natgillin/translations-raw huggingface dataset:
The remuneration of LuxSCS should reflect the fact that it performs an intermediary function in relation to the Intangibles, in that it merely holds the legal ownership and the licenses to the Intangibles owned by ATI and A9 but passes on the rights to develop, enhance, manage and exploit the Intangbles to LuxOpCo for the purpose of LuxOpCo's operation of Amazon's European retail business.
Društvo LuxOpCo upravljalo je objedinjavanjem novca i likvidnošću djelatnosti društva Amazon u Europi; vidjeti Interni dokumenti društva Amazon: Sjedište u Luksemburgu – Pregled, str. 11. – 17. i unutarnji dokument društva Amazon: Analiza bilance Goldcresta prije i nakon, str. 1. i unutarnji dokument društva Amazon.
It should also reflect the fact that LuxSCS itself at most performs solely limited functions in the form of general administrative services necessary to maintain its legal ownership of the Intangibles, which appear to be provided by external providers on LuxSCS's behalf (see Recital 429).
Sporazum o predujmu poreza, Dopis društva Amazon gospodinu […], 2. travnja 2014., točka 11. i interni dokument društva Amazon: Priručnik o politikama i postupcima EU-a, stupio na snagu 1. svibnja 2006., str. 3.
As regards the determination of the appropriate cost base to which a mark-up should be applied, the Commission notes that LuxSCS does not record any sales and does not assume the risk in relation to the Intangibles.
Dopis društva Amazon od 14. travnja 2006. luksemburškoj poreznoj upravi, str. 2.
As a consequence, a cost-based remuneration should be used to determine the remuneration of LuxSCS, where a mark-up is applied only on the incurred external costs of its actual functions, but without a mark-up on the Buy-In and the CSA Costs, which are in reality just passed on by LuxSCS to A9 and ATI.
U okviru fiskalnog ujedinjenja (le régime d'intégration fiscal), matično društvo može se oporezivati kao grupa zajedno s jednim ili više njegovih ovisnih društava.
As regards the appropriate level of the mark-up to be applied on LuxSCS's costs, which is assumed to reflect actual functions related to the necessary maintenance of the ownership of the Intangibles under LuxOpCo's control, the Commission considers, on the basis of the experience underlying the 2010 JTPF Report, that an appropriate mark-up for low-value adding services, such as those provided by LuxSCS in relation to the Intangibles, should be 5 %.
Za potrebe poreza na dobit to znači da se smatra da je matično društvo apsorbiralo ovisna društva.
However, where the facts and circumstances of the specific transaction support a different mark-up, that should be taken into consideration.
Da bi se fiskalno ujedinjenje moglo primjenjivati, matično društvo mora imati, izravno ili neizravno, 95 % ili više udjela u vlasničkom kapitalu ovisnog društva te matično društvo i ovisna društva moraju biti društva kapitala s poslovnim nastanom u Luksemburgu koja potpuno podliježu plaćanju poreza na dobit.
The Luxembourg tax authorities are therefore invited, within two months of the notification of this Decision, to put forward and justify the final level of that mark-up by comparing that mark-up with comparable transactions with independent service providers.
Konsolidacija mora postojati najmanje pet računovodstvenih godina (članak 164.bis LIR-a).
Should Luxembourg fail to do so, the Commission will accept a mark-up on LuxSCS's directly incurred external costs incurred in the maintenance of the ownership of the Intangibles of 5 %, to the extent that these costs reflect actual functions that are carried out by LuxSCS.
Podnesak društva Amazon od 6. ožujka 2017., Prilog 28.a
In light of the foregoing considerations, the amount to be recovered should be determined: (i) by taking LuxOpCo's accounting profit in each of the years that the contested tax ruling was used to determine its corporate income tax liability; (ii) deduct therefrom the sum of Buy-In and CSA Costs, the costs for external services incurred for LuxSCS and the appropriate mark-up on the costs of those services to the extent that those costs reflects active functions by LuxSCS; (iii) apply to the resulting amount the ordinary rules of taxation of corporate profit in Luxembourg, including the standard corporate income tax, municipal tax, surcharges and wealth tax; and (iv) deduct from that amount the amount of tax effectively paid by LuxOpCo in each of the years that the contested tax ruling was in force.
