natgillin/translations-raw huggingface dataset:
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 808: 1-13: »So clearly we learned in the U.S. that low prices are really important.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission ECLI:EU:C:2006:416, paragraph 81; Joined Cases C-106/09 P and C-107/09 P Commission v Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732; Case C-417/10 3M Italia ECLI:EU:C:2012:184, paragraph 25, and Order in Case C-529/10 Safilo ECLI:EU:C:2012:188, paragraph 18.
That's very clear.
See Recital 429.
At the same time, you know, how we implement low prices in the UK or low prices in Germany is very different because obviously the competitiveness of our site in the UK is defined by local retailers and local competition.
See 1995 OECD TP Guidelines, paragraph 1.20.
So the learnings of what might happen with low prices would probably, you know, have learned from the US, maybe, maybe not.
See also 2010 OECD TP Guidelines, paragraph 1.42 and 2017 OECD TP Guidelines, paragraph 1.51.
But in terms of the actual implementation and how we deal with the local nature of our retail business or third-party business, that I think has to be implemented locally«.
The TP report only provides the inaccurate statement that the residual profit ‘may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS’.
Deponering [Senior Vice President Product Management — Retail, Amazon Corporate LLC, US], 18. september 2014, s. 41, afsnit 9-10: Se også Amazon Final Transcripts: [Vicedirektør for europæisk detailhandel, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg, tidligere landechef for Frankrig, Amazon.fr SAS, Clichy, Frankrig], 5. november 2014, afsnit 909:22-25; afsnit 910: 1-2: »Pricing is totally local.
2017 ex post TP report p. 21 and 32.
Pricing is driven at Amazon by our willingness to be the best value for customers in the country you operate, and to be the best value for customers in the country you operate, you essentially match your competition prices and your competitors are local«.
Amazon's submission of 7 June 2017.
Amazons briefing efter retssagen, s. 31, afsnit 79.
It is therefore incorrect when Amazon claims that the control over exploitation of the Intangibles effectively lies with LuxSCS because the Intangibles could be licensed to another company in a scenario where LuxOpCo was loss-making.
Afgørende minutter af mødet mellem Kommissionen, Amazon og Luxembourg, 26. maj 2016, s. 3.
See Recital 321.
Internt Amazon-dokument: »EU Policies and Procedures Manual«, med virkning fra 1. maj 2006, s. 5.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Amazon-indsendelse fra den 14. marts 2017, dateret den 4. april 2017.
License Agreement, paragraph 9.2 (Preventing Infringement).
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 november 2014, point 831: 5-10.
Amazon confirmed this reading of Provision 9.2 in its submission of 7 June 2017, see p. 2.
Amazon Final Transcripts: [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 5. november 2014, afsnit 984: 5-25.
License Agreement, paragraph 9.5 (Compliance, Data Protection).
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 50, afsnit 6-13.
The Licensed Purpose of the License Agreement is identical with the Licensed Purpose of the CSA in relation to the licenses obtained by LuxSCS.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 52, afsnit 8-15.
See the CSA, paragraph 1.13 (a).
Amazon Final Transcripts: [Vicedirektør for europæisk detailhandel, ansvarlig for alle detailprocesser i Europa, LuxOpCo, Luxembourg, tidligere landechef for Frankrig, Amazon.fr SAS, Clichy, Frankrig], 5. november 2014, afsnit 939:23-25; afsnit 940: 1-2.
To the extent, derivative works was not subject to assignment to LuxSCS under the Agreement, LuxSCS obtained an irrevocable, exclusive, and royalty-free worldwide license to those derivative works, including a right to sublicense these, for the entire lifetime of the Intangibles.
Amazon Final Transcripts: [Økonomidirektør, Amazon Instant Video Limited, London, Storbritannien, tidligere økonomileder og økonomidirektør ved Amazon.co.uk, London, Storbritannien], 5. november 2014, afsnit 1104: 6-25, afsnit 1105: 1-2.
Any assignment or license of the derivative works shall, however, at the same time remained licensed to LuxOpCo which, under the License Agreement is granted an irrevocable and exclusive license to the Intangibles and all other IP held by LuxSCS within the European territory.
Se også deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 49, afsnit 18-25.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) Derivative Works.
For Amazons tyske kunder er det faktum, at »Amazon fungerer«, det vil sige leverer, vigtigere end pris, i modsætning til i USA, hvor prisen er den vigtigste faktor: »If you ask a German customer today why do you love Amazon, they would say because it works, and you can find many studies showing you exactly that and price would come somewhere ranked third, a second, third at best, depending on the category.
See Recital 124.
