natgillin/translations-raw huggingface dataset:
Due to the contractual arrangements under License Agreement, explained in Recital 438, the only identifiable risk left with LuxSCS was that it needed to honour its obligation under the CSA to pay the Buy-In and CSA Costs to Amazon US.
Ka ettevõtja X pidas kliendiandmeid e-jaemüüjate jaoks üheks peamiseks väärtuskäituriks.
While LuxSCS might not be able to pay those costs in a situation where LuxOpCo would go bankrupt or otherwise permanently be unable to pay a level of royalty sufficient to cover those costs to LuxSCS, this contractual risk appears to have been left with LuxSCS solely because it was ‘necessary for the Luxembourg structure to operate’.
Nagu on näidatud tabelis 19, tõusis Amazoni kolme ELi domeeni klientide arv 2005. aasta 17 miljonilt 2014. aastal [70–80] miljonini.
It does not reflect economic reality.
Tabel 19
Had the contractual arrangement, and in particular the methodology for the royalty determination, reflected economic reality and the true risk allocation between the parties, LuxSCS would have received a remuneration covering its limited functions only, and would not have borne any risk of losses.
Individuaalklientide arv veebisaitide ja aastate lõikes
As explained in the preceding Recital, LuxSCS did not take any active decisions to limit or manage this specific risk, nor did it have control over such risk.
(miljonites)
In any event, had LuxOpCo gone bankrupt or otherwise permanently unable to pay to LuxSCS the royalties owed to it under the License Agreement, LuxSCS could, in that specific event, have terminated the License Agreement and licensed the Intangibles to another related or independent party and thereby limit its contractual risk.
[30–40]
Most important, during the relevant period LuxSCS did not carry out any functions in relation to, nor did it have control over or the capacity to control, the two main input parameters for the calculation of the Buy-in and CSA Costs.
[20–30]
The level of those payments are determined, on the one hand, by the level of costs incurred as a result of Buy-in and the development of the Intangibles (the Development Costs) and, on the other, by the level of sales in Europe.
[10–20]
It was ATI and A9 that determined and controlled the Development Costs and LuxOpCo that controlled the level of sales in Europe.
Enne 2006. aasta ümberkorraldust kogusid kliendiandmeid AIS ja AIM.
As regards the latter, it is LuxOpCo that took all strategic decisions concerning Amazon's European retail business , which affected the level of sales revenue generated in Europe.
Pärast ümberkorraldust omandas õiguse ELi veebisaitidelt kogutud andmetele LuxSCS.
Thus, only LuxOpCo could influence its ability to pay a royalty to LuxSCS, which was determined by the level of profit generated from the operation of Amazon's European online retail business.
Kuigi ELi veebisaitide kliendiandmete juriidiline omandiõigus jäi LuxSCSile, kogus LuxOpCo aktiivselt vastavaid andmeid LuxSCSile osutatava teenusena .
In addition, LuxSCS did not have the financial capacity to finance the Buy-In and CSA Costs on its own behalf, since it was only in a position to finance those costs because of the funding received in the form of royalty payments from LuxOpCo.
LuxOpCo oli ainuvastutav Euroopas kliendiandmete kogumise ning andmete säilitamise ja kohaldatavatele andmekaitseseadustele vastavuse tagamise eest .
The cash disbursements actually made by LuxOpCo to LuxSCS in this regard seem to have been just sufficient to cover the necessary payments to be made by LuxSCS, including the Buy-In and CSA costs, while the cash related to LuxSCS's income in excess of Buy-In and CSA costs was kept and managed by LuxOpCo.
Lisaks kasutas LuxOpCo kliendiandmeid Amazoni Euroopa äritegevuse juhtimiseks.
The initial capital of LuxSCS of about EUR [400-500] million is irrelevant in this context.
Seega oli LuxOpCo see, kes asjaomasel perioodil kliendiandmete arendamise, parendamise ning haldamisega seotud aktiivseid ja kriitilise tähtsusega funktsioone täitis.
As explained in Recital 443, in an arm's length arrangement LuxSCS would not need to absorb losses, so its capital would not be at any risk.
