natgillin/translations-raw huggingface dataset:
Due to an incomplete documentary record of the [A] Agreement, the remaining 15 M.com Agreements, together with the underlying detailed economic analysis of the fee structure, if available, were reviewed to arrive at a base royalty rate for the technology of [3-3,5] % on sales.
Direktor društva LuxSCS potvrdio je i odobrio 14. siječnja 2005. da je to društvo tijekom prosinca 2004. i siječnja 2005. već sklopilo sporazum o kupnji udjela i dva ugovora o podjeli troškova (uključujući CSA).
It was further observed that [description of the correlation between commission rate and sales volume], a downward volume adjustment was applied to arrive at a royalty rate for the technology of [3-3,5] %.
U kontekstu reorganizacije europskih maloprodajnih djelatnosti jedini direktor društva LuxSCS odobrio je 28. travnja 2006. prijenos uredničkog sadržaja, žigova i naziva domena društava Amazon.co.uk Ltd, Amazon.fr Holding SAS i Amazon.de GmbH na društvo LuxSCS te sklapanje Sporazuma o licenciranju s društvom LuxOpCo.
The royalty rate for the pre-existing Amazon's marketing Intangibles was further estimated to be at [1-1,5] % on the basis of a comparison with four license agreements between third parties unrelated to Amazon.
Direktor je dalje bio ovlašten izvršiti te sporazume.
The arm's length Buy-In Payment for the customer information was estimated at USD [100-200] million.
Dana 2. travnja 2013. izviješteno je da su društva LuxSCS i ATI sklopila ugovor o kupnji imovine od 1. ožujka 2013. radi stjecanja određene imovine od treće stranke koja je uključivala softverski kod i sva povezana prava intelektualnog vlasništva.
To better understand the functions of LuxSCS and its subsidiaries in Europe in relation to the development, enhancement, management, and exploitation of the Intangibles, the Commission requested information produced in the context of the US Tax Court proceedings regarding the payments made by LuxSCS under the Buy-In Agreement and the CSA.
Direktor društva LuxSCS potvrdio je ugovor o kupnji imovine i licenciju društvu LuxOpCo.
Amazon submitted all information used and produced for the litigation before the US Tax Court to the Commission.
INFORMACIJE O SPORAZUMIMA O LICENCIRANJU INTELEKTUALNOG VLASNIŠTVA KOJE SU SKLOPILI SUBJEKTI GRUPE AMAZON I NEPOVEZANI SUBJEKTI
Buy-in payments for other IP rights acquired by LuxSCS
Sporazumi o M.comu
During the relevant period, LuxSCS received IP from affiliated companies and third parties at several instances which it, however, never acquired at its own initiative.
Povrh sporazuma o M.comu koji su navedeni u uvodnoj izjavi 142., društvo Amazon sklopilo je 2004. i 2006. još 11 sporazuma o M.comu s društvima Bombay Company, DVF, Bebe, Marks & Spencer, Sears Canada, Hobby Hub, Benefit Cosmetic, Timex.com, Mothercare UK i Devanlay US.
In some instances, a company holding an IP or an IP itself was acquired by Amazon.com, Inc. and the IP was transferred by Amazon.com, Inc. to Amazon Technologies, Inc.
Društvo Amazon objasnilo je da partneri društva M.com nisu dobili pristup Amazonovoj tehnologiji.
Such IP was comprised by the CSA which included all IP transferred or assigned to ATI by a third party and the costs of such acquisitions would be included in the cost pool as buy-in payments.
Društvo Amazon upotrijebilo je svoju tehnologiju za pružanje usluga IT-a i e-trgovine svojim partnerima.
As a result, a number of buy-in payments made by LuxSCS for IP are not supported by a specific agreement, but are payments made with reference to the CSA.
Kako je objasnilo društvo Amazon, u skladu sa sporazumima o M.comu „Društvo Amazon pristalo je pružiti tehnologije e-trgovine kako bi trećim osobama omogućilo da upravljaju svojim maloprodajnim web-mjestima.
Examples include buy-in payments for [acquisition U and R] and [acquisition T].
