u0101 bija uzdevusi \u012arijai atg\u016bt\u00a0Apple\u00a0pie\u0161\u0137irto nelikum\u012bgo valsts..<\/p>\n","protected":false},"author":10,"featured_media":39851,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"country":[96],"class_list":["post-39846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nNoz\u012bm\u012bgs ES Tiesas spriedums liek uz\u0146\u0113mumiem nopietni izv\u0113rt\u0113t valsts atbalsta sa\u0146em\u0161anas riskus | COBALT<\/title>\n<meta name=\"description\" content=\"\u0160\u012b gada septembra pirm\u0101s dek\u0101des nosl\u0113gum\u0101 Eiropas Savien\u012bbas Tiesa (ES\u00a0Tiesa) Luksemburg\u0101 pie\u0146\u0113ma spriedumu liet\u0101 par \u012arijas pie\u0161\u0137irtaj\u0101m nodok\u013cu priek\u0161roc\u012bb\u0101m\u00a0Apple\u00a0grupas sabiedr\u012bb\u0101m \u012arij\u0101 period\u0101 no 1991.\u00a0l\u012bdz 2014.\u00a0gadam. ES\u00a0Tiesa apstiprin\u0101ja Eiropas\u00a0Komisijas (Komisija) 2016.\u00a0gada l\u0113mumu, ar kuru t\u0101 bija uzdevusi \u012arijai atg\u016bt\u00a0Apple\u00a0pie\u0161\u0137irto nelikum\u012bgo valsts atbalstu. Spriedums*\u00a0min\u0113taj\u0101 liet\u0101 ir gal\u012bgs, un \u012arijai b\u016bs j\u0101atg\u016bst no\u00a0Apple\u00a0vair\u0101k nek\u0101 13\u00a0miljardi eiro plus\u00a0procenti. Attiec\u012bg\u0101 lieta lieku reizi atg\u0101dina skarbo paties\u012bbu \u2013 prettiesiski sa\u0146emts atbalsts dal\u012bbvalstij kop\u0101 ar procentiem j\u0101atg\u016bst no sa\u0146\u0113m\u0113ja.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/nozimigs-es-tiesas-spriedums-liek-uznemumiem-nopietni-izvertet-valsts-atbalsta-sanemsanas-riskus\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Noz\u012bm\u012bgs ES Tiesas spriedums liek uz\u0146\u0113mumiem nopietni izv\u0113rt\u0113t valsts atbalsta sa\u0146em\u0161anas riskus | COBALT\" \/>\n<meta property=\"og:description\" content=\"\u0160\u012b gada septembra pirm\u0101s dek\u0101des nosl\u0113gum\u0101 Eiropas Savien\u012bbas Tiesa (ES\u00a0Tiesa) Luksemburg\u0101 pie\u0146\u0113ma spriedumu liet\u0101 par \u012arijas pie\u0161\u0137irtaj\u0101m nodok\u013cu priek\u0161roc\u012bb\u0101m\u00a0Apple\u00a0grupas sabiedr\u012bb\u0101m \u012arij\u0101 period\u0101 no 1991.\u00a0l\u012bdz 2014.\u00a0gadam. ES\u00a0Tiesa apstiprin\u0101ja Eiropas\u00a0Komisijas (Komisija) 2016.\u00a0gada l\u0113mumu, ar kuru t\u0101 bija uzdevusi \u012arijai atg\u016bt\u00a0Apple\u00a0pie\u0161\u0137irto nelikum\u012bgo valsts atbalstu. Spriedums*\u00a0min\u0113taj\u0101 liet\u0101 ir gal\u012bgs, un \u012arijai b\u016bs j\u0101atg\u016bst no\u00a0Apple\u00a0vair\u0101k nek\u0101 13\u00a0miljardi eiro plus\u00a0procenti. 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