natgillin/translations-raw huggingface dataset:
For det andet hævder Amazon, at det legitimt forventede, at den anfægtede skatteafgørelse var lovlig, og det kunne stole på den.
Referring to the Autogrill case, Luxembourg stated that to establish selectivity a category of undertakings, which are the only ones benefiting from the measure in question, must be identified.
Ifølge Amazon blev den anfægtede skatteafgørelse meddelt den 6. november 2003, og da mere end ti år var gået fra tildelingsdatoen og datoen for Kommissionens udstedelse af sin første informationsanmodning den 24. juni 2014, er Kommissionen udelukket fra udstedelse af en opkrævning.
Luxembourg also specifically addressed the doubts expressed by the Commission in the Opening Decision regarding the contested tax ruling's compliance with the arm's length principle.
EPICENTER fandt, at åbningsafgørelsen ikke var opmærksom på den passende grad af skønsbeføjelse, der er forbundet med transfer pricing-praksis.
First, in response to the Commission's criticism that the contested tax ruling was approved in only 11 working days, Luxembourg argued that the process took much longer and involved meetings with Amazon representatives on 9 and 11 September 2003 as well as scrupulous examination by the tax authorities of the approach, Amazon's letters of 23 and 31 October 2003, and the transfer pricing report submitted by Amazon's tax adviser.
EPICENTER vurderede, at Kommissionen overskred sine retlige beføjelser i forbindelse med direkte beskatning ved hjælp af statsstøttereglerne for at tackle skadelig skattekonkurrence.
Second, Luxembourg argued that the Commission's concern that the contested tax ruling was granted in the absence of the required economic analysis is unfounded.
I den forstand vil det underminere selve behovet for retlig og lovgivningsmæssig sikkerhed.
A transfer pricing report was prepared to substantiate the transfer pricing arrangement proposed in the ruling request.
Ifølge EPICENTER bør Kommissionens rolle bestå mindre i at foreskrive en foretrukket tilgang end at sikre, at individuelle skatteregler er i overensstemmelse med de relevante OECD- eller nationale retningslinjer.
It contains such standard elements as a functional analysis of both parties to the transaction (LuxOpCo and LuxSCS), the description of the underlying transaction and the relevant intellectual property, as well as selection of the transfer pricing methods and an assessment of the arm's length price.
Følgelig er benchmark for vurderingen af graden af selektivitet i enhver aftale den generelle forordning, der gælder i hver medlemsstat.
Luxembourg explained that when the contested tax ruling was approved in 2003, Amazon's activities were new and increasing rapidly, with priority being given to long-term investment over short-term profitability.
COMPUTER & COMMUNICATIONS INDUSTRY ASSOCIATION (CCIA)
In 2003, Amazon recorded a loss and it was envisaged that Amazon would continue to invest heavily in technology for the immediate future.
Mens CCIA går ind for en effektiv statsstøttekontrol, mener den, at de nuværende undersøgelser fokuserer på politisk hensigtsmæssige mål.
Since online retail is an activity with low margins subject to fierce competition, Amazon's strategy was to differentiate itself through technological innovation.
CCIA mente, at anvendelsen af statsstøtteregler i den foreliggende sag vil skabe retlig og forretningsmæssig usikkerhed i Europa.
As a consequence, the Intangibles were considered to be the essential source of value in Amazon's activities.
CCIA udtrykte bekymringer for anvendelsen af den forsigtige uafhængige markedsoperatørtest og kræver en streng anvendelse af de nationale regler for transfer pricing som benchmark for vurdering af selektivitet.
The technology needed for the processes is highly sophisticated and continually improved through significant investment by LuxSCS.
Det argumenterede også for, at anvendelsen af armslængdeprincippet normalt resulterer i et armslængdespænd i stedet for en enkelt armslængdepris.
According to the functional analysis presented in the TP Report, LuxSCS is responsible for maintaining and continually developing the Intangibles; LuxOpCo manages, operates and develops the retail trade and service activities through the EU websites using the Intangibles licensed from LuxSCS.