Vidjeti odjeljak 2.3.3.3.
ENTITY FROM WHOM THE AID IS TO BE RECOVERED
Vidjeti uvodnu izjavu 109.
In light of the observations in Recitals 607 to 610, the Commission considers that Luxembourg should, in the first place, recover the unlawful and incompatible aid granted by the contested tax ruling from LuxOpCo.
Ugovori o pružanju usluga, stavak 4.1.
Should LuxOpCo not be in a position to repay the full amount of the aid received as a result of the contested tax ruling, Luxembourg should recover any remaining amounts from the Amazon group or/and any of its successors, or group companies, since it is the entity which controls the Amazon group, which is the single economic unit benefitting from the aid (see Section 9.5).
(Naknade): „Za pružanje usluga [lokalnog povezanog društva u EU-u] društvo [LuxOpCo] platit će [lokalnom povezanom društvu u EU-u] naknade („naknade za pružanje usluge”) koje su jednake primjenjivim troškovima (kako su definirani u Dodatku I) koji su nastali [lokalnom povezanom društvu u EU-u] pri pružanju odgovarajućih usluga uvećanima za primjenjivu maržu iz Dodatka 1. […]. ”
In this manner, the undue advantage granted by the contested tax ruling is eliminated and the previously existing situation on the market is restored through recovery.
U Dodatku 1. propisano je da su „primjenjivi troškovi” zbroj svih operativnih rashoda koji su utvrđeni u skladu s opće prihvaćenim računovodstvenim načelima u SAD-u koji su izravno i neizravno povezani s Uslugama, bez troškova za kamate, dividendi koja plaća lokalno povezano društvo u EU-u, valutnih troškova ili drugih troškova koji su isključeni uzajamnim dogovorom, prema potrebi.
EVIDENCE RELIED UPON BY THE COMMISSION FOR A FINDING OF AID
„Primjenjiva marža” je postotak primjenjivih troškova u rasponu od 3 – 8 % ovisno o značajkama usluga koje je pružilo lokalno povezano društvo u EU-u.
Luxembourg claimed that some of the information relied upon by the Commission during the formal investigation was not available to its tax administration on the date on which it adopted the contested tax ruling and that, therefore, the Commission enjoys the benefit of hindsight when examining that ruling.
Kako je objašnjeno u uvodnim izjavama ugovora o pružanju usluga, trošak uvećan za maržu utvrđuje se na temelju „sveobuhvatne gospodarske analize” tržišne naknade za usluge koje su lokalna povezana društva u EU-u pružila društvu LuxOpCo.
The Commission observes that the arguments on which it bases its findings of advantage were available at that time.
Sporazum o licenciranju, stavak 1.4.: „Europska zemlja” znači „(a) gospodarska, znanstvena i politička organizacija poznata kao Europska unija koju, u vrijeme stupanja na snagu [30. travnja 2006.], čine Belgija, Francuska, Italija, Luksemburg, Nizozemska, Njemačka, Danska, Grčka, Irska, Ujedinjena Kraljevina, Španjolska, Portugal, Austrija, Finska, Švedska, Cipar, Češka, Estonija, Mađarska, Latvija, Litva, Malta, Poljska, Slovačka i Slovenija, i uključuje sve ostale zemlje koje bi mogle postati članice te organizacije tijekom valjanosti sporazuma i (b) sve zemlje navedene kao „države podnositeljice zahtjeva za članstvo” ili „druge europske zemlje” na web-mjestu koje se nalazi na http://europa.eu.int/abc/governments/index_en.htm# ili njihovi sljednici ili zamjene. ”
This relates, in particular, to the functional analysis in the ruling request and the TP Report.
