natgillin/translations-raw huggingface dataset:
However, pursuant to 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, manage and exploit the Intangibles for their entire lifetime for the purposes of operating Amazon's European retail and service business, without any reservation for LuxSCS to be eligible to still use the Intangibles or to manage and control their use.
Namjenski tim – tim za lokalizaciju i prevođenje – obavljao je ključne zadaće povezane s tehnologijom, kao što je lokalna prilagodba web-mjesta EU-a (to se naziva „lokalizacija i prevođenje”) i pružao je povratne informacije o radu web-mjesta u cilju daljnjeg razvoja i unaprjeđenja Amazonove platforme.
In any event, since LuxSCS did not in fact use, nor did it have the capacity to use, the Intangibles, as explained in Recitals 421 to 427, the Intangibles cannot be said to have been used by LuxSCS in the execution of the License Agreement for transfer pricing purposes.
Do kraja 2013. taj tim sastojao se od [60 – 70] zaposlenika.
Nor can LuxSCS be said to have incurred any costs in relation to the development, enhancement, management and exploitation of the Intangibles.
Tim je kasnije premješten u [drugo društvo društva Amazon] i promijenio je ime u „Tim za razvoj softvera i prevođenje”, što znači da je aktivno sudjelovao u razvoju softvera.
As set out in Table 10, LuxSCS did not incur any costs during the relevant period – besides the external fees and disbursements identified in Recital 429 which appear to relate to the maintenance of its legal ownership to the Intangibles, and some one-off costs related to intercompany sale of inventory in relation to the 2006 restructuring – other than the Buy-In and CSA Costs.
Dodatnih [10 – 20] osoba zaposleno je na radno mjesto „tehničkog voditelja programa” ([0 – 10] u društvu LuxOpCo i [0 – 10] u društvu ASE), čija je uloga bila prevoditi tehničke specifikacije, odnosno pretvoriti opis alata koji lokalni maloprodajni tim želi dodati svojem web-mjestu u tehnički opis softvera koji razvojni inženjer treba razviti.
Moreover, any costs that LuxSCS did incur were financed with its primary source of income, i.e. the royalty payments it received from LuxOpCo .
Nakon isporuke rezultata tehnološki voditelji programa podupiru provedbu alata zajedno s operativnim timovima društva LuxOpCo i lokalnim povezanim društvima u EU-u.
LuxSCS also does not own any other asset that could be said to contribute to the development, enhancement, management or exploitation of the Intangibles.
Tijekom tog postupka tehnologija kojom se koristi društvo LuxOpCo stalno se razvija i prilagođava lokalnom tržištu .
While intangible assets resulting from the purchase of IP are capitalised on LuxSCS's balance sheet since 2011, those acquisitions have been managed and controlled not by LuxSCS, but by Amazon companies in the US and LuxOpCo, as explained in Recital 425.
Društvo Amazon tvrdi da se većina njegovih globalnih tehnoloških stručnjaka (otprilike [60 – 65] %) nalazi u SAD-u, a ostatak u međunarodnim razvojnim centrima.
The other assets presented on its balance sheets are primarily held in its capacity of sole shareholder of LuxOpCo and one other group entity, Amazon Eurasia Holdings S.a.r.l., Luxembourg.
U usporedbi s tim operacijama tehnički resursi u društvu LuxOpCo dosta su ograničeni.
They are not related to the License Agreement, which is the subject matter of the contested tax ruling and this Decision.
Iako Komisija ne osporava da se tehnologija stalno razvija u SAD-u ili u Amazonovim međunarodnim razvojnim centrima, ona podsjeća da razvojni centri dobivaju naknadu na temelju troškovne osnove od + [0 – 10] % za provođenje projekata istraživanja i razvoja koje je od njih naručilo društvo ATI.
Finally, while LuxSCS provided loans to LuxOpCo out of the profits accumulated from the royalties paid by the latter to the former under the License Agreement, the provision of loans does not constitute a valuable contribution to the development, enhancement, management, and exploitation of the Intangibles.
