natgillin/translations-raw huggingface dataset:
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.
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”.
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.
Ne temelji se na gospodarskoj stvarnosti.
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.
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.
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).
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.
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).
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.
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).
Najvažnije je napomenuti da društvo LuxSCS tijekom predmetnog razdoblja nije obavljalo nikakve zadaće koje su povezane s dvama glavnim ulaznim parametrima za izračun plaćanja udjela i troškova CSA-a i nije imalo nad njima kontrolu ni sposobnost kontrole.
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).
Iznos tih plaćanja utvrđuje se, s jedne strane, na temelju razine nastalih troškova kao rezultat kupnje udjela i razvoja nematerijalne imovine (razvojni troškovi) i, s druge strane, na temelju razine prodaje u Europi.
Functions performed by LuxSCS
Društva ATI i A9 utvrdila su razvojne troškove i kontrolirala ih, a društvo LuxOpCo kontroliralo je razinu prodaje u Europi.
LuxSCS is the legal owner and contractual licensor of the Intangibles.
Kada je riječ o razini prodaje u Europi, društvo LuxOpCo donosilo je sve strateške odluke o maloprodajnoj djelatnosti društva Amazon u Europi koje su utjecale na razinu prihoda od prodaje u Europi.
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.
Stoga je samo društvo LuxOpCo moglo utjecati na svoju sposobnost plaćanja tantijema društvu LuxSCS čiji se iznos utvrđivao na temelju razine dobiti ostvarene djelatnošću internetske maloprodaje društva Amazon u Europi.
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.
Nadalje, društvo LuxSCS nije imalo financijsku sposobnost za financiranje plaćanja udjela i troškova CSA-a u svoje ime jer je te troškove moglo financirati samo zbog financijskih sredstava koje je zaprimalo u obliku tantijema koje mu je plaćalo društvo LuxOpCo.
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.
Čini se da su isplate koje je društvo LuxOpCo stvarno izvršilo društvu LuxSCS u tom pogledu bile jedva dostatne za pokrivanje nužnih plaćanja društva LuxSCS, uključujući plaćanje udjela i troškove CSA-a, a preostali prihod društva LuxSCS nakon plaćanja udjela i troškova CSA-a zadržavalo je društvo LuxOpCo koje je njime i upravljalo.
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.
Početni kapital društva LuxSCS od otprilike [400 – 500] milijuna EUR nije relevantan u ovom kontekstu.
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.
Kako je objašnjeno u uvodnoj izjavi 443., u slučaju sporazuma koji je u skladu s tržišnim uvjetima društvo LuxSCS ne bi trebalo apsorbirati gubitke, pa njegov kapital ne bi bio ugrožen.
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.
Ne samo da njegov početni kapital nije bio dostatan za pokrivanje plaćanja udjela i troškova CSA-a budući da su samo plaćanja u skladu s CSA-om iznosila [1000 – 1500] milijuna EUR u razdoblju od 2006. do 2013., već su taj kapital društvu LuxSCS osigurali njegovi dioničari 2005., a to je bilo prije nego što je društvo LuxOpCo počelo poslovati i plaćati tantijeme društvo LuxSCS i prije predmetnog razdoblja obuhvaćenog spornim poreznim rješenjem i ovom Odlukom.
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.
U svakom slučaju, društvo LuxSCS nije učinkovito obavljalo sve ključne zadaće i nije preuzimalo znatne rizike povezane s razvojem, jačanjem ili iskorištavanjem nematerijalne imovine i upravljanjem njome ni u pogledu aktivnosti koje su obavljala društva ATI i A9 u skladu s CSA-om ni u pogledu razvojnih aktivnosti koje je obavljalo društvo LuxOpCo.
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.
Stoga se ne može reći da je društvo LuxSCS učinkovito preuzelo rizike povezane s razvojem, jačanjem i iskorištavanjem nematerijalne imovine i s upravljanjem njome, a nije imalo ni financijsku sposobnost za preuzimanje tih rizika.
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.
Zaključak o funkcionalnoj analizi društva LuxSCS
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.
Funkcionalna analiza društva LuxSCS pokazala je da ono tijekom predmetnog razdoblja nije bilo ovlašteno obavljati jedinstvene i vrijedne zadaće povezane s razvojem, jačanjem i iskorištavanjem nematerijalne imovine i upravljanjem njome, da nije obavljalo te zadaće i nije ih izdvajalo te da nije imalo sposobnost za obavljanje tih zadaća ili za njihovo izdvajanje.
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.
Ona je dalje pokazala da tijekom tog razdoblja društvo LuxSCS nije upotrebljavalo nikakvu imovinu za te aktivnosti već je samo imalo vlasništvo nad nematerijalnom imovinom i licenciju za tu imovinu u pogledu CSA-a te da nije preuzimalo rizike, nije imalo stvarnu kontrolu nad rizicima ni operativnu i financijsku sposobnost za preuzimanje rizika povezanih s tim aktivnostima ili kontrolu na njima.
