natgillin/translations-raw huggingface dataset:
2017 ex post TP-report, p. 12: ‘LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5-10] % of net sales (or [3-3,5] % of GMS).
A következő címen érhető el: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Advisor 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].’
Lásd a 3. ábrát és a (180) bekezdést.
2017 ex post TP Report, p. 13: ‘The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information’.
Az Egyesült Királyság Parlamentjének Alsóháza (House of Commons): Jelentés a 2011-2012. évi HMCR elszámolásokról – Amazon EU Sarl társaságtól származó írásos bizonyíték, benyújtotta Andrew Cecil, 2012. november 13.: „Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
2017 ex post TP Report, p. 12-13.
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU Sarl.
According to Table 1, the royalty rate is an aggregate of the following royalty rates: Technology [3-3,5] %, Marketing Intangibles [1-1,5] %, and Customer Information [0,5-1] % of GMS.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.”
The buy-in payment for the customer information determined by the US Tax Court was converted by [Advisor 1] into a royalty rate proportionately to the value of the technology and marketing intangibles.
A következő címen érhető el: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
2017 ex post TP Report, p. 12-13.
Az Egyesült Királyság Parlamentjének Alsóháza (House of Commons): az állami számvevő bizottság előtt 2012. november 12-én szóban közölt adatok.
2017 ex post TP Report, p. 15-16.
Cecil tanúvallomás: „The inventory of goods that are in our fulfilment centres across Europe belongs to Amazon EU Sarl [LuxOpCo] and does not belong to the local entities that we may have across Europe.”; „Amazon.co.uk is a service company in the UK providing services to Amazon EU Sarl [LuxOpCo] for which it receives payment.”
2017 ex post TP Report, p. 13: ‘The license of the Intangibles from LuxSCS to LuxOpCo is different, as the license comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA.
A következő címen érhető el: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary’.
Lásd még: Az Egyesült Királyság Parlamentjének Alsóháza (House of Commons): Jelentés a 2011-2012. évi HMCR elszámolásokról – Amazon EU Sarl [ LuxOpCo] társaságtól származó írásos bizonyíték, benyújtotta Andrew Cecil, 2012. november 13.: „Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
2017 ex post TP Report, p. 16.
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU Sarl [LuxOpCo].
By contrast, the 2017 ex post TP report appears to ignore the functional analysis in its application of the CUP method although the functional analysis is considered a determining factor in the comparability analysis; see the 1995 OECD TP Guidelines, paragraph 1.20.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.”
2017 ex post TP Report, p. 32.
A következő címen érhető el: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
2017 ex post TP Report, p. 30.
Lásd az Amazon „Amazon's Technology-Centric E-tailing-Business” című, 2016. július 22-i közleményét.
2017 ex post TP Report, p. 33.
Amazon per utáni emlékeztető, 2017. évi ex post TÁ-jelentés 34. o., 91. pont.
Joined Cases C-20/15 P Commission v World Duty Free ECLI:EU:C:2016:981, paragraph 53 and the case-law cited.
Lásd a [nemzetközi részleg igazgatója Tax and Tax Policy, Amazon Corporate LLC, Egyesült Államok] tanúvallomását, 2014. április 24., 129. o., 18-25. pont, 130. o., 2., 6-15. pont: […].
See Joined Cases C-106/09 P and C-107/09 P Commission v. Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732, paragraph 72 and the case-law cited.
Lásd a [nemzetközi részleg igazgatója Tax and Tax Policy, Amazon Corporate LLC, Egyesült Államok] tanúvallomását, 2014. április 24., 126. o., 9-25. pont, 127. o., 2-25. o., 129. o., 2-5. pont: […].
Case C-494/06 P Commission v Italy and Wam ECLI:EU:C:2009:272, paragraph 54 and the case-law cited.
