natgillin/translations-raw huggingface dataset:
This compensation may, depending on the facts and circumstances, constitute all or a substantial part of the return anticipated to be derived from the exploitation of the intangible’.
Sažetak nakon suđenja Amazonu, str. 120. – 121., točka 323. – 330.
See also 1995 OECD TP Guidelines, paragraph 1.20 and 1.22 2010 OECD TP Guidelines, paragraph 1.42, and 1.44 where the emphasis is clearly on the ‘use’ of the asset.
Konačni prijepis društva Amazon: [Potpredsjednik za maloprodaju na europskom tržištu koji je odgovoran za sve maloprodajne operacije u Europi, LuxOpCo, Luxembourg, bivši Voditelj francuskog tržišta, Amazon.fr SAS, Clichy, Francuska], 5. studenoga 2014., točka 897.: 15. – 25., točka 898.: 1. – 4.
As explained in the 1995 OECD TP Guidelines, paragraph 2.26: ‘If it cannot be demonstrated that the intermediate company either bears a real risk or performs an economic function in the chain that has increased the value of the goods, then any element in the price that is claimed to be attributable to the activities of the intermediate company would reasonably be attributed elsewhere in the MNE [multinational enterprise] group, because independent enterprises would not normally have allowed such a company to share in the profits of the transaction.’
Konačni prijepis društva Amazon: [Potpredsjednik i voditelj njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 5. studenog 2014., točka 984.: 6. – 15.
See also 2010 OECD TP Guidelines, paragraph 2.33 and 2017 OECD TP Guidelines, paragraph 2.39.
Packstation je mreža automatiziranih tijela, koju vodi DHL Njemačka, koja omogućuju samoposlužno preuzimanje paketa u vrijeme koje odgovara primatelju.
As further explained in the 2017 OECD TP Guidelines, paragraph 6.59: ‘Group members that use assets in the development, enhancement, maintenance, protection, and exploitation of an intangible should receive appropriate compensation for doing so. Such assets may include, without limitation, intangibles used in research, development or marketing (e.g. know-how, customer relationships, etc.), physical assets, or funding.
Vidjeti Iskaz [Potpredsjednika i voditelja njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 13. lipnja 2014., str. 125, točka 22. – 25., str. 126., točka 2. – 25., točka 2. – 6.: „Zato smo s DHL-om osmislili nešto što se naziva PAC station koji se prije tri godine pretvorio u Amazon Abox, Amazon Box.
One member of an MNE [multinational enterprise] group may fund some or all of the development, enhancement, maintenance, and protection of an intangible, while one or more other members perform all of the relevant functions. When assessing the appropriate anticipated return to funding in such circumstances, it should be recognised that in arm's length transactions, a party that provides funding, but does not control the risks or perform other functions associated with the funded activity or asset, generally does not receive anticipated returns equivalent to those received by an otherwise similarly-situated investor who also performs and controls important functions and controls important risks associated with the funded activity. […]’.
Koji se provodi i u New Yorku.
See the 1995 and 2010 OECD TP Guidelines, paragraph 6.27: ‘In assessing whether the conditions of a transaction involving intangible property reflect arm's length dealings, the amount, nature, and incidence of the costs incurred in developing or maintaining the intangible property might be examined as an aid to determining comparability or possibly relative value of the contributions of each party […]’.
Imamo Amazon Abox u New Yorku.”
See Table 9.
Iskaz [Potpredsjednika i voditelja njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 13. lipnja 2014., str. 57., točka 9. – 25., str. 58., točka 1. – 25., str. 59. točka 2. – 9.; […].
See Table 9 and Recital 474.
Konačni prijepis društva Amazon: [Direktor financija, Amazon Instant Video Limited, London, UK, bivši Voditelj financija i Direktor financija Amazon.co.uk, London, UK], 5.studenoga 2014., točka 1130.: 10. – 17.
