natgillin/translations-raw huggingface dataset:
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.
Tanúvallomás [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország], 2014. június 13., 102. o., 4-14. pont.
TP Report, p. 12.
Lásd még a [SeniorVice President Product Management – Retail, Amazon Corporate LLC, US] tanúvallomását, 2014. szeptember 18., 41. o., 22 – 25. pont: […].
Amazon's submission of 5 March 2015: Annex 6.
Az Amazon 2016. július 22-i közleménye, 1. o.
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.
Lásd az Amazon „Amazon's Technology-Centric E-tailing-Business” című, 2016. július 22-i közleményének 4. oldalát.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license’.
Az Amazon a következő példát hozta fel: „By way of illustration, a very large brick-and-mortar retailer might have tens of thousands products for sale: in contrast, Amazon's European websites offered nearly 3.7 million distinct products for sale in 2005 and around [20-30] million in 2013.
Amazon's letter of 20 April 2006 to the Luxembourg tax administration (as drafted by Amazon's tax advisor [Advisor 1]), p. 2: ‘EHT [LuxSCS], a wholly owned indirect subsidiary of Amazon.com Inc. was created for the purpose of holding and developing intellectual property (by way of financial contribution only). […] EHT [LuxSCS] has an activity limited to the mere holding of Amazon's EU intellectual property, the shares in AEU and has concluded a limited number of legal agreements necessary for the Luxembourg structure to operate (as described under point 1.2 below).
A very successful brick-and-mortar retailer might process tens of thousands transactions each year: in 2005, Amazon's European websites processed nearly 71 million distinct orders, and that number grew to over [1-1.5] billion in 2013.
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).’
It would simply not be possible to employ a sufficient number of individuals, for example, to determine the price on millions of unique products – let alone to decide what the in-stock levels should be for those products or individually to process every customer order”.
Point 1.2 of this letter describes the agreements described in Recital 105 of this decision.
Lásd az Amazon „Amazon's Technology-Centric E-tailing-Business” című, 2016. július 22-i közleményének 3. oldalát.
LuxSCS annual financial reports 2005-2013.
A következő példát hozták fel: „While some functionality, such as, for example, identity, which allows customers to log on the website, or Item Master Service, which maintains a catalogue of all products sold on Amazon, has been provided since the very first days of Amazon's operations, the underlying technology would have been rewritten entirely (and continuously) over the years.
The intracompany loan by LuxSCS to LuxOpCo increased in the period under review to EUR [2-2,5] billion in 2013.
the identity technology used by Amazon in 2010 had little to do with the identity technology used prior to 2005 – the 2005 service has been disassembled and rewritten as a number of smaller, more manageable services that together provide the identity functionality, to adapt the technology to the evolution of the scope of Amazon's operations.”.
Other group company provided with some limited financing by LuxSCS was Amazon Eurasia Holding Sarl (EUR [20-30] million in 2013).
Lásd az Amazon „Amazon's Technology-Centric E-tailing-Business” című, 2016. július 22-i közleményének 1. oldalát.
License Agreement For Pre-existing Intellectual Property and Assignment Agreement For Pre-existing Intellectual Property, both between LuxSCS and ATI as of 1 January 2005.
A hardveres technológia fizikai berendezésekből, elsősorban szerverekből áll.
Amended and restated agreement to share costs and risks of intangible development between LuxSCS, ATI and A9 as of 1 January 2005.
Lásd az Amazon „Amazon's Technology-Centric E-tailing-Business” című, 2016. július 22-i közleményének 2. és 3. oldalát.
The cost sharing agreement prior to the 2005 CSA was concluded between LuxSCS and A9 and was effective as of 7 June 2004.
A teljes munkaidős egyenérték (ETP) egy teljes munkaidőben dolgozó munkavállaló által teljesített órák számának felel meg.
The CSA was again amended and restated as effective as of 5 January 2009 and again amended as effective as of 1 January 2014.
Az Amazon 2017. január 20-i közleménye, 2–4. o. az Amazon belső dokumentuma: „EU Policies and Procedures Manual”, 2006. május 1.
Intellectual Property Assignment and License Agreement between LuxSCS, Amazon.fr SARL, Amazon.de GmbH and Amazon.co.uk Ltd as of 30 April 2006.