Klijenti M.coma, kao što je [A], dobili su samo tehnologiju i nisu se koristili Amazonovim žigovima, robnim markama, informacijama o kupcima ili drugom Amazonovom nematerijalnom imovinom i nisu na njih dobili prava”.
In other instances, the company holding the IP was acquired by another Amazon entity and its IP then transferred to ATI.
Društvo Amazon dalje je objasnilo da je umjesto pojedinačnog određivanja cijene svakog elementa svoje ponude, primijenilo holistički pristup utvrđivanju cijena sporazuma o M.comu.
This was the case when LuxOpCo acquired the [acquisition Q] group which held IP consisting not only of digital content rights, but also some technology.
Sporazumi o M.comu sklopljeni nakon spornog poreznog rješenja sadržavaju odredbe kojima je propisano da svaka stranka dobiva samo ograničenu, neisključivu licenciju na intelektualno vlasništvo svojeg partnera i samo za potrebe izvršenja sporazuma.
The technology component of the [acquisition Q] IP was sold to ATI, which then contributed it to the CSA in return for a buy-in payment from LuxSCS.
Sporazumi o M.comu iz Izvješća o transfernim cijenama podrobnije su opisani u uvodnim izjavama od 223. do 229.
Initially, all buy-in payments were included in the expenses of the financial year.
U skladu sa Sporazumom s društvom [A], Amazon se suglasio izraditi, razviti, smjestiti na poslužitelju i održavati novo web-mjesto i trgovinu društva [A] na Amazonovim web-mjestima, koji su trebali zamijeniti postojeće web-mjesto za e-trgovinu društva [A].
In 2011, LuxSCS started capitalising some acquisitions, either by recording them as an intangible asset (e.g. [acquisition Q], [acquisition T] in 2011, [acquisition U] in 2012) or as fixed asset (e.g. [acquisition V] in 2013).
Društvo [A] odredilo je cijenu proizvoda koji se nude na prodaju na njegovu web-mjestu i trgovini postupajući kao priznati trgovac.
Written resolutions of LuxSCS's sole manager of and minutes of LuxSCS general meetings
Društvo Amazon bilo je odgovorno za otpremu i dostavu paketa krajnjim kupcima i za pružanje usluga za kupce.
Amazon confirmed that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by any entities that participate in LuxSCS.
Društvo [A] i Amazon nisu razmijenili vlasništvo nad intelektualnim vlasništvom ni prava intelektualnog vlasništva, osim ako je u sporazumu izričito navedeno.
To better understand the activities undertaken by LuxSCS, the Commission requested Amazon to provide the written resolutions of the management of LuxSCS as well as minutes from general meetings of LuxSCS.
Društvo Amazon licenciralo je prava na uporabu njegova intelektualnog vlasništva u razumno nužnoj mjeri za izvršavanje obaveza stranaka u skladu sa sporazumom s društvom [A] na neisključivoj, ograničenoj i neprenosivoj osnovi.
A summary of the written resolutions of the sole manager of LuxSCS (i.e. Amazon Europe Holding, Inc.) and the minutes from general meetings between the partners of LuxSCS during the period 2004-2013 is reproduced in Table 14.
Društvo [A] dalo je društvu Amazon slične dozvole za iskorištavanje njegova intelektualnog vlasništva .
Table 14
Od datuma pokretanja stranke su bile suvlasnici informacija o kupcima prikupljenih preko oba web-mjesta.
Minutes of SCS from 2004 -2013
Podaci koje su stranke prikupile prije datuma pokretanja ostali su u isključivom vlasništvu te stranke.
Date
U skladu s dogovorenom strukturom naknada društvo [A] trebalo je platiti naknadu za uspostavu (15 milijuna USD) i osnovne naknade (od 7 milijuna USD do 35 milijuna USD tijekom 2001. – 2006.).
Type of decision
Nadalje, društvo [A] trebalo je platiti varijabilne naknade po jedinici navedene tablici 15. i dodatne naknade koje se nazivaju naknade za dodatne usluge (od 0,05 USD do 13,75 USD po prodanoj jedinici) za umatanje i pretjeranu veličinu prodanih predmeta.
