Gerechtshof 's-Hertogenbosch, 13-03-2020, ECLI:NL:GHSHE:2020:968, 17/00714

Belanghebbende was in 2010 de moeder van de fiscale eenheid vennootschapsbelasting waarin onder meer [A BV] (hierna: [A BV] ) is opgenomen als gevoegde dochtermaatschappij. Belanghebbende maakte in 2010 deel uit van een internationaal opererend concern (hierna: het [A-concern] ) dat wereldwijd [activiteiten] exploiteert. [A BV] exploiteert al lange tijd en ook in 2010 een [activiteit] in [plaats 2] .

Voor 2004 behoorden de aandelen in belanghebbende toe aan het [C-concern] . In 2004 is belanghebbende overgenomen door de [A groep] . In 2006 heeft de [A groep] besloten een samenwerking aan te gaan met de [B groep] in de vorm van een joint-venture. De [A groep] en de [B groep] hebben op 31 augustus 2007 hun [activiteitbelangen] samengevoegd in [A NV] (hierna: [A NV] ). De aandelen van [A NV] zijn genoteerd aan de Euronext-beurs van Brussel. Vanaf de datum van oprichting zijn het hoofdkantoor, de Raad van Bestuur en de zetel van [A NV] gevestigd te [plaats 3] , België. De medewerkers van de afdelingen Finance, Marketing en Sales, HRM en Legal waren tot medio 2010 werkzaam vanuit een kantoor te [plaats 4] .

Binnen de [A groep] en later het [A-concern] - tot 1 juli 2009 – was er sprake van een pool van medewerkers (hierna: de GM&S-pool) werkzaam bij de diverse concern- [activiteit] waaronder belanghebbende, die gezamenlijk aan de [activiteit] diensten leverden onder meer (kort samengevat) op het vlak van productieplanning, inkoop van grondstoffen, verkoop van (bij)producten en logistiek. De GM&S-pool had als doel het behalen van synergievoordelen binnen het concern. Kosten samenhangend met de GM&S-pool werden op basis van een cost plusmethodiek doorbelast aan de betrokken [activiteit] .

Genoemde dienstverlening door de GM&S-pool is onder meer vastgelegd in een Service Level Agreement van 8 december 2004, vastgelegd tussen [C BV] (welke vennootschap later is hernoemd naar [A BV] ), en de general manager van de GM&S-pool. Eind 2007 is deze dienstverlening ondergebracht in [A NV] en vastgelegd in een Consultancy Agreement (hierna: CA) afgesloten tussen (onder meer) [A BV] (in de CA aangeduid als ‘Receiving Party‘) en [A NV] (in de CA aangeduid als ‘ [A] ‘). In de CA is voor zover van belang het volgende vermeld:

1. [A] has specific knowledge in the field of Business Development, Marketing and Sales, Finance, Legal, Human Resources, Environmental & Community, Business Operations and IT.

2. Receiving Party has access to [A] ' knowledge in these areas and benefits from it through increased sales and reduction in costs incurred resulting in better financial results.

3. Parties wish to document in writing the particulars of the arrangements and including the terms on which the cost incurred by [A] in providing these services is to be calculated and allocated.

2 Services

[A] shall not be liable to the Receiving Party for any loss, injury or damage including indirect special incidental or consequential loss, damage or expense directly or indirectly arising from that Receiving Party's use of or reliance on Services provided under this Agreement.

Tijdens een bespreking met de Belastingdienst op 28 januari 2009 heeft het [A-concern] haar toentertijd van toepassing zijnde bedrijfsmodel beschreven als:

De dienstverlening door [B NV] is vastgelegd in een Cooperation Agreement (hierna: CoopA) van 1 juli 2009, gesloten tussen enerzijds [B NV] (in de CoopA aangeduid als ‘ [B] ’) en anderzijds de [activiteit] binnen het [A-concern] (in de CoopA gezamenlijk aangeduid als ‘ [P] ’). In de CoopA is voor zover van belang het volgende vermeld:

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A) [B] is engaged in the business of metal trading, including but not limited to the purchasing and sales of the Raw Materials, marketing and sales of Products and By-products and related supply chain activities, as well as hedging transactions to manage metal price risks and foreign currency risks.

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B) The [P] is engaged in the business of manufacturing Products, By-Products and Intermediate Products and the [P] has the manufacturing facilities, the technical expertise and the employees required to manufacture the Products at the Plant, and has adequate production capacity to do so.

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C) The Parties have agreed that the [P] will convert at its relevant Plants Raw Materials into Products, By-Products and Intermediate Products on the terms set out in this Agreement.

