natgillin/translations-raw huggingface dataset:
Όπως εξηγείται στο υπόμνημα της Amazon της 21ης Αυγούστου 2015, η LuxSCS ανέλαβε τη νόμιμη κυριότητα των δεδομένων ευρωπαίων πελατών που είχαν συγκεντρώσει η Amazon Int'l Sales, Inc. και η Amazon Int'l Marketplace, Inc. στο πλαίσιο της αναδιάρθρωσης των ευρωπαϊκών εργασιών.
Any action taken by the Commission or by a Member State, acting at the request of the Commission, with regard to the unlawful aid interrupts the limitation period.
Η βάση δεδομένων πελατών αναπτύχθηκε περαιτέρω και διατηρήθηκε από τη LuxOpCo.
Each interruption starts time running afresh.
Αυτά περιλαμβάνουν το εμπορικό σήμα, την εμπορική ονομασία, την τεχνοτροπία, τους λογοτύπους, την παρουσίαση της Amazon και τα συναφή άυλα στοιχεία ενεργητικού.
The limitation period is suspended for as long as the decision of the Commission is the subject of proceedings pending before the Court of Justice.
Στα σημεία 1.1, 1.4 και 1.11 της ΣΕΚ ορίζονται τα εξής: «Notwithstanding the foregoing, the parties expressly agree that the […][Intangibles] does not include any World Wide Web domain names».
Finally, any aid with regard to which the limitation period has expired is deemed to be existing aid.
Όπως εξηγείται στο υπόμνημα της Amazon της 12ης Ιουνίου 2015, η LuxSCS μεταβίβασε τις μετοχές της LuxOpCo στην Amazon Europe Core S.à r.l. στις 16 Δεκεμβρίου 2013.
Amazon argues that any aid granted under the contested tax ruling is existing aid, because the contested tax ruling is an individual measure granted to it more than 10 years before the Commission started its State aid investigation into that ruling.
Έκθεση ενδοομιλικής τιμολόγησης, σ. 30.
The contested tax ruling was indeed issued more than 10 years before the Commission started its investigation, namely on 6 November 2003.
Υπόμνημα της Amazon της 5ης Μαρτίου 2015, αιτιολογική σκέψη 6 και εσωτερικό έγγραφο της Amazon: επιστολή της Amazon προς τη φορολογική διοίκηση του Λουξεμβούργου της 14ης Απριλίου 2006, σ. 2.
However, contrary to what Amazon claims, that does not mean that all and any aid granted under it constitutes existing aid that cannot be recovered.
Έκθεση ενδοομιλικής τιμολόγησης, σ. 13.
In the present case, the aid granted as a result of the contested tax ruling was granted on an annual basis, at the moment when LuxOpCo had to pay its corporate income tax in Luxembourg.
Επίσημος πωλητής είναι η εταιρεία που έχει την κυριότητα των αγαθών και τα προσφέρει προς πώληση και είναι υπεύθυνη για την είσπραξη και την καταβολή του φόρου προστιθέμενης αξίας.
That is because the purpose of the contested tax ruling was to enable LuxOpCo to determine, over a certain period of time, its annual corporate income tax liability in Luxembourg.
Βουλή των Κοινοτήτων (House of Commons) του Κοινοβουλίου του Ηνωμένου Βασιλείου: Report on HMRC's 2011-2012 Accounts (Έκθεση για τους λογαριασμούς του 2011-2012 της φορολογικής και τελωνειακής αρχής του Ηνωμένου Βασιλείου, HMRC) — Γραπτές αποδείξεις της Amazon EU SARL προερχόμενες από τον Andrew Cecil (Διευθυντή Δημόσιας Πολιτικής ΕΕ, LuxOpCo, Λουξεμβούργο), 13 Νοεμβρίου 2012: «Amazon EU SARL owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss. From Luxembourg, Amazon EU SARL processes and settles payments from its European customers.»