Sporazum o licenciranju, stavak 2.1. točka (a) i stavak 1.5. o licenciranoj svrsi.
In those documents, LuxSCS is clearly described as having neither employees nor a physical presence and its principal activities are described as being limited to those of an intangible holding company, and contract party to the CSA, to which it was supposed to contribute only financially.
U stavku 2.1. točki (a) propisano je sljedeće: „(a) „Izdavanje isključive licencije za intelektualno vlasništvo”.
By contrast, LuxOpCo is described as performing the functions of the European headquarters, assuming the risks and managing the strategic decision-making and key physical components of the Amazon's online retail business in Europe.
Društvo Amazon EHT [LuxSCS] neopozivo dodjeljuje društvu AEU [LuxOpCo], u okviru svih prava intelektualnog vlasništva društva Amazon EHT [LuxSCS] ili obuhvaćajući intelektualno vlasništvo društva Amazon EHT [LuxSCS], koje postoji sada ili će postojati u budućnosti, sljedeće jedino i isključivo pravo i licenciju za intelektualno vlasništvo društva Amazon EHT [LuxSCS] tijekom valjanosti ugovora, isključivo za licenciranu svrhu, za potrebe: i. stvaranja, iskorištavanja, reproduciranja, umnožavanja, mijenjanja, prevođenja, integracije ili izvlačenja iz baze podataka i stvaranja izvedenih djela intelektualnog vlasništva društva Amazon EHT [LuxSCS]; ii. javne izvedbe ili izlaganja, uvoza, emitiranja, prijenosa, distribucije ili priopćavanja javnosti bilo kojim sredstvom, uključujući, ali ne samo žičnim ili bežičnim prijenosom, uporabom odašiljanja, satelita, kablova ili mreže, licencije, ponude za prodaju i prodaje, iznajmljivanja ili davanja u zakup izvornika i preslika ili drugog komercijalnog ili nekomercijalnog iskorištavanja intelektualnog vlasništva društva Amazon EHT [LuxSCS] (i njegovih izvedenih djela), i iii. podlicenciranja prethodno navedenih prava povezanim društvima ili trećim stranama, uključujući pravo na podlicenciranje daljnjim trećim osobama. […]. ”
These descriptions should have made the Luxembourg tax administration call into question the inaccurate and unsubstantiated assumption that LuxSCS would perform unique and valuable functions in relation to the Intangibles which underpins the transfer pricing arrangement endorsed by the contested tax ruling.
Interni dokument društva Amazon: Sporazum o licenciranju, stavak 2.5.
In any event, as explained in Recital 620, the moment at which aid is granted to a taxpayer in the case of a tax ruling that endorses a method for determining its taxable income is each year that that taxpayer uses that ruling to determine its annual corporation tax liability and the tax administration accepts a declaration of taxable income determined on the basis of that method.
(Licencijska naknada) i Dodatak A.
Consequently, any information that subsequently called into question the critical assumptions on which that ruling were based should have led either to a revision of that ruling or to a refusal by the Luxembourg tax administration to accept a tax declaration relying upon the transfer pricing arrangement endorsed in that ruling in the more than eight years in which LuxOpCo relied upon it to determine its corporate income tax liability in Luxembourg.
Takva nematerijalna imovina nazivala se u Sporazumu o licenciranju „izvedena djela”, što, u skladu sa stavkom 1.3. znači „sva nova djela koja je stvorilo društvo AEU [LuxOpCo] iz već postojećeg materijala ili kao rezultat pristupa intelektualnom vlasništvu društva Amazon EHT [LuxSCS] i iskorištavanja tog intelektualnog vlasništva [uključujući nematerijalnu imovinu][…]”.
CONCLUSION
Interni dokument društva Amazon: Sporazum o licenciranju, stavak 2.1. točka (b): „Društvo AEU [LuxOpCo] neopozivo i isključivo dodjeljuje društvu Amazon EHT [LuxSCS] i njegovim sljednicima sva prava, interese i vlasništvo nad svim izvedenim djelima intelektualnog vlasništva društva Amazon EHT [LuxSCS] koja je stvorilo društvo AEU [LuxOpCo] ili su za njega stvorena, kako je predviđeno u odjeljku 2.1. točki (a)”.