In 2006, LuxSCS lent out funds to the limit of its subscribed capital, whereas the amounts lent to group companies going forward increased in proportion to the profits accumulated from the royalty payments it received from LuxOpCo.
Vidjeti stajališta društva X u uvodnim izjavama od 338. do 342.
The outstanding amount of the credit facility increased in the period 2006-2013 by EUR [1500 – 2000] million (see Recital 183), while the royalty payments due from LuxOpCo to LuxSCS exceeded the payments due from LuxSCS to Amazon US in the same period by EUR [1500 – 2000] million (EUR [3000 – 3500] million – EUR [1500 – 2000] million, see tables 2 and 10 respectively).
U e-trgovini stopa konverzije odnosi se na omjer između ostvarene prodaje i posjetitelja.
See footnote 176 and 178 for explanation of interdependence between the royalty and the Credit Facility.
Oni se odnose na izravne i neizravne troškove povezane s izvršenjem naloga za kupnju, na primjer, vrijeme koje kupac potroši na istraživanje.
2010 OECD TP Guidelines, paragraph 9.23 and 9.26.
Vidjeti uvodne izjave od 337. do 342.
See also 1995 OECD TP Guidelines, paragraph 1.25-1.27 and 2017 OECD TP Guidelines, paragraph 1.61, 1.65 and 1.70.
Izvješće o transfernim cijenama, str. 26.
2010 OECD TP Guidelines, paragraph 9.29.
Prema Izvješću o transfernim cijenama, prije restrukturiranja društvo AIS upravljalo je maloprodajnom djelatnošću preko web-mjesta društva Amazon u Europi, a društvo AIM upravljalo je programima prodaje trećih osoba koji su se nudili preko web-mjesta u EU-u.
See also 1995 OECD TP Guidelines, paragraph 1.26 and 2017 OECD TP Guidelines, paragraph 1.64.
Sporazum o licenciranju za postojeće intelektualno vlasništvo između društava LuxSCS i Amazon Tehnologies koji je dostavilo društvo Amazon 12. siječnja 2016.
2010 OECD TP Guidelines, paragraph 9.23.
Sporazum o licenciranju, odjeljak 1.2.: „Intelektualno vlasništvo društva Amazon EHT [LuxSCS]” znači: (a) sva prava intelektualnog vlasništva u cijelom svijetu koja su u vlasništvu društva Amazon EHT [LuxSCS] ili koja ono drži […] (koja uključuju, među ostalim, popise kupaca i podatke o kupcima […]”; odjeljak 2.1. (a): „Društvo Amazon EHT [LuxSCS] neopozivo dodjeljuje društvu AEU [LuxOpCo], u okviru svih prava intelektualnog vlasništva društva Amazon EHT [LuxSCS] ili obuhvaćajući to intelektualno vlasništvo, koje postoji sada ili će postojati u budućnosti, sljedeće jedino i isključivo pravo i licenciju za intelektualno vlasništvo društva Amazon EHT [LuxSCS]”.
See also 1995 OECD TP Guidelines, paragraph 1.25 and 2017 OECD TP Guidelines, paragraph 1.61 and 1.65.
Podnesak društva Amazon od 21. kolovoza 2015., str. 2. „U skladu sa Sporazumom o licenciranju, društvo LuxSCS vlasnik je podataka o kupcima za sva web-mjesta u EU-u.
According to paragraph 1.49 of the 2010 OECD TP Guidelines, paragraph 1.49, a ‘factor to consider in examining the economic substance of a purported risk allocation is the consequence of such an allocation in arm's length transactions. In arm's length transactions it generally makes sense for parties to be allocated a greater share of those risks over which they have relatively more control.’
Te podatke prikuplja društvo LuxOpCo u korist društva LuxSCS za sve maloprodajne aktivnosti.”
