natgillin/translations-raw huggingface dataset:
2017 ex post TP Report, p. 12-13.
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 Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxemburg, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 909:10 – 17: „Brands are relevant on a national level.
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.
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. And we had established a list of priority brands we'd have to look to go after and start with that.“; a Amazon Final Transcripts: [Riaditeľ divízie „Finance“ spoločnosti Amazon Instant Video Limited, Londýn, Spojené kráľovstvo, bývalý vedúci pracovník a riaditeľ divízie „Finance“ spoločnosti Amazon.co.uk, Londýn, Spojené kráľovstvo, 5. novembra 2014, bod 1100: 5 – 10: „Philips, for example, back at this period were very, very small in the UK, quite powerful in Germany.
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.
Panasonic, again, on this list, small in the UK, very strong in Germany.
2017 ex post TP Report, p. 12-13.
So different focus from customers, different focus from competition.
2017 ex post TP Report, p. 15-16.
So, yeah, they would look different“.
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.
Pripomienky spoločnosti Amazon k rozhodnutiu o začatí konania, odôvodnenie 101.
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’.
Pozri rovnako správu o TC s. 13 a výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 209, body 20 – 25, s. 210, body 2 – 18: „Germans know how to purchase food for hundreds of years, right?
2017 ex post TP Report, p. 16.
They're not waiting for online store to sell, you know, there's supermarket for them.
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.
They're all well fed.
2017 ex post TP Report, p. 32.
They all know how to feed their families. 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. 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. 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. 30.
They have the import.
2017 ex post TP Report, p. 33.
You know, there's a thousand kinds of noodles.“; a výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 227, body 16 – 25: „People know how to buy shoes, apparel, everything, so it only makes sense to bring something where I believe I can win the customer.
Joined Cases C-20/15 P Commission v World Duty Free ECLI:EU:C:2016:981, paragraph 53 and the case-law cited.
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 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.
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.“
Case C-494/06 P Commission v Italy and Wam ECLI:EU:C:2009:272, paragraph 54 and the case-law cited.
Znalecký posudok [predsedu a zakladateľa spoločnosti Interactive Media in Retail Group, britské združenie maloobchodného predaja a elektronického obchodu, Londýn, Spojené kráľovstvo], 6. júna 2014 (posudok, ktorý si vyžiadala spoločnosť Amazon), s. 3.
See also Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 112.
Znalecký posudok [predsedu a zakladateľa spoločnosti Interactive Media in Retail Group, britské združenie maloobchodného predaja a elektronického obchodu, Londýn, Spojené kráľovstvo], 6. júna 2014, s. 36, body 77 – 78.
Case C-126/01 GEMO SA ECLI:EU:C:2003:622, paragraph 41 and the case-law cited.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 39, body 21 – 25, s. 40, body 2 – 3: „I mean it's, when a management is acquiring selection is the core task of this company here, right?
Case 730/79 Phillip Morris ECLI:EU:C:1980:209, paragraph 11.
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.
Joined Cases T-298/97, T-312/97 etc.
Today it would be much more.
Alzetta ECLI:EU:T:2000:151, paragraph 80.
Q. One hundred to 200 buyers or 100 to 200 employees?
Case C-172/03 Heiser ECLI:EU:C:2005:130, paragraph 55.
Buyers?
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.
A. No, buyers. Q. Or employees?
Case C-15/14 P Commission v MOL ECLI:EU:C:2015:362, paragraph 60.
A. Selection, people that manipulate selection“.
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.
Počet manažérov predajcov zodpovedných za rozširovanie sortimentu a najmä za zlepšenie podmienok sa takto zvýšil z [35 – 40] % na [45 – 50] %: Výpoveď [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 7. mája 2014, výpoveď – dokument 23, s. 5.
Case C-211/15 P Orange v. Commission ECLI:EU:C:2016:798, paragraphs 53 and 54.
V roku 2005 bolo medzi 15 najlepšími spoločnosťami v oblasti elektronického obchodu, ktoré pôsobili vo Francúzsku, 11 francúzskych spoločností (znalecký posudok [predsedu a zakladateľa spoločnosti Interactive Media in Retail Group, britské združenie maloobchodného predaja a internetového obchodu, Londýn, Spojené kráľovstvo], 6. júna 2014, s. 30, bod 66).
Case C-143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke ECLI:EU:C:2001:598, paragraph 41.
Rovnako ako v Nemecku, aj francúzske právne predpisy obmedzujú možnosti spoločnosti Amazon uplatniť jej obvyklú stratégiu cenovej konkurencie.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 v. Commission ECLI:EU:C:2005:266, paragraph 95.
