natgillin/translations-raw huggingface dataset:
Tidligere artikel 10, stk. 2, i forordning (EU) nr. 659/1999.
826:17-18: ‘You know, we are a very physical business at the end of the day’.
I sit brev af 21. november 2014, punkt 43 henviser Luxembourg til rapporten om adfærdskodeksen i erhvervsbeskatning, forelagt Rådet den 27. maj 2011: »With respect to the Luxembourg tax measure concerning companies engaged in intra-group financing activities the Group discussed the agreed description at the meeting on 17 February 2011.
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, par.
Luxembourg informed the Group that Circular no. 164/2 dated 28 January 2011 determines the conditions for providing advance pricing agreements confirming the remuneration of the transactions. […] With the benefit of this information, the Group agreed that there was no need for this measure to be assessed against the criteria of the Code of Conduct«.
427:18-23.
Luxembourgs brev af 21. november 2014, punkt 44: »At its meeting on 6 December 2011, the OECD Forum on Harmful Tax Practices agreed that 10 systems did not have to be subject to further examination, one of which was the advance tax analysis of intra-group financing carried out in Luxembourg«.
Amazon Final Transcripts: [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4 November 2014, par. 588:25, par.
I sit brev af 21. november 2014, punkt 73, henviser Luxembourg til Kommissionens beslutning i sag SA.32225 af 2. oktober 2013: Expropriation compensation of Nedalco in Bergen op Zoom.
589:1-4.
Sag T-219/10 Autogrill España v Commission ECLI:EU:T:2014:939, punkt 44 og 45.
Amazon Post trial brief, p. 18, par.
Ved brev af 5. december 2004 meddelte Amazon Luxembourg, at omstruktureringen først ville blive gennemført i 2006 og anmodede om, at den anfægtede skatteafgørelse skulle gælde for de første fem år fra dette tidspunkt.
35, and 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, par.
Den 23. december 2004 bekræftede Luxembourg, at den beskrevne forsinkelse ikke berører aftalen af 6. november 2003, forudsat at andre bestemmelser i anmodningen af 23. oktober 2003 opretholdes.
427:18-23, 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, par.
Amazon henviser til følgende sager om statsstøtte, hvor Amazon ifølge en særlig skatteregel tjente som referenceramme: Kommissionens beslutning 2011/282/EU af 12. januar 2011 om skattemæssig afskrivning af finansiel goodwill i forbindelse med erhvervelse af kapitalandele i udenlandske virksomheder nr. C 45/07 (ex NN 51/07, ex CP 9/07), som Spanien har gennemført (EUT L 135 af 21.5.2011, s. 1); Kommissionens 2007/256/EF beslutning af 20. december 2006 om Frankrigs støtteordning i medfør af artikel 39 CA i den franske skattelov (code général des impôts) — Statsstøtte C 46/2004 (tidl. NN 65/2004) (EUT L 112 af 30.4.2007, s. 41), punkt 86; Sag C-6/12, P Oy, punkt 22-31; Forenede sager C-78/08 til C-80/08 Paint Graphos, punkt 50.
427:18-23.
Der henvises til Kommissionens beslutning 2011/282/EU og Kommissionens beslutning 2011/276/EU af 26. maj 2010 om statsstøtte i form af et forlig om afgifter iværksat af Belgien til fordel for virksomheden Umicore S.A. (tidligere »Union Minère S.A.«) (Statsstøtte C 76/03 (ex NN 69/03)) ( EUT L 122 af 11.5.2011, s. 76), navnlig afsnit 204 og 223.
Amazon Post trial brief, p. 19, par.
Amazons skrivelse af 5. marts 2015, bilag 2
39-41.
Navnlig i Amazons brev af 5. marts 2015, punkt 43-45 og 49; Amazon henviser til forenede sager C-106/09 P og C-107/99 P, Kommissionen og Spanien mod regeringen i Gibraltar og Det Forenede Kongerige, punkt 72 og 73, og den deri nævnte retspraksis; Sag C-6/12, P Oy, punkt 17-19, sag T-219/10 Autogrill, punkt 29; og sag C-88/03, Portugal mod Kommissionen, punkt 54, og den deri nævnte retspraksis;
Amazon Post trial brief, p. 28, par.