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.
U stvarnosti se može reći da je društvo LuxSCS u najboljem slučaju moglo obavljati određene zadaće koje su nužne za zadržavanje zakonskog vlasništva nad nematerijalnom imovinom, kako je opisano u uvodnoj izjavi 428.
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.
Funkcionalna analiza društva LuxOpCo
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.
U odjeljku 9.2.1.2.1.
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’.
Komisija će ocijeniti zadaće koje je društvo LuxOpCo obavljalo u vezi s nematerijalnom imovinom.
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.
U odjeljku 9.2.1.2.2. ona će ocijeniti zadaće koje je društvo LuxOpCo obavljalo u pogledu Amazonovih maloprodajnih i uslužnih djelatnosti u Europi.
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).
U odjeljku 9.2.1.2.3. ocijenit će imovinu koju je društvo LuxOpCo upotrebljavalo za obavljanje oba skupa zadaća.
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.
Zadaće koje je društvo LuxOpCo obavljalo u vezi s nematerijalnom imovinom
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.
Ne samo da je društvu LuxOpCo na temelju Sporazuma o licenciranju povjereno obavljanje jedinstvenih i vrijednih zadaća povezanih s nematerijalnom imovinom već su zadaće koje je društvo LuxOpCo stvarno obavljalo tijekom predmetnog razdoblja bile znatno opsežnije od samog iskorištavanja te nematerijalne imovine i uključivale su razvoj i jačanje tehnologije te upravljanje njome s pomoću neovisnih europskih tehnoloških i poslovnih inovacija, prikupljanje podataka o kupcima i upravljanje njima te razvoj i održavanje Amazonova žiga u Europi.
Those decisions constituted no more than a mere administrative reorganisation of activities, not an active, value-adding management of the acquired technology.
Kako je objašnjeno u uvodnoj izjavi 419., društvo LuxSCS dodijelilo je društvu LuxOpCo isključivu i neopozivu licenciju za gospodarsko iskorištavanje nematerijalne imovine i ostalog intelektualnog vlasništva društva LuxSCS u Europi i pravo na daljnji razvoj i jačanje , održavanje i zaštitu nematerijalne imovine tijekom njezina čitavog vijeka trajanja .
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.
Društvo LuxSCS zadržava vlasništvo nad nematerijalnom imovinom i izvedenim djelima koja su stvorili društvo LuxOpCo i njegova ovisna društva .
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.
Društvu LuxOpCo dodijeljeno je i isključivo i neopozivo pravo da odlučuje može li se nematerijalna imovina podlicencirati i kome se može izdati podlicencija.
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.
U tom pogledu, društvo LuxOpCo upravljalo je odnosima podlicenciranja, posebno s AMEU-om i ASE-om.
Only the entities A9, ATI, and the contract development centres managed by ATI and A9 reported Development Costs.
Tijekom predmetnog razdoblja društvo LuxOpCo aktivno je obavljalo navedene zadaće, općenito i u pogledu svake od tri komponenata nematerijalne imovine: tehnologija, podaci o kupcima i žigovi, kako je detaljnije objašnjeno u uvodnim izjavama od 452. do 472.
Those Development Costs reflect functions performed by or on behalf of those companies, (and risks assumed by those companies) during the relevant period.
Upravljački odbor za intelektualno vlasništvo
Those functions therefore cannot be considered as performed by LuxSCS.
U zapisniku sa sastanaka direktora društva LuxOpCo u načelu se evidentiraju sve aktivnosti koje su izravno povezane s razvojem i održavanjem nematerijalne imovine te s upravljanjem njome, posebno osnivanje „Upravljačkog odbora za intelektualno vlasništvo u EU-u” čija je uloga bila „pružati tehničke i poslovne savjete i pomoć u donošenju strateških odluka povezanih s razvojem intelektualnog vlasništva različitih vrsta i opisa u vlasništvu matičnog društva trgovačkog društva, odnosno društva Amazon Europe Holding Technologies SCS”, ili sklapanje nekoliko Sporazuma o licenciranju s trećim strankama.
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.
U Amazonovu Priručniku o politikama i postupcima EU-a svrha Upravljačkog odbora za intelektualno vlasništvo definirana je na sljedeći način: „Upravljački odbor za intelektualno vlasništvo u EU-u stvoren je za potrebe pružanja tehničkih i poslovnih savjeta u pogledu razvoja i uporabe intelektualnog vlasništva društva Amazon u Europi”.
Rather, those functions should be accounted for as contributions of A9 and ATI under the Buy-In Agreement and the CSA.