Kaubamärk
Not only was its initial capital insufficient to cover the Buy-In and CSA costs, since the CSA Payments alone totalled on their own EUR [1000 – 1500] million over the period 2006 to 2013, that capital was provided to LuxSCS by its shareholders in 2005, which was before LuxOpCo started operating and making royalty payments to LuxSCS and before the relevant period covered by the contested tax ruling and this Decision.
Mis puudutab kaubamärki, siis kuigi siirdehindade aruandes sedastatakse, et Amazoni bränd on hästituntud ja et tugev ülemaailmne brändi tuntus on klientide ligimeelitamisel oluline vara, tunnistasid Amazoni töötajad, et kaubamärginimi ei ole Amazoni ärimudelis kesksel kohal.
Consequently, LuxSCS cannot be said to have effectively assumed the risks associated with the development, enhancement, management, and exploitation of the Intangibles, nor did it have the financial capacity to assume such risks.
See tähendab, et bränd on väärtuslik vaid siis, kui see seostub hea valiku, sobiva hinna ja mugavusega, sest kliendid soovivad Amazoni veebisaitidel sisseoste teha üksnes seni, kuni usaldusväärne teenindus vastab neist aspektidest lähtudes klientide ootustele .
Conclusion on the functional analysis of LuxSCS
Mis tahes pettumus toob kiiresti kaasa klientide kaotuse, sest kliendid saavad hõlpsalt konkurentide juurde minna.
A functional analysis of LuxSCS demonstrates that during the relevant period it was not entitled to perform, it did not perform or outsource, nor did it have the capacity to perform or outsource, any unique and valuable functions in relation to the development, enhancement, management, and exploitation of the Intangibles.
See viitab sellele, et Amazoni bränd ja maine sõltuvad märkimisväärselt klientidele pidevat rahuldust valmistava teeninduse pakkumisest.
It further demonstrates that during that period, LuxSCS did not use any assets in relation to those activities, but merely held the ownership and license to the Intangibles with reference to the CSA, nor did it assume, effectively control or have the operational and financial capacity to assume or control the risks associated with those activities.
Seega tuleb väita, et Amazoni brändi väärtuse loomine Euroopas toimub LuxOpCo ja ELi kohalike tütarettevõtjate tasandil.
In reality, LuxSCS could at most be said to have performed certain functions necessary to the maintenance of its legal ownership to the Intangibles, as detailed in Recital 428.
See ei tulene litsentsilepingu alusel LuxSCSilt ega kulude jagamise lepingu alusel üksustelt A9 ja ATI, sest LuxOpCo ning ELi kohalikud tütarettevõtjad on need, kes langetavad Euroopas kõik vajalikud valikut, hinda ja mugavust puudutavad strateegilised otsused, nagu on selgitatud põhjendustes 478–499.
Functional analysis of LuxOpCo
Igal juhul ei loo Amazoni brändi väärtust üksnes Amazon.com.
In Section 9.2.1.2.1, the Commission will assess the functions performed by LuxOpCo in relation to the Intangibles.
Veebisaite Amazon.co.uk, Amazon.de, Amazon.fr ja teisi domeene tajutakse kohalike brändidena, mis annavad Euroopas oma panuse kaubamärgi väärtusesse.
In Section 9.2.1.2.2, it will assess the functions performed by LuxOpCo in relation to the operation of Amazon's European retail and service business.
Lisaks oli Amazon Euroopa turule sisenedes tuntud kui raamatute ja meediumisisu müüja, ning see maine ei toetanud muude tootekategooriate turule toomist ega Amazoni kolmandate pooltega seotud äritegevust.
In Section 9.2.1.2.3, it will assess the assets used by LuxOpCo in the performance of both sets of functions.
Kohalikud meeskonnad pidid tegema li sapingutusi, et edastada klientideni teave Amazoni uute tootekategooriate turule toomise kohta, ning klientidel kulus selle omaks võtmiseks aega .
In Section 9.2.1.2.4, it will assess the risks assumed by LuxOpCo in the performance of both sets of functions.
