natgillin/translations-raw huggingface dataset:
Despite what Amazon claims the License Fee as endorsed by the contested tax ruling was not reduced corresponding to the functions performed by LuxOpCo in relation to the Intangibles, seeing as LuxSCS incurred no direct costs in relation to those activities, with the exception of some limited external costs which appear to relate to the maintenance of its legal ownership of the Intangibles, which was carried out under the control of LuxOpCo.
Unatoč tvrdnjama društva Amazon , naknada za licenciju koja je odobrena spornim poreznim rješenjem nije smanjena u skladu sa zadaćama koje je društvo LuxOpCo obavljalo u vezi s nematerijalnom imovinom jer društvu LuxSCS nisu nastali nikakvi izravni troškovi povezani s tim aktivnostima, osim nekih ograničenih vanjskih troškova za koje se čini da su povezani sa zadržavanjem zakonskog vlasništva nad nematerijalnom imovinom, što se obavljalo pod kontrolom društva LuxOpCo.
Amazon explained that those fees related to: (i) the share of the Luxembourg costs allocated to LuxSCS; (ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS, such as patent application fees and related disbursements, trademark application fees and related disbursements, trademark application fees and related disbursements; and (iii) fees and disbursements in relation to domain names and IP searches.
Društvo Amazon objasnilo je da su se te naknade odnosile na sljedeće: i. udio troškova Luksemburga dodijeljenih društvu LuxSCS; ii. troškove povezane s pravnom zaštitom nematerijalne imovine u vlasništvu društva LuxSCS kao što su naknade za podnošenje zahtjeva za patente i povezani troškovi, naknade za prijavu žigova i povezani troškovi, i iii. naknade i troškovi povezani s traženjem naziva domena i intelektualnog vlasništva.
It is only those costs that could be considered as relevant for the remuneration of LuxSCS under the License Agreement since those costs appear to reflect functions that might have actually been carried out by LuxSCS during the relevant period.
Samo ti troškovi mogli bi se smatrati relevantnima za naknadu društva LuxSCS u skladu sa Sporazumom o licenciranju jer se čini da se oni odnose na zadaće koje je društvo LuxSCS moglo stvarno obavljati tijekom predmetnog razdoblja.
Assets used by LuxSCS
Imovina kojom se koristilo društvo LuxSCS
For transfer pricing purposes, a party to an intra-group transaction can only be attributed a return on an asset to the extent that it exercises control over its use and the risk(s) associated with that use.
Za potrebe određivanja transfernih cijena stranci u transakciji unutar grupe može se pripisati povrat na imovinu samo ako ona obavlja kontrolu nad njezinom uporabom i snosi rizike povezane s tom uporabom.
Thus, the owner of an asset needs to effectively use the asset in question.
Stoga vlasnik imovine mora stvarno upotrebljavati predmetnu imovinu.
The determinative factor in every functional analysis is therefore not the assets passively owned by any of the parties to the intra-group transaction under analysis, but the assets actually used.
Prema tome, odlučujući čimbenik u svakoj funkcionalnoj analizi nije imovina koja je u pasivnom vlasništvu bilo koje od stranaka transakcije unutar grupe koja je predmet analize već imovina koja se stvarno upotrebljavala.
The mere legal ownership of an asset, without using it to undertake any functions or incur any risks, does not give rise to any remuneration beyond the value of the asset itself .
Zakonsko vlasništvo nad imovinom nije osnova za plaćanje naknade povrh same vrijednosti imovine ako se ta imovina ne upotrebljava za obavljanje nekih zadaća ili preuzimanje rizika .
Nor does the mere legal ownership of or license to an asset in itself mean that the owner in fact develops, enhances, manages, or exploits that asset.
Zakonsko vlasništvo nad imovinom ili licencija za iskorištavanje imovine ne znače sami po sebi da vlasnik stvarno razvija, jača ili iskorištava tu imovinu ili da njome upravlja.