ATOZ' hovedargument vedrører retsgrundlaget for Kommissionens vurdering.
According to Luxembourg, the economic life of the Intangibles was limited and required continual improvement and significant investment.
Ifølge ATOZ indeholdt luxembourgsk skattelovgivning ingen bestemmelse med angivelse af anvendelsen af armslængdeprincippet, da skatteafgørelsen blev godkendt.
Luxembourg added that LuxOpCo has not held and does not hold any intangible assets on its own.
ATOZ hævder derfor, at det ikke er korrekt at antage OECD's vejledning for transfer pricing som indarbejdet i luxembourgsk lovgivning på det pågældende tidspunkt.
Under the terms of the IP License Agreement, any derived intangible asset developed by LuxOpCo is legally attributed and held by LuxSCS.
ATOZ mener, at Kommissionens tilgang blandt andet vil skabe retlig usikkerhed blandt multinationale selskaber.
Luxembourg submitted that the contested tax ruling endorses a transfer pricing arrangement based on the TNMM to determine the level of the arm's length royalty paid by LuxOpCo to LuxSCS.
Ifølge Fedil kan statsstøtteundersøgelser undergrave den retssikkerhed, som skatteafgørelser har til hensigt at yde til skatteyderne.
The TNMM is a transfer pricing method which corresponds to Luxembourg transfer pricing rules and administrative practice.
I Fedils opfattelse bør vurderingen af foranstaltningen baseres på den luxembourgske lovgivning og den administrative praksis på det pågældende tidspunkt, der ikke indeholdt en generel henvisning til OECD's retningslinjer for transfer pricing.
It is commonly used in tax rulings in Luxembourg and accepted by the 1995 OECD TP Guidelines.
Fedil hævdede, at Kommissionen er af den opfattelse, at der er en enkelt sandhed i transferprissætning, hvilket gør det umuligt for virksomhederne at opnå forudgående retssikkerhed.
The acceptance of the TNMM by the Luxembourg tax administration reflected the functional analysis included in the transfer pricing report: LuxSCS holds, maintains and develops the business' most strategic elements, namely the Intangibles, which are hard to value.
Oxfam gav udtryk for sin støtte til Kommissionens undersøgelse og opfordrede Kommissionen til at øge sin undersøgelseskapacitet, også i betragtning af, at den kan være bedre placeret end nationale organer til strukturelt at vurdere medlemsstaternes skattebestemmelsespraksis.
Luxembourg further argues that according to the License Agreement LuxOpCo only has limited rights and responsibilities with regards to the Intangibles and does not hold any IP itself.
Det opfordrede Kommissionen til at sikre, at der vedtages passende sanktioner i tilfælde, hvor selektive fordele bekræftes, og at skadelig skattepraksis hurtigt udfases.
As a consequence, LuxSCS has viable alternatives for using the Intangibles to create a prosperous business; LuxOpCo, on the other hand, does not have any such alternatives.
THE BOOKSELLERS ASSOCIATION OF THE UNITED KINGDOM & IRELAND LTD.
Therefore, LuxOpCo is regarded as being the less complex entity in comparison with LuxSCS and has been properly selected as the tested party.
Ifølge BA giver Amazons skatteaftaler med Luxembourg en urimelig fordel, som ikke er tilgængelig for uafhængige boghandlere i Det Forenede Kongerige.
Luxembourg further claimed that, since online retail generates low margins, the choice of other methods could have exposed LuxOpCo to a risk of losses.
BA understregede, at Amazon ved at dirigere hele sit europæiske salg gennem sit luxembourgske hovedkvarter har fordel af en væsentligt lavere skattebyrde, hvad angår både moms og selskabsskat.
The choice of the TNMM guaranteed that LuxOpCo's future profits would be more stable and in line with its profile.
Derfor opfordrer BA Kommissionen til at udfordre de skatteaftaler, der fordrejer fair konkurrence.
It also guaranteed that LuxOpCo's results would increase in line with the growing dimension of its activities in Luxembourg and in the EU and ensured legitimate predictability with regard to LuxOpCo's remuneration.