The same requirement is presented in point 1.27 of the 1995 OECD TP Guidelines and illustrated in the following terms: ‘suppose that Company A contracts to produce and ship goods to Company B, and the level of production and shipment of goods are to be at the discretion of Company B. In such a case, Company A would be unlikely to agree to take on substantial inventory risk, since it exercises no control over the inventory level while Company B does. Of course, there are many risks, such as general business cycle risks, over which typically neither party has significant control and which at arm's length, could therefore be allocated to one or the other party to a transaction.
Sporazum o licenciranju, stavak 2.3.
Analysis is required to determine to what extent each party bears such risks’.
(Održavanje) i stavak 9.5.
See also 2017 OECD TP Guidelines, paragraph 1.59 -1.60.
(Usklađenost, zaštita podataka).
1995 OECD TP Guidelines present this consideration in paragraph 1.26, according to which, ‘in relation to contractual terms, it may be considered whether a purported allocation of risk is consistent with the economic substance of the transaction.
Društvo LuxOpCo posebno je odgovorno za (a) ograničavanje pristupa podacima, (b) obradu u skladu s primjenjivim zakonima, (c) uporabu podataka isključivo u odobrene svrhe, (d) dokumentaciju, (e) osiguravanje da su uspostavljeni odgovarajući, operativni i tehnološki postupci za zaštitu od neovlaštenog pristupa, gubitka, uništenja, krađe, uporabe ili otkrivanja osobnih podataka.
In this regard, the parties' conduct should generally be taken as the best evidence concerning the true allocation of risk.’
Izvješće o transfernim cijenama, str. 6. – 7. i 36.
In such instances tax administrations would have to determine what is the underlying reality behind a contractual arrangement in applying the arm's length principle.’
Sažetak nakon suđenja Amazonu, str. 75., točke 229. – 230.
See also 2010 OECD TP Guidelines, paragraph 1.67 and 9.14.
Vidjeti i Konačni prijepis društva Amazon: [Potpredsjednik i voditelj njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 5. studenog 2014., točka 975.: 18. – 25., točka 976.: 1. – 6. „Znači robna marka – stalno mi novinari postavljaju to pitanje.
2017 OECD TP Guidelines, paragraph 1.88.
Zato - mislim da vam robna marka zapravo ne pomaže, zar ne.
License Agreement, paragraph 1.5 (Licensed Purpose), paragraph 2.1(a) (Exclusive Intellectual Property License Grant), paragraph 2.1(b) (Derivative Works), paragraph 2.3 (Maintenance), paragraph 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Robna marka je ime.
See Recital 116 and Table 13 (Functions and Risks).
Kupcima nije važno ime već ono što radite.
As explained in Recital 116, LuxOpCo did, by way of its exclusive license, agree to perform all activities related to the development, enhancement, management and exploitation of the Intangibles in the European Territory, and to take over all risk associated with those activities.
I morate imati odgovarajući izbor.
See also the 2010 TP OECD Guidelines, Chapter IX, Business restructurings, Example (B): Transfer of valuable intangibles to a shell company, and in particular, the conclusion in paragraph 9.192: ‘A full consideration of all of the facts and circumstances warrants a conclusion that the economic substance of the arrangement differs from its form.
Morate imati odgovarajuće usluge i obraćati pozornost na kupca.
In particular, the facts indicate that Company Z has no real capability to assume the risks it is allocated under the arrangement as characterised and structured by the parties. Furthermore, there is no evidence of any business reasons for the arrangement.
Morate obraćati pozornost na proizvod koji prodajete jer svaki proizvod ima drugačije značajke i nešto može biti važno za jedan proizvod, a nešto drugo za neki drugi proizvod.
In such a case paragraph 1.65 allows a tax administration to not recognise the structure adopted by the parties’.
Mislim da je robna marka postala važna samo zato što smo joj nadahnuli život.”
An illustrative example is presented in paragraph 9.25 of the 2010 OECD TP Guidelines and 1.70 of the 2017 OECD TP Guidelines of an investor that hires a fund manager to invest funds on its account.
