natgillin/translations-raw huggingface dataset:
39 c, p. 11.
Podnesak društva Amazon od 29. svibnja 2017.: [Savjetnik 1.] i [Savjetnik 1.]: „Gospodarska analiza pristupa određivanju transfernih cijena prihvaćenog u ATC-u iz 2003.”, 25. svibnja 2017.
Article 159(1) LIR: ‘Sont considérés comme contribuables résidents passibles de l'impôt sur le revenu des collectivités, les organismes à caractère collectif énumérés ci-après, pour autant que leur siège statutaire ou leur administration centrale se trouve sur le territoire du Grand-Duché.’
Izvješće o transfernim cijenama, str. 25. – 28., tantijema u rasponu od [10 – 15] % do [10 – 15]% smatrala se tantijemom po tržišnim uvjetima.
Article 159(2) LIR: ‘L'impôt sur le revenu des collectivités porte sur l'ensemble des revenus du contribuable’.
Ex post izvješće o transfernim cijenama iz 2017., str. 12. „Ukupna plaćanja tantijema društva LuxOpCo društvu LuxSCS tijekom promatranog razdoblja iznose približno [5 – 10] % neto prodaje (ili [3 – 3,5] % GMS-a).
Article 160 LIR: ‘Sont passibles de l'impôt sur le revenu des collectivités pour leur revenu indigène au sens de l'article 156, les organismes à caractère collectif de l'article 159 qui n'ont ni leur siège statutaire, ni leur administration centrale sur le territoire du Grand-Duché’.
Ta je brojka znatno ispod raspona stopa tantijema navedenih u analizi usporedive cijene na slobodnom tržištu u Izvješću [Savjetnika 2.], koje se temelje na sporazumu između društva Amazon i društva [A] i uključuju prilagodbe računa za drugu nematerijalnu imovinu (upućivanja kupaca) za koju je društvo LuxSCS dalo licenciju društvu LuxOPCo, ali koju društvo Amazon nije stavilo na raspolaganje društvu [A].”
Article 156 LIR: ‘Sont considérés comme revenus indigènes des contribuables non-résidents: 1. le bénéfice commercial au sens des articles 14 et 15: a) lorsqu'il est réalisé directement ou indirectement par un établissement stable ou un représentant permanent au Grand-Duché, excepté toutefois lorsque le représentant permanent est négociant en gros, commissionnaire ou représentant de commerce indépendant’.
Ex post izvješće o transfernim cijenama iz 2017., str. 13.: „Porezni sud oslanjao se na Amazonove nekontrolirane transakcije s njegovim M.com poslovnim partnerima za tehnologiju web-mjesta, usporedive vrijednosti vanjskih žigova za marketing nematerijalne imovine i Amazonove nekontrolirane transakcije za upućivanja kupaca u skladu s programima suradnika i sindiciranih trgovina radi informacija o kupcima”.
In addition, there is a 5 % surcharge on the 21 % tax rate for an employment fund calculated on the IRC.
Ex post izvješće o transfernim cijenama iz 2017., str. 12. – 13.
In 2012, the solidarity surcharge was increased from 5 % to 7 % with effect from tax year 2013.
Ex post izvješće o transfernim cijenama iz 2017., str. 15. – 16.
With the changes introduced for tax year 2013, the aggregate income tax rate increases from 28,80 % to 29,22 % for Luxembourg City.
Ex post izvješće o transfernim cijenama iz 2017., str. 13.: „Licencija za nematerijalnu imovinu koju je društvo LuxSCS dalo društvu LuxOpCo drugačija je jer uključuje obvezu društva LuxSCS da održava, nadograđuje i jača tu nematerijalnu imovinu stalnim ulaganjima u skladu s CSA-om.
In addition, Luxembourg companies are subject to an annual net wealth tax, which is levied at a rate of 0,5 % on the company's worldwide net worth on 1 January of each year.
Iako je priznato da nematerijalna imovina tijekom vremena propada, ta se nematerijalna imovina zamjenjuje novom nematerijalnom imovinom stečenom trajnim ulaganjima u skladu s CSA-om i stoga tantijeme koje društvo LuxOpCO plaća društvu LuxSCS nije nužno uskladiti na nižu vrijednost.”
