natgillin/translations-raw huggingface dataset:
In particular, LuxSCS does not conduct or control any of the activities related to the development, management, protection and exploitation of the Intangibles, but passes those functions on to LuxOpCo under the License Agreement, without any reservation of LuxSCS supervising LuxOpCo's activities in that respect.
Društvo LuxSCS posebno ne obavlja i ne nadzire aktivnosti povezane s razvojem nematerijalne imovine, upravljanjem njome, njezinom zaštitom i uporabom već te zadaće, u skladu sa Sporazumom o licenciranju, prepušta društvu LuxOpCo, bez rezervacije da društvo LuxSCS u tom pogledu nadzire aktivnosti društva LuxOpCo.
LuxSCS has no employees who would be able to control those functions, nor does LuxSCS incur the cost related to the performance of those functions.
Društvo LuxSCS nema zaposlenike koji bi mogli nadzirati te zadaće te nema troškove povezane s obavljanjem tih zadaća.
Instead, it is LuxOpCo that performs unique and valuable functions in relation to the Intangibles, that uses all assets associated with those functions, and that assumes substantially all the risks associated therewith.
Umjesto toga, društvo LuxOpCo obavlja jedinstvene i vrijedne zadaće u pogledu nematerijalne imovine, upotrebljava svu imovinu povezanu s tim zadaćama i u osnovi preuzima sve s njom povezane rizike.
In addition, it is LuxOpCo, supported by the EU Local Affiliates, that performs unique and valuable functions in the operation of Amazon's European online retail and service business which are of strategic and vital importance to the generation of profits from that business, that uses all assets associated with those functions, and that assumes substantially all risks associated therewith.
Nadalje, društvo LuxOpCo, uz pomoć lokalnih povezanih društava u EU-u, obavlja jedinstvene i vrijedne zadaće u okviru Amazonovih djelatnosti internetske maloprodaje i pružanja usluga u Europi koje su od strateške i ključne važnosti za stvaranje dobiti od obavljanja te djelatnosti, upotrebljava svu imovinu povezanu s tim zadaćama i u osnovi preuzima sve s njom povezane rizike.
Functional analysis of LuxSCS
Funkcionalna analiza društva LuxSCS
Amazon claims that ‘LuxSCS had the authority to take decisions and participate in the CSA, was endowed with own financial means and was capable of bearing its risks. By holding the Intangibles and funding their development (or, sometimes, their acquisition), LuxSCS had an essential role in controlling the development, the maintenance and the protection of the Intangibles […]’.
Društvo Amazon tvrdi da je „društvo LuxSCS imalo ovlasti donositi odluke i sudjelovati u CSA-u, da je imalo vlastita financijska sredstva i da je moglo snositi svoje rizike. Budući da društvo LuxSCS držalo nematerijalnu imovinu i financiralo njezin razvoj (ili ponekad njezino stjecanje), ono je imalo bitnu ulogu u nadzoru razvoja, održavanja i zaštite te imovine […].”
The Commission does not dispute that LuxSCS, as a party to the Buy-In Agreement and the CSA, is the legal owner of the rights to exploit, further develop and enhance the Intangibles for the purposes of Amazon's European retail and service business.
Komisija ne osporava da je društvo LuxSCS, kao stranka sporazuma o kupnji udjela i CSA-a, zakonski vlasnik prava na iskorištavanje, daljnji razvoj i jačanje nematerijalne imovine za potrebe Amazonove maloprodajne i uslužne djelatnosti u Europi.
Nor does it dispute that, LuxSCS was contractually tasked by A9 and ATI under the CSA with several functions and assigned several risks in relation to the Intangibles.
Ona ne osporava ni da su društvu LuxSCS društva A9 i ATI u skladu s CSA-om ugovorno dodijelila obavljanje nekih zadaća i preuzimanje nekih rizika povezanih s nematerijalnom imovinom.
However, as a result of the License Agreement, those functions and risks were exclusively and irrevocably licensed to and effectively performed and assumed by LuxOpCo for the entire lifetime of the Intangibles.