As regards the Intangibles, Amazon argues that LuxSCS ‘uses’ those assets by licensing them to LuxOpCo.
Kada je riječ o nematerijalnoj imovini, društvo Amazon tvrdi da društvo LuxSCS „upotrebljava” tu imovinu tako da ih licencira društvu LuxOpCo.
However, pursuant to the License Agreement, LuxSCS granted LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles in Europe and a right to further develop, manage and exploit the Intangibles for their entire lifetime for the purposes of operating Amazon's European retail and service business, without any reservation for LuxSCS to be eligible to still use the Intangibles or to manage and control their use.
Međutim, u skladu sa Sporazumom o licenciranju, društvo LuxSCS izdalo je društvu LuxOpCo isključivu i neopozivu licenciju za gospodarsko iskorištavanje nematerijalne imovine u Europi i pravo na daljnji razvoj i iskorištavanje nematerijalne imovine te za upravljanje njome tijekom njezina čitava vijeka trajanja za potrebe upravljanja Amazonovim maloprodajnim i uslužnim djelatnostima u Europi, bez rezervacije da društvo LuxSCS još uvijek može upotrebljavati nematerijalnu imovinu ili njome upravljati i nadzirati njezinu uporabu.
In any event, since LuxSCS did not in fact use, nor did it have the capacity to use, the Intangibles, as explained in Recitals 421 to 427, the Intangibles cannot be said to have been used by LuxSCS in the execution of the License Agreement for transfer pricing purposes.
U svakom slučaju, budući da društvo LuxSCS nije zapravo upotrebljavalo nematerijalnu imovinu i nije imalo sposobnosti za njezinu uporabu, kako je objašnjeno u uvodnim izjavama od 421. do 427., ne može se reći da je društvo LuxSCS upotrebljavalo nematerijalnu imovnu za izvršenje Sporazuma o licenciranju za potrebe određivanja transfernih cijena.
Nor can LuxSCS be said to have incurred any costs in relation to the development, enhancement, management and exploitation of the Intangibles.
Ne može se reći ni da je društvo LuxSCS imalo troškove povezane s razvojem, jačanjem i iskorištavanjem nematerijalne imovine ni s upravljanjem njome.
As set out in Table 10, LuxSCS did not incur any costs during the relevant period – besides the external fees and disbursements identified in Recital 429 which appear to relate to the maintenance of its legal ownership to the Intangibles, and some one-off costs related to intercompany sale of inventory in relation to the 2006 restructuring – other than the Buy-In and CSA Costs.
Kako je navedeno u tablici 10. društvo LuxSCS nije imalo troškove tijekom predmetnog razdoblja – osim vanjskih naknada i plaćanja utvrđenih u uvodnoj izjavi 429. za koje se čini da se odnose na zadržavanje zakonskog vlasništva nad nematerijalnom imovinom i jednokratnih troškova povezanih s prodajom inventara među društvima povezanom s restrukturiranjem iz 2006. – osim troškova plaćanja udjela i CSA-a.
Moreover, any costs that LuxSCS did incur were financed with its primary source of income, i.e. the royalty payments it received from LuxOpCo .
Nadalje, svi troškovi koji su nastali društvu LuxSCS financirali su se s njegovim glavnim izvorom prihoda, odnosno s uplatama tantijema zaprimljenima od društva LuxOpCo .
LuxSCS also does not own any other asset that could be said to contribute to the development, enhancement, management or exploitation of the Intangibles.
Društvo LuxSCS nije ni vlasnik nikakve druge imovine za koju bi se moglo reći da pridonosi razvoju, jačanju i iskorištavanju nematerijalne imovine ili upravljanju njome.
While intangible assets resulting from the purchase of IP are capitalised on LuxSCS's balance sheet since 2011, those acquisitions have been managed and controlled not by LuxSCS, but by Amazon companies in the US and LuxOpCo, as explained in Recital 425.