Lásd a [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] elektronikus üzenetét, 2008. június 16. (itt: a [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe” LuxOpCo, Luxemburg] tanúvallomását, 2014. november 3., 25. dok.): […]; az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 61. o., 8-25. pont, 62. o., 2. pont: […]; és az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 32. o., 14-25. pont, 33. o., 2-25. pont, 34. o., 2-12. pont: […].
See also Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 112.
[Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] tanúvallomás, 2014. szeptember 18., 41-106. o., 1121-1525. pont, 107. o., 1-3. pont. […].
Case C-126/01 GEMO SA ECLI:EU:C:2003:622, paragraph 41 and the case-law cited.
[Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 2014. május 7., 163. o., 25. pont, 164. o., 1-8. pont.
Case 730/79 Phillip Morris ECLI:EU:C:1980:209, paragraph 11.
Az Amazon belső dokumentuma: „Amazon Who Is Our Customer DE Customers Report May 2016”, 6. o. Lásd még az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 49. o., 18-25. pont: az Amazon német vevői esetében az a tény, hogy az „Amazon működik”, vagyis betartja amit ígér fontosabb, mint az ár, az amerikai vevők viszont pont ellentétesen gondolkodnak, számukra az ár a legfontosabb tényező. „If you ask a German customer today why do you love Amazon, they would say because it works, and you can find many studies showing you exactly that and price would come somewhere ranked third, a second, third at best, depending on the category.
Joined Cases T-298/97, T-312/97 etc.
Where in the U.S., people would say Amazon has great prices, right?”.
Alzetta ECLI:EU:T:2000:151, paragraph 80.
Az Amazon belső dokumentuma: „Amazon Who Is Our Customer FR Customers Report June 2016”, 5. o.
Case C-172/03 Heiser ECLI:EU:C:2005:130, paragraph 55.
Lásd az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 227. o., 10 -12. pont: […]; az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 228. o., 2-8. pont: […]; az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 228. o., 9-21. pont: […].
See also C-271/13 P Rousse Industry v Commission ECLI:EU:C:2014:175, paragraph 44; Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission ECLI:EU:C:2011:368, paragraph 136; Case C-156/98 Germany v Commission ECLI:EU:C:2000:467, paragraph 30, and the case-law cited.
Amazon végleges átiratok: Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. november 5., 1002: 2-12. pont: „So even within a category, there is no magic key that you can just use to turn and everything works in the category.
Case C-15/14 P Commission v MOL ECLI:EU:C:2015:362, paragraph 60.
It's calling vendors.
See also Joined C-20/15 P and C-21/15 P Commission v. World Duty Free Group ECLI:EU:C:2016:981, paragraph 55 and Case C-270/15 P Belgium v Commission ECLI:EU:C:2016:489, paragraph 49.
It's sitting down with the people.
Case C-211/15 P Orange v. Commission ECLI:EU:C:2016:798, paragraphs 53 and 54.
The majority have local organizations.
See Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 78; Case C-222/04 Cassa di Risparmio di Firenze and Others ECLI:EU:C:2006:8, paragraph 132; Case C-522/13 Ministerio de Defensa and Navantia ECLI:EU:C:2014:2262, paragraphs 21 to 31.
Lásd az [Amazon Corporate LLC „Pénzügy” részleg alelnöke, Egyesült Államok] által az [Amazon Corporate LLC alelnöke és pénzügyi igazgatója, Egyesült Államok] részére küldött elektronikus üzenetet, 2006. május 2.: „Even though we've established Luxembourg as our European headquarters, we will continue to maintain our European country offices and operations facilities in their current locations throughout Europe.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 v. Commission ECLI:EU:C:2005:266, paragraph 95.
It's important that we maintain our local presence in these countries, as we want each site to reflect the tastes and preferences of our customers in these locations.”; Amazon végleges átiratok: [az európai kiskereskedelmi ágazat alelnöke, az Európában folytatott összes kiskereskedelmi tevékenységért felelős személy, a luxemburgi LuxOpCo társaságon belül, korábban a francia piacért felelős igazgató az Amazon.fr SAS társaságnál, Clichy, Franciaország], 2014. november 5., 909:10-17. pont: „Brands are relevant on a national level.