The application of Article 164(3) LIR to financing companies has been clarified by the Luxembourg tax administrations in Circulars no. 164/2 of 28 January 2011 and no. 164/2bis of 8 April 2011, which were replaced by Circulaire du directeur des contributions LIR no 56/1 – 56bis/1 du 27 décembre 2016, traitement fiscal des sociétés exerçant des transactions de financement intra-groupe.
Ex post izvješće o transfernim cijenama iz 2017., str. 16.
See Recital 294.
S druge strane, čini se da se u Ex post izvješću o transfernim cijenama iz 2017. pri primjeni metode usporedive cijene na slobodnom tržištu zanemaruje funkcionalna analiza iako se ta analiza smatra odlučujućim čimbenikom u analizi usporedivosti; vidjeti Smjernice OECD-a o transfernim cijenama iz 1995., točku 1.20.
Circular Letter LIR no 164/2 of 28 January 2011, p. 2.
Ex post izvješće o transfernim cijenama iz 2017., str. 32.
Luxembourg has been a member of the OECD since 7 December 1961.
Ex post izvješće o transfernim cijenama iz 2017., str. 30.
See, for example, 1995 OECD TP Guidelines, preface, paragraph 16: ‘OECD Member countries are encouraged to follow these Guidelines in their domestic transfer pricing practices, and taxpayers are encouraged to follow these Guidelines in evaluating for tax purposes whether their transfer pricing complies with the arm's length principle […]’.
Ex post izvješće o transfernim cijenama iz 2017., str. 33.
The most recent version was published by the OECD on 15 July 2014.
Spojeni predmeti C-20/15 Komisija protiv World Duty Free ECLI:EU:C:2016:981, točka 53. i navedena sudska praksa.
In this context, ‘transfer prices’ refer to the prices at which a company transfers physical goods or intangible property or provides services to its associated companies.
Vidjeti Spojene predmete C-106/09 P i C-107/09 P Komisija protiv vlade Gibraltara i Ujedinjene Kraljevine, ECLI:EU:C:2011:732, točku 72. i navedenu sudsku praksu.
1995, 2010 and 2017 OECD TP Guidelines, preface, paragraph 11.
Predmet C-494/06 P Komisija protiv Italije i Wama ECLI:EU:C:2009:272, točka 54. i navedena sudska praksa.
See, 1995 OECD TP Guidelines, paragraph 1.13; See also, 2010 and 2017 OECD TP Guidelines, paragraph 1.14.
Vidjeti i predmet C-66/02 Italija protiv Komisije ECLI:EU:C:2005:768, točku 112.
The separate entity approach is explained in the preface to the OECD TP Guidelines, paragraph 6: ‘In order to apply the separate entity approach to intra-group transactions, individual group members must be taxed on the basis that they act at arm's length in their dealings with each other.
Predmet C-126/01 GEMO SA ECLI:EU:C:2003:622, točka 41. i navedena sudska praksa.
However, the relationship among members of an MNE [multinational enterprise] group may permit the group members to establish special conditions in their intra-group relations that differ from those that would have been established had the group members been acting as independent enterprises operating in open markets. To ensure the correct application of the separate entity approach, OECD Member countries have adopted the arm's length principle, under which the effect of special conditions on the levels of profits should be eliminated.’
Predmet 730/79 Phillip Morris ECLI:EU:C:1980:209, točka 11.
See also the 2010 OECD TP Guidelines, paragraph 1.6.
Spojeni predmeti T-298/97, T-312/97 etc.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 as published 10 July 2017.
Alzetta ECLI:EU:T:2000:151, točka 80.
Later changes and additions to the commentaries and guidelines related to the OECD Model Tax Convention, which do not lead to a change of the wording of the Convention itself, are considered to be applicable to the interpretation of the articles set out therein.
Predmet C-172/03 Heiser ECLI:EU:C:2005:130, točka 55.