In conclusion, the Commission finds that Luxembourg, in breach of Articles 107(1) and 108(3) of the Treaty, has unlawfully granted State aid to LuxOpCo and the Amazon group by way of the contested tax ruling and by accepting each year a corporate income tax declaration based thereon which Luxembourg is required to recover by virtue of Article 16 of Regulation (EU) 2015/1589 from LuxOpCo and, if the latter fails to repay the full amount of the aid, from the Amazon group or any of its successors, or group companies for the outstanding amount of aid.
Sporazum o licenciranju, odjeljak 9.2.: „(a) Društvo AEU [LuxOpCo] na vlastiti trošak ulaže sve svoje napore u sprječavanje, istragu i kazneni progon neovlaštene uporabe intelektualnog vlasništva društva Amazon EHT [LuxSCS].
Accordingly, the Commission,
Društvo AEU [LuxOpCo] suglasno je odmah obavijestiti društvo Amazon EHT [LuxSCS] o bilo kakvoj neovlaštenoj uporabi za koju sazna.
HAS ADOPTED THIS DECISION:
Kako bi se olakšala koordinacija provedbenih aktivnosti, društvo AEU [LuxOpCo] savjetuje se s društvom Amazon EHT [LuxSCS] prije poduzimanja mjera za sprječavanje takve neovlaštene uporabe intelektualnog vlasništva društva Amazon EHT [LuxSCS]. (b) Društvo AEU [LuxOpCo] može, o svome trošku, pokrenuti i provoditi postupke zbog povrede za zaštitu svojih prava u skladu s ovim Sporazumom i može zadržati sve naknade ostvarene takvim postupcima.”
Article 1
Vidjeti i Sporazum o licenciranju, stavak 2.3.
The tax ruling of 6 November 2003, by virtue of which Luxembourg endorsed a transfer pricing arrangement proposed by Amazon.com, Inc. that allowed Amazon EU S.á.r.l. to assess its corporate income tax liability in Luxembourg from 2006 to 2014 and the subsequent acceptance of the yearly corporate income tax declaration based thereon constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by Luxembourg in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
(Održavanje) i stavak 9.5.
Article 2
(Usklađenost, zaštita podataka)
Luxembourg shall recover the incompatible and unlawful aid referred to in Article 1 from Amazon EU S.á r.l.
Interni dokument društva Amazon: Sporazum o licenciranju, stavak 3.1.:
Any sums that remain unrecoverable from Amazon EU S.á r.l., following the recovery described in the preceding paragraph, shall be recovered from the Amazon group.
Sporazum o licenciranju, stavak 7.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
(Nema jamstava): „Svaka stranka pruža svoje materijale i usluge drugoj stranci u skladu s ovim sporazumom u postojećem stanju „sa svim nedostacima” i bez ikakvih jamstava, izričitih, nepisanih, zakonskih ili ostalih, uključujući sva jamstva u pogledu stavljanja na tržište, prikladnosti za određenu svrhu, razumne brige, radničkog napora, rezultata, manjka virusa, točnosti ili potpunosti, kojeg se svaka stranka izričito odriče i svaka stranka preuzima potpuni rizik za rezultate i pružanje tih usluga i materijala.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Ne postoji jamstvo u pogledu vlasništva ili nepovrjeđivanja prava intelektualnog vlasništva niti jamstvo od utjecaja na bilo koju stranku ili drugi subjekt pri korištenju informacija koje su joj pružene u skladu s ovim sporazumom. ”.
Article 3
Takozvani „materijali treće osobe”.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Na primjer, u veljači 2011. društvo LuxOpCo steklo je potpuno vlasništvo nad grupom LoveFilm, uključujući nad intelektualnim vlasništvom te grupe (vidjeti podnesak društva Amazon 4. svibnja 2015.).