2. Scope of the Agreement

Subject to the terms of this Agreement:

Without prejudice to the generality of clause 2.1 above or to any other provision of this Agreement, in particular, [B] engages the [P] , and the [P] undertakes to:

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a) receive Raw Materials provided by [B] ;

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b) Monitor and control inventory levels of the Raw Materials on hand at the plant;

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c) check the volume and quality of incoming Raw Materials, and notify [B] of any discrepancies or problems in their volume, quality, delivery or receipt in accordance with clause 6.3;

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d) convert the Raw Materials into the Products as ordered by and agreed with [B] under clause 4.2(a) and in accordance with the specific instructions of [B] and as discussed at the P&OP and S&OP Meetings;

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e) devote the entire capacity of the Plant exclusively to the production of products for [B] ;

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f) deliver and/or make available the Products, Intermediate Products and By-Products to [B] or any entity designated by [B] , in the manner [B] may direct and as discussed at the P&OP and S&OP Meetings;

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g) package, store load and prepare to dispatch the Products, intermediate Products and By-Products in accordance with clause 8;

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h) take back Products, Intermediate Products and By-Products from customers and rework them as reasonably requested by [B] and as discussed at the P&OP and S&OP Meetings;

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i) organise the transport of Products, Intermediate Products and By-Products within the plant;

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j) act as “operator” under the relevant environmental (permits) legislation and “producer” under the relevant waste legislation;

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k) dispose of and retain responsibility for the management and disposal of all Waste resulting from such conversion operations in accordance with all Applicable Laws.

(…)

Without prejudice to the generality of clause 2.1 above or to any other provision of this Agreement, in particular, [B] undertakes to:

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a) purchase Raw Materials;

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b) ensure that the purchased Raw Materials are free from deleterious elements harmful to the current normal handling, smelting and refining process of [P] and are free flowing, non dusting and suitable for normal grab discharge, handling and storage;

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c) with regard to Raw Materials that have not been processed or approved by the plant before, ensure compliance with the standard procedures for acceptance of such Raw Material in place;

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d) order Products in accordance with clause 4.2 (a);

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e) sell Products, Intermediate Products and By-Products;

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f) conduct inventory planning, transport planning and commercial and logistic support;

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g) order and organise transport of Raw Materials, Products, Intermediate Products and By-Products from suppliers to the Plant, from the Plant to the customers or from one Plant to another Plant (as the case may be);

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h) enter into hedging transactions to manage the metal price risk and foreign exchange risk;

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i) enter into trading transactions of Raw Materials, Products, Intermediate Products and By-Products;

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j) transfer to each [P] the EBIT realised by [B] attributable to each [P] in accordance with the EBIT allocation rules.

3. Term

9. EBIT Allocation

13. Product Quality

The [P] shall perform analysis and laboratory tests on the Products, Intermediate Products and By-products to determine if such Products, Intermediate Products and By-products meet the Product Specifications (…).

If the analysis and tests pursuant to clauses 13.1 or 13.3 (as appropriate) indicate the Products, Intermediate Products and By-products do not conform to the Product Specifications and such non-conformance result from a breach by the [P] of its obligations under this Agreement, then the Products, Intermediate Products and By-products shall, at [B] 's election, be returned to the Plant or shipped to such other destination as is requested by [B] . In the former case, the [P] shall bear any extra transportation charges and any appropriate handling charges for such shipment and return. In the latter case, the [P] shall reimburse [B] , in respect of freight, for any charges in excess of the direct transportation charge between the Plant and the destination.

[B] acknowledges that the pre-existing Intellectual Property Rights used by the [P] for conversion of Raw Materials into Products under this Agreement are owned by or validly licensed to the [P] and agrees that this Agreement does not give [B] any right, title or interest in or to such Intellectual Property Rights (…).

Op 24 februari 2010 heeft het [A-concern] besloten om het hoofdkantoor te verplaatsen van België en [plaats 4] naar [plaats 5] . Daartoe is op 3 maart 2010 binnen het [A-concern] de vennootschap [A AG] (hierna: [A AG] ) opgericht. Per 1 juli 2010 heeft [A AG] middels een Business Transfer Agreement gedagtekend 28 juni 2010, de activiteiten – inclusief de CoopA - overgenomen van [B NV] Voorts zijn de voorheen in [plaats 4] uitgeoefende activiteiten (onderdeel 2.2) medio 2010 ondergebracht in [A AG] .

De CoopA is beëindigd middels een Termination Agreement (hierna: TA) gedagtekend 1 juli 2010. Per dezelfde datum is een vijfjarige Manufacturing Service Agreement (hierna: MSA) afgesloten tussen [A AG] en de [activiteit] . In de MSA is onder meer vermeld dat de [activiteit] – waaronder [A BV] – vanaf 1 juli 2010 fungeren als loonproducenten (‘toll manufacturers’) en gelet daarop en op de routinematige activiteiten van de [activiteit] , een cost plus beloning op basis van de Transactional Net Marginmethode (hierna: de cost plus) ontvangen voor hun [activiteit] . Voorts ontving [A BV] in verband met het beëindigen van de CoopA in 2010 een vergoeding van [A AG] ter grootte van € 28.351.364 (hierna: de conversievergoeding).

Belanghebbende heeft een aantal analyses en rapporten ingebracht die zijn opgesteld door [Z] in de perioden juni-september 2010 en mei 2011. Meer specifiek heeft [Z] de conversievergoeding en de - na 1 juli 2010 gehanteerde – cost plus onderzocht.