Iako je nematerijalna imovina nastala kupnjom intelektualnog vlasništva kapitalizirana u bilanci društva LuxSCS od 2011., tim stjecanjima nije upravljalo i nije ih kontroliralo društvo LuxSCS već Amazonova društva u SAD-u i društvo LuxOpCo, kako je objašnjeno u uvodnoj izjavi 425.
The other assets presented on its balance sheets are primarily held in its capacity of sole shareholder of LuxOpCo and one other group entity, Amazon Eurasia Holdings S.a.r.l., Luxembourg.
Drugu imovinu koja je prikazana u njegovoj bilanci ono poglavito drži kao jedini dioničar društva LuxOpCo i jednog drugog subjekta grupe, društva Amazon Eurasia Holdings S.a.r.l., Luksemburg.
They are not related to the License Agreement, which is the subject matter of the contested tax ruling and this Decision.
Ona nije povezana sa Sporazumom o licenciranju, koji je predmet spornog poreznog rješenja i ove Odluke.
Finally, while LuxSCS provided loans to LuxOpCo out of the profits accumulated from the royalties paid by the latter to the former under the License Agreement, the provision of loans does not constitute a valuable contribution to the development, enhancement, management, and exploitation of the Intangibles.
Naposljetku, iako je društvo LuxSCS davalo kredite društvu LuxOpCo iz dobiti prikupljene s pomoću tantijema koje je potonje plaćalo društvu LuxSCS na temelju Sporazuma o licenciranju, davanje kredita ne čini vrijedan doprinos razvoju, jačanju i iskorištavanju nematerijalne imovine i upravljanju njome.
As explained in Recital 183 and footnotes 177 to 179, the amount of those loans actually seems to have increased in line with the excessive part of the royalty payments, since LuxOpCo retained the portion of the royalty which was not used for the Buy-In and CSA Costs as paid on to A9 and ATI under the CSA.
Kako je objašnjeno u uvodnoj izjavi 183. i bilješkama od 177. do 179., čini se da se iznos tih kredita povećao u skladu s viškom uplata tantijema budući da je društvo LuxOpCo zadržalo dio tantijema koji se nije upotrebljavao za troškove plaćanje udjela i troškove CSA-a koji su se plaćali društvima A9 i ATI u skladu s CSA-om.
Risks assumed by LuxSCS
Rizici koje je preuzelo društvo LuxSCS
The starting point to determine whether a party to an intra-group transaction has assumed economically significant risks is the contractual assumption of risks between the parties to that transaction.
Početna točka za utvrđivanje je li stranka transakcije unutar grupe preuzela gospodarski značajne rizike jest ugovorno preuzimanje rizika između stranaka te transakcije.
However, a party that contractually assumes such risks should be able, on the one hand, to control those risks (operational capacity) and, on the other hand, to financially assume those risks (financial capacity).
Međutim, stranka koja ugovorno preuzme takve rizike trebala bi, s jedne strane, moći kontrolirati te rizike (operativna sposobnost) i, s druge strane, financijski preuzimati te rizike (financijska sposobnost).
In this context, control should be understood as the capacity to make decisions to take on the risk and to manage it.
U ovom kontekstu kontrola bi se trebala shvaćati kao sposobnost za donošenje odluka o preuzimanju rizika i upravljanju njima.
It is therefore crucial to determine how the parties to the transaction operate in relation to the management of those risks, and in particular which party or parties perform control functions and risk mitigation functions, which party or parties encounter upside or downside consequences of risk outcomes, and which party or parties have the financial capacity to assume those risks.
Stoga je od ključne važnosti utvrditi kako stranke u transakciji djeluju u pogledu upravljanja tim rizicima i, posebno, koja stranka ili stranke, obavljaju zadaće nadzora i ublažavanja rizika, koja se stranka ili stranke suočavaju s pozitivnim ili negativnim posljedicama rezultata tih rizika i koja stranka ili stranke imaju financijsku sposobnost za preuzimanje tih rizika.