That ruling endorses a transfer pricing arrangement that allows LuxOpCo to determine its transfer prices, which in turn determine its annual taxable profit.
Διατίθεται στη διεύθυνση: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
That amount of profit is then declared in its annual corporate income tax declaration, which Luxembourg has accepted each and every year during the relevant period.
Υπόμνημα της Amazon της 22ας Μαρτίου 2016, σ. 1-2 και παράρτημα E αυτού.
The aid is thus granted under the contested tax ruling every year that that declaration is accepted by the Luxembourg tax administration.
Η LuxOpCo ανέλαβε τη συγκεντρωτική ταμειακή διαχείριση και τη διαχείριση της ρευστότητας των ευρωπαϊκών εργασιών της Amazon· πρβλ. εσωτερικό έγγραφο της Amazon: Luxembourg Headquarters – Overview, σ. 11-17 και εσωτερικό έγγραφο της Amazon: Pre & Post Goldcrest Balance Sheet Analysis, σ. 1 και εσωτερικό έγγραφο της Amazon: Advance Tax Agreement (συμφωνία προκαταβολής φόρου), επιστολή της Amazon προς τον κ. […], 2 Απριλίου 2014, παράγραφος 11, και εσωτερικό έγγραφο της Amazon: «EU Policies and Procedures Manual», της 1ης Μαΐου 2006, σ. 3.
What this means for the present case is that only aid granted before 24 June 2004 constitutes existing aid, since the limitation period laid down by Article 17 of Regulation (EU) 2015/1589 was interrupted on 24 June 2014, the date on which the Commission sent a letter to Luxembourg requesting information on any rulings granted to Amazon.
Επιστολή της Amazon της 14ης Απριλίου 2006 προς τη φορολογική διοίκηση του Λουξεμβούργου, σ. 2.
As explained by Amazon, even though the contested tax ruling was obtained in 2003, LuxOpCo did not start to use the transfer pricing arrangement endorsed therein for the purposes of determining its annual corporate income tax liability in Luxembourg until 2006.
Στο πλαίσιο της ενιαίας φορολογικής μονάδας (régime d'intégration fiscal), η μητρική εταιρεία μπορεί να φορολογείται ως όμιλος μαζί με μία ή περισσότερες από τις θυγατρικές της.
Consequently, there are no fiscal years before 24 June 2004 in which the ruling was used to assess LuxOpCo's annual taxable profit and the Luxembourg tax administration accepted a tax declaration based on that assessment.
Για σκοπούς φόρου εισοδήματος εταιρειών, αυτό σημαίνει ότι οι θυγατρικές θεωρούνται ότι έχουν απορροφηθεί από τη μητρική εταιρεία.
In any event, the Commission recalls that by letter of 23 December 2004 the Luxembourg tax administration confirmed the continued validity of the transfer pricing arrangement endorsed by the contested tax ruling following a delay in the implementation of the restructuring of Amazon's European operations, for which that ruling was initially requested.
Για να είναι επιλέξιμη για σχηματισμό ενιαίας φορολογικής μονάδας, η μητρική εταιρεία πρέπει να κατέχει, άμεσα ή έμμεσα, συμμετοχή τουλάχιστον 95 % στο μετοχικό κεφάλαιο θυγατρικής, και τόσο η ενοποιημένη μητρική εταιρεία όσο και οι θυγατρικές πρέπει να είναι κεφαλαιουχικές εταιρείες με φορολογική έδρα στο Λουξεμβούργο, οι οποίες υπόκεινται πλήρως σε φόρο εισοδήματος εταιρειών.
All aid granted to LuxOpCo and the Amazon group by way of the contested tax ruling therefore constitutes new aid.
Η ενοποίηση έχει διάρκεια τουλάχιστον πέντε λογιστικών ετών [άρθρο 164bis του νόμου περί φορολογίας εισοδήματος (LIR)].
NO GENERAL PRINCIPLE OF LAW PREVENTS RECOVERY
Υπόμνημα της Amazon της 6ης Μαρτίου 2017, παράρτημα 28a.