Summary
Naposljetku, društvo [A] trebalo je platiti društvu Amazon proviziju kao postotak prodaje kako je navedeno u tablici 16.
Written resolution of the sole manager of LuxSCS ([…]as proxyholder)
Tablica 15.
Approving all necessary actions as regard the post-formation steps; Ratification of the opening of the bank account with [bank]; Approving entering into a domiciliation agreement with [service company]; Incorporation of LuxOpCo.
Varijabilne naknade koje plaća društvo [A]
Written resolution of the sole manager of LuxSCS ([…] as vice President)
Varijabilne jedinične naknade (USD po jedinici)
Ratification of two cost sharing agreements and a buy-in agreement; Adopting amendments to LuxSCS' articles of association, in order to resolve the adoption of certain specific rights of the shares on dividends and other distributions, and the adoption of specific share premium accounts; Increase of LuxSCS' share capital by way of an all assets and liabilities contribution to be undertaken by ACI Holdings Limited, a Gibraltar company (‘ACI’); Approving the appointment of […] as additional manager of LuxOpCo and an amendment of the corporate object of LuxOpCo; Assigning a note receivable to Amazon.com International Sales, Inc.; Granting a loan to LuxOpCo.
Godina 1.
Minutes of extraordinary General Meeting ([…] as president, […] as secretary, […] as scrutineer)
Godina 2.
Adoption of new articles of association, in order to resolve the adoption of some specific rights of the shares on dividends and other distributions; Increase of share capital
Godina 3.
Transfer of the registered address of LuxSCS.
Godina 4.
Minutes of General Meeting ([…] as president, […] as secretary, […] as scrutineer)
Godina 5.
Waiver of notice of rights; Approval of the annual accounts as of 31 December 2004; Discharge of the sole manager, Amazon Europe Holding, Inc. for the financial year ending on 31 December 2004.
Godina 6.
Written resolution of the sole manager of LuxSCS ([…] as vice president)
Koji se mogu sortirati
Settlement of LuxSCS's accounts as of 31 December 2004 and resolution to submit such accounts to the LuxSCS's shareholders for approval; Discharge of the sole manager of LuxSCS for the accounting year ending on 31 December 2004.
Prenosivi
Increase of the share capital of LuxSCS; Resolution to accept the subscription and payment by Amazon.com, Inc. of new limited shares by way of a contribution in kind; Increase of the share capital of LuxSCS; Subscription and payment by ACI Holdings Limited of new limited shares by way of a contribution in kind; Cancellation of 900 limited shares in LuxSCS; New composition of the shareholding of LuxSCS.
Jedinice koje se šalju izravno od proizvođača ili dobavljača
Approving the entering into share transfer agreement in order to sell 100 % of the shares of Amazon.de GmbH and 8724191 of the shares (representing 93,1471 %) of Amazon.co.uk Ltd, in consideration of a note amounting to EUR 136828362; Proposal to contribute 6,8529 % of the shares of Amazon.co.uk Ltd and 100 % of the shares of amazon.fr Holdings SAS to LuxOpCo,; Granting a loan to LuxOpCo.
Besplatna poklon kartica
Resolution to split into three different promissory notes a promissory note issued by the LuxSCS on February 6, 2006 in the principal amount of USD 194672760 to the benefit of Amazon.com.
Obrada vraćene narudžbe kupca
Inc.; Increase the share capital of LuxSCS by a contribution in kind to LuxSCS by ACI of the UK Note and the DE Note in consideration of the issuance of limited shares of LuxSCS.
Isto kao varijabilna jedinična naknada za svaki takav proizvod vraćen društvu Amazon ili njegovim povezanim društvima
Increase of the share capital of LuxSCS; Resolution to accept subscription and payment by Amazon.com, Inc. of new limited shares by way of contribution in kind; New composition of LuxSCS; Amendment of the articles of association.
