natgillin/translations-raw huggingface dataset:
Joined Cases C-20/15 P Commission v World Duty Free ECLI:EU:C:2016:981, paragraph 53 and the case-law cited.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance“; dokumendis: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
See Joined Cases C-106/09 P and C-107/09 P Commission v. Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732, paragraph 72 and the case-law cited.
Ühendkuningriigi Parlamendi Alamkoda: esmaspäeval, 12. novembril 2012 avaliku sektori raamatupidamisarvestuskomisjoni ees antud suuline tunnistus; Cecili ütlus: „The inventory of goods that are in our fulfilment centres across Europe belongs to Amazon EU Sarl [LuxOpCo] and does not belong to the local entities that we may have across Europe.“; „Amazon.co.uk is a service company in the UK providing services to Amazon EU Sarl [LuxOpCo] for which it receives payment“; dokumendis: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
Case C-494/06 P Commission v Italy and Wam ECLI:EU:C:2009:272, paragraph 54 and the case-law cited.
Vt ka: Ühendkuningriigi Parlamendi Alamkoda: Aruanne HMRC perioodi 2011–2012 raamatupidamisarvestuse kohta; kirjalik tõend ettevõtjalt Amazon EU Sarl [LuxOpCo], mille Andrew Cecil andis 13. novembril 2012: „Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
See also Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 112.
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU Sarl [LuxOpCo].
Case C-126/01 GEMO SA ECLI:EU:C:2003:622, paragraph 41 and the case-law cited.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.“; dokumendis: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
Case 730/79 Phillip Morris ECLI:EU:C:1980:209, paragraph 11.
Vt Amazoni 22. juulil 2016 Amazoni tehnoloogiakeskse e-kaubanduse kohta esitatud teave.
Joined Cases T-298/97, T-312/97 etc.
Amazoni kohtujärgne kokkuvõte, 2017. aasta ex post siirdehindade aruande lk 34, punkt 91.
Alzetta ECLI:EU:T:2000:151, paragraph 80.
Vt tunnistus: [rahvusvaheliste maksude ja maksupoliitika valdkonna direktor, Amazon Corporate LLC, USA], 24. aprill 2014, lk 129, punktid 18–25, lk 130, punkt 2; 6–15: […].
Case C-172/03 Heiser ECLI:EU:C:2005:130, paragraph 55.
Vt tunnistus: [rahvusvaheliste maksude ja maksupoliitika valdkonna direktor, Amazon Corporate LLC, USA], 24. aprill 2014, lk 126, punktid 9–25, lk 127, punktid 2–25, lk 129, punktid 2–5: […].
See also C-271/13 P Rousse Industry v Commission ECLI:EU:C:2014:175, paragraph 44; Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission ECLI:EU:C:2011:368, paragraph 136; Case C-156/98 Germany v Commission ECLI:EU:C:2000:467, paragraph 30, and the case-law cited.
Vt e-kiri, mille saatis [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA] 16. juunil 2008 (dokumendis: tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg] – tunnistuse tõend nr 25): […]; tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 61, punktid 8–25, lk 62, punkt 2: […]; tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 32, punktid 14–25, lk 33, punktid 2–25, lk 34, punktid 2–12: […].
Case C-15/14 P Commission v MOL ECLI:EU:C:2015:362, paragraph 60.
Tunnistus: [tootehalduse ja jaemüügi valdkonna vanemasepresident, Amazon Corporate LLC, USA], 18. september 2014, lk 41–106, punktid 1121–1525, lk 107, punktid 1–3: […].
See also Joined C-20/15 P and C-21/15 P Commission v. World Duty Free Group ECLI:EU:C:2016:981, paragraph 55 and Case C-270/15 P Belgium v Commission ECLI:EU:C:2016:489, paragraph 49.
Tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 7. mai 2014, lk 163, punkt 25, lk 164, punktid 1–8.
Case C-211/15 P Orange v. Commission ECLI:EU:C:2016:798, paragraphs 53 and 54.