Samuti väidab Amazon, et tema turundustegevus on äärmiselt sõltuv tehnoloogiast.
Functions performed by LuxOpCo in relation to the Intangibles
Amazoni sõnul hõlmab ta peamine turundustegevus spondeeritud linke, seotud ettevõtjate programmi ja meiliturundust.
Amazon claims that ‘LuxOpCo did not contribute to the creation, acquisition, management, deployment, or strategic direction of the [Intangibles] during the period under review’.
Kuid nagu on selgitatud põhjenduses 173, tegelevad kohalike partnerite veebisaitide seotud ettevõtjate programmi kaasamisega kohalikud meeskonnad.
Based on the information the Commission has reviewed, that claim must be rejected.
Euroopas on need LuxOpCo ja ELi kohalikud tütarettevõtjad, kes tagavad, et veebiturundus põhineks kohalikul oskusteabel, näiteks selle osas, milliste partnerite veebisaidid on jaemüügi seisukohast kohalikel turgudel olulised.
Not only was LuxOpCo entrusted with performing unique and valuable functions in relation to the Intangibles as a result of the License Agreement, the functions actually performed by LuxOpCo during the relevant period went far beyond their mere exploitation and included the development, enhancement and management of the Technology through independent European technological and business innovations, the creation and management of Customer Data, and the development and maintenance of Amazon's Trademark in Europe.
Sellel otstarbel on LuxOpCo tööle võtnud ELi võrguliiklust jälgiva turundusjuhi.
As explained in Recital 419, LuxSCS granted LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles and all other IP held by LuxSCS in Europe and a right to further develop and enhance , maintain , and protect the Intangibles for their entire lifetime .
ELi kohalikel tütarettevõtjatel on omad tehingud ja seotud ettevõtluse tasud, mis erinevad olemuselt Ameerika Ühendriikides koondatud seotud ettevõtjatest ning seal kasutatavast tasustruktuurist.
LuxSCS retains the ownership to the Intangibles and Derivative Works created by LuxOpCo and its sublicensees .
LuxOpCo täidetud funktsioonid Amazoni Euroopa jaemüügitegevuse ja teenindusäri käigushoidmisel
LuxOpCo was further granted the exclusive and irrevocable right to decide if – and to whom – the Intangibles may be sublicensed.
Siirdehindade aruande kohaselt pidi LuxOpCo tegutsema peakorterina ning Amazoni Euroopa jaemüügitegevuse ja teenindusäri põhikorraldajana.
In this regard, LuxOpCo managed the sub-license relationships, in particular with AMEU and ASE.
See tähendab, et LuxOpCo oli vastutav nii strateegiliste otsuste eest, mis olid seotud Amazoni majandustegevusega Euroopas, kui ka vastava äritegevuse peamiste füüsiliste komponentide majandamise eest.
During the relevant period, LuxOpCo actively performed the aforementioned functions, both in a general manner and as regards each of the three components of the Intangibles: Technology, Customer Data and Trademarks, as explained in more detail in Recitals 452 to 472.
LuxOpCo juhtkonna koosolekute protokollid hõlmavad resolutsioone, mis puudutavad peakorteri funktsiooni ja LuxOpCo tehtavaid strateegilisi otsuseid, näiteks teatavate ettevõtjate (muu hulgas [soetatud X, Q, Y, R, Z]), sealhulgas nende intellektuaalomandi omandamist, kolmandate pooltega ühisettevõtmiste korraldamist, LuxOpCo äri või varade osalist müümist teistele äriühingutele, näiteks [soetatud ettevõtjale Q] või [mõnele muule Amazoni ettevõtjale] ning seotud pooltele tagatiste eraldamist.
The IP Steering Committee
Euroopas olid asjaomasel perioodil LuxOpCole usaldatud kõik Amazoni e-jaemüügitegevuse ja teenindusäriga seotud strateegilised funktsioonid, muu hulgas jaemüügitegevus, kolmandate pooltega seotud äritegevus, logistika, klienditeenindus, personalihaldus ning finantsküsimused.
