natgillin/translations-raw huggingface dataset:
In conclusion, the Commission finds that Luxembourg, in breach of Articles 107(1) and 108(3) of the Treaty, has unlawfully granted State aid to LuxOpCo and the Amazon group by way of the contested tax ruling and by accepting each year a corporate income tax declaration based thereon which Luxembourg is required to recover by virtue of Article 16 of Regulation (EU) 2015/1589 from LuxOpCo and, if the latter fails to repay the full amount of the aid, from the Amazon group or any of its successors, or group companies for the outstanding amount of aid.
Siirdehindade aruanne, lk 28.
Accordingly, the Commission,
Amadeuse andmebaas on Euroopa avaliku ja erasektori ettevõtjaid käsitleva finantsteabe andmebaas.
HAS ADOPTED THIS DECISION:
Seda peab Bureau van Dijk ehk or BvD, ettevõtlus- ja äriteavet avaldav ettevõtja.
Article 1
Maksunõustaja piiras otsingu järgmiste riikidega: Belgia, Taani, Saksamaa, Iirimaa, Kreeka, Hispaania, Prantsusmaa, Itaalia, Luksemburg, Madalmaad, Austria, Portugal, Soome, Rootsi ning Norra ja Šveits.
The tax ruling of 6 November 2003, by virtue of which Luxembourg endorsed a transfer pricing arrangement proposed by Amazon.com, Inc. that allowed Amazon EU S.á.r.l. to assess its corporate income tax liability in Luxembourg from 2006 to 2014 and the subsequent acceptance of the yearly corporate income tax declaration based thereon constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by Luxembourg in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
Kasutati järgmisi märksõnalisi otsingusõnu: arvutus-, disain, turundus, kaubandus, programmeerimine, reklaam, teenused, veebidisain.
Article 2
Algoriel, Askell, Decade, Seresco SA, Societe de Gestion de Terminaux Informatiques, Solutec ja Sydelis.
Luxembourg shall recover the incompatible and unlawful aid referred to in Article 1 from Amazon EU S.á r.l.
Siirdehindade aruanne, V lisa.
Any sums that remain unrecoverable from Amazon EU S.á r.l., following the recovery described in the preceding paragraph, shall be recovered from the Amazon group.
Siirdehindade aruanne, V lisa, lk 46.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Siirdehindade aruanne, lk 31.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Siirdehindade aruanne, lk 32.
Article 3
Siirdehindade aruanne, lk 34.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Kuna LuxSCSi koheldi Luksemburgis maksustamise mõttes läbipaistva üksusena, ei peeta litsentsitasusid, mida LuxOpCo maksis LuxSCSile, mitte LuxSCSi Luksemburgis maksustatavaks tuluks, vaid tema USA partnerite maksustatavaks tuluks.
Luxembourg shall ensure that this Decision is implemented within four months following its date of notification.
Lisaks sellele ei ole Luksemburg alates 1. jaanuarist 2004 kehtestanud mitteresidentidest tasusaajatele immateriaalse vara litsentsitasudelt kinnipeetavat maksu.
Article 4
Seega ei võtnud Luksemburg LuxSCSi kasumilt mingit maksu.
Within two months following notification of this decision, Luxembourg shall submit information regarding the methodology used to calculate the exact amount of aid.
Seevastu, kuna USA ei pea LuxSCSi maksustamise mõttes läbipaistvaks, vaid pigem Luksemburgis asuvaks eraldi äriühinguks, võib LuxSCSi partnerite maksustamine USAs lõputult edasi lükkuda, kui LuxSCSi kasumit ei tooda USAsse tagasi.
Luxembourg shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
LuxSCSi erinev maksukohtlemine Luksemburgis (maksustamise mõttes läbipaistev) ja USAs (maksustamise mõttes läbipaistmatu) tekib seega niinimetatud hübriidsest ebakõlast, st erinevusest Luksemburgi ja USA maksueeskirjades, milles käsitletakse ettevõtja iseloomustust.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Nagu on selgitatud põhjenduses 127.
Article 5
Kõnealused tugiteenused hõlmasid muu hulgas üldisi haldus-, korporatiivseid suhteid ja suhtekorraldust, raamatupidamist ja auditeerimist, eelarvestamist, maksualast ja juriidilist tuge ning koolitust ja töötajate arendamist.
This Decision is addressed to the Grand Duchy of Luxembourg.