That the focus in transfer pricing is on the pricing of intra-group transactions clearly follows from paragraph 1.6 of the 2010 OECD TP Guidelines: ‘Because the separate entity approach treats the members of an MNE [multinational enterprise] group as if they were independent entities, attention is focused on the nature of the transactions between those members and on whether the conditions thereof differ from the conditions that would be obtained in comparable uncontrolled transactions. Such an analysis of the controlled and uncontrolled transactions, which is referred to as a ‘comparability analysis’, is at the heart of the application of the arm's length principle ’.
Some customers shop some brands in some countries and other brands in other countries, right, so what would be important for us to understand is not what is selling somewhere else, it's what local customer needs and wants.
This focus on the pricing of intra-group transactions is reaffirmed in Par.
And we had established a list of priority brands we'd have to look to go after and start with that.”; és Amazon végleges átiratok: [a „Pénzügy” részleg igazgatója, Amazon Instant Video Limited, London, Egyesült Királyság, korábban „Pénzügy” részleg vezető és igazgató, Amazon.co.uk, London, Egyesült Királyság], 2014. november 5., 1100: 5-10. pont: „Philips, for example, back at this period were very, very small in the UK, quite powerful in Germany.
1.33 of the 2010 OECD TP Guidelines 2010: ‘Application of the arm's length principle is generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises. […]’.
Panasonic, again, on this list, small in the UK, very strong in Germany.
Amazon's submission of 5 March 2015, paragraph 27.
So different focus from customers, different focus from competition.
1995 OECD TP Guidelines, paragraph 1.12, 2010 and 2017 OECD TP Guidelines, paragraph 1.13.
So, yeah, they would look different”.
Luxembourg's submission of 21 November 2014, par.
Az Amazon eljárás megindításáról szóló határozattal kapcsolatos észrevételei, (101) bekezdés.
38 to 40.
Lásd még a TÁ-jelentés 13. oldalát és az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 209. o. 20-25. pont, 210. o., 2-18. pont: „Germans know how to purchase food for hundreds of years, right?
Case 173/73 Italy v Commission ECLI:EU:C:1974:71.
They're not waiting for online store to sell, you know, there's supermarket for them.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission ECLI:EU:C:2006:416, paragraph 81; Joined Cases C-106/09 P and C-107/09 P Commission v Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732; Case C-417/10 3M Italia ECLI:EU:C:2012:184, paragraph 25, and Order in Case C-529/10 Safilo ECLI:EU:C:2012:188, paragraph 18.
They're all well fed.
See Recital 429.
They all know how to feed their families.
See 1995 OECD TP Guidelines, paragraph 1.20.
So, if you entered the segment, the selection is one of the most attractive points, because if you picture your store where you buy your noodles, for example, then this store would only have like ten, 50 different kinds of noodles, but I can tell you here in Europe we have 6000 different kind of noodles.
See also 2010 OECD TP Guidelines, paragraph 1.42 and 2017 OECD TP Guidelines, paragraph 1.51.
So, when I tasked my team to launch consumer products food, I said please, go build the biggest noodle shelf in Germany, so at least in one area customers can be sure whenever they think about noodles, I go to Amazon because they have all the noodles.
The TP report only provides the inaccurate statement that the residual profit ‘may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS’.
They have the organic noodle, they have the Italian handmade, they have the fresh, they have the dry, they have the Japanese rice noodle.
2017 ex post TP report p. 21 and 32.
They have the import.
Amazon's submission of 7 June 2017.
You know, there's a thousand kinds of noodles.”; és az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomását, 2014. június 13., 227. o., 16-25. pont: „People know how to buy shoes, apparel, everything, so it only makes sense to bring something where I believe I can win the customer.