As a general matter, the minutes of LuxOpCo's manager meetings record activities directly related to the development, maintenance and management of the Intangibles, in particular the setting up of an ‘EU IP Steering Committee’ whose role was ‘to provide technical and business guidance and assistance in strategic decision making with regard to the development of intellectual property of all types and descriptions held by the Company's parent, Amazon Europe Holding Technologies SCS’, or entering into several licensing agreements with third parties.
LuxOpCo oli vastava majandustegevuse põhikorraldaja, mis tähendab, et LuxOpCo langetas strateegilisi otsuseid ja oli vastutav äritegevuse juhtimise eest kogu Euroopas.
Amazon's EU Policies and Procedures Manual defines the purpose of the IP Steering Committee as follows: ‘An EU IP Steering Committee has been created for the purpose of providing technical and business guidance with regard to the development and deployment of Amazon's intellectual property in Europe’.
LuxOpCo tegi ka kõik kaupa ja hinnakujundust puudutavad (müüki mõjutavad) otsused, registreeris müügiandmed ning tegutses klientide vastaspoolena.
That manual further provides that ‘[t]he Committee shall meet […] to review Amazon's EU IP portfolio, business strategy as it relates to the development and deployment of intellectual property and any other matters related to intellectual property that the Committee deems appropriate’.
Samuti kattis LuxOpCo asjaomased kulud (vt tabel 6) ning võttis müügi ja inventariga seotud riskid .
According to that manual, the following representatives must be present at each IP Steering Committee meeting: ‘[t]he members of the Committee shall include: Vice President of EU Services; EU Legal Director (employed by Amazon EU Sarl); Amazon IP Counsel (TBD), Vice President, European Operations. The Committee may include additional members, based in Luxembourg or elsewhere, including a representative employee of an EU Development Center’.
Enamik strateegiliste otsuste tegemise ning Euroopa jaemüügitegevuse ja teenindusäri koordineerimise eest vastutavatest Amazoni kontserni vanemtöötajatest olid värvatud LuxOpCo poolt.
The IP Steering Committee met at least annually to exchange, discuss and decide on the management and protection of IP in Europe.
LuxOpCo teenistuses töötas [500–600] täistööajaga töötajat, kes tagasid Euroopa jaemüügitegevuse üleeuroopalise ja strateegilise juhtimise, ELi kohalike tütarettevõtjatega koostöö koordineerimise ning immateriaalse vara Euroopa turule kohandamise ja edasiarendamise.
Amazon insisted that ‘the IP Steering Committee was an advisory body […].
LuxOpCo vastavat tegevust toetasid ELi kohalikud tütarettevõtjad, kes tegutsesid teenuseosutajatena.
It did not take any decisions in relation to the development or the enhancement of the intangibles assets’ and that the importance of that committee should therefore not be overstated.
ELi kohalikud tütarettevõtjad pakkusid LuxOpCole teatavaid tugiteenuseid, näiteks turunduse, tellimuste täitmise ja klienditeenindusega seonduvalt, kuid nad ei võtnud vastutust müügi või inventari eest, sest vastavaid riske kandis LuxOpCo .
However, the fact that the Committee was an advisory body does not mean that its recommendations did not impact on the development, maintenance and management of the Intangibles.
Tõendamaks oma väidet, et LuxOpCo täidab üksnes rutiinseid haldusülesandeid, argumenteeris Amazon, et „tema ärimudeli keskmes on tehnoloogia.
In fact, according to Amazon itself, the activities of the IP Steering Committee consisted of: ‘(i) making recommendations on filings to protect the intangibles (and thereby LuxOpCo's exclusive rights under the license agreement between LuxSCS and LuxOpCo), (ii) reviewing the status of legal proceedings in Europe relating to the intangibles and (iii) providing training to European employees regarding the use of the technology and other intangibles’.
Kõik traditsioonilise jaemüügi aspektid on läbi kaalutud ja uuele tasemele viidud, et need oleksid tõhusamad ja vähem kulukad ning mis kõige olulisem – vastaksid rohkem klientide vajadustele“.
The IP Steering Committee was thus a forum where business and technology leaders employed by LuxOpCo and ASE met to discuss and recommend actions concerning the Intangibles in Europe, as presented to them by Amazon's IP lawyers.