Amazon illustrerer dette argument med henvisning til de luxembourgske skatteafgørelser udgivet af ICIJ.
71.
Blandt disse har Amazon identificeret 97 afgørelser, der ifølge Amazon er baseret på residualavancefordelingsmetoden, og som inden for finansieringsordninger allokerer et ikke-entydigt afkast, dvs. fast finansiel margin til en luxembourgsk enhed, mens det resterende overskud allokeres til indehaveren af et finansieringsinstrument.
Selection also includes having the suitable accessories.
Amazons brev af 5. marts 2015, punkt 97.
Offering the right accessories is very important for Amazon in particular for achieving a positive margin in its sales of electronic goods.
Amazons brev af 18. januar 2016, s. 6.
See Deposition of [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 200, par.
Amazons brev af 5. marts 2015, punkt 9.
24-25, p. 201, par.
Skattekonsulenten begrænsede søgningen til følgende lande: Belgien, Danmark, Det Forenede Kongerige, Finland, Frankrig, Grækenland, Irland, Italien, Luxembourg, Nederlandene, Portugal, Spanien, Sverige, Tyskland og Østrig.
1-7: ‘I mean, in general, it is life critical for a successful electronic retailer to sell accessories with the device for the simple reason you make no margin on the device or low margin, and you make higher margin on the accessories, with the exception of few others that have managed to make high margin on devices, but the usual stuff is, the money is made on the accessory and it's critical’.
Følgende nøgleord blev brugt som søgeord: management services, business management consultancy services, strategic consulting services, organisational planning services and other related services.
Matching the product with a suitable selection of fitting accessories cannot exclusively be done by an algorithm, but requires (local) human intervention, see Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 201, p. 203, par.
Samtidig udelukker skattekonsulenten virksomheder, der leverer ikke-relaterede tjenester (som revision, aktuarmæssige tjenester, reklame, mægling, kommunikation, konstruktion, design og udvikling, fremstilling, it, ejendoms- og transporttjenester), der blev drevet som partnerskaber, blev drevet i en forskellig industri (forsyning og energi) og havde utilstrækkelig kvalitativ information).
8-11, par.
Samlede indtægter minus de samlede omkostninger, hvor de samlede omkostninger svarer til de samlede omkostninger for de solgte varer plus den samlede driftsomkostning.
9-17, p. 204, par.
Amazons skrivelse af 5. marts 2015, bilag 14: [Konsulent 2], »[Konsulent 2] roll-forward analysis«.
3-14: […].
Amazon henviser til France Telecom-sagen (Kommissionens beslutning 2006/621/EF af 2. august 2004 om statsstøtte ydet af Frankrig til France Télécom (EUT L 257 af 20.9.2006, s. 11), punkt 263, hvor Kommissionen afstår fra opkrævning på grundlag af foranstaltningens nyhed.
See, Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 21, par.
EPICENTER beskriver sig selv som et selvstændigt initiativ af seks ledende tænketanke i hele EU.
11-12: ‘You need to have something to sell, right?’; See also, Amazon Final Transcripts: [Vice President European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg, former Country Manager France, Amazon.fr SAS, Clichy, France], 5 November 2014, par.
Det søger at oplyse EU's politiske debat og fremme principperne om et frit samfund ved at bringe medlemmernes økonomiske ekspertise sammen.
918: 10-18: ‘One would say that if you don't have a product, you can't sell it. […] The more you add selection, the more your capacity to generate revenue increases’.
Amazons brev af 18. januar 2016, s. 8.
Amazon Post trial brief, p. 18, par.
Det fremgår heraf: »[..] it is highly unlikely that Lux SCS would have been able to find an independent entity capable or willing enter into a licensing agreement if doing so entailed that the business risk would be supported by that independent entity.
36.
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.
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, par.
In practical terms, this meant entering into a contractual agreement where the royalty methodology is based on the licensee's being profitable and earning a return on its costs, rather than an arrangement that would create a risk of the licensee being loss making«.
420:3-4.
Amazons brev af 18. januar 2016, s. 11.
Amazon Post trial brief, p. 30, par 78.