Obrada vraćene narudžbe dobavljaču
Acknowledgement of the resignation of […]as manager of LuxOpCo and of the appointment of […] and […] as managers of LuxOpCo; Adopting an increase of the share capital of [LuxSCS] by way of an all assets and liabilities contribution to be undertaken by ACI Holdings Limited, a Gibraltar company (‘ACIH’) in consideration of limited shares of LuxSCS; Approving the assignment of certain IP rights from Amazon.co.uk Ltd, Amazon.fr Holdings SAS and Amazon.de GmbH; Approving the acquisition of the EU Retail Business of Amazon.com Int'l Sales, Inc., and the subsequent transfer of the same to LuxOpCo; Approving intellectual property license agreements with LuxOpCo; Merger of certain limited shareholders of LuxSCS; Loan to LuxOpCo.
Tablica 16.
Increase of share capital; Resolution to accept subscription and payment by ACI Holdings Limited of all the 3750 limited shares; Cancellation of 1993 shares; New composition of the shareholding of LuxSCS; Amendments of the articles of Association.
Provizije koje plaća društvo [A]
Minutes of the General Meeting of LuxSCS ([…] as president, […] as secretary, […] as scrutineer)
Provizija za prodaju proizvoda (osim kataloški označenih proizvoda)
Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the merger of Amazon.com Int'l Marketplace, Inc. into Amazon Int'l Sales.
Dodatna provizija za prodaju odjevnih predmeta
Decrease of the personal share premium account of ACI Holdings limited further to the final valuation of the 28 April 2006 contribution.
Provizija za prodaju proizvoda (kataloški označenih proizvoda)
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as treasurer and director)
Društvo Amazon trebalo je društvu [A] platiti naknadu za preporučivanje njegovih proizvoda izloženih za prodaju na web-mjestu društva [A].
Settlement of LuxSCS' annual accounts as of 31 December 2005 and resolution to submit the annual accounts to the sole shareholder of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2005.
Ta naknada iznosila je 5 % prodaje 2001. i 2002., 4,5 % prodaje 2003. i 4 % prodaje od 2004. do 2006.
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as vice president, treasurer and director)
Početno petogodišnje trajanje sporazuma s društvom [A] naknadno je produljeno do 31. kolovoza 2011. kada je prekinut poslovni odnos društva Amazon s društvom [A].
Approval of the annual accounts as of 31 December 2005 and allocation of the result; Discharge of the managers for the financial year ending on 31 December 2005.
Sporazumom s društvom [G] obuhvaćen je, među ostalim, razvoj, smještanje na poslužitelju i održavanje zajedničkog dijela Amazonova web-mjesta za prodaju proizvoda koje je odabralo i ponudilo društvo [G].
Settlement of LuxSCS's annual accounts as of 31 December 2006 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Resolution to discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2006.
Nakon pokretanja zajedničke trgovine društvo [G] obvezalo se da će ugasiti svoje web-mjesto i da će sav promet sa svojeg web-mjesta preusmjeriti na zajedničku trgovinu.
Approval of the annual accounts as of 31 December 2006 of LuxOpCo and amendment and adoption of its signatory delegation policies; Approval of the annual accounts as of 31 December 2006 of Amazon Eurasia Holdings Sarl (‘AEH’) and amendment and adoption of its signatory delegation policies.
On je kupovao proizvode od društva [G] i prodavao ih krajnjim kupcima.
Resolution to contribute an aggregate amount of EUR 25000 to AEH in consideration for the issuance of new shares by AEH.
Društvo [G] bilo je vlasnik svih proizvoda spremljenih u Amazonovim distribucijskim centrima i preuzimalo rizik od gubitaka povezanih s njegovim inventarom.
Written resolution of the shareholders of LuxSCS ([…] as vice president, […] as president, […] as vice president, treasurer and director)
Društvo [G] i Amazon nisu razmijenili vlasništvo nad intelektualnim vlasništvom ni prava intelektualnog vlasništva, osim ako je u sporazumu izričito navedeno.
Approval of the annual accounts as of 31 December 2008 and allocation of the result; Discharge of the sole manager of the manager for the financial year ending on 31 December 2008.