Where in the U.S., people would say Amazon has great prices, right?«; og deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 151, afsnit 10-14: En Amazon-reklame i Tyskland ville aldrig fokusere på prisen, fordi prisen er mindre vigtig: »In the U.S. at that time you would show a commercial based on price, right, Amazon attractive prices.
See Amazon's submission of 31 October 2003.
And I said that in Germany that would be meaningless, because our largest category would not have attractive prices[…]«.
See also financial accounts of LuxSCS and EU Policies and Procedures Manual, which stipulates that LuxSCS ‘must never have any employees’.
Internt Amazon-dokument: Amazon Who Is Our Customer FR Customers Report, juni 2016, s. 5-6.
In its submission of 19 March 2015, Amazon indicated that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by entities that participate in LuxSCS.
Amazon Final Transcripts [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 5. november 2014, afsnit 1046: 1-6: »So my — part of my team's job is to make sure that the customer finds the relevant content on the website.
During the relevant period, LuxSCS also held shares in Amazon Eurasia Holdings Sarl.
That would mean we would be adding pictures and product description.
See Recital 104 and footnote 27.
We would work on customer reviews and — that are visible changes on the website«.
See Recitals 454-455.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 34, afsnit 12-23: »To translate a legal text by Google, you need an individual to put it in correct wording again and that's the same thing that we do on our website, that we present to our customer, and consistency of presentation is very important in my store because, you know, the detail pages need to look the same.
Indeed Amazon confirmed that ‘neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee’.
The language, you can't call color, color on this page and something else on the next page, so you need to have people that make sure you use consistent German terminology, otherwise the customer is completely lost«.
See Amazon's submission of 7 June 2017, p. 1.
Amazon Final Transcripts [Vice President eCommerce platform], 24. oktober 2014, point 215: 8-23: […].
As explained in Recital 103, Amazon Europe Holding Inc. was also acting as the sole manager of LuxSCS during the relevant period.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3. november 2014, point 493: 8-25, point 494: 1-5: […].
Written resolution of the sole manager of LuxSCS of 28 April 2006, see Table 14.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 3. november 2014, point 503: 24-25, 504:1-25: […].
See Recitals 104 and 218.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 35, afsnit 5-18: […].
CSA, paragraphs 1.13 (Licensed Purpose), 2.3 and Exhibit B, and paragraph 9.12 (Preventing Infringement).
Amazon Final Transcripts: [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 5. november 2014, afsnit 976: 6-17: »And to a certain extent, you can hear, we phonetically used the U.S. expression of the brand name so we're not saying Amazon.de but we say Amazon.de, because we didn't want customers in Germany for a minute to think about that this is a U.S. store, right.
See also CSA, p. 1, ‘the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of benefits anticipated to be derived from such intellectual property rights’.
It's a German store with German people, fulfilled out of Germany, where you reach German customer service.
See Recital 213 as regards the acquisition of [acquisition U, Q, R and T].
You work with all the things that you're familiar in Germany.
See Recitals 212 to 214 and 218.
You find all the product that is relevant to you in Germany, and that is very, very different from France, UK, from the U.S«.
See Footnote 199.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 148, afsnit 16-20.
See Recital 201.
Amazons briefing efter retssagen, s. 31, afsnit 80.
As explained in footnote 402, the parties entered into the CSA in order to share their individual costs and risks for them to be able to obtain the benefits of their joint development of the Intangibles.
Se også deponering [Seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA, tidligere vicedirektør/generaldirektør for global drift, Amazon Corporate LLC, USA], 15. juli 2014, s. 25, afsnit 18-23: »So because the networks are different, you would want to have supply chain people that understand the individual network.
As illustrated in the accounts of LuxSCS, no trace has been found that A9, ATI, or any other Amazon companies have been remunerated for R & D and the management of the Intangibles beyond the CSA, nor for other services beyond the CSA (see Table 9).
Supply chain people in the US for the US network; supply chain people to understand the European network; supply chain people to understand the European network.«.
It is therefore assumed that the CSA set out the full remuneration to A9 and ATI for all functions performed for the benefit of LuxSCS.
Amazon Final Transcripts [Seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA], 4. november 2014, afsnit 588: 11-20: »Yes.
See Footnote 198.
There isn't and there wasn't a European transportation carrier, so we had to deal with Royal Mail in the UK, Deutsche Post in Germany, and with LaPoste in France.
See 2017 OECD TP Guidelines, paragraph 6.53: ‘In outsourcing transactions between independent enterprises, it is usually the case that an entity performing functions on behalf of the legal owner of the intangible that relate to the development, enhancement, maintenance, protection, and exploitation of the intangible will operate under the control of such legal owner (as discussed in paragraph 1.65). […]’.