Amazon Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxemburg, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 880:16 – 18; 21 – 25, bod 881: 1 – 16.
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 ’.
Amazon Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxemburg, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 879: 21 – 25, body 880: 16 – 18.
This focus on the pricing of intra-group transactions is reaffirmed in Par.
Podľa sociálneho plánu „Amazon France [was] not generating sufficient revenue from its operations to support its cost structure and be a viable going concern.“ Pozri aj interný dokument spoločnosti Amazon: „Collective Redundancy Program for Amazon.fr SARL“.
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. […]’.
„Collective Redundancy Program for Amazon.fr SARL“, s. 12.
Amazon's submission of 5 March 2015, paragraph 27.
Amazon Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxemburg, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 881: 20 – 24: „Honestly, there was a fair chance that it wouldn't.“ Výpoveď [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 7. mája 2014, s. 160, body 16 – 18: „[…] we are very disappointed with France, how hard [it] was to get customers to come shop at Amazon“.
1995 OECD TP Guidelines, paragraph 1.12, 2010 and 2017 OECD TP Guidelines, paragraph 1.13.
Jeden zo zamestnancov spoločnosti Amazon vyhlásil, že činnosti spoločnosti Amazon by neexistovali, keby neexistoval program rozvoja sortimentu.
Luxembourg's submission of 21 November 2014, par.
Pozri Amazon Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxemburg, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 918: 19 – 22: „I think it wouldn't exist“.
38 to 40.
Znalecký posudok [predsedu a zakladateľa spoločnosti Interactive Media in Retail Group, britské združenie maloobchodného predaja a internetového obchodu, Londýn, Spojené kráľovstvo], 6. júna 2014, s. 40, bod 87: „As was the case for its earlier launches, the localized efforts of Amazon's employees were crucial in expanding into new product categories. 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.
Case 173/73 Italy v Commission ECLI:EU:C:1974:71.
Amazon [D]ed from having a local workforce who had country specific expertise“.
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.
Znalecký posudok [predsedu a zakladateľa spoločnosti Interactive Media in Retail Group, britské združenie maloobchodného predaja a internetového obchodu, Londýn, Spojené kráľovstvo], 6. júna 2014, s. 40, bod 87: „Amazon must source certain products, including media products and digital content, on a country-by country basis.“ a výpoveď [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 7. mája 2014, s. 35, body 22 – 25, „[…] Europe has different laws depending upon the media type and the copyright type.
See Recital 429.
So digital gets way more complicated by – by country basis“.
See 1995 OECD TP Guidelines, paragraph 1.20.
Výpoveď [Baker Foundation Professor of Business Administration na Harvard Business School, Spojené štáty], 18. augusta 2014, [Baker Foundation Professor of Business Administration na Harvard Business School, Spojené štáty] príloha 7, s. 11.
See also 2010 OECD TP Guidelines, paragraph 1.42 and 2017 OECD TP Guidelines, paragraph 1.51.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 11, body 5 – 15: „[…] to me it's much smarter to start a German operation if you have German, knowledgeable people of the German market and not learn everything from scratch.“
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’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 802: 1 – 6; Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxemburg], 3. novembra 2014, bod 476: 1 – 13.
2017 ex post TP report p. 21 and 32.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 823: 1 – 10: „[…] a lot of the successes ended up being driven by what we did on a local basis.“
Amazon's submission of 7 June 2017.
Jeden zo zamestnancov spoločnosti Amazon vysvetlil, že spoločnosť musela v Nemecku rokovať [0 – 10] rokov, aby dospela k partnerstvu s [dodávateľom] (výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 26, body 17 až 25, s. 27, bod 1) a že potrebovala niekoľko rokov na zriadenie partnerstva s [dodávateľom] (Amazon Final Transcripts: [Viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. novembra 2014, bod 981: 6 – 10).
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).
Interný dokument spoločnosti Amazon: European Fulfillment Network (EFN), s. 1: […].
License Agreement, paragraph 9.2 (Preventing Infringement).
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 772: 8 – 25: „Yeah, it did not.
Amazon confirmed this reading of Provision 9.2 in its submission of 7 June 2017, see p. 2.
You know, the brand name, you know, Amazon was clearly a good name in books, but you know, my recruiters would call sellers I remember them telling me, look, you know, I have to tell them we're like eBay in order for the sellers to understand that actually, you know, we had an e-marketplace and, you know, pitch them and explain to them you know, which categories they might be able to list.“
License Agreement, paragraph 9.5 (Compliance, Data Protection).