When the risk allocation set out in the intra-group contractual arrangement does not reflect the underlying economic reality, it is the parties' actual conduct and not the contractual arrangements that should be taken into account for transfer pricing purposes .
Ako raspodjela rizika utvrđena u ugovornom rješenju unutar grupe nije u skladu s temeljnom gospodarskom stvarnošću, za potrebe određivanja transfernih cijena trebalo bi uzeti u obzir stvarno ponašanje stranaka, a ne ugovorna rješenja .
Amazon claims that LuxSCS assumes the risks related to the development, enhancement, management and exploitation of the Intangibles on the basis of the contractual arrangements it entered into with associated group companies, namely the Buy-In Agreement, the CSA and the License Agreement, and its ownership of the Intangibles.
Društvo Amazon tvrdi da društvo LuxSCS preuzima rizike povezane s razvojem, jačanjem i iskorištavanjem nematerijalne imovine te s upravljanjem njome na temelju ugovora koje je sklopilo s povezanim društvima grupe, odnosno na temelju sporazuma o kupnju udjela, CSA-a i Sporazuma o licenciranju i njegova vlasništva nad nematerijalnom imovinom.
That claim must be rejected for several reasons.
Ta se tvrdnja mora odbiti iz nekoliko razloga.
First, LuxSCS in fact passed on the risks related to the aforementioned functions to LuxOpCo.
Prvo, društvo LuxSCS je zapravo prenijelo rizike povezane s prethodno navedenim zadaćama na društvo LuxOpCo.
Under the License Agreement, not only did LuxSCS grant LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles in Europe and a right to further develop, manage and protect the Intangibles for their entire lifetime for the purpose of operating Amazon's European retail and service business, LuxOpCo also contractually assumed all the risks designated to LuxSCS under the CSA.
U skladu sa Sporazumom o licenciranju, društvo LuxSCS ne samo da je društvu LuxOpCo izdalo isključivu i neopozivu licenciju za gospodarsko iskorištavanje nematerijalne imovine u Europi i pravo na daljnji razvoj i iskorištavanje nematerijalne imovine te na upravljanje njome tijekom njezina čitava vijeka trajanja za potrebe upravljanja Amazonovim maloprodajnim i uslužnim djelatnostima u Europi, već je i ugovorno preuzelo sve rizike pripisane društvu LuxSCS u skladu s CSA-om.
Second, as regards the CSA, while Exhibit B thereto lists several risks attributed to LuxSCS (Table 13), those risks are intrinsic to the performance of the functions attributed to it as recorded in that same exhibit.
Drugo, u pogledu CSA-a, iako je u njegovu Dodatku B navedeno nekoliko rizika koji se pripisuju društvu LuxSCS (tablica 13.), ti rizici svojstveni su obavljaju zadaće koje su mu dodijeljene u istom Dodatku.
Since LuxSCS does not actually perform any of the functions attributed to it under the CSA, as explained in Recitals 424 to 427, it also cannot be said to have effectively assumed any risks associated with those functions.
Budući da društvo LuxSCS zapravo ne obavlja sve zadaće koje su mu dodijeljene u skladu s CSA-om, kako je objašnjeno u uvodnim izjavama od 424. do 427., ne može se reći ni da je stvarno preuzelo rizike povezane s tim zadaćama.
Nor is there any evidence of any business rationale for such a risk allocation.
Nema ni dokaza o poslovnoj logičkoj podlozi za takvu raspodjelu rizika.
Since LuxOpCo took over all the functions related to the development, enhancement, management and exploitation of the Intangibles in the European territory by way of its exclusive license, LuxSCS would not be able to manage and control the risks related to those activities.
Budući da je društvo LuxOpCo na temelju isključive licencije preuzelo sve zadaće povezane s razvojem, jačanjem i iskorištavanjem nematerijalne imovine te s upravljanjem njome na europskom području, društvo LuxSCS ne bi moglo upravljati rizicima povezanima s tim aktivnostima i kontrolirati ih.