EIBF taler for lige vilkår for alle boghandlere og glæder sig derfor over Kommissionens undersøgelse vedrørende Amazons skattepraksis.
Other methods would have produced more volatile results.
EIBF gentog, at det går ind for et frit og åbent marked, som gavner forbrugerne.
In light of these considerations, Luxembourg claimed that the contested tax ruling cannot be regarded as accepting ‘the lowest possible outcome’ for LuxOpCo.
SLF, FEP og SDLC udtrykte deres samtykke til EIBF's bemærkninger til åbningsafgørelsen.
Third, in response to the Commission's doubt expressed in the Opening Decision that the royalty paid by LuxOpCo to LuxSCS is not related to output, sales, or profit, Luxembourg confirmed that the royalty is calculated as a residual profit.
Den østrigske Bundesarbeitskammer støtter Kommissionens argumenter fra åbningsafgørelsen og hævder, at de almindelige aftaler og juridiske strukturer generelt på verdensplan sænker de betalte skatter.
However, Luxembourg considered such an outcome inherent in the application of the TNMM and compliant with the functional and risk analyses.
OPLYSNINGER FREMLAGT AF SELSKAB X
Fourth, Luxembourg claimed that LuxOpCo's real financial return for each year of the relevant period fully complies with the arm's length principle.
Firma X, som er konkurrent til Amazon, aktiv inden for onlinedetailhandel på et EU-marked, og som ikke ønsker at offentliggøre sin identitet, sendte markedsoplysninger til Kommissionen i forbindelse med undersøgelsen.
The arm's length remuneration for LuxOpCo was considered to lie in the interquartile range between [2-2,5] % and [5-10] % with a median value of [4-4,5] %, as indicated in the comparative analysis of the TP Report.
Ifølge selskab X er overordnede skøn over den relative betydning af forskellige omkostningsposter i onlinedetailvirksomheder 50 % kundetilfredshed, 30 % teknologi og 20 % fysisk struktur og logistik.
Fifth, as regards the doubt expressed on the relevance of the floor and cap for LuxOpCo's remuneration, Luxembourg argued that since Amazon made a loss in 2003 and companies in the comparative analysis were also loss-making, the floor guaranteed a positive remuneration increasing in line with expanding business.
Selv om en solid IT-platform er afgørende i den første fase af lanceringen af en e-handelsvirksomhed, er hovedkræfterne bag en vellykket og holdbar online-forhandleroperatør kunder og marketing.
Furthermore, the cap and the ceiling encouraged LuxOpCo to manage its activities efficiently.
Således er hovedkræfterne i sikringen af vækst på dette marked en solid kundedatabase og den finansielle evne til at foretage betydelige investeringer i marketing.
Without this cap and this ceiling, LuxOpCo could simply increase its costs to increase its result.
Kombinationen af disse faktorer muliggør opnåelse af skalaeffekter, der er nødvendige for at kompensere for den betydelige faste omkostningsstruktur, som online-detailoperationer kræver.
Given that the margin obtained by LuxOpCo over the period 2006-2013 was on average [3,5-4] % and was each year within the limits of the interquartile range, Luxembourg concludes that the ceilings and caps did not have any real and practical impact.
Ifølge selskab X består investeringer i teknologi for en onlineforhandler af omkring 4-5 % af omsætningen i en vedligeholdelsessituation og 5-8 %, når operatøren er i en innovativ fase.
Luxembourg further argued that the taxable basis has not been capped and has increased in line with Amazon's expansion and investment in the EU.
Amazon har fordel af sin eksisterende teknologi, hvilket gav det en fordel i forhold til konkurrenterne i Europa.
The remuneration margin was applied to all of LuxOpCo's operating costs, not just to its operating costs incurred in Luxembourg.
Dets store investeringer er det, der tillod det at udvikle sin platform, som i dag præsenterer en konkurrencefordel, som er svært at konkurrere ligeværdigt med.
The figures provided by Luxembourg to support this argument are reproduced in the Table 18.