Amazoni 21. augusti 2015 esitatud teave, lk 7–8.
Done at Brussels, 4 October 2017.
[3. nõustaja] aruanne, 11. mai 2017, preambul, lk 7.
For the Commission
[3. nõustaja] aruanne, 11. mai 2017, punktid 18 ja 67, lk 8 ja 30.
OJ C 44, 6.2.2015, p. 13.
Nagu on selgitatud [3. nõustaja] aruande punktis 20, seisneb „[t]he main difference between traditional retailers and online retailers lies in the product distribution channel used: Online retailers sell their products through a website and deliver them to customers using advanced information systems and complex logistics infrastructure without physical stores.
If not otherwise stated, the Commission accepted all of Luxembourg's and Amazon's requests for an extension of deadline.
Their cost structure reflects the investments in the IT and in shipping and logistics infrastructure and technology; Traditional physical retailers distribute their products in stores, and bear the costs of renting the physical outlets, which are not borne by online retailers.“
Confidential information.
[3. nõustaja] aruanne, 11. mai 2017, punktid 24–25, lk 11.
The designation ‘LuxOpCo’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
[3. nõustaja] aruanne, 11. mai 2017, punkt 29, lk 13.
The designation ‘LuxSCS’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Aruandes märgitakse, et need riigid on Saksamaa, Hispaania, Prantsusmaa, Itaalia ja Ühendkuningriik.
Several exchanges on confidentialities have taken place, which are however not separately mentioned in this Section.
[3. nõustaja] aruanne, 11. mai 2017, punkt 11, lk 5.
OJ C 44, 6.2.2015, p. 30.
[3. nõustaja] aruanne, 11. mai 2017, punkt 12, lk 5.
Amazon internal documents: Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into and effective as of 1 January 2005, Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into on 2 July 2009 and effective as of 5 January 2009, and First amendment to Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into in February 2014 and effective as of 1 January 2014.
[3. nõustaja] aruanne, 11. mai 2017, punkt 77, lk 33–34.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1).
Vt Amazon.com Inc. aastaaruanne 2016, lk 3: „We serve consumers through our retail websites and focus on selection, price, and convenience.“
Regulation (EC) No 659/1999 was repealed and replaced by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9), with effect from 14 October 2015.
Amazon pakub laia valikut vastupidavaid tarbekaupu, mille hulgas on elektroonika- ja üldkaubad ning meediatooted, mis on kättesaadavad nii füüsilises kui ka digitaalses vormis, näiteks raamatud, muusika, videod, mängud ja tarkvara; Amazon.com, Inc. aastaaruanne 2016, lk 68.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
Mugavuse alus on pidev uuenduslikkus tarkvara väljatöötamises, turustamises ja haldamises; Vt Amazon.com Inc. aastaaruanne 2006, lk 4.
See Recital 13.
Nagu Amazoni töötajad oma avaldustes täiendavalt kinnitasid, vt [tootejuhtimise vanemasepresidendi – jaemüük, Amazon Corporate LLC, USA] 16. juuni 2008. aasta e-kiri dokumendis: [Amazon Corporate LLC, USA rahvusvahelise jaemüügi valdkonna asepresidendi, kogu Euroopa (LuxOpCo, Luksemburg) jaemüügitegevuse eest vastutanud endise Euroopa jaemüügi juhi] tunnistus – tõend nr 25: „We need to continue to focus on the retail basics: driving down COGS, driving fast track in-stock, category expansion, selection expansion within categories.“; ja Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate isikute ärivaldkonna juht (näiteks Marketplace), LuxOpCo, Luksemburg], 4. november 2014, punkt 826:17–18: „You know, we are a very physical business at the end of the day.“
The License Agreement was submitted by Amazon on 5 March 2015, Annex 4 (together with the later Amendment 1 of IP License Agreement as effective as of January 1 2009).
Amazoni lõplik versioon: [Rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopa (LuxOpCo, Luksemburg) jaemüügi juht, kes vastutas kogu Euroopa jaemüügi eest] 3. november 2014, punkt 427:18–23.
Amazon.com Inc., 2016 Annual Report, p. 3.