Article 16(1) of Regulation (EU) 2015/1589 provides that the Commission shall not require recovery of the aid if this would be contrary to a general principle of Union law.
Βλέπε ενότητα 2.3.3.3.
Luxembourg argues that the principles of legal certainty and legitimate expectations stand in the way of recovery in the present case, first, because the Commission is retroactively applying an allegedly new approach to transfer pricing and, second, because the Code of Conduct Group (Business Taxation) and the OECD Forum on Harmful Tax Practices had assured Luxembourg that its tax ruling practice based on Article 164(3) LIR and the Circular is consistent with the OECD Code of Conduct and the OECD TP Guidelines.
Εσωτερικά έγγραφα της Amazon: Amended and Restated Service Agreement (τροποποιημένη και αναδιατυπωμένη σύμβαση παροχής υπηρεσιών) μεταξύ LuxOpCo και Amazon.fr SARL, Amended and Restated Service Agreement (τροποποιημένη και αναδιατυπωμένη σύμβαση παροχής υπηρεσιών) μεταξύ LuxOpCo και Amazon.fr Logistique SAS, Amended and Restated Service Agreement (τροποποιημένη και αναδιατυπωμένη σύμβαση παροχής υπηρεσιών) μεταξύ LuxOpCo και Amazon.co.uk Ltd., Amended and Restated Service Agreement (τροποποιημένη και αναδιατυπωμένη σύμβαση παροχής υπηρεσιών) μεταξύ LuxOpCo και Amazon Logistik GmbH, και Amended and Restated Service Agreement (τροποποιημένη και αναδιατυπωμένη σύμβαση παροχής υπηρεσιών) μεταξύ LuxOpCo και Amazon.de GmbH, όλες της 1ης Μαΐου 2006.
The principle of legal certainty is a general principle of EU law that predicates the predictability of rules and their legal effects.
Βλέπε αιτιολογική σκέψη 109.
According to the case law, the principle of legal certainty prevents the Commission from indefinitely delaying the exercise of its powers.
Συμβάσεις παροχής υπηρεσιών, σημείο 4.1 (Fees): «In consideration of [EU Local Affiliate]'s performance of the Services, [LuxOpCo] shall pay [EU Local Affiliate] fees (the “Service Fees”) equal to the Applicable Costs (as defined in Exhibit 1) incurred by [EU Local Affiliate] in providing the corresponding Services, plus the Applicable Markup set forth in Exhibit 1. […] ».
The Court of Justice has also stated that the only grounds on which, in exceptional cases, that principle may be invoked, is when the Commission has manifestly failed to act and has clearly breached its duty of diligence in the exercise of its supervisory powers.
Στο παράρτημα 1 (Exhibit 1) προβλέπεται ότι το «εφαρμοστέο κόστος» είναι το άθροισμα όλων των λειτουργικών εξόδων, όπως καθορίζονται βάσει των γενικώς αποδεκτών λογιστικών αρχών στις ΗΠΑ, τα οποία σχετίζονται άμεσα ή έμμεσα με τις Υπηρεσίες, μη συμπεριλαμβανομένων χρεωστικών τόκων, μερισμάτων καταβληθέντων από τοπική συνδεδεμένη εταιρεία ΕΕ, εξόδων συναλλάγματος ή οποιωνδήποτε άλλων εξόδων που εξαιρούνται με κοινή συμφωνία, κατά περίπτωση.
However, when a measure has been granted without having been notified, the mere fact that there has been a delay by the Commission in ordering recovery does not suffice in itself to render that recovery decision unlawful under the legal certainty principle.
Το «εφαρμοστέο περιθώριο κέρδους» είναι ποσοστό του εφαρμοστέου κόστους το οποίο κυμαίνεται από 3 έως 8 %, ανάλογα με τα χαρακτηριστικά της παρεχόμενης υπηρεσίας και την τοπική συνδεδεμένη εταιρεία ΕΕ.
