{"id":6526,"date":"2026-04-14T11:35:35","date_gmt":"2026-04-14T17:35:35","guid":{"rendered":"https:\/\/qcgtransferpricing.com\/es\/?p=6526"},"modified":"2026-04-14T11:35:36","modified_gmt":"2026-04-14T17:35:36","slug":"starbucks-vs-european-commission","status":"publish","type":"post","link":"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/","title":{"rendered":"Starbucks vs. European Commission"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Introducci\u00f3n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El caso judicial T-760\/15 y T-636\/16 ante la Corte General de la Uni\u00f3n Europea se centra en la decisi\u00f3n de la Comisi\u00f3n Europea respecto a un acuerdo de precios de transferencia (APA) entre el gobierno de los Pa\u00edses Bajos y Starbucks Manufacturing EMEA BV (SMBV). La Comisi\u00f3n determin\u00f3 que este acuerdo constitu\u00eda ayuda estatal incompatible con el mercado interno y orden\u00f3 su recuperaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contexto del Caso<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Estructura de Starbucks<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Starbucks Corp. es la empresa matriz de un grupo que incluye a SMBV, establecida en los Pa\u00edses Bajos. SMBV se encarga de tostar caf\u00e9 y de proveer productos relacionados a tiendas Starbucks en la regi\u00f3n de Europa, Medio Oriente y \u00c1frica (EMEA). SMBV paga a Alki LP, una subsidiaria en Reino Unido, regal\u00edas por el uso de tecnolog\u00edas de tostado y otros derechos de propiedad intelectual.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Normativa Fiscal en los Pa\u00edses Bajos<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">El sistema fiscal holand\u00e9s establece que las empresas deben pagar impuesto sobre la renta corporativa basado en sus beneficios globales. La Ley de Impuestos sobre Sociedades de 1969 y la Ley de Impuestos sobre Ingresos de 2001 definen c\u00f3mo se calcula la base imponible, enfatizando el principio &#8220;Arm\u2019s Length&#8221;, que exige que las transacciones intercompa\u00f1\u00eda sean evaluadas como si fueran entre entidades independientes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Acuerdo de Precios de Transferencia (APA)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En 2008, el gobierno holand\u00e9s y SMBV firmaron el APA para determinar la remuneraci\u00f3n de SMBV por sus actividades de producci\u00f3n y distribuci\u00f3n. Este acuerdo deb\u00eda asegurar que las condiciones de precios para las transacciones entre las entidades del grupo cumpl\u00edan con el principio &#8220;Arm\u2019s Length&#8221;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Procedimiento Administrativo ante la Comisi\u00f3n<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Investigaci\u00f3n Inicial<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">En 2013, la Comisi\u00f3n Europea solicit\u00f3 al gobierno de los Pa\u00edses Bajos informaci\u00f3n sobre su pr\u00e1ctica de <em>rulings<\/em> fiscales, especialmente aquellos relacionados con SMBV. En respuesta, se proporcion\u00f3 el APA y otros documentos pertinentes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Decisi\u00f3n Controvertida<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">El 21 de octubre de 2015, la Comisi\u00f3n adopt\u00f3 la decisi\u00f3n que consider\u00f3 el APA como ayuda estatal incompatible. Argument\u00f3 que el acuerdo confer\u00eda una ventaja a SMBV al permitirle pagar menos impuestos de lo que habr\u00eda pagado bajo el r\u00e9gimen fiscal general.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An\u00e1lisis de la Composici\u00f3n de la Ayuda Estatal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Comisi\u00f3n identific\u00f3 cuatro condiciones para clasificar la ayuda estatal:<\/p>\n\n\n\n<ol style=\"list-style-type:upper-roman\" class=\"wp-block-list\">\n<li>Intervenci\u00f3n Estatal: La aceptaci\u00f3n del m\u00e9todo de precios de transferencia en el APA por parte de las autoridades fiscales holandesas.<\/li>\n\n\n\n<li>Afectaci\u00f3n al Comercio: SMBV, como parte de un grupo global, afecta el comercio entre Estados miembros.<\/li>\n\n\n\n<li>Ventaja Selectiva: El APA confer\u00eda a SMBV una ventaja al reducir su carga fiscal.<\/li>\n\n\n\n<li>Distorsi\u00f3n de la Competencia: La reducci\u00f3n de la carga fiscal de SMBV distorsiona la competencia en el mercado interno.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Argumentos de la Defensa<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Errores Metodol\u00f3gicos<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">El gobierno de los Pa\u00edses Bajos y Starbucks argumentaron que la Comisi\u00f3n cometi\u00f3 errores al determinar que el APA confer\u00eda una ventaja. En particular, cuestionaron la elecci\u00f3n del m\u00e9todo de precios de transferencia utilizado por la Comisi\u00f3n.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comparabilidad de Contratos<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ambas partes defendieron que los contratos utilizados por la Comisi\u00f3n para comparar las regal\u00edas no eran adecuados. Argumentaron que las transacciones de roasting y las regal\u00edas con no son comparables a las de otras entidades que no operan en condiciones similares.