Az Amazon 2017. február 8-i közleménye, 1. és 2. oldal, valamint a [nemzetközi részleg igazgatója Tax and Tax Policy, Amazon Corporate LLC, Egyesült Államok] tanúvallomása, 2014. április 24., 200. o., 23-201. pont, 201. o., 2., 3. pont: […].
Pursuant to the CSA, paragraph 1.8, ‘Derivative works’ means ‘any and all new works created by or for one Party [to the CSA] from pre-existing material contained within, or as a result of access to or use of another Party's intellectual property, […]’.
Az Amazon 2017. február 8-i közleményének 1 – 3. oldalán leírtak szerint a LuxSCS és a LuxOpCo hitelnyitási megállapodást kötött 2006. december 29-én a pénztár kezelése céljából.
CSA, section 6 (License and Ownership).
Később a megállapodást módosították és átfogalmazták 2007. március 1-jén, 2009. január 1-jén, 2011. április 1-jén és 2012. január 1-jén.
As set out in the CSA, paragraph 6.4, besides the licenses to the Intangibles provided by A9 and ATI to LuxSCS under the CSA, LuxSCS retained the title and ownership to all Intangibles contributed by it.
„Back-to-back-activity: EHT [LuxSCS] will lend its funds to AEU [LuxOpCo] on an interest-bearing basis, and AEU [LuxOpCo] will invest the funds.” et „[…] all of the financing transactions existing between EHT [LuxSCS] and AEU [LuxOpCo] will be merged into one single debt instrument, which will have the characteristics of a Credit Facility.”
CSA, paragraph 1.13 on the ‘Licensed Purpose’.
Lásd az Amazon 2015. március 5-i közleménye 22. mellékletének 7. oldalát.
CSA, section 4, ‘Development Cost Allocation’ and section 5, ‘Payments’.
Az Amazon 2017. február 8-i közleménye, 2. o.
CSA, paragraph 9.12.
A LuxOpCo éves elszámolásai a 2006-2013 közötti időszakban.
CSA as effective on 5 January 2009, paragraph 2.3.
Az alkalmazandó költségek meghatározása a. lábjegyzetben szerepel61.
As explained in the CSA, section 1.1, A9's contribution of IP rights to the CSA is limited to the intellectual property rights owned or otherwise held by A9 with respect to ecommerce search and navigation technologies.
A szolgáltatások nyújtásáról szóló megállapodások mindegyike azonos rendelkezéseket tartalmaz az immateriális javak használatára (3. szakasz), a kompenzációra (4. szakasz), a felek jogállására és feladataira (5. szakasz), a titkosságra (6. szakasz), a megállapodás feltételeire és felbontására (7. szakasz), a vis maior esetekre (8. szakasz) és az általános rendelkezésekre (9. szakasz) vonatkozóan.
These include the technology for Amazon's software platform, appearance of the EU websites, catalogues, search and navigation functions, logistics process, order processing, customer service and personalisation functions.
Az 1. mellékletben szereplő alkalmazandó költségek meghatározása valamennyi szolgáltatások nyújtásáról szóló megállapodás esetében azonos.
This is a collection of data on products and customers.
Szolgáltatások nyújtásáról szóló megállapodás az Amazon.fr Sarl és a LuxOpCo között, 2.2. pont (Fulfillment Services) és 2.3. pont (Customer and Merchant Services).
It includes customer reviews, publisher reviews, product data, customer names, purchase histories and other data.
Szolgáltatások nyújtásáról szóló megállapodás az Amazon.de GmbH és a LuxOpCo között, 2.2. pont (Customer and Merchant Services) és 2.3. pont (Support Services).
As explained in Amazon's submission of 21 August 2015, LuxSCS took over the legal ownership of the European customer data accumulated by Amazon Int'l Sales, Inc. and Amazon Int'l Marketplace, Inc. as part of the restructuring of the European operations.
Szolgáltatások nyújtásáról szóló megállapodás az Amazon.fr Logistique SAS és a LuxOpCo között, 2.2. pont (Fulfillment Services).
The customer database was subsequently further developed and maintained by LuxOpCo.
