natgillin/translations-raw huggingface dataset:
Since both types of companies are taxed on their total taxable profit at the same corporate income tax rate under the general Luxembourg corporate income tax system, any measure allowing the former to reduce its taxable base upon which that tax rate is applied grants it a favourable tax treatment in the form of a reduction of its corporate income tax liability as compared to the latter, which in turn distorts competition and affects intra-EU trade.
A Bizottság egyszerű kérésére haladéktalanul benyújtja az e határozatnak való megfelelés érdekében már meghozott és tervezett intézkedésekre vonatkozó valamennyi információt.
Finally, the Commission does not agree with Luxembourg and Amazon that in previous decisions the Commission confirmed that the reference system must be limited to integrated companies only.
5. cikk
At the outset, the Commission recalls that it is not bound by its decisional-practice and that each potential aid measure must be assessed on the basis of its own merits under the objective criteria of Article 107(1) of the Treaty, so that even if a contrary decisional practice were shown to exist, that could not affect the findings of the present decision.
Ennek a határozatnak a Luxemburgi Nagyhercegség a címzettje.
In any event, in those decisions the national tax schemes giving rise to aid were set up in a way that those schemes already differentiated between different categories of integrated companies.
Kelt Brüsszelben, 2017. október 4-én.
That does not mean, however, that those schemes were not also selective from that perspective.
a Bizottság tagja
Amazon also argued that to demonstrate selectivity in the present case, the Commission must compare the treatment of LuxOpCo as a result of the contested tax ruling against the tax ruling practice of the Luxembourg tax administration, in general, and the 97 rulings it identified that allegedly endorse the profit split method, in particular.
HL C 44., 2015.2.6., 13. o.
The Commission disagrees with that argument since it would mean that the reference system is that practice, limited to a subcategory of rulings, and not the provisions of Luxembourg's national tax legislation.
Ellenkező megjegyzés hiányában a Bizottság Luxemburg és az Amazon valamennyi határidőhosszabbítási kérelmét elfogadta.
If that argument were accepted, it would allow a Member State's tax administration to consistently deviate from its national tax legislation so as to give a consistently favourable tax treatment to a specific category of taxpayers, namely those that have requested and obtained the type of ruling in question.
Bizalmas információ
In any event, the Commission observes that none of the 97 rulings to which Amazon refers actually mention the profit split method or the TNMM as a transfer pricing method endorsed by the relevant tax ruling.
A LuxOpCo nevet az Amazon a 2003. október 23-i és 2003. október 31-i FA-kérelmében használta.
Of the 97 rulings referred to by Amazon, 78 concerned the tax treatment of profit participating loans and 6 of income sharing loans, both of which are financial hybrid instruments.
A LuxSCS nevet az Amazon a 2003. október 23-i és 2003. október 31-i FA-kérelmében használta.
On that basis, the Commission considers that none of the 97 tax rulings referred to by Amazon can be compared to the contested tax ruling.
Több levélváltás történt bizalmas részletekről, amelyekről ebben a szakaszban nem történik külön említés.
In light of the foregoing, the Commission concludes that the applicable reference system is the general Luxembourg corporate income tax system and not Article 164(3) LIR.
HL C 44., 2015.2.6., 30. o.
As demonstrated in Section 9.2, the contested tax ruling endorses a transfer pricing arrangement producing a taxable profit for LuxOpCo that departs from a reliable approximation of a market-based outcome in line with the arm's length principle which lowers its taxable base for corporate income tax purposes.
Az Amazon belső dokumentumai: A 2005. január 1-jén megkötött és hatályba lépett Amended and Restated Agreement to share Costs and Risks of Intangible Development (módosított és átfogalmazott megállapodás a költségfelosztásról és az immateriális javak fejlesztéséhez kapcsolódó kockázatokról), a 2009. július 2-án kötött, 2009. január 5-től hatályos módosított és átfogalmazott megállapodás a költségfelosztásról és az immateriális javak fejlesztéséhez kapcsolódó kockázatokról és a 2014. februárban megkötött, 2014. január 1-jétől hatályos, a költségfelosztásról és az immateriális javak fejlesztéséhez kapcsolódó kockázatokról szóló módosított és átfogalmazott megállapodás első módosítása.
By contrast, independent companies, companies belonging to a multinational corporate group that transact exclusively with unrelated parties, and companies belonging to a multinational corporate group that employ arm's length transfer prices in their intra-group transactions are all taxed on a level of profit in Luxembourg that, as a starting point, reflects prices negotiated at arm's length on the market.
