natgillin/translations-raw huggingface dataset:
The Court of Justice has previously held that ‘[i]n order to decide whether a method of assessment of taxable income […] confers an advantage on [its beneficiary], it is necessary […] to compare that [method] with the ordinary tax system, based on the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition’.
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 .
Accordingly, a tax ruling that enables a taxpayer to employ transfer prices in its intra-group transactions that do not resemble prices which would be charged in conditions of free competition between independent undertakings negotiating under comparable circumstances at arm's length confers an advantage on that taxpayer, in so far as it results in a reduction of the company's taxable income and thus its taxable base under the ordinary corporate income tax system.
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 .
The principle that intra-group transactions should be remunerated as if they were agreed to by independent companies negotiating under comparable circumstances is referred to as the ‘arm's length principle’.
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.
The essence of the arm's length principle is to ensure that transactions concluded between associated companies (controlled transactions) are priced for tax purposes under the same conditions as comparable transactions concluded at arm's length between independent companies (uncontrolled transactions).
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.
When there are conditions made or imposed between two associated companies in their intra-group transactions which differ from those which would be made between independent companies in uncontrolled comparable transactions, the arm's length principle requires appropriate transfer pricing adjustments to be performed to neutralise such differences and thereby ensure that the integrated (group) companies are not treated more favourably than non-integrated (stand-alone) companies for tax purposes.
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.
In this way, the profit that the associated companies derive from their intra-group transactions is determined and ultimately treated no more favourably than the profit derived from transactions concluded by independent companies at arm's length on the market.
Imovina kojom se koristilo društvo LuxSCS
Indeed, it is the prices charged by independent companies on the market or, as stated by the Court of Justice, ‘the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition’, that determine their taxable income.
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.
If a tax administration allows associated group companies to charge prices for their intra-group transactions that are below market prices, an economic advantage is conferred upon those companies in the form a tax base reduction.
Stoga vlasnik imovine mora stvarno upotrebljavati predmetnu imovinu.
In response to the argument of Luxembourg and Amazon that, because transfer pricing is not an exact science, the assessment by the Commission of the transfer pricing arrangement endorsed by the contested tax ruling should necessarily be limited, the Commission recalls that the approximate nature of transfer pricing has to be viewed in the light of its objective.
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 objective of transfer pricing is to find a reasonable estimate of an arm's length outcome on the basis of reliable information.
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 .
The pursuit of that objective would be impossible if the approximate nature of the transfer pricing analysis could be invoked to justify a transfer pricing arrangement producing an outcome that departs from a reliable approximation of a market-based outcome.
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.
Similarly, Luxembourg's argument that the Commission, in undertaking such an assessment, improperly replaces the Luxembourg tax administration in the interpretation of national tax law, if accepted, would remove fiscal measures in general and transfer pricing rulings in particular from the scrutiny of the State aid rules.
Kada je riječ o nematerijalnoj imovini, društvo Amazon tvrdi da društvo LuxSCS „upotrebljava” tu imovinu tako da ih licencira društvu LuxOpCo.
The Court of Justice has long confirmed that measures concerning direct taxation which places certain undertakings in a more favourable financial position than undertakings in a comparable factual and legal situation can give rise to State aid in the same way as direct subsidies.
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.
According to the Court of Justice, any measure the Member States adopt in the field of direct taxation must comply with the State aid provisions of the Treaty, which bind them and enjoy supremacy over their domestic legislation.
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.
That certainly applies to transfer pricing rulings in the form of advanced pricing arrangements, since they endorse methods of assessment of the taxable base, and thereby the taxable income, for individual undertakings.
Ne može se reći ni da je društvo LuxSCS imalo troškove povezane s razvojem, jačanjem i iskorištavanjem nematerijalne imovine ni s upravljanjem njome.
Any reduction of the taxable base resulting from the application of such a method gives rise to an economic advantage.
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.
Consequently, to establish that the contested tax ruling confers an economic advantage, the Commission must demonstrate that the transfer pricing arrangement it endorses produces an outcome that departs from a reliable approximation of a market-based outcome resulting in a reduction of LuxOpCo's taxable basis for corporate income tax purposes.
Nadalje, svi troškovi koji su nastali društvu LuxSCS financirali su se s njegovim glavnim izvorom prihoda, odnosno s uplatama tantijema zaprimljenima od društva LuxOpCo .
The Commission considers the contested tax ruling to produce such an outcome.
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.
First and foremost, the Commission considers the transfer pricing arrangement to be based on the inaccurate and unsubstantiated assumption that LuxSCS would perform unique and valuable functions in relation to the Intangibles, whereas LuxOpCo would perform solely ‘routine’ management functions.
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.
According to the information provided to the Commission, LuxOpCo performed the unique and valuable functions, used the assets and assumed substantially all the risks that contributed to the development, enhancement, management and exploitation of the Intangibles.
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.
LuxOpCo also performed the functions, used the assets and assumed substantially all the risks that are of strategic and vital importance to the generation of profits from Amazon's European online retail and service business.
Ona nije povezana sa Sporazumom o licenciranju, koji je predmet spornog poreznog rješenja i ove Odluke.
By contrast, LuxSCS did not perform any unique and valuable functions in relation to the Intangibles, nor in relation to Amazon's European operations, but at most carried out certain limited general administrative functions to maintain its legal ownership 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.