Iskaz [Potpredsjednika i voditelja njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 13. lipnja 2014., str. 146., točka 13. – 25. „Zašto vam robna marka ne pomaže u poslovanju?
See Table 14.
O. Uopće ne pomaže.
See footnote 409, which reproduces 2010 OECD TP Guidelines, paragraph 9.24.
P. Pitao sam zašto ne?
See Recitals 363 and following.
O. Pa ono što vam pomaže u poslovanju nije ime, zar ne?
‘Constant development of the Intangibles is critical to Amazon European business' success (or failure).
Potrebno vam je nešto iza tog imena.
As such, by developing and controlling the Intangibles Lux SCS takes on significant business risk’, see Amazon's submission of 18 January 2016, p. 4.
Hoću reći, Amazon je ime dok ga ne popunite pojedinačnim proizvodima koji su relevantni za kupca i izgradite usluge.
License Agreement, paragraph 1.5 (Licensed Purpose).
Govorio sam o tome i radio sve to.
Amazon submission of 7 June 2017, p. 2-3.
Hoću reći, nije dovoljno samo reći da smo mi internetska trgovina.
See Recital 199.
Morate ju oživiti, zar ne?
As of 1 January 2014 the proportion of the Development Costs to be borne by LuxSCS was determined by the proportion of gross profit generated by the European operations to the global gross profits of Amazon (see Recital 204).
To je ono što ju pokreće.”
See Recital 104.
Konačni prijepis društva Amazon [Viši potpredsjednik za upravljanje proizvodima - maloprodaja, Amazon Corporate LLC, SAD], 4. studenog 2014., točka 727:25, točka 728:1. - 8., točka.
See Recital 436, which shows that it is the parties' actual conduct and not the contractual arrangements that prevail in transfer pricing.
625:4. - 7., točka 685:5 - 9.
The Commission presents a methodology to determine a remuneration to LuxSCS, which better reflects the economic reality of the contested transaction, in Section 9.2.1.4.
Samo ga žele dobiti po povoljnoj cijeni i žele da bude praktično. Žele ga brzo dobiti.
License Agreement, paragraph 4.3: ‘Termination After Failure to Cure for Failure of Performance.
I to su značajke koje su kupcima važne.” točka 2852: 11. – 17. „Na kraju krajeva, znate, mislim da kupcima kad dobiju proizvod koji žele nije važno odakle je taj proizvod došao.
If either party fails to perform any of its covenants contained in this Agreement and fails to cure such default within sixty (60) days after receiving a notice from the non-defaulting party, the non-defaulting party may terminate this Agreement immediately by giving written notice to the defaulting party’.
Proizvod je proizvod.
As explained in the 2017 OECD TP Guidelines, paragraph 6.63: ‘The extent and form of the activities that will be necessary to exercise control over the financial risk attached to the provision of funding will depend on the riskiness of the investment for the funder, taking into account the amount of money at stake and the investment for which these funds are used.
Željeli su ga brzo dobiti, željeli su da je po povoljnoj cijeli, da je praktično i to su te značajke.”
In accordance with the definition of control as reflected in paragraphs 1.65 and 1.66 of these Guidelines, exercising control over a specific financial risk requires the capability to make the relevant decisions related to the risk bearing opportunity, in this case the provision of the funding, together with the actual performance of these decision making functions. In addition, the party exercising control over the financial risk must perform the activities as indicated in paragraph 1.65 and 1.66 in relation to the day-to-day risk mitigation activities related to these risks when these are outsourced and related to any preparatory work necessary to facilitate its decision making, if it does not perform these activities itself’.
Vidjeti odjeljak 2.3.2.1.
For instance, LuxOpCo's employees from the EU Retail Pricing Committee are responsible for setting the pricing guidelines and approving all retail pricing on the EU websites.
Konačni prijepis društva Amazon [Potpredsjednik i voditelj njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 5. studenog 2014., točka 976.: 5. – 17.
See Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 5.
Vidjeti Konačni prijepis društva Amazon: [Potpredsjednik za maloprodaju na europskom tržištu koji je odgovoran za sve maloprodajne operacije u Europi, LuxOpCo, Luxembourg, bivši Voditelj francuskog tržišta, Amazon.fr SAS, Clichy, Francuska], 5. studenoga 2014., točka 905.: 1. – 10.: „Pa je li pomogla robna marka?
As explained in Recital 104, the only income of LuxSCS is the royalty and interest payments from its subsidiaries.
Znate, mislim da nije pomogla u smislu izgradnje izbora i u smislu privlačenja lokalnih dobavljača. […].”
See Recital 183 and footnote 177.
Vidjeti Konačni prijepis društva Amazon: [Potpredsjednik za međunarodnu prodaju, Amazon Corporate LLC, SAD, bivši Direktor za djelatnost trećih osoba u Europi (kao što je Marketplace), LuxOpCo, Luksemburg], 4. studenoga 2014., točka 810: 6. – 221. „Slično tome, s lokalnim – ono što mi je važno, znate, i razlog zašto postoji intelektualno vlasništvo jest da je trgovcu ili kupcu u UK-u važno da je Amazon.co.uk nešto što kupac poznaje u UK-u, robna marka, kupac to poznaje i to je ono što će utipkati i posjetiti naše web-mjesto www.Amazon ili Amazon.uk, bilo koje, odnosno Amazon.fr, Amazon.de, Amazon.it jer su oni lokalni, lokalne marke za svaku od tih zemalja.
See Table 12.
Mislim da je to vrlo važno. P. U redu.
License Agreement, paragraph 1.2: ‘“Amazon EHT [LuxSCS] Intellectual Property” means: (a) any and all intellectual property rights throughout the world, owned or otherwise held by Amazon EHT [LuxSCS] whether existing under intellectual property, unfair competition or trade secret laws, or under statute or at common law or equity, including but not limited to: (i) copyrights and author's rights (including but not limited to reviews and editorial content), trade secrets, trademarks, patents, inventions, designs, logos, and trade dress, look and feel, ‘moral rights,’ mask works, rights of personality, publicity or privacy, rights in associate or vendor information, rights in customer information (including but not limited to customer lists and customer data), and any other intellectual property and proprietary rights (including but not limited to rights in databases, marketing strategies and marketing surveys); (ii) any application or right to apply for any of the rights referred to in this clause; and (iii) any and all renewals, extensions, future equivalents and restorations thereof, now or hereafter in force and effect; (b) any and all intellectual property licensed, transferred or assigned to Amazon EHT [LuxSCS] by any third party or Affiliate; and (c) any and all Derivative Works assigned to Amazon EHT [LuxSCS] pursuant to Section 2.1(b) ’.
O. Ako pitate mog tatu, on je čuo za Amazon.fr, a ne Amazon.com jer je to ono što će on upisati, znate, da bi posjetio francusko web-mjesto i kupio proizvode na lokalnom tržištu.”
Pursuant to the License Agreement, paragraph 2.1 (a), LuxOpCO was irrevocably granted an exclusive license ‘solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof)’.
Vidjeti i Konačni prijepis društva Amazon [Potpredsjednik za međunarodnu maloprodaju, Amazon Corporate LLC, SAD, bivši Direktor za maloprodaju na europskom tržištu koji je odgovoran sve aktivnosti maloprodaje u Europi, LuxOpCo, Luxembourg], 5. studenoga 2014., točka 976: 5.