A Tanács 659/1999/EK rendelete (1999. március 22.) az Európai Unió működéséről szóló szerződés 108. cikkének alkalmazására vonatkozó részletes szabályok megállapításáról (HL L 83., 1999.3.27., 1. o.).
The contested tax ruling can thus be said to derogate from the general Luxembourg corporate income tax system in that it grants a favourable tax treatment to LuxOpCo that is unavailable to other corporate taxpayers in Luxembourg whose taxable profit reflects prices negotiated at arm's length on the market.
Lásd a (13) preambulumbekezdést.
That ruling can therefore be said to confer a selective advantage on LuxOpCo under the general Luxembourg corporate income tax system.
A licencmegállapodást az Amazon 2015. március 5-én nyújtotta be, 4. melléklet (a 2009. január 1-jétől hatályos SZT-licencmegállapodás legutolsó módosításával egyidejűleg).
Favourable treatment in comparison with corporate taxpayers belonging to a multinational corporate group
Az Amazon.com Inc.
Without prejudice to the conclusion in the preceding Recital, the Commission further concludes that even if the reference system is to be limited to Article 164(3) LIR and only companies belonging to a multinational corporate group can be considered to be in a similar factual and legal situation, as Luxembourg and Amazon argue, the contested tax ruling should be considered to favour LuxOpCo as compared to those taxpayers as well.
2016. évi jelentése, 18. o.
During the period that the contested tax ruling was in force, Article 164(3) LIR was considered to lay down the arm's length principle under Luxembourg tax law.
Az Amazon.com Inc.
Pursuant to that provision, companies belonging to a multinational corporate group that transact with associated companies must determine their transfer prices in line with that principle.
2016. évi jelentése, 3. o.
As demonstrated in Section 9.2, the transfer pricing arrangement endorsed by the contested tax ruling produces a taxable income for LuxOpCo that does not reflect prices negotiated at arm's length on the market.
Az Amazon.com Inc.
It therefore lowers LuxOpCo's corporate income tax liability in Luxembourg as compared to companies belonging to a multinational corporate group that determine their transfer prices in compliance with Article 164(3) LIR.
2003. évi jelentése, 5. o.
In light of the foregoing, the Commission concludes that the advantage identified in Section 9.2 is selective in nature because it favours Amazon as compared to other corporate taxpayers belonging to a multinational corporate group that engage in intra-group transactions and that, by virtue of Article 164(3) LIR, must estimate the prices for their intra-group transactions in a manner that reflects prices negotiated by independent parties at arm's length on the market.
A rendelések feldolgozása annak a folyamatnak felel meg, amelyet egy vállalat termékmegrendelés beérkezésekor indít el.
LACK OF JUSTIFICATION
Ebbe beletartozik a tárolás, a rendelt termék lokalizálása, csomagolása és kiszállítása (közvetlenül, vagy harmadik felek révén).
Neither Luxembourg nor Amazon has advanced any possible justification for the favourable treatment caused by the contested tax ruling in favour of LuxOpCo.
https://services.amazon.com/fulfillment-by-amazon/[D]s.htm/ref=asus_fba_hnav
The Commission recalls, in this respect, that the burden of establishing such a justification lies with the Member State.
Amazon per utáni emlékeztető, 81. o., 253. pont.
In any event, the Commission has not been able to identify any possible ground for justifying the preferential treatment from which LuxOpCo benefits as a result of that measure that could be said to derive directly from the intrinsic, basic or guiding principles of the reference system or that is the result of inherent mechanisms necessary for the functioning and effectiveness of the system, whether that reference system is the general Luxembourg corporate income tax system, as established by the Commission, or Article 164(3) LIR, as advocated by Luxembourg and Amazon.
Az e határozatban végig használt „európai weboldalak” kifejezésbe nem tartozik bele a www.amazon.nl, mivel ezt a weboldalt az e határozattal érintett időszak után indították el.
CONCLUSION ON SELECTIVITY
Az Amazon.com Inc.
In light of the foregoing, the Commission concludes that the advantage identified in Section 9.2 which the contested tax ruling confers on LuxOpCo is selective in nature.
2016. évi jelentése, 3. o.
CONCLUSION ON THE EXISTENCE OF AID
Az Amazon.com Inc.