Selskabet X har hidtil investeret 30-35 mio. EUR kumulativt i udviklingen af sin platform.
Table 18
Selskabet er dog mindre end Amazon på sit nationale marked; sammenligningen med hensyn til størrelse er ca. 1 til 6.
LuxOpCo's taxable profit expressed in relation to operating expenses of LuxOpCo in Luxembourg (excluding costs rebilled by the EU subsidiaries) (a) and to the operating expenses of LuxOpCo including the costs rebilled EU subsidiaries (b)
Mens Amazons investeringer i logistik på selskabet X' nationale marked er betydelige, så er muligheden for at foretage meget betydelige investeringer i markedsføring, såsom fri forsendelse og underbydelse af produktpriserne, betydeligt mere instrumental for Amazons succes.
Year
Hvis virksomheder ønsker at opnå stordriftsfordele og konkurrere i e-handelsbranchen, bør de udvikle en direkte kanal til at eje den kundebase, der er nødvendig for at opbygge en markedsandel og konkurrere i branchen.
(2006-2013)
At bygge fuldt ud på Amazon er ikke i overensstemmelse med strategien for et selskab, der har til hensigt at blive en leder inden for e-handelssektoren.
[10 - 15]
Imidlertid kræver det betydelige investeringer i opbygning af kundebase at konkurrere med Amazon, og i de fleste tilfælde også i den bærende teknologi og processer.
[2,5 – 3]
Som følge af Amazons kontraktmæssige betingelser ejer småhandlende (detailhandlere), der sælger produkter på Amazons tredjepartsplatform Marketplace, ikke kundens personlige oplysninger/transaktionsdata fra deres transaktioner.
[3,5 – 4]
Amazon ejer og indsamler dataene på kunderne.
Sixth, as regards the duration of the contested tax ruling, Luxembourg explained that it was originally envisaged to be valid for five accounting periods from the start of Amazon's activities in Luxembourg, which actually started in 2006.
Det er navnlig forbudt for handlende at fremsende nye tilbud eller kampagner til kunderne (f.eks. nyhedsbreve).
Therefore the contested tax ruling was initially in application until 2011.
Selv om det ikke altid er nødvendigt, skal de fleste detailhandlere, der er villige til at opnå en vis relevans og opbygge unikke værditilbud, foretage betydelige investeringer i teknologi og drift.
Luxembourg further explains that, according to its administrative practice of the time, transfer pricing rulings were generally amended only if the activity model or market conditions changes significantly.
De kan muligvis bruge Amazons platform i stedet, men de ville ikke eje et værdifuldt segment af værdikæden og afhænge af en direkte konkurrent.
By 2011, LuxOpCo's activities and operating model had remained unchanged, so that the transfer pricing arrangement was still deemed appropriate and the contested tax ruling was prolonged in 2011 for a further five years.
Markedsføring i e-handelsbranchen kræver betydelige investeringer.
Luxembourg additionally explains that, following the 2008 economic crisis, remuneration for comparable activities (online retail sales) were under significant pressure and Amazon's operating margins kept shrinking.
E-handelsvirksomheder investerer normalt omkring 30-35 % af deres bruttoresultat i marketing, afhængigt af hvilken skala de kan nå på markedet (jo større, jo lavere er den procentdel, der skal bruges til markedsføring).
In this context, Luxembourg considered the review of the pricing arrangement could have led to a reduction in LuxOpCo's remuneration.
En mere aggressiv markedsføringsstrategi går ud på at investere 2-3 gange mere, med betydelige tab for virksomheden, hvilket kræver betydelig økonomisk opbakning.
LUXEMBOURG'S COMMENTS ON M.COM AGREEMENTS, THE INTRAGROUP LICENSE AGREEMENTS, IP LICENSE AGREEMENTS AND OTHER INFORMATION
Amazon Prime, det kommercielle program, der tilbyder gratis forsendelse til de fleste varer købt gennem Amazon, er et af Amazons vigtigste marketingværktøjer.