Međutim, na temelju Sporazuma o licenciranju, licenciju za obavljanje tih zadaća i preuzimanje tih rizika isključivo i neopozivo je imalo društvo LuxOpCO koje ih je učinkovito činilo tijekom cijelog vijeka trajanja nematerijalne imovine.
None of the information provided to the Commission demonstrates that LuxSCS performed, or had the capacity to perform any active and critical functions in relation to the development, enhancement, management, and exploitation of the Intangibles which would justify attributing to it almost all of the profit generated by LuxOpCo in the operation of Amazon's European retail and service business (Recitals 419 to 429).
Komisija na temelju dostavljenih informacija ne može zaključiti da je društvo LuxSCS obavljalo, ili da je imalo sposobnosti obavljati, aktivne i ključne zadaće u pogledu razvoja, jačanja i iskorištavanja nematerijalne imovine ili upravljanja njome zbog kojih bi mu bilo opravdano dodijeliti gotovo svu dobit koju ostvari društvo LuxOpCo pri obavljanju Amazonovih maloprodajnih i uslužnih djelatnosti u Europi (uvodne izjave od 419. do 429.).
Nor could LuxSCS have been considered to have outsourced those functions to another party and it did not have the capacity to control or supervise the execution of thereof (Recitals 427 to 428).
Nije se moglo smatrati ni da je društvo LuxSCS izdvojilo te zadaće trećoj stranci i nije imalo sposobnosti kontrolirati ili nadzirati njihovo obavljanje (uvodne izjave od 427. do 428.).
LuxSCS also did not use any valuable assets in relation to that business, but merely held the Intangibles in a passive manner as the legal owner thereof (Recitals 431 to 435).
Društvo LuxSCS nije se ni koristilo vrijednom imovinom za obavljanje te djelatnosti već je samo pasivno držalo nematerijalnu imovinu kao njezin zakonski vlasnik (uvodne izjave od 431. do 435.).
Finally, LuxSCS did not assume, nor did it have the capacity to assume and control, the associated risks in this regard (Recitals 436 to 445).
Naposljetku, društvo LuxSCS nije preuzimalo s tim povezane rizike i nije ih imalo sposobnost preuzimati i kontrolirati (uvodne izjave od 436. do 445.).
Functions performed by LuxSCS
Zadaće koje obavlja društvo LuxSCS
LuxSCS is the legal owner and contractual licensor of the Intangibles.
Društvo LuxSCS zakonski je vlasnik i ugovorni nositelj licencije za nematerijalnu imovinu.
However, under 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, enhance and manage the Intangibles for their entire lifetime, without any reservation of LuxSCS managing or supervising LuxOpCo's activities in that respect.
Međutim, u skladu sa Sporazumom o licenciranju, društvo LuxSCS dodijelilo je društvu LuxOpCo isključivu i neopozivu licenciju za gospodarsko iskorištavanje nematerijalne imovine u Europi i pravo na daljnji razvoj i jačanje nematerijalne imovine te na upravljanje njome tijekom čitavog njezina vijeka trajanja, bez rezervacije da će društvo LuxSCS upravljati aktivnostima društva LuxOpCo u tom pogledu ili ih nadzirati.
Under that agreement, LuxOpCo was also granted the responsibility for concluding and managing sublicenses with associated group companies and granted all rights to prevent IP infringements of the Intangibles.
U skladu s tim sporazumom, društvu LuxOpCo dodijeljena je i odgovornost za sklapanje podlicencija s povezanim društvima u grupi i za upravljanje njima te su mu dodijeljena sva prava na sprječavanje povreda intelektualnog vlasništva u pogledu nematerijalne imovine.
Finally, LuxOpCo was responsible for ensuring compliance with all applicable laws, rules and regulations, including export and privacy laws and regulations that may apply to its use of the Intangibles.