Lisaks väitis ta, et „Amazoni äritegevuse mastaapi arvestades oleks äri ajamine võimatu ilma märkimisväärse automatiseerimiseta, mis võimaldab tegeleda funktsioonidega nagu inventari haldus, hinnakujundus ja tellimuste täitmine“.
The actual decisions on the development, enhancement, management, and exploitation of the Intangibles were then taken by LuxOpCo's and ASE's members of that committee, in their capacity as decision-taking managers responsible for Amazon's European retail and service business.
Kuigi immateriaalne vara on vajalik sisend Amazoni majandustegevuseks Euroopas, ei kujuta see endast toodet või lõpp-produkti, vaid nõuab täiendavaid pingutusi ja oskusteavet, et seda saaks kasutada tulu teenimiseks.
The Technology licensed to LuxOpCo by LuxSCS under the License Agreement is Amazon US's existing technology, as regularly updated.
Nagu on selgitatud põhjendustes 164–169, on Amazoni e-jaemüügitegevuse tõuketegurid valik, hind ja mugavus.
Nevertheless, the mere existence of a technological framework that works in the US does not mean that it will also seamlessly work in Europe.
Immateriaalne vara on vahend, mis aitab tagada nende kolme tõuketeguri nõuetekohast toimivust.
Due to different product categories in the US and Europe, several functions in Amazon's US software, licensed to LuxSCS under the CSA and sublicensed exclusively to LuxOpCo under the License Agreement, could not be rolled out directly in Europe.
Asjaomasel perioodil oli LuxOpCo see, kes ELi kohalike tütarettevõtjate toel langetas iseseisvalt kõik Euroopas asjaomased strateegilised otsused, mis olid seotud valiku, hinna ja mugavusega.
Different software was needed to operate the EU websites and, because Amazon's websites were distinct from each other, it was necessary to have software developed by geography.
Kõigi nende tõuketegurite puhul kujutas LuxOpCo ja ELi kohalike tütarettevõtjate spetsiifiline oskusteave endast otsustava ning kriitilise tähtsusega sisendit, mis võimaldas Amazoni ärimudeliga Euroopas tulu teenida.
For Amazon's European business operations to succeed, the Technology required further development, enhancement and management, all of which were performed by LuxOpCo with the support of its subsidiaries during the relevant period.
Valik
Upon its incorporation, LuxOpCo was given the technological resources to conduct R & D, in particular to support the EU websites.
Seda kinnitavad täiendavalt Amazoni ettevõtjasisesed kliendiuuringud, mille kohaselt annab klientidele saadavalolev […] kõrgeima kliendirahulolu skoori Saksamaa klientide ([60–70] %) ja Prantsusmaa klientide ([50–60] %) puhul .
This included catalogue development, translation technology, and local adaptations.
Otsus regioonis/riigis müüdavate tootekategooriate osas langetatakse kohalikku turgu, tooteid ja kliente puudutava oskusteabe põhjal.
These resources came from teams of developers previously placed in the EU Local Affiliates and newly recruited personnel.
Üksnes tehnoloogiast ei piisa, valiku tegemine eeldab inimsekkumist.
During the period under review, over [60-70] people in Luxembourg, predominantly employed at LuxOpCo, assumed technology-related jobs.
Mõistmine, mida kliendid osta soovivad, ning laialdase valiku tagamiseks õigete müüjate valimine moodustavad osa Amazoni kohalike jaemüügimeeskondade unikaalsest ja otsustava tähtsusega oskusteabest .
Their business titles included software development engineer, systems engineer, IT support engineer, solutions architect, technical programme manager and technical account manager.
Euroopas teeb ELi kohalike tütarettevõtjate abil valiku LuxOpCo .
Those employees provided Amazon with the capacity to ensure local adaptations of the technology platform and the development of programs that would benefit the EU websites.
Saksamaal, Prantsusmaal ja Ühendkuningriigis toetas LuxOpCo tegevust kohalik tööjõud, kes kohandas Amazoni pakkumisi vastavate riikide tarbijatele sobivaks.