Ta naknada troškova od + [0 – 10] % pokazuje da društvo Amazon postupku kodiranja da pridaje veliku dodanu vrijednost.
As explained in Recital 183 and footnotes 177 to 179, the amount of those loans actually seems to have increased in line with the excessive part of the royalty payments, since LuxOpCo retained the portion of the royalty which was not used for the Buy-In and CSA Costs as paid on to A9 and ATI under the CSA.
Čini se da jedinstvena vrijednost nove tehnologije proizlazi iz lokalnog znanja i iskustva, utvrđivanja novih poslovnih potreba i njihova prevođenja u projekt razvoja softvera, a ne iz samog kodiranja.
Risks assumed by LuxSCS
Postojanje tehničkih voditelja programa u društvu LuxOpCo pokazuje da su funkcionalne i tehničke specifikacije alata i prilagodbe potrebne u Europi izrađene u blizini lokalnih tržišta gdje se nalazi lokalno znanje i iskustvo i gdje se mogu utvrditi lokalne potrebe i zahtjevi.
In this context, control should be understood as the capacity to make decisions to take on the risk and to manage it.
S pomoću EFN-a spojili su se svi europski centri za izvršenje narudžbi i stvorena je mreža.
It is therefore crucial to determine how the parties to the transaction operate in relation to the management of those risks, and in particular which party or parties perform control functions and risk mitigation functions, which party or parties encounter upside or downside consequences of risk outcomes, and which party or parties have the financial capacity to assume those risks.
EFN omogućuje kupcima iz svake države članice EU-a da kupuju proizvode s bilo Amazonova web-mjesta bilo koje europske zemlje.
When the risk allocation set out in the intra-group contractual arrangement does not reflect the underlying economic reality, it is the parties' actual conduct and not the contractual arrangements that should be taken into account for transfer pricing purposes .
Uspostavom zajedničkog inventara za sva zemljopisna područja u Europi gdje je Amazon aktivan, povećava se izbor.
Amazon claims that LuxSCS assumes the risks related to the development, enhancement, management and exploitation of the Intangibles on the basis of the contractual arrangements it entered into with associated group companies, namely the Buy-In Agreement, the CSA and the License Agreement, and its ownership of the Intangibles.
Nadalje, društvo Amazon moglo bi smanjiti rizik od toga da će u nekim inventarima nestati zaliha i moglo je brže otpremati narudžbe .
That claim must be rejected for several reasons.
Time se skratilo vrijeme dostave kupcima, smanjili su se logistički troškovi i troškovi nabave robe od dobavljača, smanjile su se cijene i povećao se izbor.
First, LuxSCS in fact passed on the risks related to the aforementioned functions to LuxOpCo.
Nijedan od Amazonovih konkurenata u Europi nije imao rješenje koje bi bilo slično EFN-u.
Under the License Agreement, not only did LuxSCS grant LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles in Europe and a right to further develop, manage and protect the Intangibles for their entire lifetime for the purpose of operating Amazon's European retail and service business, LuxOpCo also contractually assumed all the risks designated to LuxSCS under the CSA.
EFN je obuhvatio novosti na mnogim razinama.
Second, as regards the CSA, while Exhibit B thereto lists several risks attributed to LuxSCS (Table 13), those risks are intrinsic to the performance of the functions attributed to it as recorded in that same exhibit.
Kada je riječ o tehnologiji, uvedene su nove funkcionalnosti, [opis funkcionalnosti EFN-a],, s dodatnim pojačanjima koja prije nisu postojala u svjetskoj mreži.
Since LuxSCS does not actually perform any of the functions attributed to it under the CSA, as explained in Recitals 424 to 427, it also cannot be said to have effectively assumed any risks associated with those functions.
Probni rad EFN-a obavljen je u europskom okruženju uporabom europskih podataka, kao što je kategorija proizvoda „Bebe”.