Luxembourg submitted its comments on the M.com Agreements, the intragroup license agreements, IP license agreements between Amazon group entities and third parties, and other internal financial and legal information of LuxOpCo, LuxSCS, AMEU and ASE, such as external valuation reports or TP reports regarding IP acquisition transactions, minutes of board meetings and general meetings of LuxOpCo's shareholders.
KOMMENTARER FRA LUXEMBOURG TIL TREDJEPARTERS BEMÆRKNINGER OG OPLYSNINGER INDSENDT AF SELSKAB X
Luxembourg stated that its transfer pricing rules are indistinctly applicable to all groups of companies, domestic or international, and that Amazon was not treated more favourable than other groups, because Luxembourg applied its transfer pricing rules consistently.
LUXEMBOURGS BEMÆRKNINGER TIL TREDJEPARTERS BEMÆRKNINGER
Luxembourg questioned the relevance of the M.com Agreements for the case at hand.
Luxembourg indikerede navnlig, at Oxfams bemærkninger ikke henviste specifikt til Amazon-sagen, men var formuleret på en generel måde.
After reviewing the M.com Agreements, Luxembourg stated that it shares Amazon's view that the M.com Agreements reflect a business model that differs from the model put in place between LuxSCS and LuxOpCo.
Luxembourg antog, at BA ikke at havde kommenteret de oplysninger, der er indeholdt i åbningsafgørelsen, men spørgsmål, der ikke er omfattet af den foreliggende undersøgelse.
Therefore those agreements, including the agreements between Amazon and Borders, Circuit City, Target, ToysRUs and Waterstones, cannot be used for the purposes of a CUP analysis.
Luxembourg mener ikke, at EIBF og dets medlemmer fremlægger nye, relevante oplysninger i sagen.
Luxembourg further claimed that Amazon's intragroup agreements are also not adequate for a CUP analysis, since these intra-group agreements are by definition not uncontrolled.
Endelig fandt Luxembourg, at bemærkningerne fra Bundesarbeitskammeret var ubegrundede og unøjagtige.
LUXEMBOURG'S COMMENTS ON AMAZON'S SUBMISSION OF DOCUMENTS RELATED TO THE US TAX COURT PROCEDURE
LUXEMBOURGS BEMÆRKNINGER TIL SELSKAB X'S FREMLAGTE DOKUMENTER
On 6 July 2017, Luxembourg submitted its comments to Amazon's submissions to the Commission concerning documents used and created for the litigation procedure before the US Tax Court.
Den 2. maj 2016 fremsendte Luxembourg sine bemærkninger til selskab X's fremlagte dokumenter.
In its comments, Luxembourg supports Amazon's comments and conclusions and highlights that the Buy-in of LuxSCS values only the intangible assets themselves, separate from all other assets, functions and risks associated with Amazon's business.
YDERLIGERE INDSENDELSER FRA AMAZON
Consequently, if the US Tax Court's rate were to be applied, LuxOpCo would owe royalty payments to LuxSCS, thereby lowering its taxable income in Luxembourg.
KOMMUNIKATION OM VEDERLAG FOR LUXSCS OG LUXOPCO SOM VÆRENDE I OVERENSSTEMMELSE MED ARMSLÆNGDEPRINCIPPET
Luxembourg therefore considers that LuxOpCo's taxable base was not unduly reduced as implied by the Commission in its Opening Decision, which is why the contested tax ruling did not confer a selective advantage on LuxOpCo.
Amazon fremlagde den 18. januar 2016 supplerende oplysninger for at godtgøre, at vederlaget for LuxSCS og LuxOpCo, der blev godkendt af den anfægtede skatteafgørelse, var i overensstemmelse med armslængdeprincippet.
COMMENTS FROM INTERESTED PARTIES
For det første, med hensyn til transfer pricing-metoden, der var blevet anvendt til at bestemme vederlagene for LuxSCS og LuxOpCo forklarede Amazon, at residualavancefordelingsmetoden blev valgt, da der ikke var fundet nogen tilstrækkelig pålidelig sammenlignelig ukontrolleret transaktion til at anvende CUP-metoden.