Since the contested tax ruling fulfils all the conditions of Article 107(1) of the Treaty, it must be considered to constitute State aid within the meaning of that provision.
2016. évi jelentése, 4. és 67. o.
That aid results in a reduction of charges that should normally be borne by LuxOpCo in the course of its business operations and should therefore be considered as granting operating aid to LuxOpCo.
Az e határozatban mindenhol használt „kapcsolódó európai helyi társaságok” kifejezésbe az Amazon.co.uk Ltd., Amazon.fr SARL, Amazon.fr Logistique SAS, Amazon.de GmbH és Amazon Logistik GmbH tartozik, amelyek mindegyike kapcsolódó európai helyi vállalkozás volt 2006. május 1-jén.
BENEFICIARY OF THE AID
TÁ-jelentés, 12. o.
The Commission considers the contested tax ruling to grant a selective advantage to LuxOpCo within the meaning of Article 107(1) of the Treaty, since it leads to a lowering of that entity's taxable profit and thus its corporate income tax liability in Luxembourg.
Az Amazon 2015. március 5-i közleménye: 6. melléklet.
However, the Commission notes that LuxOpCo forms part of a multinational corporate group, i.e. the Amazon group.
TÁ-jelentés, 13. o.: „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.
Separate legal entities may be considered to form one economic unit for the purpose of the application of State aid rules.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license.”
That economic unit is then considered to be the relevant undertaking benefitting from the aid measure.
Az Amazon által a luxemburgi adóhatóságnak címzett 2006. április 20-i levél (amelyet az Amazon adótanácsadója írt, [1. tanácsadó]), 2. o.: „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).
As the Court of Justice has previously held, ‘[i]n competition law, the term ‘undertaking’ must be understood as designating an economic unit […] even if in law that economic unit consists of several persons, natural or legal’.
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).”
To determine whether several entities form an economic unit, the Court of Justice looks at the existence of a controlling share or functional, economic or organic links.
E levél 1.2. pontja a (105) bekezdésben említett megállapodásokat írja le.
In the present case, LuxOpCo was fully controlled by LuxSCS during the relevant period, which in turn was controlled by US-based companies of the Amazon group.
A csoport egy másik tagja, amelynek a LuxSCS korlátozott finanszírozást nyújtott, az Amazon Eurasia Holding Sarl volt ([20–30] millió EUR 2013-ban).
Moreover, as it is clear from the ruling request, it was the Amazon group, as controlled by Amazon.com, Inc., which took the decision to establish LuxOpCo in Luxembourg.
License Agreement For Pre-existing Intellectual Property és Assignment Agreement For Pre-existing Intellectual Property (licencmegállapodás az előzőleg már létező szellemi tulajdonról és átruházási megállapodás az előzőleg már létező szellemi tulajdonról), mindkettőt a LuxSCS és az ATI kötötte 2005. január 1-jei dátummal.
In addition, transfer pricing, by its very nature, affects more than one group company, because a profit decrease in one company normally increases the profit of its counterparty.
Intellectual Property Assignment and License Agreement (licencmegállapodás és átruházási megállapodás szellemi tulajdonra vonatkozó jogokról) amelyet a LuxSCS, az Amazon.fr SARL, az Amazon.de GmbH és az Amazon.co.uk Ltd. kötött 2006. április 30-i dátummal.
In the present case, the determination of LuxOpCo's taxable profit in Luxembourg influences the royalty payments to LuxSCS, since the level of the royalty corresponds to any profit recorded by LuxOpCo above [4-6] % of its operating expenses or 0,55 % of revenue, as agreed by the contested tax ruling.
A KFM 1.8. pontja szerint „származékos munkák” ( „Derivative works”) a KFM egy részes fele által a szellemi tulajdonban megtalálható korábbi eszközből vagy a szellemi tulajdonhoz való hozzáférés illetve e szellemi tulajdon használata révén e fél számára létrehozott összes új munka i ( „any and all new works created by or for one Party [to the CSA] from preexisting material contained within, or as a result of access to or use of another Party's intellectual property, […].”).
The reduction of LuxOpCo's tax liability in Luxembourg therefore not only benefits LuxOpCo, but also LuxSCS.
KFM, 6. szakasz, „License and Ownership”.
Moreover, since profit attributed to LuxSCS was not subject to taxation in Luxembourg, but, at best, subject to deferred taxation if and when it is distributed to its US-based partners, the contested tax ruling confers aid on the Amazon group as whole.