Since LuxOpCo took over all the functions related to the development, enhancement, management and exploitation of the Intangibles in the European territory by way of its exclusive license, LuxSCS would not be able to manage and control the risks related to those activities.
Izvršavanju narudžbi pridonijela je centralizacija planiranja inventara u svim zemljama EU-a, a u pogledu prodaje EFN-om se olakšala brza dostava kupcima, širenje dostave teškog rasutog tereta preko nacionalnih granica i pojednostavnjenje vraćanja proizvoda.
Third, there is equally no evidence suggesting that LuxSCS took any active decisions to outsource its risk management functions under the CSA, nor that LuxSCS would have been able to control and supervise such outsourced activities had it done so.
EFN-om su se uklonile izvozne naknade za prekogranične pošiljke unutar Europe čime su ostvarene znatne uštede; omogućeno je objedinjavanje inventara pa su tako kupci koji kupuju na jednom web-mjestu mogli vidjeti inventar u centrima za izvršenje narudžbi izvan svojih nacionalnih granica.
Similarly, none of risks related to the Intangibles, as undertaken by A9, ATI or their subcontractors, with reference to the CSA could be taken into account as a risk assumed by LuxSCS in the licensing arrangement between LuxSCS and LuxOpCo.
Kako bi se omogućila paneuropska trgovina, bilo je nužno spojiti različite kataloge, za što je bilo potrebno prevođenje koje se prije toga nije ni razmatralo i nije bilo organizirano.
As explained in Recitals 426 and 427, the other parties to the CSA are not acting as agents of LuxSCS, but on their own behalf in order to achieve the anticipated benefits of the CSA.
Konačno, EFN-om se omogućila paneuropska kupnja inventara i stvaranje „Europske mreže trgovaca” koja je omogućila trgovcima u okviru Marketplacea da ponude svoje proizvode na drugim web-mjestima u Europi i prodaju ih diljem Europe.
Those risks should be accounted for as contributions of those parties to the CSA and they cannot affect the remuneration of LuxSCS by LuxOpCo under the License Agreement.
EFN je bio važan pokretač poslovanja.
Fourth, that LuxSCS assumed no risks in relation to the Intangibles is further supported by the fact that neither the resolutions of LuxSCS's sole manager nor the minutes of its general meetings reflect any critical decisions on risk management performed by LuxSCS in relation to the risks associated with the development, enhancement, management, and exploitation of the Intangibles.
Tijekom 2014.
In any event, LuxSCS had no employees which could have performed such risk management functions during the relevant period.
[5 – 10] % sve prodaje u Francuskoj i više od [15 – 20] % sve prodaje u Italiji i Španjolskoj obavljalo se preko EFN-a.
LuxSCS therefore lacked the operational capacity to assume any risks contractually assigned to it.
Naposljetku, lokalna povezana društva u EU-u imala su ulogu u razvoju nove tehnologije.
Amazon further claims that LuxSCS bore the business risks associated with Amazon's European retail operations due to the fact that online retailing is based and heavily reliant on the Technology (i.e. an element of the Intangibles), which LuxSCS makes available to LuxOpCo pursuant to the License Agreement.
Na primjer, njemačko povezano društvo razvilo je jamstvo niske cijene, Packstation, i kalendar kako bi se olakšalo izvršavanje narudžbi velike robe široke potrošnje, kao što je stroj za pranje rublja .
That claim is not supported by the contractual allocation of risks under the License Agreement, pursuant to which LuxSCS does not assume any risks associated with the exploitation of the Intangibles.
Nadalje, prije aktivacije sustava Amazon Prime, tim za Prime, sa sjedištem u SAD-u, tražio je doprinose lokalnih timova za kategorije, kao što su lokalni centar za izvršenje narudžbi i prijevozni timovi u UK-u jer su lokalni timovi shvaćali složenosti provedbe sustava Prime u UK-u u usporedbi s SAD-om, Njemačkoj ili negdje drugdje.