TP-rapporten s. 50.
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 42, par.
Amazons brev af 15. februar 2016, bilag H.
15-20.
Amazons brev af 15. februar 2016, s. 4
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 73, par.
Selskaberne Algoriel, Decade, Seresco SA og Societe de Gestion de Terminaux Informatiques.
20-25, p. 74, par.
I Amazons brev af 18. januar 2016, s. 11, forklarer Amazon endvidere, at »[..] it was logical that the royalty contained a floor based on a percentage of royalties, which incentivized the licensee to maximize revenues (and share in the upside of doing so).
2-6.
The corollary to that was a cap on the licensee's remuneration (based on a higher percentage of revenues) to ensure that the costs of the licensee were efficiently managed and did not increase too far out of line with revenue growth«.
The high importance of localisation was confirmed in statements of Amazon employees: Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 95, par. 5-6: ‘Retail is a very local thing, […]’; Amazon Final Transcripts: [Vice President European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg, former Country Manager France, Amazon.fr SAS, Clichy, France] 5 November 2014, par.
Se: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
909:10-17; ‘[…] important for us to understand is not what is selling somewhere else; it's what local customer needs and wants’.
Amazons skrivelse af 22. juli 2016: Amazons teknologicentrerede e-handelsvirksomhed, s. 1.
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 43, par.
Amazons skrivelse af 29. maj 2017: [Konsulent 1] og [Konsulent 1]: »Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC«, 25. maj 2017.
19-21.
I TP-rapporten, s. 25-28, blev en royalty inden for intervallet [10-15] % til [10-15] % betragtet som armslængde.
Amazon Final Transcripts: [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 5 November 2014, par.
Efterfølgende TP-rapport fra 2017, s. 12: »LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5-10]% of net sales (or [3-3,5]% of GMS).
961: 17-23.
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Konsulent 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].«
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 25, par.
Den efterfølgende TP-rapport fra 2017, s. 13: »The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information«.
19-20.
Buy-in-betalingen for kundeoplysninger fastsat af den amerikanske skatteret blev af [Konsulent 1] konverteret til en royaltysats proportionalt med værdien af teknologien og de immaterielle markedsføringsaktiver.
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, par.
Den efterfølgende TP-rapport fra 2017, s. 12-13.
761:19-24.
Den efterfølgende TP-rapport fra 2017, s. 15-16.
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, par.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary«.
763: 9-10; Deposition [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 January 2013, p. 23 par.
Den efterfølgende TP-rapport fra 2017, s. 16.
23-25, p. 24 par.
Den efterfølgende TP-rapport fra 2017, s. 32.
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, par.
Den efterfølgende TP-rapport fra 2017, s. 30.
800: 19-23.
Forenede sager C-20/15 P Kommissionen mod World Duty Free ECLI:EU:C:2016:981, præmis 53, og den deri citerede retspraksis.
38.
Se forenede sager C-106/09 P og C-107/09 P Kommissionen mod Government of Gibraltar og Det Forenede Kongerige, ECLI:EU:C:2011:732, præmis 72 og den nævnte retspraksis.
Amazon Post trial brief, p. 61, par.
Sag C-494/06 P Kommissionen mod Italy and Wam ECLI:EU:C:2009:272, præmis 54 og den citerede retspraksis.
182: By 2005, Amazon's pricing technology was insufficient in the light of its business needs to have competitive prices and was heavily dependent on manual intervention.
Se også sag C-66/02 Italien mod Kommissionen ECLI:EU:C:2005:768, præmis 112.
Amazon Post trial brief, p. 18-19, par.
Sag C-126/01 GEMO SA ECLI:EU:C:2003:622, præmis 41 og den citerede retspraksis.
37.
Sag 730/79 Phillip Morris ECLI:EU:C:1980:209, præmis 11.
See Amazon Final Transcripts: [Senior Vice President, Chief Financial Officer, Amazon Corporate LLC, US], 17 November 2014, par. 2883: 6-18, p. 78: ‘Yes.
Sag C-172/03 Heiser ECLI:EU:C:2005:130, præmis 55.