By endorsing a transfer pricing arrangement that attributes a remuneration to LuxOpCo solely for the allegedly routine functions performed by it and that attributes the entire profit generated by LuxOpCo in excess of that remuneration to LuxSCS in the form of a royalty payment, the contested tax ruling produces an outcome that departs from a reliable approximation of a market-based outcome, which confers an economic advantage on LuxOpCo in the form of a reduction of its taxable base for corporate income tax purposes.
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.
This reasoning is developed in Section 9.2.1.
Rizici koje je preuzelo društvo LuxSCS
In addition, by a subsidiary line of reasoning and without prejudice to the conclusion in the previous Recital, the Commission concludes that even if the Luxembourg tax administration were right to have accepted the inaccurate and unsubstantiated claim that LuxSCS would perform unique and valuable functions in relation to the Intangibles, which the Commission contests, the transfer pricing arrangement endorsed by the contested tax ruling is nevertheless based on improper methodological choices that produce an outcome departing from a reliable approximation of a market-based outcome, which also confer an economic advantage on LuxOpCo in the form of a reduction of its taxable base for corporate income tax purposes.
Početna točka za utvrđivanje je li stranka transakcije unutar grupe preuzela gospodarski značajne rizike jest ugovorno preuzimanje rizika između stranaka te transakcije.
The subsidiary line of reasoning is developed in Section 9.2.2.
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).
PRIMARY FINDING OF AN ECONOMIC ADVANTAGE
U ovom kontekstu kontrola bi se trebala shvaćati kao sposobnost za donošenje odluka o preuzimanju rizika i upravljanju njima.
Since the essence of the arm's length principle is to reflect the economic realities of the controlled taxpayer's particular conditions and apply as a benchmark the conditions applied in comparable transactions between independent parties, the first step of a transfer pricing analysis is to identify the commercial and financial conditions between the taxpayer requesting a transfer pricing ruling and its associated companies in the transaction (or transactions) under analysis.
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.
As acknowledged by the TP Report, the intra-group transaction being priced by the contested tax ruling is the License Agreement concluded between LuxSCS and LuxOpCo.
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 .
After the identification of the relevant intra-group transaction, the second step of a transfer pricing analysis is the comparison of the conditions of those transactions with the conditions of comparable transactions between independent companies (i.e. the comparability analysis) so that the intra-group transaction can be priced.
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.
In transactions between two independent companies, that price will reflect the functions that each company performs (taking into account assets used and risks assumed).
Ta se tvrdnja mora odbiti iz nekoliko razloga.
Therefore, in determining whether controlled and uncontrolled transactions or companies are comparable, a functional analysis is necessary.
Prvo, društvo LuxSCS je zapravo prenijelo rizike povezane s prethodno navedenim zadaćama na društvo LuxOpCo.
The functional analysis seeks to identify and compare the economically significant activities and responsibilities undertaken, assets used and risks assumed by the parties to the transaction(s) being priced.
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.
The Commission does not consider the transfer pricing arrangement endorsed by the contested tax ruling to result in a reliable approximation of a market-based outcome because it is based on an improper functional analysis.
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.
The contested tax ruling endorses a transfer pricing arrangement as a result of which the transfer price for the License Agreement – i.e. the annual royalty due by LuxOpCo to LuxSCS for the license to the Intangibles – is determined as the residual profit generated by LuxOpCo in excess of an arm's length remuneration for the allegedly ‘routine functions’ performed by that company.
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.
The TP Report on which that transfer pricing arrangement was based did not, however, examine how the functions performed, assets used and risks assumed by LuxSCS justify the attribution of the entire residual profit of LuxOpCo to it in the form of a royalty payment.
Nema ni dokaza o poslovnoj logičkoj podlozi za takvu raspodjelu rizika.
Therefore, the contested tax ruling is based on the inaccurate and unsubstantiated assumption that LuxSCS would perform unique and valuable functions in relation to the Intangibles, whereas LuxOpCo would perform solely ‘routine’ management functions in relation to Amazon's European online retail business.
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.
According to Amazon, LuxSCS owns, maintains and develops unique and difficult-to-value key value drivers in the form of the Intangibles, whose contribution is essential to the European retail business.
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.
By contrast, LuxOpCo does not own, manage or control any IP rights, but has a functional profile comparable to that of a management company with oversight over the procurement, sales, marketing and distribution of products to customers via the EU websites.
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.
Relying on the [Advisor 3] report, Amazon further argued that the online retail business is similar to the physical retail business and that, in the case of retailers be it online or physical, the vast majority of costs are variable.
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.
Therefore, the impact of economies of scale on profitability is limited.
U svakom slučaju, društvo LuxSCS nije imalo zaposlenike koji bi mogli tijekom predmetnog razdoblja obavljati takve zadaće upravljanja rizikom.
The Commission does not agree with this functional analysis, as will be explained in detail in Sections 9.2.1.1 and 9.2.1.2.
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.
Had a proper functional analysis been performed for the purposes of obtaining the contested tax ruling, the Luxembourg tax administration should have concluded that LuxSCS does not perform any unique and valuable functions in relation to the Intangibles for which it merely holds the legal title by virtue of the Buy-In Agreement and the CSA.
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.
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.
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 has no employees who would be able to control those functions, nor does LuxSCS incur the cost related to the performance of those functions.
Stoga se ne može reći da je društvo LuxSCS preuzelo znatne operativne rizike povezane s uporabom nematerijalne imovine za potrebe upravljanja tom djelatnošću.
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.
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 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.
Sve u svemu, društvo LuxSCS tijekom predmetnog razdoblja nije obavljalo nikakve zadaće povezane s tim rizicima ni kontrolu nad tim zadaćama.
Functional analysis of LuxSCS
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.
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 […]’.
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.