At that time we had to deal with Royal Mail, and Deutsche Post or LaPoste.
See paragraph 6.14 of the 1995 and 2010 OECD TP Guidelines: ‘Arm's length pricing for intangible property must take into account for the purposes of comparability the perspective of both the transferor of the property and the transferee. […] Given that the licensee will have to undertake investments or otherwise incur expenditures to use the licence it has to be determined whether an independent enterprise would be prepared to pay a licence fee of the given amount considering the expected benefits from the additional investments and other expenditures likely to be incurred’.
There was not much alternative.
Paragraph 6.18 further provides: ‘It also is important to take into account the value of services such as technical assistance and training of employees that the developer may render in connection with the transfer.
Some small couriers were starting to grow, but we had to negotiate with the quality of service, the type of the support, and the type of delivery with the three big players in those three countries«.
Similarly, benefits provided by the licensee to the licensor by way of improvements to products or processes may need to be taken into account’.
Deponering [Seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA, tidligere vicedirektør/generaldirektør for global drift, Amazon Corporate LLC, USA], 15. juli 2014, s. 37, afsnit 2-7, s. 55, afsnit 22-25, s. 126, afsnit 24-25, s. 127, afsnit 1-8: »The physical process in the UK and Germany had been designed by, principally by a German team.
See also 2017 OECD TP Guidelines, paragraph 6.112.
And that process just was totally different from the one that was principally Crisplant-based«.
See Recital 206.
Deponering [Seniorvicedirektør for produktstyring — detail, Amazon Corporate LLC, USA, tidligere vicedirektør/generaldirektør for global drift, Amazon Corporate LLC, USA], 15. juli 2014, s. 56, afsnit 13-15: »So they were — those two were very different, even though the physical processes was the same in both plants«.
As specified in Recital 429.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 64, afsnit 25, s. 65, afsnit 2-10: »So, I did not decide the color of the walls or which equipment to put into the operations.
As set out in the License Agreement, paragraphs 2.3 (maintenance), 9.2 (preventing infringement) and 9.5 (compliance, data protection), LuxOpCo was solely responsible for the maintenance and protection of the Intangibles.
What I delivered, the most relevant input factor, which was the expected number of articles, ASINs that we're planning to sell.
See Amazon's submission of 21 August 2015, annex 5.
That's what determines the size and the equipment, but then operations figures out the layout of the building and when and where to build it, so I do not pick the land.
That the emphasis is on the use of an intangible is made clear in 2017 OECD TP Guidelines, paragraph 6.71 provides: ‘If the legal owner of an intangible in substance:
I do not build the building, but I tell them I'm gonna sell washing machines, which makes a huge difference in the shelving than selling books«.
performs and controls all of the functions [..] related to the development, enhancement, maintenance, protection and exploitation of the intangible;
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 110, afsnit 22-25, s. 111, afsnit 2-9: »[…] I would deliver forecasts based on what selection growth and additions I would expect and then they would determine how many square meters, […]« s. 176, afsnit, 19-25, s. 177, afsnit 2-4, s. 178, afsnit 2-7: »[…] I'm setting the biggest guidance by saying we going to sell washing machines or books and then everything follows that strain, and the cost and the margin calculation would be highly determined on that input«.
provides all assets, including funding, necessary to the development, enhancement, maintenance, protection, and exploitation of the intangibles; and
I Tyskland bad Amazon.de sit detailteam om sammen med leverandørerne at udvikle den mest effektive måde at sende og modtage deres varer på.
assumes all of the risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible,then it will be entitled to all of the anticipated, ex ante, returns derived from the MNE [multinational enterprise] group's exploitation of the intangible.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 166, afsnit 2-5 og s. 137, afsnit 16-23: »Så jeg sendte f.eks. dette team til indbakken for at gøre deres liv mere effektivt, fordi jeg har relationen til leverandøren og kan ændre leverandørens adfærd […]« og »Så dette ville være folk fra mit detailteam, som ville være på dokken for at udvikle de indgående varer, ikke?
To the extent that one or more members of the MNE [multinational enterprise] group other than the legal owner performs functions, uses assets, or assumes risks related to the development, enhancement, maintenance, protection, and exploitation of the intangible, such associated enterprises must be compensated on an arm's length basis for their contributions.
Hvis man laver aftaler med leverandører, er man nødt til at lære dem, hvordan de skal levere, så vores opfyldelsescenter effektivt kan håndtere produktet«.
This compensation may, depending on the facts and circumstances, constitute all or a substantial part of the return anticipated to be derived from the exploitation of the intangible’.