Naposljetku, društvo LuxOpCo bilo je odgovorno osigurati usklađenost sa svim primjenjivim zakonima, pravilima i propisima, uključujući sa zakonima o izvozu i privatnosti i propisima koji bi se mogli primjenjivati na njegovu uporabu nematerijalne imovine.
Consequently, as a result of that exclusive license, LuxSCS was no longer entitled to economically exploit the Intangibles in Amazon's European operations and therefore could not perform any active and critical functions in relation to their development, enhancement, management or exploitation in that respect.
Uslijed toga, kao rezultat te isključive dozvole, društvo LuxSCS više nije imalo pravo na gospodarsko iskorištavanje nematerijalne imovine u okviru poslovanja društva Amazon u Europi i stoga nije moglo obavljati aktivne i ključne zadaće u pogledu razvoja, jačanja i iskorištavanja te imovine ili upravljanja njome u tome pogledu.
Thus, while the legal ownership of the Intangibles and any derivative works thereof stayed with LuxSCS during the relevant period, the aforementioned active and critical functions in relation to the Intangibles were performed by LuxOpCo.
Prema tome, iako je tijekom predmetnog razdoblja društvo LuxSCS imalo zakonsko vlasništvo nad nematerijalnom imovinom i izvedenim djelima, prethodno navedene aktivne i ključne zadaće u pogledu nematerijalne imovine obavljalo je društvo LuxOpCo.
Even if LuxSCS had been entitled to perform such functions, it did not have the capacity to carry out, manage or control them during the relevant period.
Čak i da je društvo LuxSCS imalo pravo obavljati te zadaće, ono nije imalo sposobnosti za njihovo obavljanje, upravljanje njima i za njihovu kontrolu tijekom predmetnog razdoblja.
It had no employees, as confirmed by the contested tax ruling, which endorsed the conclusion in Amazon's letter of 31 October 2003 that LuxSCS' very limited activities do not lead to it carrying out a ‘commercial activity’ or having a taxable presence in Luxembourg.
Nije imalo zaposlenike, što je potvrđeno u spornom poreznom rješenju, kojim je potvrđen zaključak iz Amazonova dopisa od 31. listopada 2003. da društvo LuxSCS zbog svojih ograničenih aktivnosti nije u Luksemburgu obavljalo „poslovnu djelatnost” ni stjecalo oporezive prihode.
In fact, as confirmed by the TP Report and Amazon's letter of 20 April 2006 to the Luxembourg tax administration, LuxSCS was not supposed to perform any other activity during the relevant period beyond the ‘mere holding’ of the Intangibles and the shares in its subsidiaries and receiving passive income in the form of royalties and interests from those subsidiaries.
Štoviše, kako je potvrđeno u Izvješću o transfernim cijenama i dopisu društva Amazon luksemburškoj poreznoj upravi od 20. travnja 2006., društvo LuxSCS nije tijekom predmetnog razdoblja trebalo obavljati nikakvu drugu djelatnost osim „jednostavnog držanja” nematerijalne imovine i udjela u svojim ovisnim društvima i primanja pasivnog prihoda u obliku tantijema i kamata od tih ovisnih društava.
In the absence of employees, the only means by which such functions could have been performed by LuxSCS itself would have been through its sole manager or through its general meetings.
Budući da nije imalo zaposlenike, društvo LuxSCS moglo je sâmo obavljati svoje zadaće samo ako ih je obavljao njegov jedini direktor ili na općim skupštinama.
However, the resolutions of the sole manager and the minutes of its general meetings, summarised in Table 14, do not demonstrate that any active or critical decision-making was performed by LuxSCS with regard to the aforementioned functions in relation to the Intangibles, nor that an effective control or supervision of such functions was carried out during the relevant period.
Međutim, iz odluka jedinog direktora i zapisnika s općih sjednica, koji su sažeti u tablici 14., nije razvidno da je društvo LuxSCS aktivno donosilo ključne odluke u pogledu prethodno navedenih zadaća povezanih s nematerijalnom imovinom niti da je tijekom predmetnog razdoblja obavljalo stvarnu kontrolu ili nadzor nad takvim zadaćama.