Društvo Amazon licenciralo je društvu [G], a društvo [G] društvu Amazon svo intelektualno vlasništvo u mjeri koja je razumno nužna za izvršavanje obaveza stranaka u skladu s ugovorom na neisključivoj, ograničenoj i neprenosivoj osnovi.
Written resolution of the sole manager of LuxSCS ([…] as president)
Društvo [G] trebalo je tijekom prve godine platiti naknadu za uspostavu u iznosu od 19,5 milijuna USD, tijekom 2004. godišnju osnovnu naknadu od 70 milijuna USD, naknadu za izvršenje narudžbe od 1,7 USD do 4,5 USD po proizvodu i proviziju, koja je na početku iznosila 4 % prodaje i postupno se tijekom godina povećala na 6 %.
Settlement of LuxSCS's annual accounts as of 31 December 2009 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Proposal to give discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2008; Approval of the annual accounts as of 31 December 2008 of LuxOpCo; Approval of the annual accounts as of 31 December 2008 of AEH; Proposal to increase the share capital of AEH by a contribution in cash.
U skladu sa sporazumima s društvima [H] i [B], društvo Amazon pristalo je izraditi nova web-mjesta za e-trgovinu (replicirana web-mjesta) kojima bi se zamijenila postojeća web-mjesta društava [H] i [B].
Written resolution of the sole manager of LuxSCS ([…] as president, […] as vice president, […] as vice president, treasurer and director)
Društvo Amazon bilo je odgovorno za izradu, smještanje na poslužitelju i održavanje web-mjesta za e-trgovinu.
Convening of an extraordinary general meeting of LuxSCS regarding from 1 September 2009 regarding: Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
Ono se obvezalo osigurati i da su dostupne informacije i rad repliciranih web-mjesta jednaki web-mjestu društva Amazon.
Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
Društvo Amazon zauzvrat je dobilo postojeće podatke o klijentima od društava [B] i [H] i mogućnost ponude Amazonovih proizvoda na repliciranim web-mjestima.
Resolution on increase of the share capital of AEH by a contribution in cash.
Amazon je dvjema strankama platio naknade za preporučivanje njegovih proizvoda u iznosu od 5 % do 6 % vrijednosti prodaje.
Distribution of an interim dividend to the Shareholders of LuxSCS.
U sporazumima je propisano da svaka stranka dodjeljuje drugoj stranci neisključivu, neprenosivu licenciju za uporabu njezina intelektualnog vlasništva koje je nužno za izvršavanje obveza iz ugovora bez obveze plaćanja tantijema.
Approval of LuxOpCO's annual accounts as of 31 December 2009; Approval of AEH's annual accounts as of 31 December 2009.
U skladu sa sporazumom s društvom [I], društvo Amazon nije osiguralo platformu za e-trgovinu za društvo [I], ali je pristalo na ponudu njegovih proizvoda na svojem web-mjestu i na njihovo uključivanje u sustave pretraživanja i pregledavanja.
Settlement of LuxSCS' annual accounts as of 31 December 2009 and resolution to submit it to the shareholders of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2009; Acknowledgement of the change of registered office of LuxSCS' shareholders and sole manager.
Društvo [I] trebalo je plaćati naknadu u iznosu od 8 % do 9 % prodaje ostvarene na Amazonovu web-mjestu.
Approval of the annual accounts as of 31 December 2009 and allocation of the result; Discharge of the sole manager for the financial year ending on 31 December 2009.
Drugi sporazumi o licenciranju intelektualnog vlasništva između grupe Amazon i nepovezanih subjekata
Ratification of shareholder's advances in cash made by the LuxSCS to AEH; Approval of increase the share capital of AEH by way of a contribution in kind of a receivable.
Društvo Amazon dostavilo je sve sporazume o licenciranju intelektualnog vlasništva sklopljene s trećim osobama od 2000.
Ratification of shareholder's advances in cash made by the LuxSCS to AEH; Proposal to increase the share capital of AEH by way of a contribution in kind of a receivable; Powers of attorney to […], […] and […] to act on behalf of LuxSCS in this respect.