Amazoni sisedokument: Saksamaa kliente käsitlev aruanne „Amazon Who Is Our Customer“, mai 2016, lk 6.
Case C-143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke ECLI:EU:C:2001:598, paragraph 41.
Amazoni sisedokument: Prantsusmaa kliente käsitlev aruanne „Amazon Who Is Our Customer“, juuni 2016, lk 5.
Case 173/73 Italy v. Commission ECLI:EU:C:1974:71, paragraph 13.
Vt tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 227, punktid 10–12: […]; tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 228, punktid 2–8: […]; tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 228, punktid 9–21: […].
See Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 78; Case C-222/04 Cassa di Risparmio di Firenze and Others ECLI:EU:C:2006:8, paragraph 132; Case C-522/13 Ministerio de Defensa and Navantia ECLI:EU:C:2014:2262, paragraphs 21 to 31.
Amazoni lõplik versioon: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 5. november 2014, punkt 1002: 2–12: „So even within a category, there is no magic key that you can just use to turn and everything works in the category.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 v. Commission ECLI:EU:C:2005:266, paragraph 95.
It's calling vendors. It's sitting down with the people.
That the focus in transfer pricing is on the pricing of intra-group transactions clearly follows from paragraph 1.6 of the 2010 OECD TP Guidelines: ‘Because the separate entity approach treats the members of an MNE [multinational enterprise] group as if they were independent entities, attention is focused on the nature of the transactions between those members and on whether the conditions thereof differ from the conditions that would be obtained in comparable uncontrolled transactions. Such an analysis of the controlled and uncontrolled transactions, which is referred to as a ‘comparability analysis’, is at the heart of the application of the arm's length principle ’.
The majority have local organizations. You need to convince them that this is a good thing in their local context, that you're going to drive sales and efficiencies, that you're going to not only cannibalize their business, but create incremental opportunity of growth for them.
This focus on the pricing of intra-group transactions is reaffirmed in Par.
It's a very local game“.
1.33 of the 2010 OECD TP Guidelines 2010: ‘Application of the arm's length principle is generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises. […]’.
Vt e-kiri, mille saatis [finantsvaldkonna asepresident, Amazon Corporate LLC, USA] 2. mail 2006 adressaadile [vanemasepresident, finantsjuht, Amazon Corporate LLC, USA]: „Even though we've established Luxembourg as our European headquarters, we will continue to maintain our European country offices and operations facilities in their current locations throughout Europe.
Amazon's submission of 5 March 2015, paragraph 27.
It's important that we maintain our local presence in these countries, as we want each site to reflect the tastes and preferences of our customers in these locations“.
1995 OECD TP Guidelines, paragraph 1.12, 2010 and 2017 OECD TP Guidelines, paragraph 1.13.
Amazoni lõplik versioon: [kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse asepresident, LuxOpCo, Luksemburg, endine Prantsusmaa äritegevuse piirkondlik juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 909: 10–17: „Brands are relevant on a national level.
Luxembourg's submission of 21 November 2014, par.
Some customers shop some brands in some countries and other brands in other countries, right, so what would be important for us to understand is not what is selling somewhere else, it's what local customer needs and wants. And we had established a list of priority brands we'd have to look to go after and start with that“. ja Amazoni lõplik protokoll: [finantsdirektor, Amazon Instant Video Limited, London, Ühendkuningriik, endine finantsjuht ja finantsdirektor, Amazon.co.uk, London, Ühendkuningriik], 5. november 2014, punkt 1100: 5–10: „Philips, for example, back at this period were very, very small in the UK, quite powerful in Germany.
38 to 40.
Panasonic, again, on this list, small in the UK, very strong in Germany.
Case 173/73 Italy v Commission ECLI:EU:C:1974:71.