Szolgáltatások nyújtásáról szóló megállapodás az Amazon Logistik GmbH és a LuxOpCo között, 2.2. pont (Fulfillment Services).
These include the trade mark, trade name, style, logos, presentation of Amazon and associated intangible assets.
Szolgáltatások nyújtásáról szóló megállapodás az Amazon.co.uk Ltd. és a LuxOpCo között, 2.2. pont (Fulfillment Services), 2.3. pont (Customer and Merchant Services) és 2.4.
CSA, paragraphs 1.1, 1.4 and 1.11 provide: ‘Notwithstanding the foregoing, the parties expressly agree that the […][Intangibles] does not include any World Wide Web domain names’.
(Support Services).
As explained in Amazon's submission of 12 June 2015, LuxSCS transferred the shares in LuxOpCo to Amazon Europe Core S.à r.l. on 16 December 2013.
Szolgáltatások nyújtásáról szóló megállapodások 5.1. pont (No Agency).
TP Report, p. 30.
Szolgáltatások nyújtásáról szóló megállapodások 5.1. pont (Provider Obligations).
Amazon's submission of 5 March 2015, rec.
Szolgáltatások nyújtásáról szóló megállapodások 5. pont (Status and Liabilities of the Parties).
6 and Amazon internal document: Amazon's letter to the Luxembourg Tax Administration of 14 April 2006, p. 2.
A 2.3.2.1. szakaszban foglaltaknak megfelelően az Amazon a készletet, az árat és a könnyű használatot sorolta fel az online kiskereskedelmi értékesítési tevékenysége kulcsfontosságú mozgatórugói között.
TP Report, p. 13.
Az Amazon.fr Sarl esetében alkalmazandó árrés [3-3,5] % a vevőszolgálati szolgáltatásokra vonatkozóan és [5-10] % a támogató szolgáltatásokra vonatkozóan.
The seller of record is the entity which owns and offers the goods for sale and which is responsible for collection and payment of value added tax.
Az Amazon.de GmbH esetében alkalmazandó árrés [3-3,5] % a vevőszolgálati szolgáltatások esetében és [4-4,5] % a támogató szolgáltatásokra vonatkozóan.
The Parliament of the United Kingdom, House of Commons: Report on HMRC's 2011-2012 Accounts — Written evidence from Amazon EU Sarl by Andrew Cecil (Director EU Public Policy, LuxOpCo, Luxembourg), 13 November 2012: ‘Amazon EU Sarl owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss. From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.’
Az Amazon.fr Logistique SAS esetében alkalmazandó árrés [5-10] % a megrendelés-kezelési szolgáltatásokra vonatkozóan.
Available at: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
Az Amazon Logistik GmbH esetében alkalmazandó árrés [5-10] % a megrendelés-kezelési szolgáltatásokra vonatkozóan.
Amazon's submission of 22 March 2016, p. 1-2 and annex E thereto.
Az Amazon.co.uk Ltd. esetében alkalmazott árrés [3-3,5] % a megrendelés-kezelési szolgáltatásokra vonatkozóan, [3-3,5] % a vevőszolgálati szolgáltatásokra vonatkozóan és [4-4,5] % a támogató szolgáltatások esetében.
LuxOpCo managed the cash pooling and liquidity management of Amazon's European operations; cf.
Az Amazon 2017. június 7-i közleménye, 3. o. „These fees relate to (i) the share of Luxembourg costs allocated to LuxSCS and to (ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS such as patent application fees and related disbursements, trademark application fees and related disbursements and fees and disbursements in relation to domain names and IP searches.”
Amazon internal document: Luxembourg Headquarters – Overview, p. 11-17 and Amazon internal document: Pre & Post Goldcrest Balance Sheet Analysis, p. 1 and Amazon internal document: Advance Tax Agreement, Letter of Amazon to Mr […], 2 April 2014, par.
A kifizetés hét részletben történt.
11 and Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 3.
Az első részlet kifizetésére 2005-ben került sor, ennek összege 73,22 millió USD (52,35 millió EUR) volt.
Amazon's letter of 14 April 2006 to the Luxembourg Tax Administration, p. 2.
A KFM 1.10. pontjában „Development Program” alatt „the activities of a Party within the scope and principles set forth under Section 2” értendők.