In the present case, since the contested tax ruling was never notified to the Commission by Luxembourg, nor otherwise publicly available, the Commission could only have learnt of ts existence when Luxembourg responded to its request for information on 4 August 2014.
Όπως εξηγείται στο προοίμιο των συμβάσεων παροχής υπηρεσιών, το κόστος πλέον περιθωρίου κέρδους καθορίζεται βάσει «συνολικής οικονομικής ανάλυσης» του ύψους της αμοιβής υπό συνθήκες πλήρους ανταγωνισμού για τις υπηρεσίες που παρέχουν οι τοπικές συνδεδεμένες εταιρείες ΕΕ στην LuxOpCo.
The principle of legitimate expectations can be invoked by any person in a situation where an EU authority ‘has caused him to entertain expectations which are justified’.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.1 a), και σημείο 1.5 σχετικά με το αντικείμενο της άδειας («Licensed Purpose»).
Important limitations apply to invoking that principle, however, as decided by the Court of Justice.
Κατά το σημείο 2.1 a): «(a) “Exclusive Intellectual Property License Grant”.
First, the Court has stated that that principle cannot be invoked unless the person invoking it ‘has been given precise assurances by the administration’.
Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property during the Term, solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof); and (iii) sublicense to Affiliates or third parties the foregoing rights, including the right to sublicense to further third parties. […] ».
Second, Member States cannot invoke that principle in cases where they have failed to notify the aid measure to the Commission.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 1.4: «“European Country” means “(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Time [ 30 April 2006], of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as “Applicant countries” or “Other European countries” on the Web page located at http://europa.eu.int/abc/governments/index_en.htm#, or any successors thereto or replacements thereof. »
Third, the Commission's alleged failure to act is irrelevant when an aid measure has not been notified to it and, consequently, the Commission's silence cannot be interpreted as an implicit authorisation of the measure that may give rise to legitimate expectations.
Εσωτερικό έγγραφο της Amazon: σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.5 (License Fee), και Exhibit A.
Consequently, since the Commission never gave precise assurances to Luxembourg that the contested tax ruling does not constitute aid and Luxembourg never notified the contested tax ruling to the Commission, Luxembourg cannot rely on the principle of legitimate expectations.
Τα εν λόγω άυλα στοιχεία ενεργητικού αναφέρονται ως «Derivative Works» ( «παράγωγα έργα») στη σύμβαση παραχώρησης άδειας εκμετάλλευσης, όρος ο οποίος, κατά το σημείο 1.3 σημαίνει «όλα τα νέα έργα που δημιουργεί η AEU [LuxOpCo] ή που δημιουργούνται για την AEU [LuxOpCo] από προϋφιστάμενο υλικό που περιέχεται στη διανοητική ιδιοκτησία της Amazon EHT [LuxSCS] ή ως αποτέλεσμα πρόσβασης στη διανοητική ιδιοκτησία της Amazon EHT [LuxSCS] ή χρήσης αυτής [συμπεριλαμβανομένων των άυλων στοιχείων ενεργητικού][…]» ( «any and all new works created by or for AEU [LuxOpCo] from pre-existing material contained within, or as a result of access to or use of the Amazon EHT [LuxSCS] Intellectual Property [including the Intangibles][…]»).
Luxembourg's subsequent claim that the Commission adopted a novel approach for a finding of State aid to the present case cannot be accepted.
Εσωτερικό έγγραφο της Amazon: σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.1 b): «AEU [LuxOpCo] irrevocably and exclusively assigns and agrees to assign to Amazon EHT [LuxSCS], its successors, and assigns, all right, title, interest and ownership in and to any and all Derivative Works of the Amazon EHT [LuxSCS] Intellectual Property created by or for AEU [LuxOpCo] as provided under Section 2.1(a)».