Rather, the resolutions and decisions taken consisted mainly of administrative and shareholder tasks, i.e. approving accounts, receiving dividend payments, approving capital increases and the financing of subsidiaries and, in a few instances, approving the appointment of managers of LuxOpCo and other subsidiaries of LuxSCS.
Štoviše, donesena rješenja i odluke odnosili su se većinom na administrativne zadaće i zadaće povezane s dioničarima, odnosno na odobravanje izvještaja, zaprimanje isplata dividendi, odobravanje povećanja kapitala i financiranje ovisnih društava te, u nekoliko slučajeva, odobravanje imenovanja upravitelja društvom LuxOpCo i ostalim ovisnim društvima društva LuxSCS.
In addition, the complete absence of representatives of LuxSCS in the IP Steering Committee, which is the main forum of discussion for the management of the Intangibles in Europe, confirms that LuxSCS played no active role as regards the aforementioned functions and the associated risks during the relevant period.
Nadalje, nepostojanje predstavnika društva LuxSCS u upravljačkom odboru za intelektualno vlasništvo, koji je glavni forum za rasprave o upravljanju nematerijalnom imovinom u Europi, potvrđuje da društvo LuxSCS tijekom predmetnog razdoblja nije imalo aktivnu ulogu u pogledu navedenih zadaća i povezanih rizika.
Even the decisions to enter into the Buy-In Agreement and the CSA do not appear to have been taken by LuxSCS, but constitute no more than a simple ratification by the sole manager of a decision taken by Amazon group companies in the US.
Čini se da društvo LuxSCS nije donijelo ni odluke o sklapanju sporazuma o kupnji udjela i CSA-a već je samo jedini direktor potvrdio odluku koju su društva grupe Amazon donijela u SAD-u.
The same can be said for the decision to enter into the License Agreement with LuxOpCo, as it is reflected in the resolution that the decision of the sole manager to approve and execute this agreement on behalf of LuxSCS was taken in the context of the 2006 restructuring of Amazon's European operations, which had already been decided by the Amazon group.
Isto se može reći i za odluku o sklapanju Sporazuma o licenciranju s društvom LuxOpCo, što je razvidno iz rješenja da je odluka jedinog direktora o odobrenju i izvršenju tog sporazuma u ime društva LuxSCS donesena 2006. u kontekstu restrukturiranja poslovanja društva Amazon u Europi, o čemu je grupa Amazon već odlučila.
In any event, such decisions are not active decisions related to the development, enhancement, management, and exploitation of the Intangibles, but are decisions implementing the ‘limited number of legal agreements necessary for the Luxembourg structure to operate’.
U svakom slučaju, takve odluke nisu aktivne odluke povezane s razvojem, jačanjem i uporabom nematerijalne imovine te s upravljanjem njome, već su odluke kojima se provodi „ograničeni broj pravnih sporazuma koji su nužni za funkcioniranje luksemburške strukture.”.
The fact that LuxSCS was not legally entitled to perform such functions by virtue of the License Agreement and the fact that it lacked the capacity to do so, also means that it did not actually perform any of the functions assigned to it under the CSA during the relevant period.
Činjenica da društvo LuxSCS nije bilo zakonski ovlašteno obavljati takve zadaće na temelju Sporazuma o licenciranju i činjenica da nije za to imalo sposobnosti znači i da tijekom predmetnog razdoblja zapravo nije obavljalo nijednu zadaću koja mu je dodijeljena u skladu s CSA-om.
In other words, LuxSCS was not involved in the development of the Intangibles, nor in budgeting and planning activities related thereto (functions 1 and 4 listed in Table 13, reproducing the functions listed in Exhibit B to the CSA).
Drugim riječima, društvo LuxSCS nije sudjelovalo u razvoju nematerijalne imovine ni u izradi proračuna i planiranju aktivnosti povezanih s tom imovinom (zadaće 1. i 4. navedene u tablici 13., ponavljanje zadaća navedenih u Dodatku B Ugovoru o podjeli troškova).