So different focus from customers, different focus from competition.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission ECLI:EU:C:2006:416, paragraph 81; Joined Cases C-106/09 P and C-107/09 P Commission v Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732; Case C-417/10 3M Italia ECLI:EU:C:2012:184, paragraph 25, and Order in Case C-529/10 Safilo ECLI:EU:C:2012:188, paragraph 18.
So, yeah, they would look different“.
See Recital 429.
Amazoni märkused menetluse algatamise otsuse kohta, punkt 101.
See 1995 OECD TP Guidelines, paragraph 1.20.
Vt ka siirdehindade aruande lk 13; vt ka tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 209, punktid 20–25, lk 210, punktid 2–18: „Germans know how to purchase food for hundreds of years, right?
See also 2010 OECD TP Guidelines, paragraph 1.42 and 2017 OECD TP Guidelines, paragraph 1.51.
They're not waiting for online store to sell, you know, there's supermarket for them.
The TP report only provides the inaccurate statement that the residual profit ‘may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS’.
They're all well fed.
2017 ex post TP report p. 21 and 32.
They all know how to feed their families. So, if you entered the segment, the selection is one of the most attractive points, because if you picture your store where you buy your noodles, for example, then this store would only have like ten, 50 different kinds of noodles, but I can tell you here in Europe we have 6000 different kind of noodles. So, when I tasked my team to launch consumer products food, I said please, go build the biggest noodle shelf in Germany, so at least in one area customers can be sure whenever they think about noodles, I go to Amazon because they have all the noodles. They have the organic noodle, they have the Italian handmade, they have the fresh, they have the dry, they have the Japanese rice noodle.
Amazon's submission of 7 June 2017.
They have the import.
It is therefore incorrect when Amazon claims that the control over exploitation of the Intangibles effectively lies with LuxSCS because the Intangibles could be licensed to another company in a scenario where LuxOpCo was loss-making.
You know, there's a thousand kinds of noodles“.
See Recital 321.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 227, punktid 16–25: „People know how to buy shoes, apparel, everything, so it only makes sense to bring something where I believe I can win the customer.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
I can win the customer with having a larger selection or better customer service, more convenience, that's, that's my main goal, right?
License Agreement, paragraph 9.2 (Preventing Infringement).
And that's different by country, because it's depending on size, on topics and all that stuff and that's more important than the pure when did you launch the tools category.“
Amazon confirmed this reading of Provision 9.2 in its submission of 7 June 2017, see p. 2.
Eksperdi aruanne: [jaemüügikontserni interaktiivse meelelahutuse üksuse esimees ja asutaja, Ühendkuningriigi veebipõhise jaemüügi ja e-kaubanduse assotsiatsioon, London, Ühendkuningriik], 6. juuni 2014, (Amazoni tellitud aruanne), lk 3.
License Agreement, paragraph 9.5 (Compliance, Data Protection).
Eksperdi aruanne: [jaemüügikontserni interaktiivse meelelahutuse üksuse esimees ja asutaja, Ühendkuningriigi veebipõhise jaemüügi ja e-kaubanduse assotsiatsioon, London, Ühendkuningriik], 6. juuni 2014, lk 36, punktid 77–78.
The Licensed Purpose of the License Agreement is identical with the Licensed Purpose of the CSA in relation to the licenses obtained by LuxSCS.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 39, punktid 21–25, lk 40, punktid 2–3: „I mean it's, when a management is acquiring selection is the core task of this company here, right?
See the CSA, paragraph 1.13 (a).
I mean, you can't, operating a website, a store with nothing in it is meaningless, right, so all we do here is when the management -- so at that time, it was anything between 100 and 200.
To the extent, derivative works was not subject to assignment to LuxSCS under the Agreement, LuxSCS obtained an irrevocable, exclusive, and royalty-free worldwide license to those derivative works, including a right to sublicense these, for the entire lifetime of the Intangibles.
Today it would be much more.
Any assignment or license of the derivative works shall, however, at the same time remained licensed to LuxOpCo which, under the License Agreement is granted an irrevocable and exclusive license to the Intangibles and all other IP held by LuxSCS within the European territory.