First, in response to an argument made by a Member State that direct taxation fell under its fiscal autonomy, the Court of Justice explicitly acknowledged, in a judgment of 1974, the application of the State aid rules in the field of direct taxation.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, ενότητα 9.2: «(a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorised use of any Amazon EHT [LuxSCS] Intellectual Property.
Since a tax ruling is no more than an interpretation of the tax rules to a particular situation, upon which a taxpayer may rely to determine its tax burden in a particular Member State, the State aid rules necessarily apply to tax rulings as well, as explicitly acknowledged by the Commission in its 1998 Notice on the application of the State aid rules to measures relating to direct business taxation (‘the 1998 Notice’).
AEU [LuxOpCo] agrees to promptly inform Amazon EHT [LuxSCS] of any such unauthorised use that comes to the AEU [LuxOpCo]'s attention.
Second, the Commission adopted a series of decisions in 2002 to 2004 in which it concluded that several tax schemes in various Member States constituted State aid because they endorsed a method of assessment of taxable income for certain categories of undertaking that departed from a reliable approximation of an arm's length outcome or otherwise benefitted certain multinational group companies under the ordinary rules of corporate taxation.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorised use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement any may retain all recoveries from any such suits.»
That a method of assessment of taxable income producing an outcome that diverges from the arm's length principle results in the grant of State aid for its beneficiary/-ies was explicitly endorsed by the Court of Justice in a 2006 judgment.
Βλέπε επίσης, σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.3 (Maintenance) και σημείο 9.5 (Compliance, Data Protection).
Luxembourg further submits that it was explicitly confirmed at the Council (ECOFIN) meeting of 27 May 2011 that, in view of the adoption of the Circulars, Luxembourg's tax ruling practice should not be evaluated according to the Code of Conduct Group and that an agreement in a Code of Conduct Group meeting that ‘there [is] no need for the [Luxembourg tax measure on companies engaged in intra-group financing activities] to be assessed against the criteria of the Code of Conduct’ constitutes a precise assurance as to appropriateness of the general tax ruling practice of Luxembourg.
Εσωτερικό έγγραφο της Amazon: σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 3.1.
However, those submissions cannot be accepted as substantiating a claim of either legal certainty or legitimate expectations.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 7 (No Warranties): «Each party provides its materials and services to the other pursuant to this agreement “as is,” “with all faults” and without warranties of any kind, express, implied, statutory or otherwise, including any implied warranties of merchantability, fitness for a particular purpose, reasonable care, workmanlike effort, results, lack of viruses, accuracy or completeness, all of which each party expressly disclaims, and each party assumes the entire risk as to the results and performance of those services and the materials. There is no warranty of title or noninfringement of any intellectual property rights or any warranty against interference with either party's or any other entity's enjoyment of information provided to it relating to this agreement ».
First, the Code of Conduct and the State aid rules pursue different objectives: while the Code of Conduct aims at tackling harmful tax competition between Member States, the State aid rules seek to address distortions of competition that result from favourable treatment by Member States, also in the form of tax reductions, of certain undertakings.
Τα λεγόμενα «third party materials».
Second, the Code of Conduct is not a legally binding instrument.
Για παράδειγμα, τον Φεβρουάριο του 2011, η LuxOpCo απέκτησε την πλήρη κυριότητα του ομίλου LoveFilm, συμπεριλαμβανομένης της διανοητικής ιδιοκτησίας του εν λόγω ομίλου (βλέπε υπόμνημα της Amazon της 4ης Μαΐου 2015).
It is a forum of discussion for Member States on measures which have, or may have, a significant impact on the location of businesses within the Union.
Στην ενότητα 3.2 της σύμβασης παραχώρησης άδειας εκμετάλλευσης προβλέπονται τα εξής: «Third Party Materials, From time to time during the Term, AEU [LuxOpCo] may license or otherwise acquire rights to or ownership of third party materials, which AEU [LuxOpCo] may use in connection with the Licensed Purpose (“Third Party Materials”).