And so it says increase customer traffic to our websites, that would certainly be the largest piece and the way we do that is, you know, specifically by we have an associates program, we also use various online marketing and it's to drive — if someone searches on a Samsung TV, it's to try to drive them to our, you know, detail page to buy on that transaction.
Se også C-271/13 P Rousse Industry mod Kommissionen ECLI:EU:C:2014:175, præmis 44; Forenede sager C-71/09 P, C-73/09 P og C-76/09 P Comitato »Venezia vuole vivere« m.fl. mod Kommissionen ECLI:EU:C:2011:368, præmis 136; Sag C-156/98 Tyskland mod Kommissionen ECLI:EU:C:2000:467, præmis 30 og den citerede retspraksis.
That's what we're attempting to do.’
Sag C-15/14 P Kommissionen mod MOL ECLI:EU:C:2015:362, præmis 60.
This programme was of paramount importance for Amazon.
Se også forenede C-20/15 P og C-21/15 P Kommissionen mod World Duty Free Group ECLI:EU:C:2016:981, præmis 55, og sag C-270/15 P Belgien mod Kommissionen ECLI:EU:C:2016:489, præmis 49.
See Amazon Final Transcripts: [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, former Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, US], 14 November 2014, par.2755:1-7,:[…].
Sag C-211/15 P Orange mod Kommissionen EU:C:2016:798, præmis 53 og 54.
Amazon spends significant funds on this programme, cf.
Sag C-143/99 Adria-Wien Pipeline og Wietersdorfer & Peggauer Zementwerke ECLI:EU:C:2001:598, præmis 41.
Table 7.
Sag 173/73 Italien mod Kommissionen ECLI:EU:C:1974:71, præmis 13.
See Deposition [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 January 2013, p. 175, par.
Se sag C-66/02 Italien mod Kommissionen ECLI:EU:C:2005:768, præmis 78; Sag C-222/04 Cassa di Risparmio di Firenze m.fl. ECLI:EU:C:2006:8, præmis 132; Sag C-522/13 Ministerio de Defensa og Navantia ECLI:EU:C:2014:2262, præmis 21-31.
1-3.
Se forenede sager C-182/03 og C-217/03 Belgien og Forum 187 mod Kommissionen ECLI:EU:C:2005:266, præmis 95.
The marketing organisation was a central function in driving traffic to the Amazon website.
Amazons skrivelse af 5. marts 2015, afsnit 27.
See also Deposition [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 January 2013, p. 174: 10-12; Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 36: 1-3; Amazon Final Transcripts, [Vice President European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg, former Country Manager France, Amazon.fr SAS, Clichy, France], 5 November 2014, par.
OECD's TP-retningslinjer fra 1995, afsnit 1.12, og OECD's TP-retningslinjer fra 2010 og 2017, afsnit 1.13.
907: 1-2:[…]; and Amazon Final Transcripts: [Vice President Technology-Software Development, Amazon Web Services, Inc.
Luxembourgs bemærkninger af 21. november 2014, afsnit 38-40.
US] 7 November 2014, par.
Sag 173/73 Italien mod Kommissionen ECLI:EU:C:1974:71.
1532:7-8: The Associates Program brought Amazon a ‘[…] nice influx of customers.[…].’
Se forenede sager C-182/03 og C-217/03 Belgien og Forum 187 ASBL mod Kommissionen ECLI:EU:C:2006:416, præmis 81; Forenede sager C-106/09 P og C-107/09 P Kommissionen mod Government of Gibraltar og Det Forenede Kongerige ECLI:EU:C:2011:732; Sag C-417/10 3M Italia ECLI:EU:C:2012:184, præmis 25, og kendelse i sag C-529/10 Safilo ECLI:EU:C:2012:188, præmis 18.
Deposition [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17 January 2013, p. 69: 24-25, p. 70: 1-6.
Se betragtning 429.
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 117, par.
Se OECD's TP-retningslinjer fra 1995, afsnit 1.20.
6-12: […].
Se også OECD's TP-retningslinjer fra 2010, afsnit 1.42, og OECD's TP-retningslinjer fra 2017, afsnit 1.51.
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 73 par.
I TP-rapporten afgives der kun den unøjagtige erklæring om, at det resterende overskud »may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS«.