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An\u00e1lisis de la Corte<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Elecci\u00f3n del M\u00e9todo de Precios de Transferencia<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">La Corte examin\u00f3 si la Comisi\u00f3n ten\u00eda derecho a usar el principio &#8220;Arm\u2019s Length&#8221; como criterio. La Corte concluy\u00f3 que la Comisi\u00f3n pod\u00eda verificar si los precios de transferencia aceptados por un Estado miembro correspond\u00edan a un resultado de mercado.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a0Ventaja Econ\u00f3mica<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La Corte analiz\u00f3 si el APA confer\u00eda una ventaja a SMBV. La Comisi\u00f3n no demostr\u00f3 que la elecci\u00f3n del m\u00e9todo MTUO (M\u00e9todo de m\u00e1rgenes transaccionales de utilidad de la operaci\u00f3n) hab\u00eda resultado en una ventaja y no justific\u00f3 adecuadamente por qu\u00e9 el nivel de regal\u00edas deb\u00eda ser cero.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a0Funciones de SMBV<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La Corte destac\u00f3 que SMBV no solo era un tostador, sino que tambi\u00e9n actuaba como vendedor, lo que significa que utilizaba el IP de tostado en su producci\u00f3n. La Comisi\u00f3n err\u00f3neamente consider\u00f3 que SMBV no estaba explotando el IP de manera que justificara el pago de regal\u00edas.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a0An\u00e1lisis Comparativo<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La Corte tambi\u00e9n evalu\u00f3 el an\u00e1lisis comparativo realizado por la Comisi\u00f3n, concluyendo que las comparaciones hechas con otros contratos no eran v\u00e1lidas, dado que las empresas comparables no ten\u00edan funciones similares a las de SMBV.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conclusiones<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Corte General determin\u00f3 que la Comisi\u00f3n no hab\u00eda demostrado que el APA confer\u00eda una ventaja a SMBV. El an\u00e1lisis de la Comisi\u00f3n sobre la existencia de ayuda estatal fue insuficiente y carec\u00eda de justificaci\u00f3n adecuada, lo que llev\u00f3 a la Corte a anular la decisi\u00f3n de la Comisi\u00f3n sobre la ayuda estatal. Condenando a la Comisi\u00f3n a asumir los costos del procedimiento.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El caso judicial T-760\/15 y T-636\/16 ante la Corte General de la Uni\u00f3n Europea se centra en la decisi\u00f3n de la Comisi\u00f3n Europea respecto a un acuerdo de precios de transferencia (APA) entre el gobierno de los Pa\u00edses Bajos y Starbucks Manufacturing EMEA BV (SMBV). La Comisi\u00f3n determin\u00f3 que este acuerdo constitu\u00eda ayuda estatal incompatible con el mercado interno y orden\u00f3 su recuperaci\u00f3n.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[138],"tags":[],"class_list":["post-6526","post","type-post","status-publish","format-standard","hentry","category-casos-de-controversia-en-mexico"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.8 (Yoast SEO v26.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Starbucks vs. European Commission - QCG Transfer Pricing<\/title>\n<meta name=\"description\" content=\"Caso de controversia Starbucks vs. European Commission centrado en la decisi\u00f3n de la Comisi\u00f3n Europea respecto a un acuerdo de precios de transferencia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Starbucks vs. European Commission\" \/>\n<meta property=\"og:description\" content=\"Caso de controversia Starbucks vs. European Commission centrado en la decisi\u00f3n de la Comisi\u00f3n Europea respecto a un acuerdo de precios de transferencia.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/\" \/>\n<meta property=\"og:site_name\" content=\"QCG Transfer Pricing\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-14T17:35:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-14T17:35:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/qcgtransferpricing.com\/es\/wp-content\/uploads\/2025\/03\/noticias.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"QCG Transfer Pricing\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"QCG Transfer Pricing\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/\"},\"author\":{\"name\":\"QCG Transfer Pricing\",\"@id\":\"https:\/\/qcgtransferpricing.com\/es\/#\/schema\/person\/b233de76aa6659f55c4d64938fd35355\"},\"headline\":\"Starbucks vs. European Commission\",\"datePublished\":\"2026-04-14T17:35:35+00:00\",\"dateModified\":\"2026-04-14T17:35:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/\"},\"wordCount\":864,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/qcgtransferpricing.com\/es\/#organization\"},\"articleSection\":[\"Casos de Controversia en Mexico\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/#respond\"]}]},{\"@type\":[\"WebPage\",\"ItemPage\"],\"@id\":\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/\",\"url\":\"https:\/\/qcgtransferpricing.com\/es\/blog\/starbucks-vs-european-commission\/\",\"name\":\"Starbucks vs. European Commission - 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