A KFM 6.4. pontjában leírtak szerint az AFM címén az A9 és az ATI által rá átruházott immateriális javakon kívül a LuySCS megtartotta azon immateriális javak jogcímét és tulajdonjogát, amelyekhez hozzájárult.
Consequently, any favourable tax treatment afforded to LuxOpCo by the Luxembourg tax administration benefits not only LuxOpCo, but the Amazon group as a whole by providing additional financial resources to the entire group.
KFM, 1.13. pont a licenc tárgyáról („Licensed Purpose”).
Therefore, notwithstanding the fact that that group is organised in different legal personalities and the contested tax ruling concerns the tax treatment of LuxOpCo and LuxSCS, that group must be considered as a single economic unit benefitting from the contested aid measure.
KFM, 4. szakasz, „Development Cost Allocation” (Fejlesztési költségek megosztása), és 5. szakasz, „Payments” (Kifizetések).
COMPATIBILITY OF THE AID
KFM 9.12. pont.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty.
2009. január 5-én hatályos KFM, 2.3. pont.
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) of the Treaty.
A KFM 1.1. szakaszából kiderül, hogy a KFM hatálya alá tartozó, az A9 tulajdonát képező SZT jogok az online kereskedelmet érintő keresés és böngészés technológiáira vonatkozó azon szellemi tulajdonjogokra korlátozódnak, amelyek más módon vannak az A9 tulajdonában vagy birtokában
Luxembourg has not invoked any of the grounds for a finding of compatibility under either of those provisions for the State aid it has granted through the contested tax ruling.
Nevezetesen az Amazon szoftverplatformjának a technológiáról, az európai weboldalak megjelenéséről, katalógusokról, keresési és böngészési funkciókról, a logisztikai folyamatról, a rendelések kezeléséről, a vevőszolgálatról és a személyre szabási funkciókról van szó.
Moreover, as explained in Recital 606, the aid granted by the contested tax ruling constitutes operating aid.
Részletesebben lásd a (174) és azt követő bekezdésekben.
As a general rule, such aid can normally not be considered compatible with the internal market under Article 107(3) of the Treaty in that it does not facilitate the development of certain activities or of certain economic areas, nor are the tax advantages in question limited in time, declining or proportionate to what is necessary to remedy to a specific market failure in the areas concerned.
A termékekről és a vevőkről gyűjtött adatokról van szó, elsősorban a vevők véleményéről. a kiadói véleményekről, a termékekre vonatkozó információkról, a vevők nevéről, a vásárlások és más adatok történetéről.
Consequently, the State aid granted to LuxOpCo and the Amazon group by Luxembourg is incompatible with the internal market.
Az Amazon 2015. augusztus 21-i közleménye szerint a LuxSCS az Amazon Int'l Sales, Inc. és az Amazon Int'l Marketplace, Inc. által az európai vevőkről összegyűjtött adatok törvényes tulajdonjogához az európai tevékenységek átszervezése keretében jutott hozzá.
UNLAWFULNESS OF THE AID
Ezt követően a vevő adatbázist a LuxOpCo továbbfejlesztette és kezelte.
According to Article 108(3) of the Treaty, Member States are obliged to inform the Commission of any plan to grant aid (notification obligation) and they may not put into effect any proposed aid measures until the Commission has taken a final position decision on the aid in question (standstill obligation).
A védett márkanév a kereskedelmi név, a stílus, a logók az Amazon megjelenítés és az immateriális javak kapcsolódnak hozzá.
The Commission notes that Luxembourg did not notify the Commission of any plan to grant the contested aid measure, nor did it respect the standstill obligation laid down in Article 108(3) of the Treaty.
A KFM 1.1., 1.4. és 1.11. pontja a következők szerint rendelkezik: „Notwithstanding the foregoing, the parties expressly agree that the […][Intangibles] does not include any World Wide Web domain names.”
Therefore, in accordance with Article 1(f) of Regulation (EU) 2015/1589, the contested tax ruling constitutes unlawful aid, put into effect in contravention of Article 108(3) of the Treaty.
Amint azt az Amazon 2015. június 12-i közleményében elmagyarázza, a LuxSCS 2013. december 16-án átadta az Amazon Europe Core S.à r.l. számára a LuxOpCo-ban való részesedését.
RECOVERY
TÁ-jelentés, 30. o.