The rationale for this approach is that the OECD commentaries and guidelines, including the 1995 and 2010 OECD TP Guidelines, are considered to capture the international consensus on the application of the principles set out in the OECD Model Tax Convention, see also OECD Model Tax Convention Commentary, 2010, para.
Vidjeti i predmet C-271/13 P Rousse Industry protiv Komisije ECLI:EU:C:2014:175, točku 44.; Spojeni predmeti C-71/09 P, C-73/09 P i C-76/09 P Comitato „Venezia vuole vivere” i ostali protiv Komisije ECLI:EU:C:2011:368, točka 136.; Predmet C-156/98 Njemačka protiv Komisije ECLI:EU:C:2000:467, točka 30. i navedena sudska praksa.
35.
Predmet C-15/14 P Komisija protiv MOL-a ECLI:EU:C:2015:362, točka 60.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 22 July 2010.
Vidjeti i spojene predmete C-20/15 P i C-21/15 P Komisija protiv World Duty Free Group ECLI:EU:C:2016:981, točku 55. i predmet C-270/15 P Belgija protiv Komisije ECLI:EU:C:2016:489, točku 49.
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 13 July 1995.
Predmet C-211/15 P Orange protiv Komisije ECLI:EU:C:2016:798, točke 53. i 54.
These Guidelines were based on the OECD Report ‘Transfer Pricing and Multinational Enterprises (1979)’.
Predmet C-143/99 Adria-Wien Pipeline i Wietersdorfer & Peggauer Zementwerke ECLI:EU:C:2001:598, točka 41.
The 2017 OECD TP Guidelines reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting.
Predmet 173/73 Italija protiv Komisije ECLI:EU:C:1974:71, točka 13.
It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty.
Vidjeti predmet C-66/02 Italja protiv Komisije ECLI:EU:C:2005:768, točku 78.; Predmet C-222/04 Cassa di Risparmio di Firenze i ostali ECLI:EU:C:2006:8, točka 132.; Predmet C-522/13 Ministerio de Defensa i Navantia ECLI:EU:C:2014:2262, točke od 21. do 31.
Finally, this edition also contains consistency changes that were made to the rest of the OECD TP Guidelines.
Vidjeti spojene predmete C-182/03 i C-217/03 Belgija i Forum 187 protiv Komisije ECLI:EU:C:2005:266, točku 95.
The report was published on 5 October 2015 and approved by the OECD Council on 23 July 2016.
Podnesak društva Amazon od 5. ožujka 2015., točka 27.
OECD (2015), Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VI of the Transfer Pricing Guidelines.
Smjernice OECD-a o transfernim cijenama iz 1995., točka 1.12 i Smjernice OECD-a o transfernim cijenama iz 2017., točka 1.13.
OECD (2015) Aligning Transfer Pricing Outcomes with value Creation, Actions 8-10 – 2015 Final Reports, BEPS Project, Revisions to Chapter VIII of the Transfer Pricing Guidelines.
Podnesak Luksemburga od 21. studenoga 2014., točke od 38. do 40.
1995 OECD TP Guidelines, chapter II, 2010 and 2017 OECD TP Guidelines, part II.
Predmet 173/73 Italija protiv Komisije ECLI:EU:C:1974:71.
[285] 1995 OECD TP Guidelines, paragraph 1.69, provides that ‘[i]n such cases, an attempt should be made to reach a conclusion consistent with the arm's length principle that is satisfactory from a practical viewpoint to all the parties involved, taking into account the facts and circumstances of the case, the mix of evidence available, and the relative reliability of the various methods under consideration’.
Vidjeti spojene predmete C-182/03 i C-217/03 Belgija i Forum 187 ASBL protiv Komisije ECLI:EU:C:2006:416, točka 81.; spojeni predmeti C-106/09 P i C-107/09 P Komisija protiv Vlade Gibraltara i Ujedinjene Kraljevine ECLI:EU:C:2011:732; Predmet C-417/10 3M Italia ECLI:EU:C:2012:184, točka 25., i nalog u predmetu C-529/10 Safilo ECLI:EU:C:2012:188, točka 18.