While the Code of Conduct group enjoys a certain margin of discretion, the Commission enjoys no discretion in determining whether a tax measure falls to be considered State aid, since that notion is an objective one.
If in connection with obtaining a license to Third Party Materials, AEU [LuxOpCo] acquires the right to sublicense such Third Party Materials to Amazon EHT [LuxSCS], then AEU [LuxOpCo] hereby grants to Amazon EHT [LuxSCS] a royalty free and non-exclusive right and license to use such Third Party Materials during the Term in the same manner as and for the same purposes that such Third Party Materials have been licensed to AEU [LuxOpCo].
Third, the Code of Conduct was adopted by the Council (ECOFIN), not the Commission, and therefore cannot bind the Commission in the exercise of its State aid competence.
If AEU [LuxOpCo] acquires ownership of any Third Party Materials, then AEU [LuxOpCo] hereby grants Amazon EHT [LuxSCS] a royalty free and non-exclusive tight and license to use such Third Party Materials during the Term to the full extent that AEU [LuxOpCo] can use such Third Party Materials as the owner of the Third Party Material ».
Fourth, the Code of Conduct considered the Circulars on intra-group financing in general, whereas this Decision examines a specific tax ruling granted in favour of a specific company not related to intra-group financing.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 2.1 a) (Exclusive Intellectual Property License Grant).
Consequently, an agreement in the Code of Conduct Group meeting can neither bind nor restrict the Commission's actions in exercising its powers which are conferred on it by the Treaty in the field of State aid.
Βλέπε υποσημείωση 64.
The same is true for the agreements reached on 6 December 2011 in the OECD Forum, according to which ‘the following 10 regimes did not need to be examined further […] Luxembourg – Advance tax analysis for intra-group financing’.
Συμβάσεις παροχής υπηρεσιών, σημείο 3.1 (Use by Provider).
The OECD is not a Union institution, nor is the Union a member of that organisation, and its conclusions, which are non-binding, cannot bind the institutions of the Union.
Συμβάσεις παροχής υπηρεσιών, σημείο 3.2 (Ownership by Company).
Moreover, far from giving a precise assurance, the OECD Forum refrained from further examining the Luxembourg tax analysis for intra-group financing.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 4.1 (Term).
It is therefore impossible to draw any kind of conclusions or inferences from this statement as regards the application of the State aid rules to the contested tax ruling, which is an individual transfer pricing ruling unrelated to intra-group financing.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 4.2 (Immediate Termination upon Notice for Change of Control or Substantial Encumbrance).
Amazon similarly invokes the principle of legitimate expectations, arguing that the Commission's investigation was based on a novel approach to the State aid rules.
Σύμβαση παραχώρησης άδειας εκμετάλλευσης, σημείο 4.3 (Termination After Failure to Cure of Performance).
The Commission has already explained in Recital 626 why that claim is unfounded.
Βλέπε αιτιολογική σκέψη 128 για τους ορισμούς των όρων που χρησιμοποιούνται στον υπολογισμό του τέλους άδειας.
This means that the legitimate expectation must arise from a previous behaviour of the Commission that, for instance, had already adopted a decision on the same or identical aid scheme.
Μετά την τροποποίηση, ως «κέρδη εκμετάλλευσης που πραγματοποιούνται στην ΕΕ» νοούνται τα έσοδα που πραγματοποιούνται στην ΕΕ μείον το κόστος πωληθέντων (COGS) στην ΕΕ και τα λειτουργικά έξοδα που πραγματοποιούνται στην ΕΕ και, όπως συμφωνείται κατά καιρούς από τους συμβαλλομένους, ορισμένα έξοδα, σε τιμή κόστους, τα οποία δεν περιλαμβάνονται στα λειτουργικά έξοδα της AEU.
Amazon did not refer to any such acts of the Commission, but instead claimed that ‘the application of State aid rules to individual tax rulings on transfer pricing has never been subject of any previous statement by the Commission’.