As explained in Recitals 426 and 427, the other parties to the CSA are not acting as agents of LuxSCS, but on their own behalf in order to achieve the anticipated benefits of the CSA.
Kako je objašnjeno u uvodnim izjavama 426. i 427., druge stranke CSA-a ne postupaju kao subjekti društva LuxSCS već u vlastito ime kako bi ostvarile očekivane koristi CSA-a.
Those risks should be accounted for as contributions of those parties to the CSA and they cannot affect the remuneration of LuxSCS by LuxOpCo under the License Agreement.
Ti rizici trebali bi se smatrati doprinosima tih stranaka CSA-u i ne smiju utjecati na naknadu koju društvo LuxOpCo plaća društvu LuxSCS u skladu sa Sporazumom o licenciranju.
Fourth, that LuxSCS assumed no risks in relation to the Intangibles is further supported by the fact that neither the resolutions of LuxSCS's sole manager nor the minutes of its general meetings reflect any critical decisions on risk management performed by LuxSCS in relation to the risks associated with the development, enhancement, management, and exploitation of the Intangibles.
Četvrto, činjenicu da društvo LuxSCS nije preuzelo nikakve rizike povezane s nematerijalnom imovinom potvrđuje i činjenica da odluke jedinog direktora društva LuxSCS i zapisnici s njegovih općih sjednica ne sadržavaju nikakve ključne odluke o upravljanju rizikom koje obavlja društvo LuxSCS u pogledu rizika povezanih s razvojem, jačanjem i iskorištavanjem nematerijalne imovine i upravljanjem njome.
In any event, LuxSCS had no employees which could have performed such risk management functions during the relevant period.
U svakom slučaju, društvo LuxSCS nije imalo zaposlenike koji bi mogli tijekom predmetnog razdoblja obavljati takve zadaće upravljanja rizikom.
LuxSCS therefore lacked the operational capacity to assume any risks contractually assigned to it.
Društvo LuxSCS stoga nije imalo operativnu sposobnost preuzeti rizike koji su mu ugovorno dodijeljeni.
Amazon further claims that LuxSCS bore the business risks associated with Amazon's European retail operations due to the fact that online retailing is based and heavily reliant on the Technology (i.e. an element of the Intangibles), which LuxSCS makes available to LuxOpCo pursuant to the License Agreement.
Društvo Amazon dalje tvrdi da je društvo LuxSCS snosilo poslovne rizike povezane s maloprodajnom djelatnošću društva Amazon u Europi zbog toga što se internetska maloprodaja temelji na, i u velikoj mjeri ovisi o, tehnologiji (tj. elementu nematerijalne imovine koju društvo LuxSCS stavlja na raspolaganje društvu LuxOpCo u skladu sa Sporazumom o licenciranju.
That claim is not supported by the contractual allocation of risks under the License Agreement, pursuant to which LuxSCS does not assume any risks associated with the exploitation of the Intangibles.
Ta tvrdnja nije potkrijepljena ugovornom raspodjelom rizika na temelju Sporazuma o licenciranju u skladu s kojim društvo LuxSCS ne preuzima nikakve rizike povezane s iskorištavanjem nematerijalne imovine.
Instead, it is LuxOpCo, to whom the Intangibles have been exclusively and irrevocably licensed, that is responsible for the strategic decision-making related to Amazon's European retail operations and who, in accordance with the contractual allocation, is actually taking those decisions.
Štoviše, za donošenje strateških odluka povezanih s maloprodajnim djelatnostima društva Amazon u Europi odgovorno je društvo LuxOpCo, kojem je izdana isključiva i neopoziva licencija za nematerijalnu imovinu, i ono, u skladu s ugovorom, zapravo donosi te odluke.