In a fiscal unity (le régime d'intégration fiscal), a parent company may be taxed as a group together with one or more of its subsidiaries.
A KFM 2. szakaszának 2.1. pontja szerint a felek a következőkben állapodnak meg: „all research, development, marketing and other activities relating to the Licensed Purpose after the Effective Date are included within the scope of the Development Program.
For corporate income tax purposes, this means that the subsidiaries are deemed to have been absorbed by the parent company.
Such activities may include, but are not limited to, all development activities related to maintaining, improving, enhancing, or extending the Amazon Intellectual Property, A9 Intellectual Property and EHT Intellectual Property [together the Intangibles].
To be eligible for a fiscal unity, the parent company must hold, directly or indirectly, a participation of 95 % or more in the share capital of a subsidiary and both the consolidating parent as well as the subsidiaries are capital companies resident in Luxembourg that are fully subject to corporate income tax.
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties.”
The consolidation is for at least five accounting years (Article 164bis LIR).
A KFM 1.9. pontjában „Development Costs” alatt értendők „the costs incurred pursuant to Section 3 related to the performance of activities by a Party under the Development Program, including but not limited to any and all costs incurred by a Party in the course of developing Derivative Works”.
Amazon's submission of 6 March 2017, Annex 28a.
A fejlesztési költségek meghatározása a 3.3. pont szerint történt.
See Section 2.3.3.3.
A KFM 3.2. pontjában foglaltak szerint „Subcontractor's Development Costs” alatt a következők értendők: „Development Costs incurred by a person that participates at a Party's request in the development or improvement of the Amazon Intellectual Property, A 9 Intellectual Property and EHT Intellectual Property [together the Intangibles] (a „Subcontractor”) shall be considered Development Costs of that Party if the Party contracting for such work with such Subcontractor (a) materially participates in the management or control of the Subcontractor, and (b) retains ownership, or receives material rights to use, any intangible property developed by the Subcontractor. ”
Amazon internal documents: the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr SARL, the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr Logistique SAS, the Amended and Restated Service Agreement between LuxOpCo and Amazon.co.uk Ltd, the Amended and Restated Service Agreement between LuxOpCo and Amazon Logistik GmbH, and the Amended and Restated Service Agreement between LuxOpCo and Amazon.de GmbH, all as of 1 May 2006.
Úgymint az Amazon védett márkanevei, kereskedelmi nevei, domainnevei, stílusa, logói és megjelenítése.
See Recital 109.
Az Amazon 2017. augusztus 21-i közleménye, 12. melléklet: CSA Annual Summary Reports.
Services Agreements, paragraph 4.1 (Fees): ‘In consideration of [EU Local Affiliate]'s performance of the Services, [LuxOpCo] shall pay [EU Local Affiliate] fees (the ‘Service Fees’) equal to the Applicable Costs (as defined in Exhibit 1) incurred by [EU Local Affiliate] in providing the corresponding Services, plus the Applicable Markup set forth in Exhibit 1. […]. ’
KFM, 4. szakasz és D. melléklet (2009. január 5-én hatályos).
Exhibit 1 provides that the ‘Applicable Costs’ is the sum of all operating expenses, as determined pursuant to generally accepted accounting principles in the US, directly and indirectly related to the Services, excluding interest expense, dividends paid by EU Local Affiliate, foreign exchange expense or any other expense excluded by mutual agreement, as deemed appropriate.
A KFM 4. szakaszának (Development Cost Allocation) megfelelően éves jelentést kellett készíteni a költségek megosztásáról („Annual Cost Sharing Report”) annak meghatározására, hogy a KFM részes felei milyen mértékben járuljanak hozzá évente.a költségek megosztásához.
The ‘Applicable Markup’ is a percentage of the Applicable Costs which varies from 3 – 8 % depending on the characteristics of the service provided and the EU Local Affiliate.
A 2005-2014 közötti időszakban a költségek megosztásáról szóló éves jelentést az Amazon a 2015. augusztus 21-i közleményében nyújtotta be.
As explained in the Recitals to the Service Agreements, the cost plus mark-up is determined on basis of a ‘comprehensive economic analysis’ of the arm's length rate of compensation for the services provided by the EU Local Affiliates to LuxOpCo.