Luxembourg shall ensure that this Decision is implemented within four months following its date of notification.
U odjeljku 3.2.
Article 4
Sporazuma o licenciranju propisano je sljedeće: „Materijali treće osobe.
Within two months following notification of this decision, Luxembourg shall submit information regarding the methodology used to calculate the exact amount of aid.
S vremena na vrijeme tijekom valjanosti sporazuma, društvo AEU [LuxOpCo] može licencirati ili na neki drugi način steći prava na materijale treće osobe ili vlasništvo tim materijalima, koje društvo AEU [LuxOpCo] može iskoristiti u vezi s licenciranom svrhom („materijali treće osobe”).
Luxembourg shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
Ako u vezi s ishođenjem licencije za materijale treće osobe društvo AEU [LuxOpCo] stekne pravo na podlicenciranje tih materijala treće osobe društvu Amazon EHT [LuxSCS], društvo AEU [LuxOpCo] ovime dodjeljuje društvu Amazon EHT [LuxSCS] pravo i licenciju za iskorištavanje tih materijala treće osobe tijekom valjanosti sporazuma bez plaćanja tantijema i na temelju neisključivog prava na isti način i u istu svrhu za koju su takvi materijali treće osobe licencirani društvu AEU [LuxOpCo].
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Ako društvo AEU [LuxOpCo] stekne vlasništvo nad materijalima treće osobe, ono time društvu Amazon EHT [LuxSCS] dodjeljuje pravo i licenciju za iskorištavanje tih materijala treće osobe tijekom valjanosti sporazuma bez plaćanja tantijema i na temelju neisključivog prava u mjeri u kojoj društvo AEU [LuxOpCo] može iskoristiti takve materijale treće osobe kao vlasnik materijala treće osobe ”.
Article 5
Podnesak društva Amazon od 18. siječnja 2016.: „Društva LuxOpCo i ASE oslanjaju se u svojem radu na nematerijalnu imovinu.
This Decision is addressed to the Grand Duchy of Luxembourg.
Upravljanje rizikom inventara, određivanje cijena, izvršavanje narudžbi, upravljanje i registracija treće osobe na Amazonovim mjestima trgovanja i slično u velikoj su mjeri automatizirani i licencije za potrebnu tehnologiju moraju se ishoditi od društva LuxSCS.
Done at Brussels, 4 October 2017.
Zbog te automatizacije zaposlenici društava LuxOpCo i ASE ne moraju obavljati druge funkcije osim nadzora i upravljanja.”
For the Commission
Sporazum o licenciranju, stavak 2.1.
OJ C 44, 6.2.2015, p. 13.
Vidjeti bilješku64.
If not otherwise stated, the Commission accepted all of Luxembourg's and Amazon's requests for an extension of deadline.
Ugovori o pružanju usluga, stavak 3.1.
Confidential information.
(Uporaba pružatelja).
The designation ‘LuxOpCo’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Ugovori o pružanju usluga, stavak 3.2.
The designation ‘LuxSCS’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
(Vlasništvo trgovačkog društva).
Several exchanges on confidentialities have taken place, which are however not separately mentioned in this Section.
Sporazum o licenciranju, stavak 4.1.
OJ C 44, 6.2.2015, p. 30.
(Rok).
Amazon internal documents: Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into and effective as of 1 January 2005, Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into on 2 July 2009 and effective as of 5 January 2009, and First amendment to Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into in February 2014 and effective as of 1 January 2014.
Sporazum o licenciranju, stavak 4.2.
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1).
(Neposredni raskid nakon obavijesti o promjeni kontrole ili znatnom terećenju).
Regulation (EC) No 659/1999 was repealed and replaced by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9), with effect from 14 October 2015.
Sporazum o licenciranju, stavak 4.3.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
(Raskid nakon neuspješnog ispravljanja nedostatka u radu).
See Recital 13.
Podnesci Luksemburga od 21. studenoga 2014., Prilog 4.