1995 OECD TP Guidelines, paragraph 1.68; 2010 and 2017 OECD TP Guidelines, paragraph 2.9.
Vidjeti uvodnu izjavu 429.
In this respect, 2010 and 2017 OECD TP Guidelines, paragraph 2.9 stresses that ‘[s]uch other methods should however not be used in substitution for OECD-recognised methods where the latter are more appropriate to the facts and circumstances of the case’.
Vidjeti Smjernice OECD-a o transfernim cijenama iz 1995., točka 1.20.
1995 OECD TP Guidelines, chapter II and III; 2010 and 2017 OECD TP Guidelines, part II and III.
Vidjeti i Smjernice OECD-a o transfernim cijenama iz 2010., točka 1.42. i Smjernice OECD-a o transfernim cijenama iz 2017., točka 1.51.
1995 OECD TP Guidelines, paragraph 3.49 provides: ‘Traditional transaction methods are to be preferred over transactional profit methods as a means of establishing whether a transfer price is at arm's length, i.e. whether there is a special condition affecting the level of profits between associated enterprises. To date, practical experience has shown that in the majority of cases, it is possible to apply traditional transaction methods.’ 2010 and 2017 OECD TP Guidelines, paragraph 2.3 provides: ‘As a result, where, taking account of the criteria described at paragraph 2.2, a traditional transaction method and a transactional profit method can be applied in an equally reliable manner, the traditional transaction method is preferable to the transactional profit method’.
U Izvješću o transfernim cijenama navedena je samo netočna izjava da se može smatrati da se rezidualna dobit „može pripisati nematerijalnoj imovini koju je društvo LuxSCS licenciralo društvu LuxOpCo”.
1995 OECD TP Guidelines; paragraph 2.7: ‘Where it is possible to locate comparable uncontrolled transactions, the CUP Method is the most direct and reliable way to apply the arm's length principle.
Ex post izvješće o transfernim cijenama iz 2017., str. 21. i 32.
Consequently, in such cases the CUP Method is preferable over all other methods.’
Podnesak društva Amazon od 7. lipnja 2017.
1995 OECD TP Guidelines; paragraph 2.7: ‘Following the principles in Chapter I, an uncontrolled transaction is comparable to a controlled transaction (i.e. it is a comparable uncontrolled transaction) for purposes of the CUP method if one of two conditions is met: a) none of the differences (if any) between the transactions being compared or between the enterprises undertaking those transactions could materially affect the price in the open market; or, b) reasonably accurate adjustments can be made to eliminate the material effects of such differences’.
Vidjeti uvodnu izjavu 321.
See also the 2010 OECD TP Guidelines, paragraph 2.14 and the 2017 OECD TP Guidelines, paragraph 2.15.
Sporazum o licenciranju, točke 1.5.
1995 OECD TP Guidelines, paragraph 3.2; 2010 OECD TP Guidelines, paragraph 2.58; and 2017 OECD TP Guidelines, paragraph 2.64.
(Licencirana svrha), 2.1. (a) (Izdavanje isključive licencije za intelektualno vlasništvo), 2.1. (b) (Izvedena djela), 2.3.
1995, 2010 and 2017 OECD TP Guidelines, Glossary.
(Rok) i točka 9.2.
2010 OECD TP Guidelines, paragraph 3.18 provides for the following recommendation: ‘When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on costs, gross margin, or net profit indicator) is tested.
(Sprječavanje povrede).
The choice of the tested party should be consistent with the functional analysis of the transaction.
Sporazum o licenciranju, stavak 9.2.
As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will most often be the one that has the less complex functional analysis.’
(Sprječavanje povrede).
See also, 2017 OECD TP Guidelines, paragraph 6.198: ‘In a transfer pricing analysis where the most appropriate transfer pricing method is the resale price method, the cost-plus method, or the transactional net margin method, the less complex of the parties to the controlled transaction is often selected as the tested party.
Amazon je potvrdio svoje tumačenje odredbe 9.2. u svojem podnesku od 7. lipnja 2017., vidjeti točku 2.
In many cases, an arm's length price or level of profit for the tested party can be determined without the need to value the intangibles used in connection with the transaction.