It is therefore incorrect when Amazon claims that the control over exploitation of the Intangibles effectively lies with LuxSCS because the Intangibles could be licensed to another company in a scenario where LuxOpCo was loss-making.
I can win the customer with having a larger selection or better customer service, more convenience, that's, that's my main goal, right?
See Recital 321.
And that's different by country, because it's depending on size, on topics and all that stuff and that's more important than the pure when did you launch the tools category.”.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) and paragraph 9.2 (Preventing Infringement).
Szakértői jelentés [az Interactive MEDIA in Retail Group brit kiskereskedelmi és online kereskedelmi egyesületének elnöke és alapítója, London, Egyesült Királyság], 2014. június 6., (az Amazon által kért jelentés), 3. o.
License Agreement, paragraph 9.2 (Preventing Infringement).
Szakértői jelentés [az Interactive MEDIA in Retail Group brit kiskereskedelmi és online kereskedelmi egyesületének elnöke és alapítója, London, Egyesült Királyság], 2014. június 6., 36. o., 77-78. pont.
Amazon confirmed this reading of Provision 9.2 in its submission of 7 June 2017, see p. 2.
Az [alelnök és a német piacért felelős igazgató, Amazon Deutschland Services GmbH, München, Németország] tanúvallomása, 2014. június 13., 39. o., 21-25. pont: 40. o., 2-3. pont: „I mean it's, when a management is acquiring selection is the core task of this company here, right?
License Agreement, paragraph 9.5 (Compliance, Data Protection).
I mean, you can't, operating a website, a store with nothing in it is meaningless, right, so all we do here is when the management -- so at that time, it was anything between 100 and 200.
The Licensed Purpose of the License Agreement is identical with the Licensed Purpose of the CSA in relation to the licenses obtained by LuxSCS.
Today it would be much more.
See the CSA, paragraph 1.13 (a).
Q. One hundred to 200 buyers or 100 to 200 employees?
To the extent, derivative works was not subject to assignment to LuxSCS under the Agreement, LuxSCS obtained an irrevocable, exclusive, and royalty-free worldwide license to those derivative works, including a right to sublicense these, for the entire lifetime of the Intangibles.
Buyers?
Any assignment or license of the derivative works shall, however, at the same time remained licensed to LuxOpCo which, under the License Agreement is granted an irrevocable and exclusive license to the Intangibles and all other IP held by LuxSCS within the European territory.
A. No, buyers.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) Derivative Works.
Q. Or employees?
See Recital 124.
A. Selection, people that manipulate selection”.
See Amazon's submission of 31 October 2003.
A készletek bővítéséért és a záradékok fejlesztéséért felelős értékesítési ügyintézők létszáma ily módon [35-40] %-ról [45-50] %-ra nőtt: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg] tanúvallomás, 2014. május 7., tanúvallomás – 23. dok., 5. o.
See also financial accounts of LuxSCS and EU Policies and Procedures Manual, which stipulates that LuxSCS ‘must never have any employees’.
2005-ben a Franciaországban működő 15 első online kereskedelmi vállalkozásból 11 francia volt (szakértői jelentés [az Interactive MEDIA in Retail Group brit kiskereskedelmi és online kereskedelmi egyesületének elnöke és alapítója, London, Egyesült Királyság], 2014. június 6., 30. o., 66. pont).
In its submission of 19 March 2015, Amazon indicated that the Amazon group employees involved in developing and maintaining the Intangibles are neither employed by LuxSCS nor by entities that participate in LuxSCS.
Németországhoz hasonlóan a francia jogszabályok is korlátozzák az Amazon lehetőségeit a szokásos árverseny stratégia alkalmazásában.
During the relevant period, LuxSCS also held shares in Amazon Eurasia Holdings Sarl.
Franciaországban a kiadók kötelesek betartani egy meghatározott kiskereskedelmi árat és a kiskereskedők nem alkalmazhatnak 5 %-nál nagyobb engedményt.