Q. One hundred to 200 buyers or 100 to 200 employees?
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) Derivative Works.
Buyers?
See Recital 124.
A. No, buyers.
See Amazon's submission of 31 October 2003.
Q. Or employees?
See also financial accounts of LuxSCS and EU Policies and Procedures Manual, which stipulates that LuxSCS ‘must never have any employees’.
A. Selection, people that manipulate selection.“
In its submission of 19 March 2015, Amazon indicated that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by entities that participate in LuxSCS.
Nende näitajate hulka kuulub valiku laiendamist ja tingimuste parendamist toetavate tarnijate haldajate arvu kasv osakaalult [35–40] % tasemeni [45–50] %; dokumendis: tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 7. mai 2014 – tunnistuse tõend nr 23, lk 5.
During the relevant period, LuxSCS also held shares in Amazon Eurasia Holdings Sarl.
2005. aastal olid viieteistkümnest parimast Prantsusmaal e-kaubandusega tegelevast äriühingust üksteist Prantsuse ettevõtjad (eksperdi aruanne: [jaemüügikontserni interaktiivse meelelahutuse üksuse esimees ja asutaja, Ühendkuningriigi veebipõhise jaemüügi ja e-kaubanduse assotsiatsioon, London, Ühendkuningriik], 6. juuni 2014, lk 30, punkt 66).
See Recital 104 and footnote 27.
Saksamaaga sarnaselt piiravad Prantsusmaa seadused Amazoni tema hinnal põhineva tavapärase konkurentsistrateegia kasutamisel.
See Recitals 454-455.
Prantsusmaal on kirjastajad kohustatud määrama kindlaks fikseeritud jaemüügihinna ja jaemüüjad ei saa vastavat hinda alandada rohkem kui viie protsendi võrra.
Indeed Amazon confirmed that ‘neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee’.
Vastava regulatsiooni tagajärjel ei soorita potentsiaalne ostja ostu tõenäoliselt veebipoest, kui saatekulusid hõlmav koguhind ületab füüsilises kaupluses küsitava hinna.
See Amazon's submission of 7 June 2017, p. 1.
Amazoni lõplik versioon: [kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse asepresident, LuxOpCo, Luksemburg, endine Prantsusmaa äritegevuse piirkondlik juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 880: 16–18: 21–25, punkt 881: 1–16.
As explained in Recital 103, Amazon Europe Holding Inc. was also acting as the sole manager of LuxSCS during the relevant period.
Amazoni lõplik versioon: [kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse asepresident, LuxOpCo, Luksemburg, endine Prantsusmaa äritegevuse piirkondlik juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 879: 21–25, punkt 880: 16–18.
Written resolution of the sole manager of LuxSCS of 28 April 2006, see Table 14.
Sotsiaalkava kohaselt „Amazon France [was] not generating sufficient revenue from its operations to support its cost structure and be a viable going concern.“
See Recitals 104 and 218.
„Collective Redundancy Program for Amazon.fr SARL“, lk 12.
CSA, paragraphs 1.13 (Licensed Purpose), 2.3 and Exhibit B, and paragraph 9.12 (Preventing Infringement).
Amazoni lõplik protokoll: [kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse asepresident, LuxOpCo, Luksemburg, endine Prantsusmaa äritegevuse piirkondlik juht, Amazon.fr SAS, Clichy, Prantsusmaa], 5. november 2014, punkt 881: 20–24: „Honestly, there was a fair chance that it wouldn't“.
See also CSA, p. 1, ‘the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of benefits anticipated to be derived from such intellectual property rights’.
Tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 7. mai 2014, lk 160, punktid 16–18: „[…] we are very disappointed with France, how hard [it] was to get customers to come shop at Amazon“.
See Recital 213 as regards the acquisition of [acquisition U, Q, R and T].
Üks Amazoni töötaja nentis, et Amazoni tegevus Prantsusmaal poleks ilma valikulise kasvuprogrammita jätkuda saanud.