Amazoni kohtujärgne ülevaade, lk 18, punkt 35, ja Amazoni lõplik versioon: [Rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopa (LuxOpCo, Luksemburg) jaemüügi juht, kes vastutas kogu Euroopa jaemüügi eest], 3. november 2014, punkt 427:18–23, Amazoni lõplik versioon: [Rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopa (LuxOpCo, Luksemburg) jaemüügi juht, kes vastutas kogu Euroopa jaemüügi eest] 3. november 2014, punkt 427:18–23.
Amazon.com Inc., 2003 Annual Report, p. 5.
Amazoni kohtujärgne kokkuvõte, lk 19, punktid 39–41.
Fulfilment refers to the process initiated in a company when an order for a product is received.
Amazoni kohtujärgne kokkuvõte, lk 28, punkt 71.
This includes warehousing, finding the item ordered, packaging it, and dispatching it (directly or through third parties).
Valik hõlmab ka sobivate tarvikute omamist.
https://services.amazon.com/fulfillment-by-amazon/benefits.htm/ref=asus_fba_hnav.
Õigete tarvikute pakkumine on Amazoni jaoks väga tähtis, eelkõige tema elektrooniliste kaupade müügis positiivse marginaali saavutamise seisukohast.
Amazon.com Inc., 2002 Annual Report, p. 2.
Vt [asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014. aasta tunnistus, lk 21, punktid 11–12: „You need to have something to sell, right?“; Vt ka Amazoni lõplik protokoll: [Euroopa jaemüügi valdkonna asepresident, kes vastutab kogu Euroopa jaemüügi eest, endine Prantsusmaa piirkonna juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 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.“
Amazon Post trial brief, p. 81, par.
Amazoni lõplik versioon: [Rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopa (LuxOpCo, Luksemburg) jaemüügi juht, kes vastutas kogu Euroopa jaemüügi eest], 3. november 2014, punkt 420:3–4.
253.
Amazoni kohtujärgne kokkuvõte, lk 30, punkt 78.
The term ‘EU websites’ as used throughout this Decision excludes www.amazon.nl, since this website was launched after the period subject to review in this Decision.
[Asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014. aasta tunnistus, lk 42, punktid 15–20.
Amazon.com Inc., 2016 Annual report, p. 3.
[Asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014. aasta tunnistus, lk 73, punktid 20–25, lk 74, punktid 2–6.
Amazon.com Inc., 2016 Annual report, p. 4 and 67.
Lokaliseerimise suurt tähtsust kinnitati Amazoni töötajate avaldustes: [Asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014. aasta tunnistus, lk 95, punktid 5–6. „Retail is a very local thing, […]“; Amazoni lõplik versioon: [Euroopa jaemüügi valdkonna asepresident, kes vastutab kogu Euroopa jaemüügi eest, endine Prantsusmaa piirkonna juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 909:10–17: „[…]important for us to understand is not what is selling somewhere else; it's what local customer needs and wants“.
The term ‘EU Local Affiliates’ as used throughout this Decision includes Amazon.co.uk Ltd, Amazon.fr SARL, Amazon.fr Logistique SAS, Amazon.de GmbH and Amazon Logistik GmbH which all were EU Local Affiliates as of 1 May 2006.
[Asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014. aasta tunnistus, lk 43, punktid 19–21.
TP Report, p. 12.
Amazoni lõplik versioon: [Asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 961: 17–23.
Amazon's submission of 5 March 2015: Annex 6.
[Asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014. aasta tunnistus, lk 25, punktid 19–20.
TP Report, p. 13: ‘As of the Restructuring Date, LuxSCS' principal activities will be limited to those of an intangible holding company and a participant in the ongoing development of the Intangibles through the CSA.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate isikute ärivaldkonna juht (näiteks Marketplace), LuxOpCo, Luksemburg], 4. november 2014, punkt 761:19–24.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license’.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate isikute ärivaldkonna juht (näiteks Marketplace), LuxOpCo, Luksemburg], 4. november 2014, punkt 762:1–7, punkt 763: 9–10.
Amazon's letter of 20 April 2006 to the Luxembourg tax administration (as drafted by Amazon's tax advisor [Advisor 1]), p. 2: ‘EHT [LuxSCS], a wholly owned indirect subsidiary of Amazon.com Inc. was created for the purpose of holding and developing intellectual property (by way of financial contribution only). […] EHT [LuxSCS] has an activity limited to the mere holding of Amazon's EU intellectual property, the shares in AEU and has concluded a limited number of legal agreements necessary for the Luxembourg structure to operate (as described under point 1.2 below).