Sporazum o licenciranju, točka 9.5.
That would generally be the case where only the non-tested party uses intangibles’.
(Sukladnost, zaštita podataka)
As stated in the 1995 OECD TP Guidelines, paragraph 6.26: ‘In cases involving highly valuable intangible property, it may be difficult to find comparable uncontrolled transactions. It therefore may be difficult to apply the traditional transaction methods and the transactional net margin method, particularly where both parties to the transaction own valuable intangible property or unique assets used in the transaction that distinguish the transaction from those of potential competitors. In such cases the profit split method may be relevant although there may be practical problems in its application.’
Licencirana svrha iz Sporazuma o licenciranju jednaka je licenciranoj svrsi iz CSA-a u pogledu licencija koje je ishodilo društvo LuxSCS.
As further explained in the 2010 OECD TP Guidelines, paragraph 2.59: ‘A transactional net margin method is unlikely to be reliable if each party to a transaction makes valuable, unique contributions […] In such a case, a transactional profit split method will generally be the most appropriate method,[…].
Vidjeti Ugovor o podjeli troškova (CSA), točku 1.13. (a).
However, a one-sided method (traditional transaction method or transactional net margin method) may be applicable in cases where one of the parties makes all the unique contributions involved in the controlled transaction, while the other party does not make any unique contribution’.
U mjeri u kojoj izvedena djela nisu prepisana na društvo LuxSCS u skladu sa sporazumom, ono je steklo neopozivu, isključivu licenciju za ta izvedena djela u cijelom svijetu bez obveze plaćanja tantijema, uključujući pravo na njihovo podlicenciranje, tijekom cijelog vijeka trajanja nematerijalne imovine.
1995 OECD TP Guidelines, paragraph 3.7; 2010 OECD TP Guidelines, paragraphs 2.109 and 2.115.
Međutim, u slučaju bilo kakvog prijenosa ili licenciranja izvedenih djela, licenciju za ta djela i dalje ima društvo LuxOpCo kojem se, u skladu sa Sporazumom o licenciranju, dodjeljuje neopoziva i isključiva licencija za nematerijalnu imovinu i svo ostalo intelektualno vlasništvo drušva LuxSCS na cijelom europskom području.
1995 OECD TP Guidelines, paragraphs 1.45 to 1.48, 2010 and 2017 OECD TP Guidelines, paragraphs 3.55 to 3.62.
Sporazum o licenciranju, točke 1.5.
Quartiles in a series of data are three points which divide the figures in the set ranked from smallest to largest into four equally populated sets, that is 25 % of the data is in the 25th percentile (also called lower quartile), 50 % of the data is below or equal to the second quartile, which is the median of the set, and 75 % of the data is below or equal to the 75th percentile (also called upper quartile).
(Licencirana svrha), 2.1. (a) (Izdavanje isključive licencije za intelektualno vlasništvo), 2.1. (b) (Izvedena djela).
1995 OECD TP Guidelines, paragraph 1.48, 2010 and 2017 OECD TP Guidelines, paragraph 3.62.
Vidjeti uvodnu izjavu 124.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 63-117.
U svojem podnesku od 19. ožujka 2015. društvo Amazon potvrdilo je da zaposlenike grupe Amazon koji sudjeluju u razvoju i održavanju nematerijalne imovine ne zapošljava ni društvo LuxSCS ni subjekti koji sudjeluju u društvu LuxSCS.
1995 and 2010 OECD TP Guidelines, paragraph 6.14, 2017 OECD TP Guidelines, paragraph 6.112.
Tijekom predmetnog razdoblja društvo LuxSCS imalo je udjele i u društvu Amazon Eurasia Holdings Sarl.
This focus is further confirmed in the 2017 OECD TP Guidelines, paragraph 6.42: ‘While determining legal ownership and contractual arrangements is an important first step in the analysis, these determinations are separate and distinct from the question of remuneration under the arm's length principle.
Vidjeti uvodnu izjavu 104. i bilješku 27.