THE RECOVERY OBLIGATION
Az Amazon 2015. március 5-i közleménye, 6. pont és az Amazon belső dokumentuma: az Amazon 2006. április 14-i levele a luxemburgi adóhatóságnak, 2. o.
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
TÁ-jelentés, 13. o.
That provision also provides that the Member State concerned shall take all necessary measures to recover unlawful aid that is found to be incompatible.
A hivatalos eladó az az entitás, akinek az áruk a birtokában vannak és azokat eladásra kínálja, és aki a héa beszedéséért és befizetéséért felel.
Commission Regulation (EC) No 794/2004 elaborates the methods to be used for the calculation of recovery interest.
From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.”.
Finally, Article 16(3) of Regulation (EU) 2015/1589 states that ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow for the immediate an effective execution of the Commission decision’.
A következő címen érhető el: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
NEW AID
Az Amazon 2016. március 22-i közleménye, 1. és 2. oldal és E. melléklet.
In accordance with Article 17 of Regulation (EU) 2015/1589, the power of the Commission to recover aid is subject to a limitation period of 10 years.
A LuxOpCo feladata volt a pénztár központi kezelése és az Amazon európai tevékenységeinek likviditási kezelése; lásd az Amazon belső dokumentumát: Luxembourg Headquarters – Overview, 11–17. o. és az Amazon belső dokumentuma: Pre & Post Goldcrest Balance Sheet Analysis, 1. o. és az Amazon belső dokumentuma: Advance Tax Agreement (feltételes adómegállapítás), az Amazon leveleM. […] részére, 2014. április 2., 11. pont és az Amazon belső dokumentuma: „EU Policies and Procedures Manual”, 2006. május 1., 3. o.
The limitation period begins on the day on which the unlawful aid is awarded to the beneficiary either as individual aid or as aid under an aid scheme.
Az Amazon 2006. április 14-i levele a luxemburgi adóhatóságnak, 2. o.
Any action taken by the Commission or by a Member State, acting at the request of the Commission, with regard to the unlawful aid interrupts the limitation period.
Az adóintegrációs rendszerben az anyavállalat adóalany lehet egy vagy több leányvállalatával együtt vállalatcsoportként.
Each interruption starts time running afresh.
A társasági adó szempontjából ez azt jelenti, hogy a leányvállalatokat adózási szempontból az anyavállalatba integrált társaságoknak tekintik.
The limitation period is suspended for as long as the decision of the Commission is the subject of proceedings pending before the Court of Justice.
Ahhoz, hogy az adóintegrációs rendszer kedvezményezettje legyen, az anyavállalat tulajdonában kell lennie közvetlenül vagy közvetve a leányvállalat tőkéjének legalább 95 %-a és mind az integráló anyavállalatnak, mind a leányvállalatainak luxemburgi székhelyű tőketársaságoknak kell lenniük, amelyek teljes mértékben a társasági adó alanyai.
Finally, any aid with regard to which the limitation period has expired is deemed to be existing aid.
Az integrációnak legalább öt pénzügyi évre ki kell terjednie (lásd az:LIR 164a. cikkét).
Amazon argues that any aid granted under the contested tax ruling is existing aid, because the contested tax ruling is an individual measure granted to it more than 10 years before the Commission started its State aid investigation into that ruling.
Az Amazon 2017. március 6-i közleménye, 28a. melléklet.
The contested tax ruling was indeed issued more than 10 years before the Commission started its investigation, namely on 6 November 2003.
Lásd a 2.3.3.3. szakaszt.
However, contrary to what Amazon claims, that does not mean that all and any aid granted under it constitutes existing aid that cannot be recovered.
Az Amazon belső dokumentumai: Amended and Restated Service Agreement a LuxOpCo és az Amazon.fr SARL között, Amended and Restated Service Agreement a LuxOpCo és az Amazon.fr Logistique SAS között, Amended and Restated Service Agreement a LuxOpCo és az Amazon.co.uk Ltd. között, Amended and Restated Service Agreement a LuxOpCo és az Amazon Logistik GmbH között, és Amended and Restated Service Agreement a LuxOpCo és az Amazon.de GmbH között, valamennyi 2006. május 1-jei dátummal.
In the present case, the aid granted as a result of the contested tax ruling was granted on an annual basis, at the moment when LuxOpCo had to pay its corporate income tax in Luxembourg.
Lásd a (109) preambulumbekezdést.