Instead, it is LuxOpCo, to whom the Intangibles have been exclusively and irrevocably licensed, that is responsible for the strategic decision-making related to Amazon's European retail operations and who, in accordance with the contractual allocation, is actually taking those decisions.
Ukratko, tijekom predmetnog razdoblja društvo LuxOpCo provelo je znatne promjene i pojačanja u pogledu tehnologije, kojom je upravljalo i koju je kontroliralo.
LuxSCS therefore cannot be said to have assumed any significant operating risks in relation to the use of Intangibles for the purpose operating that business.
Ono nije samo iskorištavalo tehnologiju za rad web-mjesta u EU-u već je aktivno pridonosilo razvoju i jačanju tehnologije te upravljanju njome tijekom predmetnog razdoblja.
For instance, LuxSCS did not bear consumer credit risks or bad debt risks, since it did not deal directly with payments by clients; it did not bear warehousing risks, since it did not hold any inventory; and it did not bear any warranty risks or product liability risks on the products sold, since it did not sells any products.
Podaci o kupcima
In sum, LuxSCS did not exercise any functions pertaining to those risks, nor any control over those functions during the relevant period.
Prikupljanje podataka o kupcima ključni je pokretač vrijednosti za Amazonovu djelatnost internetske maloprodaje.
Amazon also claims that LuxSCS assumed financial risks associated with the development of the Intangibles, in particular resulting from its obligation under the CSA to pay its share of the Development Costs, which is calculated as the proportion of sales revenue generated by Amazon in Europe as compared to Amazon's global sales revenue.
Time se povećava stopa konverzije, ubrzava se postupak kupnje i smanjuju ukupni troškovi i povećava vjerojatnost buduće kupnje, na primjer tako da se kupci ponudi nova prilagođena ponuda svaki puta kada posjeti web-mjesta Amazona u EU-u.
Due to the contractual arrangements under License Agreement, explained in Recital 438, the only identifiable risk left with LuxSCS was that it needed to honour its obligation under the CSA to pay the Buy-In and CSA Costs to Amazon US.
Društvo X utvrdilo je da su podaci o kupcima ključni pokretač vrijednosti i za trgovce u maloprodaji.
While LuxSCS might not be able to pay those costs in a situation where LuxOpCo would go bankrupt or otherwise permanently be unable to pay a level of royalty sufficient to cover those costs to LuxSCS, this contractual risk appears to have been left with LuxSCS solely because it was ‘necessary for the Luxembourg structure to operate’.
Kako je prikazano u tablici 19., broj kupaca na tri domene društva Amazon u EU-u povećao se sa 17 milijuna 2005. na [70 – 80] milijuna 2014.
It does not reflect economic reality.
Tablica 19.
Had the contractual arrangement, and in particular the methodology for the royalty determination, reflected economic reality and the true risk allocation between the parties, LuxSCS would have received a remuneration covering its limited functions only, and would not have borne any risk of losses.
Broj jedinstvenih kupaca prema upućujućem web-mjestu i godini
As explained in the preceding Recital, LuxSCS did not take any active decisions to limit or manage this specific risk, nor did it have control over such risk.
(u milijunima)
In any event, had LuxOpCo gone bankrupt or otherwise permanently unable to pay to LuxSCS the royalties owed to it under the License Agreement, LuxSCS could, in that specific event, have terminated the License Agreement and licensed the Intangibles to another related or independent party and thereby limit its contractual risk.
[30 – 40]
Most important, during the relevant period LuxSCS did not carry out any functions in relation to, nor did it have control over or the capacity to control, the two main input parameters for the calculation of the Buy-in and CSA Costs.
[20 – 30]
The level of those payments are determined, on the one hand, by the level of costs incurred as a result of Buy-in and the development of the Intangibles (the Development Costs) and, on the other, by the level of sales in Europe.
Prije restrukturiranja iz 2006. podatke o kupcima prikupljala su društva AIS i AIM.