Upravljački odbor za intelektualno vlasništvo sastajao se barem jednom godišnje radi razmjene, rasprave i odlučivanja o upravljanju intelektualnim vlasništvom u Europi i o njegovoj zaštiti.
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.
Društvo Amazon tvrdilo je da je „Upravljački odbor za intelektualno vlasništvo savjetodavno tijelo […].
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.
Nije donosio odluke o razvoju ili jačanju nematerijalne imovine” i da stoga ne treba preuveličavati njegovu ulogu.
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.
Međutim, činjenica da je Odbor bio savjetodavno tijelo ne znači da njegove preporuke nisu utjecale na razvoj i održavanje nematerijalne imovine te na upravljanje njome.
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 .
Društvo Amazon navodi da su aktivnosti Upravljačkog odbora za intelektualno vlasništvo uključivale sljedeće: „i. davanje preporuke o podnescima za zaštitu nematerijalne imovine (i time i isključivih prava društva LuxOpCo u skladu sa Sporazumom o licenciranju između društava LuxSCS i LuxOpCO), ii. preispitivanje stanja pravnih postupaka u Europi povezanih s nematerijalnom imovinom i iii. osiguravanje osposobljavanja europskih zaposlenika o uporabi tehnologije i ostale nematerijalne imovine”.
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 .
Upravljački odbor za intelektualno vlasništvo stoga je bio forum u okviru kojeg su se sastajali stručnjaci u području poduzetništva i tehnologije koje su zapošljavala društva LuxOpCo i ASE kako bi razgovarali i preporučili mjere povezane s nematerijalnom imovinom u Europi koje su im predložili pravni stručnjaci društva Amazon za intelektualno vlasništvo.
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.
Stvarne odluke o razvoju, jačanju i iskorištavanju nematerijalne imovine te o upravljanju njome donosili su članovi tog odbora koji su zaposlenici društava LuxOpCo i ASE kao direktori odgovorni za maloprodajnu i uslužni djelatnost društva Amazon u Europi ovlašteni za donošenje odluka.
During the relevant period, the only functions that could actually have been said to have been performed by LuxSCS were functions related to the maintenance of its legal ownership of the Intangibles, although even those were carried out under LuxOpCo's control.
Tehnologija koju je društvo LuxSCS licenciralo društvu LuxOpCo u skladu sa Sporazumom o licenciranju jest postojeća tehnologija društva Amazon US koja se redovito nadograđuje.
According to the detailed break-down of LuxSCS's other operating charges as set out in Table 10, LuxSCS incurred certain external expenses related to domain, accounting and legal fees – general corporate.
Neovisno o tome, postojanje tehnološkog okvira koji funkcionira u SAD-u ne znači da će besprijekorno funkcionirati i u Europi.
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.
Zbog različitih kategorija proizvoda u SAD-u i Europi neke funkcije softvera društva Amazon US, za koji je društvu LuxSCS izdana licencija u skladu s CSA-om i za koji je društvo LuxOpCo dobilo isključivu podlicenciju u skladu sa Sporazumom o licenciranju, nisu se mogle izravno uvesti u Europi.
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.
Za rad web-mjesta u EU-u bilo je potreban drugačiji softver, a budući da su se Amazonova web-mjesta razlikovala, trebalo je razviti softver u skladu sa zemljopisnim značajkama.
Assets used by LuxSCS
Da bi društvo Amazon moglo uspješno poslovati u Europi, trebalo je dalje razvijati i jačati tehnologiju te njome upravljati, a te je zadaće tijekom predmetnog razdoblja obavljalo društvo LuxOpCo uz pomoć svojih ovisnih društava.
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.
Društvo LuxOpCo dobilo je nakon osnivanja tehnološke resurse za istraživanje i razvoj, posebno za podupiranje web-mjesta EU-a.
Thus, the owner of an asset needs to effectively use the asset in question.
To je uključivalo razvoj kataloga, tehnologiju za prevođenje i lokalne prilagodbe.
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.
Te resurse osigurali su razvojni inženjeri koji su prethodno upućeni u lokalna povezana društva u EU-u i novi zaposlenici.
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 .
Tijekom promatranog razdoblja više od [60 – 70] zaposlenika u Luksemburgu, koje je većinom zaposlilo društvo LuxOpCo, preuzeli su poslove povezane s tehnologijom.
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.
Oni su popunjavali radna mjesta inženjera za razvoj softvera, inženjera sustava, inženjera za IT potporu, arhitekta rješenja, tehničkog voditelja programa i voditelja tehničkih računa.
As regards the Intangibles, Amazon argues that LuxSCS ‘uses’ those assets by licensing them to LuxOpCo.
Ti zaposlenici omogućili su društvu Amazon da osigura lokalne prilagodbe tehnološke platforme i razvoj programa koji bi koristili web-mjestima u EU-u.