See Recital 104 and footnote 27.
E szabályozásból fakadóan, ha a teljes ár, szállítási költséggel együtt magasabb, mint a bolti ár, akkor kicsi az esélye annak, hogy a potenciális vevő a terméket online vásárolja meg.
See Recitals 454-455.
Amazon végleges átiratok: [az európai kiskereskedelmi ágazat alelnöke, az Európában folytatott összes kiskereskedelmi tevékenységért felelős személy, a luxemburgi LuxOpCo társaságon belül, korábban a francia piacért felelős igazgató az Amazon.fr SAS társaságnál, Clichy, Franciaország], 2014. november 5., 880:16-18. pont; 21-25. pont, 881:1-16. pont.
Indeed Amazon confirmed that ‘neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee’.
Amazon végleges átiratok: [az európai kiskereskedelmi ágazat alelnöke, az Európában folytatott összes kiskereskedelmi tevékenységért felelős személy, a luxemburgi LuxOpCo társaságon belül, korábban a francia piacért felelős igazgató az Amazon.fr SAS társaságnál, Clichy, Franciaország], 2014. november 5., 879: 21-25. pont, 880:16-18. pont.
See Amazon's submission of 7 June 2017, p. 1.
A társaság terve szerint „Amazon France [was] not generating sufficient revenue from its operations to support its cost structure and be a viable going concern.”.
As explained in Recital 103, Amazon Europe Holding Inc. was also acting as the sole manager of LuxSCS during the relevant period.
Lásd még az Amazon belső dokumentumát: „Collective Redundancy Program for Amazon.fr SARL”.
Written resolution of the sole manager of LuxSCS of 28 April 2006, see Table 14.
„Collective Redundancy Program for Amazon.fr SARL”, 12. o.
See Recitals 104 and 218.
Amazon végleges átiratok: [az európai kiskereskedelmi ágazat alelnöke, az Európában folytatott összes kiskereskedelmi tevékenységért felelős személy, a luxemburgi LuxOpCo társaságon belül, korábban a francia piacért felelős igazgató az Amazon.fr SAS társaságnál, Clichy, Franciaország], 2014. november 5., 881: 20-24. pont: „Honestly, there was a fair chance that it wouldn't.”.
CSA, paragraphs 1.13 (Licensed Purpose), 2.3 and Exhibit B, and paragraph 9.12 (Preventing Infringement).
[Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 2014. május 7., 160:16-18. pont. „[…] we are very disappointed with France, how hard [it] was to get customers to come shop at Amazon”.
See also CSA, p. 1, ‘the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of benefits anticipated to be derived from such intellectual property rights’.
Az egyik Amazon alkalmazott kijelentette, hogy az Amazon tevékenységei nem léteznének Franciaországban a készletfejlesztő program nélkül.
See Recital 213 as regards the acquisition of [acquisition U, Q, R and T].
Lásd az Amazon végleges átiratokat: [az európai kiskereskedelmi ágazat alelnöke, az Európában folytatott összes kiskereskedelmi tevékenységért felelős személy, a luxemburgi LuxOpCo társaságon belül, korábban a francia piacért felelős igazgató az Amazon.fr SAS társaságnál, Clichy, Franciaország], 2014. november 5., 918: 19-22. pont: „I think it wouldn't exist”.
See Recitals 212 to 214 and 218.
Szakértői jelentés [az Interactive MEDIA in Retail Group brit kiskereskedelmi és online kereskedelmi egyesületének elnöke és alapítója, London, Egyesült Királyság], 2014. június 6., 40. o., 87. pont. „As was the case for its earlier launches, the localized efforts of Amazon's employees were crucial in expanding into new product categories.
See Footnote 199.
Local employees were familiar with local tastes and had to establish and maintain relationships and work with vendors, negotiate licensing contracts with country copyright owners and organizations, determine local pricing, and more.