For transfer pricing purposes, legal ownership of intangibles, by itself, does not confer any right ultimately to retain returns derived by the MNE [multinational enterprise] group from exploiting the intangible, even though such returns may initially accrue to the legal owner as a result of its legal or contractual right to exploit the intangible.
Vidjeti uvodne izjave 454. - 455.
The return ultimately retained by or attributed to the legal owner depends upon the functions it performs, the assets it uses, and the risks it assumes, and upon the contributions made by other MNE [multinational enterprise] group members through their functions performed, assets used, and risks assumed’.
Društvo Amazon potvrdilo je da „ni društvo [LuxSCS], niti njegov glavni partner, društvo Amazon Europe Holding Inc., nisu imali aktivnu ulogu u upravljačkom odboru za intelektualno vlasništvo”.
2017 OECD TP Guidelines, Chapter VI, and BEPS Actions 8-10 Final Report, p. 141-160.
Vidjeti podnesak društva Amazon od 7. lipnja 2017., str. 1.
1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.2.
Kako je objašnjeno u uvodnoj izjavi 103., društvo Amazon Europe Holding Inc. djelovalo je i kao jedini direktor društva LuxSCS tijekom predmetnog razdoblja.
[306] 1995, 2010 and 2017 OECD TP Guidelines, paragraph 7.29.
Pisana odluka jedinog direktora društva LuxSCS od 28. travnja 2006. vidjeti tablicu 14.
1995, 2010 and 2017 OECD TP Guidelines, paragraphs 7.9 and 7.10.
Vidjeti uvodne izjave 104. i 218.
EU Joint Transfer Pricing Forum, JTPF report: Guidelines on low value adding intra-group services, meeting of 4 February 2010, available at: https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/jtpf_020_rev3_2009.pdf.
Ugovor o podjeli troškova, stavak 1.13.
2010 JTPF report, paragraphs 59-60.
(Licencirana svrha), 2.3. i Dodatak B i stavak 9.12.
2010 JTPF report, paragraph 62.
(Sprječavanje povrede).
For completeness it is noted that a portion of the labour costs can be included in COGS, when it is directly associated with the production.
Vidjeti i str. 1.
See Recital 38 of the Opening Decision.
CSA-a „Stranke žele objediniti svoje resurse od datuma stupanja na snagu na dalje u cilju daljnjeg razvoja i jačanja vrijednosti intelektualnog vlasništva društva Amazon [nematerijalna imovina u vlasništvu društva ATI], intelektualnog vlasništva društva A9 [nematerijalna imovina u vlasništvu društva A9] i intelektualnog vlasništva društva EHT [nematerijalna imovina u vlasništvu društva LuxSCS] (kako je navedeno u nastavku) i radi podjele troškova i rizika razvoja i iskorištavanja svih takvih prava intelektualnog vlasništva koje je razvila bilo koja stranka na temelju koristi za koje se smatra da su proizašle iz takvih prava intelektualnog vlasništva”.
In Table 17, EBITDA stands for the conventional acronym of ‘earnings before interest, taxes, depreciation and amortisation’.
Vidjeti uvodnu izjavu 213. u pogledu stjecanja [stjecanje U, Q, R i T].
The Commission's decision of 7 October 2014 to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union, C(2014) 7156 final.
Vidjeti uvodne izjave od 212. do 214. i 218.
0,45 % and 0,55 % on European turnover respectively, as illustrated in Figure 1.
Vidjeti bilješku 199.
Previously, Article 10(2) of Regulation (EC) No 659/1999.
Vidjeti uvodnu izjavu 200.
In its submission of 21 November 2014, par.
Vidjeti uvodnu izjavu 201.
43, Luxembourg refers to the report of the Code of Conduct Group on Business Taxation, presented to the Council on 27 May 2011: ‘With respect to the Luxembourg tax measure concerning companies engaged in intra-group financing activities the Group discussed the agreed description at the meeting on 17 February 2011.
Kako je objašnjeno u bilješci 402., stranke su sklopile CSA kako bi mogle dijeliti svoje pojedinačne troškove i rizike i ostvarivati koristi od zajedničkog razvoja nematerijalne imovine.