COMMENTS FROM AMAZON
Hvis den mindre pålidelige CUP-metode var blevet anvendt, ville det have ført til højere årlige royaltybetalinger.
AMAZON'S COMMENTS ON ALLEGED LEGAL ERRORS
Amazon forklarede endvidere, at transfer pricing-rapporten i første fase af residualavancefordelingsmetoden anvendte TNMM til at bestemme LuxOpCos armslængdevederlag som den testede part.
Amazon argued that the Commission did not correctly identify the reference framework and did not prove the selectivity of the measure in its Opening Decision.
Grunden til, at LuxOpCo blev valgt som den testede part, skyldtes, at LuxOpCo udfører ikke-unikke funktioner i forhold til LuxSCS, der ejer de unikke afsæt for værdiskabelse for de europæiske forretninger.
According to Amazon, the contested tax ruling should be reviewed against a specific rule of national law and/or administrative practice and not the corporate tax system as a whole.
I anden fase af residualavancefordelingsmetoden fordeles eventuel residualavance eller tab mellem parterne i overensstemmelse med deres funktioner og risici.
Therefore, the correct reference framework to assess the contested tax ruling is the arm's length principle as laid down in Article 164(3) and Article 18 LIR, together with the relevant administrative practice applying the provisions in question.
Jo mere unikt en part fungerer og risikerer, desto større er det vederlag, som den rent logisk er berettiget til at modtage ifølge residualavancefordelingsmetoden.
According to Amazon, there could only be a State aid concern if the contested tax ruling deviated from the normal interpretation and application of the arm's length principle in Luxembourg.
Transfer pricing-rapporten allokerede residualavancen til LuxSCS i betragtning af dets unikke funktioner og betydelige risici i forhold til LuxOpCo.
Amazon argued that the widespread use of the residual profit split method revealed in the LuxLeaks database by the International Consortium of Investigative Journalists illustrates that the contested tax ruling did not deviate from the administrative practice of the Luxembourg tax administration.
For det andet forklarede Amazon med hensyn til det økonomiske grundlag for transfer pricing-metoden, at LuxSCS vil tilskynde sine entreprenører til at handle på en sådan måde, at de bidrager til successen for Amazons globale strategi.
Amazon also argued that the Commission did not demonstrate the selectivity of the measure and referred to the cases where characteristics of non-selective measures were stipulated.
Hvis Amazon således havde indgået en licensaftale med en tredjepart, ville det have været rationelt og nødvendigt at give licenstageren mulighed for og incitamenter til at foretage alle nødvendige investeringer, også for at sikre, at de rigtige incitamenter var til stede for licenshaveren til at følge Amazons strategi for at maksimere valg og prisførerskab.
AMAZON'S COMMENTS ON THE DOUBTS EXPRESSED IN THE OPENING DECISION
Ifølge Amazon sikrer royalty-metoden, at LuxOpCo er rentabel og ikke risikerer at blive tabsgivende.
Amazon's comments on the doubts expressed in the Opening Decision largely coincide with those of Luxembourg, insofar as it also argued that the ruling request was accompanied by a transfer pricing report and that that request was vigorously scrutinised.
Dette var en reel risiko, da online-detailmarkedet på tidspunktet for anmodningen om den anfægtede skatteafgørelse endnu ikke var blevet udviklet, online-forhandlere var tabsgivende og LuxOpCo blev drevet på et marked med intens konkurrence og lave marginer.
Amazon further argued that the transfer pricing method chosen, the residual profit split, is not only in line with the OECD TP Guidelines, but also with Luxembourg transfer pricing rules and administrative practice.
I denne henseende stimulerer et afkast til licenstageren på dennes omkostningsbase vækst frem for fokus på kortsigtet fortjeneste.
Amazon explained that the Intangibles which LuxSCS makes available to LuxOpCo under the License Agreement consist of the entirety of intellectual property, proprietary rights and any other intangible assets owned and developed by LuxSCS pursuant to an agreement with Amazon affiliates, or licensed from Amazon affiliates or entities otherwise associated with LuxSCS.