natgillin/translations-raw huggingface dataset:
In practice, the costs incurred by the EU Local Affiliates in performing the services rendered for LuxOpCo were invoiced to LuxOpCo with an additional mark-up ranging from 3 % to 8 %.
U praksi su se troškovi nastali lokalnim povezanim društvima u EU-u pri obavljanju usluga za društvo LuxOpCo naplaćivali od tog društva uvećani za dodatnu maržu od 3 % do 8 %.
In 2013, the EU Local Affiliates recorded the following turnovers: Amazon.co.uk Ltd: GBP [400-500] million; Amazon Logistik GmbH: EUR [100-200] million; Amazon.de GmbH: EUR [90-100] million; Amazon.fr Logistique SAS: EUR [100-200] million; and Amazon.fr SARL: EUR [50-60] million.
Lokalna povezana društva u EU-u zabilježila su 2013. sljedeći promet: Amazon.co.uk Ltd: [400 – 500] milijuna GBP; Amazon Logistik GmbH: [100 – 200] milijuna EUR; Amazon.de GmbH: [90 – 100] milijuna EUR; Amazon.fr Logistique SAS: [100 – 200] milijuna EUR; i Amazon.fr SARL: [50 – 60] milijuna EUR.
The License Agreement
2.1.2.3 Sporazum o licenciranju
Any IP created by or further developed by LuxOpCo on the basis of or as a result of access to the Intangibles is assigned to LuxSCS .
Svako intelektualno vlasništvo koje je društvo LuxOpCO stvorilo ili dalje razvilo na temelju pristupa nematerijalnoj imovini i kao rezultat tog pristupa dodjeljuje se društvu LuxSCS .
LuxOpCo was required to act on its own initiative and risk to protect and maintain the Intangibles .
Društvo LuxOpCo bilo je dužno na vlastitu inicijativu štititi i održavati nematerijalnu imovinu i za to snositi rizik .
The License Agreement also provided for corporate services to be provided by LuxOpCo for the benefit of LuxSCS without any separate remuneration to LuxOpCo .
U Sporazumu o licenciranju predviđeno je i da će društvo LuxOpCo pružati korporativne usluge u korist društva LuxSCS bez posebne naknade .
LuxOpCo further agreed to take over all risks associated with all the activities to be performed by it under the License Agreement.
Društvo LuxOpCo dalje se složilo da će preuzeti sve rizike povezane sa svim djelatnostima koje mora obavljati u skladu sa Sporazumom o licenciranju.
If LuxOpCo acquired any IP to be used for the same purpose as the Intangibles from third parties, LuxOpCo was required to license this IP to LuxSCS on a royalty-free basis .
Ako je društvo LuxOpCo steklo intelektualno vlasništvo koje će se upotrebljavati u istu svrhu kao i nematerijalna imovina trećih osoba, ono je moralo izdati licenciju društvu LuxSCS za iskorištavanje tog intelektualnog vlasništva bez plaćanja tantijema .
LuxOpCo, ASE, AMEU and EU Local Affiliates used the Intangibles to carry out their business activities.
Društva LuxOpCo, ASE, AMEU i lokalna povezana društva u EU-u upotrebljavali su nematerijalnu imovinu za obavljanje svojih poslovnih djelatnosti.
Under the License Agreement, LuxOpCo had the right to sub-license the Intangibles to affiliated companies.
U skladu sa Sporazumom o licenciranju društvo LuxOpCo imalo je pravo podlicencirati nematerijalnu imovinu povezanim društvima.
As of 30 April 2006, LuxOpCo concluded an ‘Intellectual Property License Agreement’ with both ASE and AMEU, under which ASE and AMEU were irrevocably granted non-exclusive licenses to the Intangibles.
Na dan 30. travnja 2006. društvo LuxOpCO sklopilo je „Sporazum o licenciranju intelektualnog vlasništva” s društvima ASE i AMEU u skladu s kojim su tim društvima odobrene neisključive licencije za nematerijalnu imovinu.
To a very large extent, both those agreements mirrored the License Agreement between LuxOpCo and LuxSCS.
Oba su se ta sporazuma u velikoj mjeri temeljila na Sporazumu o licenciranju između društava LuxOpCO i LuxSCS.
Under those agreements, a royalty payable by ASE and AMEU to LuxOpCo was set in exactly the same manner as the royalty payable by LuxOpCo to LuxSCS under the License Agreement.
U skladu s tim sporazumima, tantijeme koje društva ASE i AMEU plaćaju društvu LuxOpCO utvrđene su na isti način kao tantijeme koje društvo LuxOpCO plaća društvu LuxSCS u skladu sa Sporazumom o licenciranju.
Pursuant to the Service Agreements, the EU Local Affiliates were entitled to use the Intangibles as well as other intangible property and trademarks owned or otherwise held by LuxOpCo to the extent necessary for the provision of their services to LuxOpCo.
U skladu sa ugovorima o pružanju usluga lokalna povezana društva u EU-u imala su pravo iskorištavati predmetnu nematerijalnu imovinu i svu ostalu nematerijalnu imovinu i žigove koji su u vlasništvu društva LuxOpCo ili ih ono drži, u mjeri koja je nužna za pružanje njihovih usluga društvu LuxOpCo.
All goodwill from such use solely accrued for the benefit of LuxOpCo.
Sav goodwill od takvog iskorištavanja išao je isključivo u korist društva LuxOpCo.
All intellectual property rights and derivative works thereof as developed or acquired by the EU Local Affiliates during the provision of those services remained the property of LuxOpCo.
Sva prava intelektualnog vlasništva i njihova izvedena djela koje su razvila ili stekla lokalna povezana društva EU-a tijekom pružanja tih usluga ostaju u vlasništvu društva LuxOpCo.
The License Agreement was in effect for the life of all the licensed Intangibles, and could only be terminated in the event of a change of control or substantial encumbrance or in the event of one of the parties failed to cure for failure of its performance under that agreement.
Sporazum o licenciranju bio je na snazi do kraja vijeka trajanja sve licencirane nematerijalne imovine i mogao se raskinuti samo u slučaju promjene kontrole ili znatnog terećenja ili ako jedna od stranaka ne ispravi svoje nedostatke u radu u skladu s tim sporazumom.
Accordingly, LuxSCS had no possibility to unilaterally terminate the License Agreement.
U skladu s time, društvo LuxSCS nije moglo jednostrano raskinuti Sporazum o licenciranju.
THE CONTESTED MEASURE
SPORNA MJERA
THE CONTESTED TAX RULING
SPORNO POREZNO RJEŠENJE
The contested tax ruling is a one-sentence letter dated 6 November 2003 from the Luxembourg tax administration to Amazon.com, Inc. which states the following:
Sporno porezno rješenje jest dopis od jedne rečenice od 6. studenoga 2003. koji je luksemburška porezna uprava izdala društvu Amazon.com, Inc. u kojem je navedeno sljedeće:
‘After having made myself acquainted with the letter of october [sic] 31, 2003, directed to me by [Advisor 1] just as with your letter of octobre [sic] 23, 2003 and dealing with your position regarding Luxembourg tax treatment within the framework of your future activities, I am pleased to inform you that I may approve the contents of the two letters.’
„Nakon što sam proučio sadržaj dopisa od 31. listopada 2003. [sic] koji mi je uputio [Savjetnik 1.] i vašeg dopisa od 23. listopada 2003. [sic] i uzimajući u obzir vaše stajalište o poreznom tretmanu u Luksemburgu u okviru vaših budućih djelatnosti, sa zadovoljstvom vas obavješćujem da mogu odobriti sadržaj dvaju dopisa.”