Nijedan od tih sporazuma nije se odnosio na prijenos intelektualnog vlasništva koji se može usporediti s onim u Sporazumu o licenciranju.
Written resolution of the shareholders of LuxSCS ([…] as president, […] as vice president)
Dostavljeni sporazumi nisu obuhvaćali prijenos Amazonova žiga, tehnologije za e-platformu ili baze podataka o kupcima.
Approval of the allocation of the EUR equivalent of GBP 41 M to a special reserve of LuxSCS further to the contribution by Amazon.com Int'l Sales, Inc., of 3115 shares it holds in Video Island Entertainment Ltd
Odnosili su se na licenciranje registriranog patenta ili digitalnog sadržaja.
Written resolution of the shareholders of LuxSCS ([…] as president)
Društvo Amazon smatra da ti ugovori „nisu relevantni za procjenu državne potpore ATC-a iz 2003.: [a)] Ti sporazumi mogli su se upotrijebiti samo za analizu CUP, dok je u ATC-u iz 2003. analiza bila ispravno temeljena na podjeli rezidualne dobiti. [b)] U svakom slučaju, većina sporazuma sklopljenih tijekom razdoblja primjene ATC-a iz 2003. (od 2006. do sredine 2014.) ne uključuje elemente intelektualnog vlasništva koji se mogu usporediti s intelektualnim vlasništvom iz Sporazuma o licenciranju između društava LuxSCS i LuxOPCO („nematerijalna imovina”). [c)] Nadalje, jedini sporazumi koji imaju neke sličnosti sa sporazumom između društava LuxOpCo i LuxSCS sklopljeni su nakon izdavanja ATC-a iz 2003. i stoga nisu značajni za procjenu državne potpore ACT-a iz 2003. jer se tadašnja analiza transfernih cijena nije mogla temeljiti na tim ugovorima.”
Resolution to recommend to the shareholders of LuxSCS the allocation of the EUR equivalent of GBP 41 M to a special reserve of LuxSCS further to the contribution by Amazon.com Int'l Sales, Inc., of 3115 shares it holds in Video Island Entertainment Ltd; Approval of the contribution by LuxSCS to its wholly owned subsidiary LuxOpCo of 3115 shares held in video Island Entertainment Limited.
OPIS NOVE KORPORATIVNE I POREZNE STRUKTURE DRUŠTVA AMAZON U LUKSEMBURGU KAKO JE POTVRĐENO POREZNIM RJEŠENJEM IZ 2014.
Approval of the annual accounts as of 31 December 2010 and allocation of result; Discharge of the sole manager for the financial year ending on 31 December 2010.
Luksemburška porezna uprava donijela je u svibnju 2014. društvu Amazon novo porezno rješenje koje se odnosilo na promjene njegove korporativne i porezne strukture u Luksemburgu.
Settlement of LuxSCS 's annual accounts as of 31 December 2010 and resolution to submit such annual accounts to the LuxSCS's shareholders for approval; Proposal to give discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2010.
U skladu s novom korporativnom strukturom, uloga društva LuxSCS […].
Ratification of a shareholder's advance in cash made by LuxSCS to AEH; Approval, as sole shareholder, of the increase of the share capital of AEH by way of a contribution in kind of a receivable.
Glavna promjena u toj strukturi jest stvaranje novog […] trgovačkog društva […], koje je umetnuto u postojeću strukturu između […].
Acknowledgement of the resignation of Mr […] as manager of LuxOpCo and AEH approval of the granting of discharge; Acknowledgement of the appointment of Mr […] as new manager of LuxOpCo and AEH; Approval of the amendment of the corporate signatory policy of LuxOpCo and AEH; Ratification of the shareholder's advance in cash made by the sole shareholder to LuxSCS; Approval of the increase of the share capital of AEH by way of a contribution in kind of a claim; Ratification of the entering by the LuxSCS into amended and restated credit facility agreement; Ratification of the entering by the LuxSCS into an IP assignment agreement dated March 28, 2011 with [acquisition Q].
U skladu s novom korporativnom strukturom organizacija postojeće platforme u društvu LuxOpCo […].