It was also not involved in sales and marketing activities, strategic planning and quality control, and assurance (functions 2, 3 and 6 listed in Table 13).
Nije sudjelovalo ni u aktivnostima prodaje i marketinga, strateškog planiranja i kontrole kvalitete i osiguranja (zadaće 2., 3. i 6. navedene u tablici 13.).
LuxSCS also played no active role in the management of strategic acquisitions of technologies (function 5 listed in Table 13), notwithstanding the fact that a number of those acquisitions were executed on the basis of the CSA.
Društvo LuxSCS nije aktivno sudjelovalo ni u upravljanju strateškim stjecanjem tehnologija (5. zadaća navedena u tablici 13.), neovisno o činjenici da je niz tih stjecanja izvršen na temelju CSA-a.
In fact, according to the information provided by Amazon on decisions taken by LuxSCS in relation to other buy-in transactions entered into since 2005, its sole manager merely accepted the contribution of the technologies acquired in exchange for a buy-in payment.
Prema informacijama koje je dostavilo društvo Amazon o odlukama koje je društvo LuxSCS donijelo u pogledu drugih transakcija plaćanja udjela od 2005., njegov je jedini direktor samo prihvatio doprinos stečenih tehnologija u zamjenu za plaćanje udjela.
Those decisions constituted no more than a mere administrative reorganisation of activities, not an active, value-adding management of the acquired technology.
Te odluke odnosile su se samo na jednostavnu administrativnu reorganizaciju aktivnosti, a ne na aktivno upravljanje stečenom tehnologijom kojim se dodaje vrijednost.
Finally, although Exhibit B to the CSA lists as a final function the ability to ‘select, hire and supervise employees, contractors and sub-contractors to perform any of the above activities’ (function 7 listed in Table 13), there are no indications that LuxSCS should be considered to have effectively outsourced any of the functions assigned to it under the CSA to another party acting under the instruction and control (i.e. a subcontractor) of LuxSCS.
Nadalje, iako je u Dodatku B CSA-u kao zadnja zadaća navedena mogućnost „odabira, zapošljavanja i nadzora zaposlenika, ugovaratelja i podugovaratelja za obavljanje bilo koje od navedenih aktivnosti” (7. zadaća navedena u tablici 13.), nema naznaka da bi se trebalo smatrati da je društvo LuxSCS učinkovito izdvojilo drugoj stranci koja djeluje prema njegovim uputama i pod njegovom kontrolom (tj. podugovaratelju) bilo koju od zadaća koje su mu dodijeljene u skladu s CSA-om.
Neither the resolutions of the sole manager nor the minutes of the general management meetings demonstrate that any active decisions were taken in that respect.
Odluke jedinog direktora i zapisnici s opće skupštine ne pokazuju da su u tom pogledu donesene aktivne odluke.
Moreover, the CSA Annual Summary reports record no expenses incurred directly by LuxSCS in the development of the Intangibles that would be capable of entering into the cost sharing pool, for instance fees paid for the provision of outsourced activities.
Nadalje, u godišnjim sažetim izvješćima o CSA-u nisu zabilježeni nikakvi troškovi koji su nastali isključivo društvu LuxSCS tijekom razvoja nematerijalne imovine i koji bi se mogli uključiti u zajedničke troškove, na primjer naknade plaćene za pružanje izdvojenih aktivnosti.
Only the entities A9, ATI, and the contract development centres managed by ATI and A9 reported Development Costs.
Razvojne troškove prijavili su samo subjekti A9 i ATI i centri za razvoj ugovora kojima upravljaju društva ATI i A9.
Those Development Costs reflect functions performed by or on behalf of those companies, (and risks assumed by those companies) during the relevant period.
Ti razvojni troškovi odnose se na zadaće koje obavljaju ta trgovačka društva ili se obavljaju u njihovo ime (i rizike koje su preuzela ta društva) tijekom predmetnog razdoblja.