A dedicated team – the Localization and Translation team – performed key functions in relation to the Technology, such as the customisation of the EU websites, adapting them to local preferences (what is referred to as ‘localisation and translation’), or providing feedback of the performance of the websites for further development and improvement of the Amazon platform.
Saksamaal värvati valiku sobivuse tagamiseks kõigepealt 100–200 töötajat.
By the end of 2013, this team comprised [60-70] employees.
Hiljem see number suurenes.
The team was subsequently moved to [another Amazon company] and changed its denomination to ‘Software development and Translation team’, which indicates that the team was active in software development.
Amazoni töötajate arv Prantsusmaal kasvas kiiremini kui selle tulud: kui 2004. aastal oli töötajaid 297, siis 2012. aastal oli neid juba 5273 (st töötajate arv kasvas 17,8 korda), kuid samal ajaperioodil oli müügi kasvukordaja Prantsusmaal vaid 13,4.
An additional [10-20] people were employed as ‘Technical Program Manager’ ([0-10] at LuxOpCo and [0-10] at ASE), whose role was to translate functional specifications, i.e. turn the description of a tool that a local retail business team wants to add to its website into a technical description what software needs to be developed by a software developer.
Ühendkuningriigis oli 2011. aastal jaemüügitegevusega hõivatud 260 töötajat.
Upon delivery of the result, the Technology Program Managers support the implementation of the tool together with the operational teams of LuxOpCo and the EU Local Affiliates.
Amazoni kogemused Prantsusmaa e-jaemüügiturule sisenemisel tõendavad, kui oluline on lokaalne kohalolu.
Through this process, the Technology used by LuxOpCo is continuously developed and adapted to the local market .
Amazon sisenes sellele turule 2000. aastal mitte olemasoleva e-jaemüüja soetamise teel, vaid üksnes oma brändile ja tehnoloogiale tuginedes.
Amazon argues that the majority of its global technology employees (approximately [60-65] %) are based in the US and the rest in the international development centres.
Tol ajal domineerisid Prantsusmaa e-jaemüügis kohalikud ettevõtjad, kes omasid teadmisi Prantsuse tarbijatest ja turuoludest.
In comparison to those operations, the technical resources based in LuxOpCo are rather limited.
Lisaks oli endiselt laialdaselt kasutatav avalik internetieelne võrguteenus Minitel, millel oli e-jaemüügis suur turuosa.
While the Commission does not contest that the Technology is continually developed in the US or by Amazon's international development centres, it recalls that the development centres are remunerated at a cost + [0-10] % basis for conducting R & D projects contracted to them by ATI.
Veebisaidil Amazon.fr pakuti esialgu raamatuid ning CD- ja DVD-plaate.
This cost +[0-10] % remuneration tends to indicate that Amazon does not associate a high added value to the encoding process.
Amazoni äritegevus Prantsusmaal ei küündinud mitmel põhjusel Amazoni esialgsete ootusteni.
The unique value of new technology would therefore rather seem to result from local know-how, identification of new business needs, and their translation into the software project, not from the coding itself.
2004. aastal oli veebisaidiga Amazon.fr seotud äritegevus jätkuvalt miniatuurne, mis oli tingitud allahindluste tegemisega seotud piirangutest ja üldisest vähesest interneti kasutamisest elanikkonnas.
The presence of technical program managers at LuxOpCo indicates that functional and technical specifications of the tools and adaptations needed in Europe were prepared in proximity to the local markets, where the local know-how is based and local needs and requirements could be identified.
Amazon viis peaaegu kõik oma kohalikud töötajad üle üksusesse Amazon.co.uk ning Prantsusmaa reguleerivad asutused nõudsid temalt „sotsiaalkava“ esitamist, mis õigustaks töötajate üleviimist ning töötajate arvu 70lt 18le vähendamist .
In addition, LuxOpCo and its EU Local Affiliates specifically developed significant technology for use in the European retail and service business.
Selles etapis kaalus Amazon Prantsusmaa veebisaidi sulgemist ja sealse majandustegevuse lõpetamist .