The License Agreement was submitted by Amazon on 5 March 2015, Annex 4 (together with the later Amendment 1 of IP License Agreement as effective as of January 1 2009).
Vidjeti uvodnu izjavu 128. za definicije pojmova koji se upotrebljavaju u izračunu licencijske naknade.
Amazon.com Inc., 2016 Annual Report, p. 3.
Vidjeti bilješku84.
Amazon.com Inc., 2003 Annual Report, p. 5.
Kako je objašnjeno u dopisu društva Amazon od 31. listopada 2003., str. 4.: „Neovisno o poreznoj transparentnosti društva LuxSCS, ono bi podlijegalo plaćanju općinskog poreza na dobit (članak 2.
Fulfilment refers to the process initiated in a company when an order for a product is received.
MBTL-a) ako se ta dobit ostvaruje obavljanjem „poslovnih djelatnosti” definiranih u članku 14.1.
This includes warehousing, finding the item ordered, packaging it, and dispatching it (directly or through third parties).
ITL-a preko stalnog poslovnog nastana u Luksemburgu. ”
https://services.amazon.com/fulfillment-by-amazon/benefits.htm/ref=asus_fba_hnav.
Ovaj dopis i dopis društva Amazon od 31. listopada 2003. dopunjeni su dodatnim informacijama o restrukturiranju u dopisima društva Amazon upućenima luksemburškoj poreznoj upravi od 5. prosinca 2004., 14. travnja 2006. i 20. travnja 2006.
Amazon.com Inc., 2002 Annual Report, p. 2.
Luksemburška porezna uprava potvrdila je u svojim dopisima društvu Amazon od 30. prosinca 2004. i 27. travnja 2006. sljedeće: „Budući da promjene o kojima je riječ u vašem dopisu od 14. travnja 2006. i u dopisu od 20. travnja 2006. g. […] od [Savjetnika 1.] neće utjecati na oporezivanje trgovačkih društava u vašoj grupi, moj dopis od 6. studenoga 2003. ostaje na snazi.
Amazon Post trial brief, p. 81, par.
Dopis društva Amazon od 23. listopada 2003., str. 5.:
253.
Dopis društva Amazon od 23. listopada 2003., str. 6.:
The term ‘EU websites’ as used throughout this Decision excludes www.amazon.nl, since this website was launched after the period subject to review in this Decision.
Izvješće o transfernim cijenama, vidjeti uvodnu izjavu 4.
Amazon.com Inc., 2016 Annual report, p. 3.
U dopisu društva Amazon od 31. listopada 2003. dodatno se objašnjava da će „društvo LuxSCS zadržati sve rizike povezane s vlasništvom nad pravima intelektualnog vlasništva”.
Amazon.com Inc., 2016 Annual report, p. 4 and 67.
Dopis društva Amazon od 23. listopada 2003., str. 3.
The term ‘EU Local Affiliates’ as used throughout this Decision includes Amazon.co.uk Ltd, Amazon.fr SARL, Amazon.fr Logistique SAS, Amazon.de GmbH and Amazon Logistik GmbH which all were EU Local Affiliates as of 1 May 2006.
Očekuje se da će uprava činiti 8 – 10 FTE-ova i uključuje sljedeća radna mjesta: glavni direktor za Europu, direktor za Luksemburg direktor za paneuropski dobavljački lanac, direktor za paneuropsku operativnu izvrsnost, direktor za paneuropski inženjering, direktor za informacijsku tehnologiju, direktor za operativne financije za Europu.
TP Report, p. 12.
Dopis društva Amazon od 23. listopada 2003., str. 4.:
Amazon's submission of 5 March 2015: Annex 6.
Izvješće o transfernim cijenama, str. 14.
TP Report, p. 13: ‘As of the Restructuring Date, LuxSCS' principal activities will be limited to those of an intangible holding company and a participant in the ongoing development of the Intangibles through the CSA.
Izvješće o transfernim cijenama, str. 29.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license’.
Izvješće o transfernim cijenama, str. 20. – 21.