Those functions therefore cannot be considered as performed by LuxSCS.
Ne može se smatrati da je te zadaće obavljalo društvo LuxSCS.
Consequently, none of the development functions or other functions related to the Intangibles as carried out by A9, ATI and their Subcontractors with reference to the Buy-In Agreement and the CSA (or the risks related to these functions) can be taken into account as a contribution of LuxSCS to the License Agreement between LuxSCS and LuxOpCo.
Stoga se kao doprinos društva LuxSCS Sporazumu o licenciranju između društava LuxSCS i LuxOpCo ne može uzeti nijedna razvojna zadaća ili druge zadaće povezane s nematerijalnom imovinom koje su obavili društvo A9, ATI i njihovih podugovaratelji na temelju sporazuma o kupnji udjela i CSA-a (ili rizici povezani s tim zadaćama).
Rather, those functions should be accounted for as contributions of A9 and ATI under the Buy-In Agreement and the CSA.
Te zadaće treba smatrati doprinosima društava A9 i ATI u skladu sa sporazumom o kupnji udjela i CSA-om.
Those agreements, which according to the US Tax Court were remunerated at arm's length by way of the Buy-In Payments and the CSA Payments, are not the subject-matter of this Decision, since they are not covered by the contested tax ruling.
Ti sporazumi za koje je prema mišljenju Poreznog suda SAD-a plaćena naknada po tržišnim uvjetima u obliku plaćanja udjela i plaćanja u skladu s CSA-om, nisu predmet ove odluke jer nisu obuhvaćeni spornim poreznim rješenjem.
The functions performed by A9, ATI and their subcontractors are therefore irrelevant when assessing the remuneration to be paid by LuxOpCo to LuxSCS under the License Agreement, which is the subject-matter of the contested tax ruling.
Zadaće koje su obavljala društva A9, ATI i njihovi podugovaratelji stoga nisu relevantne za procjenu naknade koju će društvo LuxOpCo plaćati društvu LuxSCS na temelju Sporazuma o licenciranju, koji je predmet spornog poreznog rješenja.
In any event, even if LuxSCS could be considered to have outsourced its development functions and risks under the CSA to a Subcontractor within a meaning of that agreement, which it cannot, it would not have had the capacity to supervise the execution of those functions, let alone control the performance of those functions and the risks associated with them in the absence of employees.
U svakom slučaju, čak i ako bi se moglo smatrati da je društvo LuxSCS svoje razvojne zadaće i rizike u skladu s CSA-om izdvojilo podugovaratelju u smislu tog sporazuma, što ne smije, ono ne bi imalo sposobnosti za nadzor obavljanja tih zadaća, a kamoli za kontrolu uspješnosti tih zadaća i s njima povezanih rizika jer nije imalo zaposlenike.
In a typical arm's length transaction between independent parties, a licensor that outsources certain IP-related functions would be expected to safeguard the execution of the license agreement through close supervision .
U uobičajenoj transakciji po tržišnim uvjetima između neovisnih stranaka očekivalo bi se da nositelj licencije koji izdvaja određene zadaće povezane s intelektualnim vlasništvom zaštiti izvršenje Sporazuma o licenciranju obavljanjem strogog nadzora .
Moreover, even if the functions of LuxSCS under the CSA were to be considered outsourced to an associated company, here in particular LuxOpCo, such a company would have been entitled to an arm's length remuneration for the services performed, either in the form of a service fee or, as regards LuxOpCo, in the form of a reduction of the royalty rate .
Nadalje, čak i ako bi se smatralo da su zadaće društva LuxSCS u skladu s CSA-om izdvojene povezanom društvu, u ovom slučaju društvu LuxOpCo, to društvo imalo bi pravo na naknadu po tržišnim uvjetima za pružanje usluge koja bi bila u obliku naknade za uslugu ili, u slučaju društva LuxOpCo, u obliku smanjenja stope tantijema .