Komisija u odjeljku 9.2.1.4. predstavlja metodologiju za utvrđivanje naknade društvu LuxSCS koja se u većoj mjeri temelji na gospodarskoj stvarnosti sporne transakcije.
Se även Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 4 november 2014, punkt 602: 21–25, punkt 603: 1–2: ”Yes, same considerations, plus the fact that finally we – after so many years, we launched two new countries in Europe;that's Italy and Spain.