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 123, body 2 až 25, s. 124, body 2 až 9.
The Licensed Purpose of the License Agreement is identical with the Licensed Purpose of the CSA in relation to the licenses obtained by LuxSCS.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 771: 14 – 25, bod 776: 11 – 15 a 24 – 25, bod 777: 1 – 25, bod 778: 4 – 9, bod 779: 12 – 21: práca osôb, ktoré uskutočňovali nábor potenciálnych predajcov, je tu popisovaná ako rozhodujúca, nakoľko práve náboroví zamestnanci plnili u predajcov dôležitú úlohu pri uvádzaní a pridávaní nového produktu na webovú stránku.
See the CSA, paragraph 1.13 (a).
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 780: 5 – 25, bod 781: 1 – 24.
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.
Pozri Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 827: 18 – 23: „[…] the team in Luxembourg, the onboarding team played a really big role of, like, you know, working and building.
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.
So either adding tools, as I talked about, you know, they build a lot of tools, you know, in the process or working with the technology teams that were building“.
License Agreement, paragraphs 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) Derivative Works.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 829: 24 – 25, bod 830: 1 – 12.
See Recital 124.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 782: 3 – 17.
See Amazon's submission of 31 October 2003.
Interný dokument spoločnosti Amazon: „3 Year Plan: International Merchant Services“, júl 2009, s. 28.
See also financial accounts of LuxSCS and EU Policies and Procedures Manual, which stipulates that LuxSCS ‘must never have any employees’.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 803: 11 – 25: „[…] new countries like Spain, Italy […] We're still in this process of calling sellers and building the ecosystems.“
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.
Interný dokument spoločnosti Amazon: „3 Year Plan: International Merchant Services“, júl 2009, s. 29.
During the relevant period, LuxSCS also held shares in Amazon Eurasia Holdings Sarl.
Interný dokument spoločnosti Amazon: „3 Year Plan: International Merchant Services“, júl 2009, s. 2.
See Recital 104 and footnote 27.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 803: 24 – 25.
See Recitals 454-455.
Pozri odôvodnenie168 a oznámenie spoločnosti Amazon z 29. mája 2017, správu ex post o TC z roku 2010,s.
Indeed Amazon confirmed that ‘neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee’.
24-25.
See Amazon's submission of 7 June 2017, p. 1.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxemburg], 4. novembra 2014, bod 808: 1 – 13: „So clearly we learned in the U.S. that low prices are really important.
As explained in Recital 103, Amazon Europe Holding Inc. was also acting as the sole manager of LuxSCS during the relevant period.
That's very clear.
Written resolution of the sole manager of LuxSCS of 28 April 2006, see Table 14.
At the same time, you know, how we implement low prices in the UK or low prices in Germany is very different because obviously the competitiveness of our site in the UK is defined by local retailers and local competition.
See Recitals 104 and 218.
So the learnings of what might happen with low prices would probably, you know, have learned from the US, maybe, maybe not.
CSA, paragraphs 1.13 (Licensed Purpose), 2.3 and Exhibit B, and paragraph 9.12 (Preventing Infringement).
But in terms of the actual implementation and how we deal with the local nature of our retail business or third-party business, that I think has to be implemented locally“.
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’.
Vyjadrenie spoločnosti Amazon po procese, s. 31, bod 79.
See Recital 213 as regards the acquisition of [acquisition U, Q, R and T].
Zápisnica Redline zo zasadnutia medzi Komisiou, spoločnosťou Amazon a Luxemburskom zo dňa 26. mája 2016, s. 3.
See Recitals 212 to 214 and 218.
Interný dokument spoločnosti Amazon: „EU Policies and Procedures Manual“, zo dňa 1. mája 2006, s. 5.
See Footnote 199.
Oznámenie spoločnosti Amazon zo14. marca 2017, datované k 4. aprílu 2017.
See Recital 201.
Amazon Final Transcripts: [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. november 2014, bod 984: 5 – 25.
As explained in footnote 402, the parties entered into the CSA in order to share their individual costs and risks for them to be able to obtain the benefits of their joint development of the Intangibles.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 50, body 6 – 13.
As illustrated in the accounts of LuxSCS, no trace has been found that A9, ATI, or any other Amazon companies have been remunerated for R & D and the management of the Intangibles beyond the CSA, nor for other services beyond the CSA (see Table 9).
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. jún 2014, s. 52, body 8 – 15.