25, p. 74 par.
Den efterfølgende TP-rapport fra 2017, s. 21 og 32.
1-7.
Det er derfor ikke korrekt, når Amazon anfører, at kontrollen med udnyttelsen af de immaterielle aktiver i praksis påhviler LuxSCS, fordi de immaterielle aktiver kunne gives i licens til et andet selskab i et scenarie, hvor LuxOpCo var tabsgivende.
1-4.
Se betragtning 321.
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 105, par.
Licensaftalen, afsnit 1.5 (Licensens formål), 2.1 a) (Meddelelse af eksklusiv IP-licens), 2.1 b) (Afledte værker), 2.3 (Vedligeholdelse), 4.1 (Periode) og afsnit 9.2 (Forebyggelse af retsstridig adfærd).
25, p. 106, par.
Licensaftale, afsnit 9.2 (Forebyggelse af retsstridig adfærd).
1-15: […], Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 107 par.
Amazon bekræftede denne fortolkning af bestemmelse 9.2 i sin skrivelse af 7. juni 2017, se s. 2.
2-5: […].
Licensaftale, afsnit 9.5 (Overholdelse, databeskyttelse).
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 102, par.
Licensens formål i licensaftalen er identisk med licensens formål i CSA-aftalen i forbindelse med de licenser, der er opnået af LuxSCS.
4-14.
Se CSA-aftalen, afsnit 1.13 a).
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 41: par.
I det omfang afledte værker ikke var omfattet af tildelingen til LuxSCS i henhold til aftalen, opnåede LuxSCS en uigenkaldelig, eksklusiv og royaltyfri verdensomspændende licens til de pågældende afledte værker, herunder en ret til at meddele underlicens for dem i hele de immaterielle aktivers levetid.
22-25:[…].
Enhver tildeling af eller licens til de afledte værker forblev imidlertid samtidig licenseret til LuxOpCo, som i henhold til licensaftalen har fået meddelt en uigenkaldelig og eksklusiv licens til de immaterielle aktiver og alt andet IP, som LuxSCS besidder inden for det europæiske territorium.
Amazon's submission of 22 July 2016, p. 1.
Licensaftale, afsnit 1.5 (Licensens formål), 2.1 a) (Meddelelse af IP-licens), 2.1. b) Afledte værker.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business, p. 4.
Se betragtning 124.
Amazon provides the following example: ‘By way of illustration, a very large brick-and-mortar retailer might have tens of thousands products for sale: in contrast, Amazon's European websites offered nearly 3,7 million distinct products for sale in 2005 and around [20-30] million in 2013.
I sin bemærkning af 19. marts 2015 anførte Amazon, at Amazon-koncernens ansatte, som var involveret i udvikling og vedligeholdelse af de immaterielle aktiver, hverken er ansat af LuxSCS eller enheder, der deltager i LuxSCS.
A very successful brick-and-mortar retailer might process tens of thousands transactions each year: in 2005, Amazon's European websites processed nearly 71 million distinct orders, and that number grew to over [1-1,5] billion in 2013.
I den pågældende periode havde LuxSCS også aktier i Amazon Eurasia Holdings Sarl.
It would simply not be possible to employ a sufficient number of individuals, for example, to determine the price on millions of unique products – let alone to decide what the in-stock levels should be for those products or individually to process every customer order.’
Se betragtning 104 og fodnote 27.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business, p. 3.
Se betragtning 454-455.
The following example is provided: ‘While some functionality, such as, for example, identity, which allows customers to log on the website, or Item Master Service, which maintains a catalogue of all products sold on Amazon, has been provided since the very first days of Amazon's operations, the underlying technology would have been rewritten entirely (and continuously) over the years. [..] the identity technology used by Amazon in 2010 had little to do with the identity technology used prior to 2005 – the 2005 service has been disassembled and rewritten as a number of smaller, more manageable services that together provide the identity functionality, to adapt the technology to the evolution of the scope of Amazon's operations.’
Amazon bekræftede, at »neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee«.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business, p. 1.
Se Amazons skrivelse af 7. juni 2017, s. 1.
The hardware technology is physical devices, in particular servers.