The ‘Licensed Purpose’ is set out in paragraph 1.5 as ‘(a) operating any and all World Wide Web sites accessed via the European Country code top level domains (including but not limited to.de,.uk, and.fr) for the sale of goods or services where any person or entity (including but not limited to Amazon.com, Inc. or any of its Affiliates) is the seller of record for such goods or services, (b) using Amazon EHT [LuxSCS] Intellectual Property for the purposes of providing World Wide Web services to any third party or Affiliate that contracts for such services with respect to a World Wide Web site that utilizes a European Country code top level domain, and (c) using Amazon EHT [LuxSCS] Intellectual Property within the European Country geographic territory for any other purpose.’
u kojem se objašnjava je je u Njemačkoj, Amazon.de želio od početka da se smatra njemačkom trgovinom s njemačkim ljudima, gdje se narudžbe izvršavaju iz Njemačke i s njemačkom službom za korisnike.
The Licensed purpose is identical with the Licensed Purpose for the license rights received by LuxSCS under the CSA (CSA, paragraph 1.13).
Stoga se Amazon.de izgovarao u Njemačkoj na njemačkom jeziku, a ne na engleskom.
License Agreement, paragraph 2.3: ‘Maintenance.
Konačni prijepis društva Amazon: [Potpredsjednik i voditelj njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 5. studenog 2014., točka 1001.: 8. – 18.: […].
AEU shall abide by regulations and practices in force or use in any European Country in order to safeguard Amazon EHT's [LuxSCS]'s rights in the Amazon EHT [LuxSC] Intellectual Property.
Konačni prijepis društva Amazon: [Potpredsjednik za međunarodnu prodaju, Amazon Corporate LLC, SAD, bivši Direktor za djelatnost trećih osoba u Europi (kao što je Marketplace), LuxOpCo, Luksemburg], 4. studenoga 2014., točka 772: 8. – 25.: „Da, nije.
AEU [LuxOpCo] shall take all necessary actions to maintain such rights’.
Znate, robna marka, jasno je da je Amazon bio poznato ime u svijetu knjiga […].”
License Agreement, paragraph 9.2: ‘Preventing Infringement. (a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorized use of any Amazon EHT [LuxSCS] Intellectual Property.
To je posebno bio slučaju Europi gdje je kupcima bilo teže objasniti da Amazon ne prodaje samo knjige.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT of any such unauthorized use that comes to the AEU's [LuxOpCo's] attention.
Vidjeti Iskaz [Višeg potpredsjednika za upravljanje proizvodima - maloprodaja, Amazon Corporate LLC, SAD], 18. rujna 2014., str. 42.: točka 8. – 25., str. 43., točka 1. – 14.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorized use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement and may retain all recoveries from any such suits.’.
Iskaz [Višeg potpredsjednika za upravljanje proizvodima - maloprodaja, Amazon Corporate LLC, SAD], 18. rujna 2014., str. 41.: točke 14. – 25.: […]; Iskaz [Potpredsjednika i voditelja njemačkog tržišta, Amazon Deutschland Services GmbH, Munchen, Njemačka], 13. lipnja 2014., str. 106, točka 20. – 25., str. 107., točka 2. – 9.: […].
Amazon confirmed the active role of LuxOpCo in respect of the protection of the Intangibles in Europe in its letter of 7 June 2017: ‘[…] under the License Agreement, LuxOpCo had to use its best efforts to prevent, investigate, and prosecute any unauthorised use of the licensed intangibles and to undertake action in this respect, as well as to institute and to conduct suits to protect its rights under the License Agreement against infringement’.
Iskaz [Višeg potpredsjednika za razvoj poslovanja, Amazon Corporate LLC, SAD], 16. srpnja 2014., str. 117., točke 1. – 7.
License Agreement, paragraph 4.1: ‘Term.
Vidjeti uvodnu izjavu 132.
Subject to all necessary government approvals, this Agreement is effective as of the Effective Time and continues in effect for the life of all copyrights or author's rights and patents related to the Amazon EHT Intellectual Property licensed under Section 2.1 of this Agreement and until all proprietary and confidential information and know-how related to Amazon EHT Intellectual Property enters the public domain (“Term”). ’
Zapisnici sa sastanaka direktora društva LuxOpCo od 9. travnja 2007.