It was ATI and A9 that determined and controlled the Development Costs and LuxOpCo that controlled the level of sales in Europe.
Nakon restrukturiranja društvo LuxSCS steklo je pravo na akumulirane podatke preko web-mjesta u EU-u.
As regards the latter, it is LuxOpCo that took all strategic decisions concerning Amazon's European retail business , which affected the level of sales revenue generated in Europe.
Međutim, dok je društvo LuxSCS imalo zakonsko vlasništvo nad podacima o kupcima za web-mjesta u EU-u, društvo LuxOpCo aktivno je prikupljalo te podatke time pružajući uslugu društvu LuxSCS .
Thus, only LuxOpCo could influence its ability to pay a royalty to LuxSCS, which was determined by the level of profit generated from the operation of Amazon's European online retail business.
Društvo LuxOpCo bilo je isključivo zaduženo za prikupljanje podataka o kupcima u Europi i odgovorno za održavanje tih podataka i osiguravanje usklađenosti s primjenjivim zakonima o zaštiti podataka .
In addition, LuxSCS did not have the financial capacity to finance the Buy-In and CSA Costs on its own behalf, since it was only in a position to finance those costs because of the funding received in the form of royalty payments from LuxOpCo.
Nadalje, društvo LuxOpCo koristilo se podacima o kupcima za obavljanje operacija društva Amazon u Europi.
The cash disbursements actually made by LuxOpCo to LuxSCS in this regard seem to have been just sufficient to cover the necessary payments to be made by LuxSCS, including the Buy-In and CSA costs, while the cash related to LuxSCS's income in excess of Buy-In and CSA costs was kept and managed by LuxOpCo.
Stoga je tijekom predmetnog razdoblja društvo LuxOpCo obavljalo aktivne i ključne zadaće u pogledu razvoja i jačanja podataka o kupcima te u pogledu upravljanja tim podacima.
The initial capital of LuxSCS of about EUR [400-500] million is irrelevant in this context.
Žig
As explained in Recital 443, in an arm's length arrangement LuxSCS would not need to absorb losses, so its capital would not be at any risk.
Kada je riječ o žigu, iako se u Izvješću o transfernim cijenama tvrdi da je robna marka društva Amazon dobro poznata i da je snažna globalna prepoznatljivost robne marke važna za privlačenje kupaca, zaposlenici društva Amazon svjedočili su da se poslovni model društva Amazon ne temelji na nazivu robne marke.
Not only was its initial capital insufficient to cover the Buy-In and CSA costs, since the CSA Payments alone totalled on their own EUR [1000 – 1500] million over the period 2006 to 2013, that capital was provided to LuxSCS by its shareholders in 2005, which was before LuxOpCo started operating and making royalty payments to LuxSCS and before the relevant period covered by the contested tax ruling and this Decision.
Informacije koje je dostavio Amazon pokazuju da je vrijednost robne marke društva Amazon od sporedne važnosti za ispravnu primjenu tri ključna pokretača njegove maloprodajne djelatnosti u Europi: izbor, cijena i praktičnost.
Consequently, LuxSCS cannot be said to have effectively assumed the risks associated with the development, enhancement, management, and exploitation of the Intangibles, nor did it have the financial capacity to assume such risks.
Svako razočaranje brzo dovodi do gubitka kupaca jer kupci mogu jednostavno preći konkurentnom trgovcu.
Conclusion on the functional analysis of LuxSCS
To pokazuje da Amazonova robna marka i ugled u velikoj mjeri ovise o dosljednom pružanju vrlo zadovoljavajuće usluge kupcima.
A functional analysis of LuxSCS demonstrates that during the relevant period it was not entitled to perform, it did not perform or outsource, nor did it have the capacity to perform or outsource, any unique and valuable functions in relation to the development, enhancement, management, and exploitation of the Intangibles.
Stoga se mora reći da se vrijednost Amazonove robne marke u Europi stvara na razini društva LuxOpCo i lokalnih povezanih društava u EU-u.