A KFM 4.
License Agreement, paragraph 1.4: ‘European Country’ means ‘(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Time [30 April 2006], of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as ‘Applicant countries’ or ‘Other European countries’ on the Web page located at http://europa.eu.int/abc/governments/index_en.htm#, or any successors thereto or replacements thereof. ’
(Development Cost Allocation) és 5.
License Agreement, paragraph 2.1(a), and paragraph 1.5 on the Licensed Purpose.
(Payments) szakaszában végzett számítások szerint.
Paragraph 2.1(a) provides: ‘(a) ‘Exclusive Intellectual Property License Grant’.
KFM, 4.1. szakasz: „As soon as practical after each Year End, the Parties shall each prepare necessary financial statements and forecasts, and shall jointly reconcile and consolidate such statements and forecasts into an „Annual Cost Sharing Report,” containing the information required by this Section 4 and signed by the Parties […]. ”
Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property during the Term, 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); and (iii) sublicense to Affiliates or third parties the foregoing rights, including the right to sublicense to further third parties. […]. ’
A 4. szakasz határozza meg a fejlesztési költségek hozzárendelését.
Amazon internal document: License Agreement, paragraph 2.5 (License Fee), and Exhibit A.
Az Amazon 2017. február 27-i közleménye, 4-5. o.
Such Intangibles were referred to as ‘Derivative Works’ in the License Agreement, which according to paragraph 1.3 means ‘any and all new works created by or for AEU [LuxOpCo] from pre-existing material contained within, or as a result of access to or use of the Amazon EHT [LuxSCS] Intellectual Property [including the Intangibles][…]’.
KFM, 8.1. pont (Initital Period).
Amazon internal document: License Agreement, paragraph 2.1(b): ‘AEU [LuxOpCo] irrevocably and exclusively assigns and agrees to assign to Amazon EHT [LuxSCS], its successors, and assigns, all right, title, interest and ownership in and to any and all Derivative Works of the Amazon EHT [LuxSCS] Intellectual Property created by or for AEU [LuxOpCo] as provided under Section 2.1(a)’.
KFM, 8.2. pont, (Immediate Termination upon Notice for Change in Control or Substantial Encumbrance).
License Agreement, section 9.2: ‘(a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorised use of any Amazon EHT [LuxSCS] Intellectual Property.
KFM, 8.3. pont (Termination After Failure to Cure for Failure of Performance).
AEU [LuxOpCo] agrees to promptly inform Amazon EHT [LuxSCS] of any such unauthorised use that comes to the AEU [LuxOpCo]'s attention.
Az Amazon 2015. május 4-i közleménye, 2. melléklet.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorised 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 any may retain all recoveries from any such suits.’
A 2009. január 5-én hatályos KFM, 2.3. pont: „In connection with this Agreement, each Party shall undertake the functions and risks specified in Exhibit B hereto.”.
See also License Agreement, paragraph 2.3 (Maintenance) and paragraph 9.5 (Compliance, Data Protection).
A 2009. január 5-én hatályos KFM, B. melléklet, Functions and Risks.
Amazon internal document: License Agreement, paragraph 3.1.
A B. melléklet a következők szerint rendelkezik: „[t]his list is representative of the functions and risks to be undertaken by the Parties.
License Agreement, paragraph 7 (No Warranties): ‘Each party provides its materials and services to the other pursuant to this agreement ‘as is,’ ‘with all faults’ and without warranties of any kind, express, implied, statutory or otherwise, including any implied warranties of merchantability, fitness for a particular purpose, reasonable care, workmanlike effort, results, lack of viruses, accuracy or completeness, all of which each party expressly disclaims, and each party assumes the entire risk as to the results and performance of those services and the materials. There is no warranty of title or noninfringement of any intellectual property rights or any warranty against interference with either party's or any other entity's enjoyment of information provided to it relating to this agreement ’.
The Parties do not represent that this is the exclusive statement of functions and risks, and the omission of any function or risk does not imply that the Party does not perform such function or bear such risk.”
So-called ‘third party materials’.
A KFM-ben „European Territory” alatt a következők értendők: „all the countries included within the meaning of the term „European Country” as defined in Section 1.12 hereof ”.