Amazon Final Transcripts: [Økonomidirektør, Amazon Instant Video Limited, London, Storbritannien, tidligere økonomileder og økonomidirektør ved Amazon.co.uk, London, Storbritannien], 5. november 2014, afsnit 1108: 25, stk. 1109: 1-19.
See also 1995 OECD TP Guidelines, paragraph 1.20 and 1.22 2010 OECD TP Guidelines, paragraph 1.42, and 1.44 where the emphasis is clearly on the ‘use’ of the asset.
Deponering [Vicedirektør og leder for det tyske marked, Amazon Deutschland Services GmbH, München, Tyskland], 13. juni 2014, s. 88, afsnit 13-25, s. 89, afsnit 2-13: »That's just a small piece of innovation.
As explained in the 1995 OECD TP Guidelines, paragraph 2.26: ‘If it cannot be demonstrated that the intermediate company either bears a real risk or performs an economic function in the chain that has increased the value of the goods, then any element in the price that is claimed to be attributable to the activities of the intermediate company would reasonably be attributed elsewhere in the MNE [multinational enterprise] group, because independent enterprises would not normally have allowed such a company to share in the profits of the transaction.’
No, innovation is not always inventing Kindle.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Innovation is make a process work for specific customer behaviour that is existing«.
As further explained in the 2017 OECD TP Guidelines, paragraph 6.59: ‘Group members that use assets in the development, enhancement, maintenance, protection, and exploitation of an intangible should receive appropriate compensation for doing so. Such assets may include, without limitation, intangibles used in research, development or marketing (e.g. know-how, customer relationships, etc.), physical assets, or funding.
Amazons indsendelse fra den 8. februar 2017, s. 2, angående LuxOpCos finansiering og formålene dermed samt betragtning 183.
One member of an MNE [multinational enterprise] group may fund some or all of the development, enhancement, maintenance, and protection of an intangible, while one or more other members perform all of the relevant functions. When assessing the appropriate anticipated return to funding in such circumstances, it should be recognised that in arm's length transactions, a party that provides funding, but does not control the risks or perform other functions associated with the funded activity or asset, generally does not receive anticipated returns equivalent to those received by an otherwise similarly-situated investor who also performs and controls important functions and controls important risks associated with the funded activity. […]’.
I det omfang, at nogle af de funktioner blev udliciteret til de lokale EU-datterselskaber, blev disse datterselskaber aflønnet på ekstra-omkostningsbasis, hvilket vil sige, at LuxOpCo effektivt har absorberet omkostningerne forbundet med de funktioner.
See the 1995 and 2010 OECD TP Guidelines, paragraph 6.27: ‘In assessing whether the conditions of a transaction involving intangible property reflect arm's length dealings, the amount, nature, and incidence of the costs incurred in developing or maintaining the intangible property might be examined as an aid to determining comparability or possibly relative value of the contributions of each party […]’.
Op til [400-500] millioner EUR i 2013.
See Table 9.
Se betragtning 343.
See Table 9 and Recital 474.
Se tabel 6.
In 2006, LuxSCS lent out funds to the limit of its subscribed capital, whereas the amounts lent to group companies going forward increased in proportion to the profits accumulated from the royalty payments it received from LuxOpCo.
Se tabel 5: Pålægning af transportomkostninger og Prime-abonnement.
The outstanding amount of the credit facility increased in the period 2006-2013 by EUR [1500 – 2000] million (see Recital 183), while the royalty payments due from LuxOpCo to LuxSCS exceeded the payments due from LuxSCS to Amazon US in the same period by EUR [1500 – 2000] million (EUR [3000 – 3500] million – EUR [1500 – 2000] million, see tables 2 and 10 respectively).
Mens Prime tilbyder et større spektrum af tjenester end blot den gratis forsendelse, blev 100 % af provenuet fra Prime-abonnementet konservativt anset som kun at være dækkende for transportomkostninger med det formål at identificere omkostningskategorier til gavn for de immaterielle aktiver.
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
Se betragtning 339.
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
Se betragtning 205-206.
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
Se betragtning 428 og tabel 3 og tabel 6.
2010 OECD TP Guidelines, paragraph 9.29.
OECD's TP-retningslinjer fra 1995 og 2010, afsnit 6.36 til 6.39, henviser til situationer, hvor et selskab, der ikke ejer varemærker eller handelsnavne, indgår i markedsføringsaktiviteter.
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
Under sådanne omstændigheder afhænger selskabets evne til at tage del i de fremtidige fordele udledt af markedsføringsaktiviteterne af substansen af de rettigheder, de har til varemærkerne eller handelsnavnene.
2010 OECD TP Guidelines, paragraph 9.23.
I denne forstand kan reklame- og kampagneudgifter spille en vigtig rolle i opretholdelsen af varemærkets værdi.
See also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.