LuxSCS therefore cannot be said to have assumed any significant operating risks in relation to the use of Intangibles for the purpose operating that business.
Stoga se ne može reći da je društvo LuxSCS preuzelo znatne operativne rizike povezane s uporabom nematerijalne imovine za potrebe upravljanja tom djelatnošću.
For instance, LuxSCS did not bear consumer credit risks or bad debt risks, since it did not deal directly with payments by clients; it did not bear warehousing risks, since it did not hold any inventory; and it did not bear any warranty risks or product liability risks on the products sold, since it did not sells any products.
Na primjer, društvo LuxSCS nije snosilo rizike potrošačkih kredita ili nepodmirenih dugovanja jer se nije izravno bavilo plaćanjima klijenata; nije snosilo ni rizike skladištenja jer nije imalo inventar i nije snosilo rizike jamstva ili rizike odgovornosti za proizvode za prodane proizvode jer nije prodavalo nikakve proizvode.
In sum, LuxSCS did not exercise any functions pertaining to those risks, nor any control over those functions during the relevant period.
Sve u svemu, društvo LuxSCS tijekom predmetnog razdoblja nije obavljalo nikakve zadaće povezane s tim rizicima ni kontrolu nad tim zadaćama.
Amazon also claims that LuxSCS assumed financial risks associated with the development of the Intangibles, in particular resulting from its obligation under the CSA to pay its share of the Development Costs, which is calculated as the proportion of sales revenue generated by Amazon in Europe as compared to Amazon's global sales revenue.
Društvo Amazon također tvrdi da je društvo LuxSCS preuzelo financijske rizike povezane s razvojem nematerijalne imovine, posebno kao rezultat njegove obveze u skladu s CSA-om da plaća svoj udio u razvojnim troškovima, koji se izračunava kao udio u prihodu od prodaje društva Amazon u Europi u odnosu na opći prihod društva Amazon od prodaje na globalnoj razini.
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.
Zbog ugovornih rješenja u skladu sa Sporazumom o licenciranju, kako je objašnjeno u uvodnoj izjavi 438., jedini utvrđeni rizik koji snosi društvo LuxSCS jest potreba da ispuni svoju obvezu u skladu s CSA-om povezanu s plaćanjem udjela i troškova CSA-a društvu Amazon US.
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’.
Iako društvo LuxSCS možda ne bi moglo pokriti te troškove ako bi društvo LuxOpCo otišlo u stečaj ili mu iz nekog drugog razloga trajno ne bi moglo plaćati iznos tantijema dostatan za pokrivanje tih troškova, čini se da je društvo LuxSCS snosilo taj ugovorni rizik samo zato što je bio „nužan za rad luksemburške strukture”.
It does not reflect economic reality.
Ne temelji se na gospodarskoj stvarnosti.
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.
Da se ugovorno rješenje, a posebno metodologija utvrđivanja tantijema, temeljilo na gospodarskoj stvarnosti i stvarnoj raspodjeli rizika između stranaka, društvo LuxSCS dobivalo bi naknadu kojom bi bile obuhvaćene samo njegove ograničene zadaće i ne bi snosilo nikakav rizik od gubitaka.
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.
Kako je objašnjeno u prethodnoj uvodnoj izjavi, društvo LuxSCS nije donosilo aktivne odluke o ograničavanju tog posebnog rizika ili upravljanju njime i nije imalo kontrolu nad takvim rizikom.
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.
U svakom slučaju, da je društvo LuxOpCo otišlo u stečaj ili iz nekog drugog razloga trajno nije moglo društvu LuxSCS plaćati tantijeme koje mu je dugovalo u skladu sa Sporazumom o licenciranju, društvo LuxSCS moglo bi, u tom posebnom slučaju, raskinuti Sporazum o licenciranju i licenciju za uporabu nematerijalne imovine izdati drugoj povezanoj ili neovisnoj stranci i tako ograničiti svoj ugovorni rizik.