It further demonstrates that during that period, LuxSCS did not use any assets in relation to those activities, but merely held the ownership and license to the Intangibles with reference to the CSA, nor did it assume, effectively control or have the operational and financial capacity to assume or control the risks associated with those activities.
Ona se ne stječe od društva LuxSCS u skladu sa Sporazumom o licenciranju, kao ni od društava A9 i ATI u skladu s CSA-om jer društvo LuxOpCo i lokalna povezana društva u EU-u donose sve relevantne strateške odluke o izboru, cijeni i praktičnosti u Europi, kako je objašnjeno u uvodnim izjavama od 478. do 499.
In reality, LuxSCS could at most be said to have performed certain functions necessary to the maintenance of its legal ownership to the Intangibles, as detailed in Recital 428.
U svakom slučaju, vrijednost robne marke Amazona je utvrđuje samo Amazon.com.
Functional analysis of LuxOpCo
Amazon.co.uk, Amazon.de, Amazon.fr i dalje smatraju se lokalnim robnim markama i pridonose vrijednosti žiga u Europi.
In Section 9.2.1.2.1, the Commission will assess the functions performed by LuxOpCo in relation to the Intangibles.
Nadalje, iako je Amazon bio poznat kao prodavač knjiga kada je ušao na europsko tržište, taj ugled nije mu pomogao u prodaji drugih kategorija proizvoda ili s poslovanjem Amazonovih trećih osoba.
In Section 9.2.1.2.2, it will assess the functions performed by LuxOpCo in relation to the operation of Amazon's European retail and service business.
Lokalni timovi morali su uložiti dodatne napore kako bi kupce informirali da je Amazon pokrenuo novu kategoriju proizvoda i kupci su to s vremenom shvatili .
In Section 9.2.1.2.3, it will assess the assets used by LuxOpCo in the performance of both sets of functions.
Amazon tvrdi i da njegove marketinške aktivnosti u velikoj mjeri ovise o tehnologiji.
In Section 9.2.1.2.4, it will assess the risks assumed by LuxOpCo in the performance of both sets of functions.
Društvo Amazon tvrdi da se njegove marketinške aktivnosti sastoje od sponzoriranih poveznica, suradničkog programa i marketinga e-poštom.
Functions performed by LuxOpCo in relation to the Intangibles
Međutim, kako je objašnjeno u uvodnoj izjavi 173., lokalni timovi pronalaze lokalna partnerska web-mjesta za Amazonov suradnički program.
Amazon claims that ‘LuxOpCo did not contribute to the creation, acquisition, management, deployment, or strategic direction of the [Intangibles] during the period under review’.
U Europi društvo LuxOpCo i lokalna povezana društva u EU-u osiguravaju da se Amazonov internetski marketing temelji na njihovom lokalnom znanju i iskustvu, na primjer jesu li partnerska web-mjesta relevantna za njihovu maloprodajnu djelatnost na lokalnim tržištima.
Based on the information the Commission has reviewed, that claim must be rejected.
Društvo LuxOpCo u tu svrhu ima zaposlenog Direktora za marketing u EU-u.
Not only was LuxOpCo entrusted with performing unique and valuable functions in relation to the Intangibles as a result of the License Agreement, the functions actually performed by LuxOpCo during the relevant period went far beyond their mere exploitation and included the development, enhancement and management of the Technology through independent European technological and business innovations, the creation and management of Customer Data, and the development and maintenance of Amazon's Trademark in Europe.
Lokalna povezana društva u EU-u imaju vlastite dogovore i suradničke naknade koje se razlikuju od američkih ovisno prema broju suradnika i strukturi naknada.
As explained in Recital 419, LuxSCS granted LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles and all other IP held by LuxSCS in Europe and a right to further develop and enhance , maintain , and protect the Intangibles for their entire lifetime .
Zadaće koje je društvo LuxOpCo obavljalo u pogledu Amazonovih maloprodajnih i uslužnih djelatnosti u Europi