[Rahvusvahelise müügi valdkonna asepresidendi, Amazon Corporate LLC, USA, endise Euroopa kolmandate isikute ärivaldkonna juhi (näiteks Marketplace), LuxOpCo, Luksemburg] tunnistus, 17. jaanuar 2013, lk 23, punktid 23–25, lk 24, punktid 1–7: […].
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).’
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate isikute ärivaldkonna juht (näiteks Marketplace), LuxOpCo, Luksemburg], 4. november 2014, punkt 800: 19–23.
Point 1.2 of this letter describes the agreements described in Recital 105 of this decision.
Amazoni kohtujärgne kokkuvõte, lk 19, punkt 38.
LuxSCS annual financial reports 2005-2013.
Amazoni kohtujärgne kokkuvõte, lk 61, punkt 182: 2005. aastaks ei olnud Amazoni hinnakujundustehnoloogia enam piisav, arvestades tema ärilise vajadusega konkurentsivõimeliste hindade järele, ning see tugines suures osas käsitsi tegevusele.
The intracompany loan by LuxSCS to LuxOpCo increased in the period under review to EUR [2-2,5] billion in 2013.
Amazoni kohtujärgne kokkuvõte, lk 18–19, punkt 37.
Other group company provided with some limited financing by LuxSCS was Amazon Eurasia Holding Sarl (EUR [20-30] million in 2013).
Amazoni lõplik protokoll: [Vanemasepresident, finantsjuht, Amazon Corporate LLC, USA], 17. november 2014, punkt 2883: 6–18, lk 78: „Yes.
License Agreement For Pre-existing Intellectual Property and Assignment Agreement For Pre-existing Intellectual Property, both between LuxSCS and ATI as of 1 January 2005.
It's – I think the emphasis, though, should be on, you know, when we do marketing, this is back during this time frame, and until very recently, that the biggest portion of our marketing was to drive very specific customer transactions.
Amended and restated agreement to share costs and risks of intangible development between LuxSCS, ATI and A9 as of 1 January 2005.
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.
The cost sharing agreement prior to the 2005 CSA was concluded between LuxSCS and A9 and was effective as of 7 June 2004.
That's what we're attempting to do.“
The CSA was again amended and restated as effective as of 5 January 2009 and again amended as effective as of 1 January 2014.
See programm oli Amazoni jaoks ülimalt tähtis.
Intellectual Property Assignment and License Agreement between LuxSCS, Amazon.fr SARL, Amazon.de GmbH and Amazon.co.uk Ltd as of 30 April 2006.
Amazoni lõplik protokoll: [Vanemasepresident, jaemüügivaldkonna tootejuht, Amazon Corporate LLC, USA, endine asepresident/üleilmse tegevuse üldjuhataja, Amazon Corporate LLC, USA], 14. november 2014, punkt 2755:1–7,:[…].
Pursuant to the CSA, paragraph 1.8, ‘Derivative works’ means ‘any and all new works created by or for one Party [to the CSA] from pre-existing material contained within, or as a result of access to or use of another Party's intellectual property, […]’.
Amazon kulutab sellele programmile märkimisväärseid rahalisi vahendeid, vt tabel 7.
CSA, section 6 (License and Ownership).
Vt [rahvusvahelise müügi valdkonna asepresidendi, Amazon Corporate LLC, USA, endise Euroopa kolmandate isikute ärivaldkonna juhi (näiteks Marketplace), LuxOpCo, Luksemburg] tunnistus, 17. jaanuar 2013, lk 175, punktid 1–3.
As set out in the CSA, paragraph 6.4, besides the licenses to the Intangibles provided by A9 and ATI to LuxSCS under the CSA, LuxSCS retained the title and ownership to all Intangibles contributed by it.
Turundusorganisatsioon täitis veebiliikluse Amazoni veebisaidile juhtimises keskset funktsiooni.
CSA, paragraph 1.13 on the ‘Licensed Purpose’.