See Recitals 212 to 214 and 218.
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: 19–22: „Ma ei usu, et see edasi oleks tegutsenud“.
See Footnote 199.
Eksperdi aruanne: [jaemüügikontserni interaktiivse meelelahutuse üksuse esimees ja asutaja, Ühendkuningriigi veebipõhise jaemüügi ja e-kaubanduse assotsiatsioon, London, Ühendkuningriik], 6. juuni 2014, lk 40, punkt 87: „As was the case for its earlier launches, the localized efforts of Amazon's employees were crucial in expanding into new product categories. Local employees were familiar with local tastes and had to establish and maintain relationships and work with vendors, negotiate licensing contracts with country copyright owners and organizations, determine local pricing, and more.
See Recital 201.
Eksperdi aruanne: [jaemüügikontserni interaktiivse meelelahutuse üksuse esimees ja asutaja, Ühendkuningriigi veebipõhise jaemüügi ja e-kaubanduse assotsiatsioon, London, Ühendkuningriik], 6. juuni 2014, lk 40, punkt 87: „Amazon must source certain products, including media products and digital content, on a country-by country basis“.
As explained in footnote 402, the parties entered into the CSA in order to share their individual costs and risks for them to be able to obtain the benefits of their joint development of the Intangibles.
Tunnistus: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 7. mai 2014, lk 35, punktid 22–25: „[…]Europe has different laws depending upon the media type and the copyright type.
As illustrated in the accounts of LuxSCS, no trace has been found that A9, ATI, or any other Amazon companies have been remunerated for R & D and the management of the Intangibles beyond the CSA, nor for other services beyond the CSA (see Table 9).
So digital gets way more complicated by – by country basis“.
It is therefore assumed that the CSA set out the full remuneration to A9 and ATI for all functions performed for the benefit of LuxSCS.
Tunnistus: [Baker Foundation, ettevõtluse ja ärijuhtimise professor Harvardi ärikoolis, USA], 18. august 2014, tõend nr 7, lk 11.
See Footnote 198.
Tunnistus: [asepresident ja Saksamaa äritegevuse piirkondlik juht, Amazon Deutschland Services GmbH, München, Saksamaa], 13. juuni 2014, lk 11, punktid 5–15: „[…]to me it's much smarter to start a German operation if you have German, knowledgeable people of the German market and not learn everything from scratch“.
See 2017 OECD TP Guidelines, paragraph 6.53: ‘In outsourcing transactions between independent enterprises, it is usually the case that an entity performing functions on behalf of the legal owner of the intangible that relate to the development, enhancement, maintenance, protection, and exploitation of the intangible will operate under the control of such legal owner (as discussed in paragraph 1.65). […]’.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 802: 1–6: Amazoni lõplik versioon: [rahvusvahelise jaemüügi valdkonna asepresident, Amazon Corporate LLC, USA, endine kogu Euroopas jaekaubanduse eest vastutav Euroopa jaemüügitegevuse juht, LuxOpCo, Luksemburg], 3. november 2014, punkt 476: 1–13:
See paragraph 6.14 of the 1995 and 2010 OECD TP Guidelines: ‘Arm's length pricing for intangible property must take into account for the purposes of comparability the perspective of both the transferor of the property and the transferee. […] Given that the licensee will have to undertake investments or otherwise incur expenditures to use the licence it has to be determined whether an independent enterprise would be prepared to pay a licence fee of the given amount considering the expected benefits from the additional investments and other expenditures likely to be incurred’.
Amazoni lõplik versioon: [rahvusvahelise müügi valdkonna asepresident, Amazon Corporate LLC, USA, endine Euroopa kolmandate pooltega (nt platvormiga Marketplace) seotud äritegevuse juht, LuxOpCo, Luksemburg], 4. november 2014, punkt 823: 1–10: „[…]a lot of the successes ended up being driven by what we did on a local basis“.