Vt ka [Rahvusvahelise müügi valdkonna asepresidendi, Amazon Corporate LLC, USA, endise Euroopa kolmandate isikute ärivaldkonna juhi (näiteks Marketplace), LuxOpCo, Luksemburg] tunnistus, 17. jaanuar 2013, lk 174: 10–12; [Tootehalduse valdkonna asepresidendi – jaemüük, Amazon Corporate LLC, USA] tunnistus 18. september 2014, lk 36: 1–3; Amazoni lõplik protokoll [Euroopa jaemüügi valdkonna asepresident, kes vastutab kogu Euroopa jaemüügi eest, endine Prantsusmaa piirkonna juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 907: 1–2:[…]; ja Amazoni lõplik protokoll: [Tehnoloogia ja tarkvara arendamise valdkonna asepresident, Amazon Web Services, Inc.
CSA, section 4, ‘Development Cost Allocation’ and section 5, ‘Payments’.
USA], 7. november 2014, punkt 1532:7–8: Seotud ettevõtjate programm tõi Amazonile „[…] kenakese kliendivoo.[…].“
CSA, paragraph 9.12.
[Rahvusvahelise müügi valdkonna asepresidendi, Amazon Corporate LLC, USA, endise Euroopa kolmandate isikute ärivaldkonna juhi (näiteks Marketplace), LuxOpCo, Luksemburg] tunnistus, 17. jaanuar 2013, lk 69: 24–25, lk 70: 1–6.
CSA as effective on 5 January 2009, paragraph 2.3.
[Tootehalduse valdkonna asepresidendi – jaemüük, Amazon Corporate LLC, USA] tunnistus, 18. september 2014, lk 117, punktid 6–12: […].
As explained in the CSA, section 1.1, A9's contribution of IP rights to the CSA is limited to the intellectual property rights owned or otherwise held by A9 with respect to ecommerce search and navigation technologies.
[Tootehalduse valdkonna asepresidendi – jaemüük, Amazon Corporate LLC, USA] tunnistus 18. september 2014, lk 73, punkt 25, lk 74, punktid 1–7.
These include the technology for Amazon's software platform, appearance of the EU websites, catalogues, search and navigation functions, logistics process, order processing, customer service and personalisation functions.
[Tootehalduse valdkonna asepresidendi – jaemüük, Amazon Corporate LLC, USA] tunnistus 18. september 2014, lk 182, punktid 1–4.
This is a collection of data on products and customers.
[Asepresidendi ja Saksamaa piirkonna juhi, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014. aasta tunnistus, lk 102, punktid 4–14.
It includes customer reviews, publisher reviews, product data, customer names, purchase histories and other data.
Vt ka [tootehalduse valdkonna asepresidendi – jaemüük, Amazon Corporate LLC, USA] 18. septembri 2014. aasta tunnistus, lk 41: punktid 22–25:[…].
As explained in Amazon's submission of 21 August 2015, LuxSCS took over the legal ownership of the European customer data accumulated by Amazon Int'l Sales, Inc. and Amazon Int'l Marketplace, Inc. as part of the restructuring of the European operations.
Amazoni 22. juulil 2016 esitatud teave, lk 1.
The customer database was subsequently further developed and maintained by LuxOpCo.
Amazoni 22. juulil 2016 esitatud teave, Amazoni tehnoloogiakeskne e-kaubandus, lk 4.
These include the trade mark, trade name, style, logos, presentation of Amazon and associated intangible assets.
Amazon esitab järgmise näite: „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.
CSA, paragraphs 1.1, 1.4 and 1.11 provide: ‘Notwithstanding the foregoing, the parties expressly agree that the […][Intangibles] does not include any World Wide Web domain names’.
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.
As explained in Amazon's submission of 12 June 2015, LuxSCS transferred the shares in LuxOpCo to Amazon Europe Core S.à r.l. on 16 December 2013.
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“.
TP Report, p. 30.
Amazoni 22. juulil 2016 esitatud teave, Amazoni tehnoloogiakeskne e-kaubandus, lk 3.
Amazon's submission of 5 March 2015, rec.
Esitati järgmine näide: „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“.
6 and Amazon internal document: Amazon's letter to the Luxembourg Tax Administration of 14 April 2006, p. 2.
Amazoni 22. juulil 2016 esitatud teave, Amazoni tehnoloogiakeskne e-kaubandus, lk 1.
TP Report, p. 13.
Riistvaratehnoloogia all mõeldakse füüsilisi seadmeid, eelkõige servereid.
The seller of record is the entity which owns and offers the goods for sale and which is responsible for collection and payment of value added tax.
Amazoni 22. juulil 2016 esitatud teave, Amazoni tehnoloogiakeskne e-kaubandus, lk 2–3.