natgillin/translations-raw huggingface dataset:
Consequently, any information that subsequently called into question the critical assumptions on which that ruling were based should have led either to a revision of that ruling or to a refusal by the Luxembourg tax administration to accept a tax declaration relying upon the transfer pricing arrangement endorsed in that ruling in the more than eight years in which LuxOpCo relied upon it to determine its corporate income tax liability in Luxembourg.
Správa [Advisor 3], bod 18.
CONCLUSION
Ako sa uvádza v bode 20 správy [Advisor 3], „[t]he main difference between traditional retailers and online retailers lies in the product distribution channel used: Online retailers sell their products through a website and deliver them to customers using advanced information systems and complex logistics infrastructure without physical stores. Their cost structure reflects the investments in the IT and in shipping and logistics infrastructure and technology; Traditional physical retailers distribute their products in stores, and bear the costs of renting the physical outlets, which are not borne by online retailers“.
In conclusion, the Commission finds that Luxembourg, in breach of Articles 107(1) and 108(3) of the Treaty, has unlawfully granted State aid to LuxOpCo and the Amazon group by way of the contested tax ruling and by accepting each year a corporate income tax declaration based thereon which Luxembourg is required to recover by virtue of Article 16 of Regulation (EU) 2015/1589 from LuxOpCo and, if the latter fails to repay the full amount of the aid, from the Amazon group or any of its successors, or group companies for the outstanding amount of aid.
Správa [Advisor 3], 11. mája 2017, body 24 a 25, s. 11.
Accordingly, the Commission,
Správa [Advisor 3], 11. mája 2017, bod 29, s. 13.
HAS ADOPTED THIS DECISION:
V správe sa uvádza, že by malo ísť o Spojené kráľovstvo, Nemecko, Francúzsko, Španielsko a Taliansko.
Article 1
Správa [Advisor 3], 11. mája 2017, bod 11, s. 5.
The tax ruling of 6 November 2003, by virtue of which Luxembourg endorsed a transfer pricing arrangement proposed by Amazon.com, Inc. that allowed Amazon EU S.á.r.l. to assess its corporate income tax liability in Luxembourg from 2006 to 2014 and the subsequent acceptance of the yearly corporate income tax declaration based thereon constitutes aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union that is incompatible with the internal market and that was unlawfully put into effect by Luxembourg in breach of Article 108(3) of the Treaty on the Functioning of the European Union.
Správa [Advisor 3], 11. mája 2017, bod 12, s. 5.
Article 2
Správa [Advisor 3], 11. mája 2017, bod 77, s. 33 – 34.
Luxembourg shall recover the incompatible and unlawful aid referred to in Article 1 from Amazon EU S.á r.l.
Pozri výročnú správu spoločnosti Amazon.com, Inc. za rok 2016, s. 3: „We serve consumers through our retail websites and focus on selection, price, and convenience“.
Any sums that remain unrecoverable from Amazon EU S.á r.l., following the recovery described in the preceding paragraph, shall be recovered from the Amazon group.
Spoločnosť Amazon ponúka široký výber spotrebného tovaru a tovaru dlhodobej spotreby, najmä elektroniku a všeobecný tovar ako aj audiovizuálne výrobky dostupné vo fyzickej či digitálnej podobe, akými sú knihy, hudba, filmy, hry a softvér; výročná správa spoločnosti Amazon.com, Inc. za rok 2016, s. 68.
The sums to be recovered shall bear interest from the date on which they were put at the disposal of the beneficiaries until their actual recovery.
Jednoduchosť používania vychádza z neustálych inovácií pri vývoji softvéru, obchodných techník a riadenia; pozri výročnú správu spoločnosti Amazon.com, Inc. za rok 2006, s. 4.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Potvrdzujú to aj výpovede zamestnancov spoločnosti Amazon, pozri e-mail: od [viceprezident divízie Product Management – Retail v rámci spoločnosti Amazon Corporate LLC, USA] zo 16. júna 2008 vo výpovedi [viceprezident divízie International Retail v spoločnosti Amazon Corporate LLC, USA, bývalý riaditeľ pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v spoločnosti LuxOpCo v Európe, Luxembursko] – dokument 25: „We need to continue to focus on the retail basics: driving down COGS, driving fast track in-stock, category expansion, selection expansion within categories.“ a Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg] [viceprezident divízie Sales International v rámci spoločnosti Amazon Corporate LLC, USA, bývalý riaditeľ divízie pre obchod s tretími stranami v Európe (ako napríklad Marketplace) v rámci spoločnosti LuxOpCo, Luxembursko] 4. novembra 2014, bod 826:17 – 18: „You know, we are a very physical business at the end of the day.“
Article 3
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, Luxembourg], 3. novembra 2014, bod 427:18 – 23.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Amazon Final Transcripts: [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4. novembra 2014, bod 588:25, bod 589:1 – 4.
Luxembourg shall ensure that this Decision is implemented within four months following its date of notification.
Vyjadrenie spoločnosti Amazon po procese, s. 18, bod 35 a 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, Luxembourg], 3. novembra 2014, bod 427:18 – 23.
Article 4
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, Luxembourg], 3. novembra 2014, bod 427:18 – 23.
Within two months following notification of this decision, Luxembourg shall submit information regarding the methodology used to calculate the exact amount of aid.
Vyjadrenie spoločnosti Amazon po procese, s. 19, body 39-41.
Luxembourg shall keep the Commission informed of the progress of the national measures taken to implement this Decision until recovery of the aid granted referred to in Article 1 has been completed.
Vyjadrenie spoločnosti Amazon po procese, s. 28, bod 71.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Do sortimentu patrí aj vhodné príslušenstvo.
Article 5
Pre spoločnosť Amazon je ponuka vhodného príslušenstva veľmi dôležitá, najmä pri dosahovaní pozitívnej marže z predaja elektroniky.
This Decision is addressed to the Grand Duchy of Luxembourg.
Pozri výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 21, body 11 a 12: „You need to have something to sell, right?“; pozri aj Amazon Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxembursko, bývalý riaditeľ zodpovedný za francúzsky trh v rámci spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 918:10 – 18: „One would say that if you don't have a product, you can't sell it. […] The more you add selection, the more your capacity to generate revenue increases.“].
Done at Brussels, 4 October 2017.
Vyjadrenie spoločnosti Amazon po procese, s. 18, bod 36.
For the Commission
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, Luxembourg], 3. novembra 2014, bod 420:3 – 4.
Member of the Commission
Vyjadrenie spoločnosti Amazon po procese, s. 30, bod 78.
OJ C 44, 6.2.2015, p. 13.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 42, body 15 až 20.
If not otherwise stated, the Commission accepted all of Luxembourg's and Amazon's requests for an extension of deadline.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 73, body 20 až 25, s. 74, body 2 až 6.
Confidential information.
Veľký význam lokalizácie potvrdili aj výpovede zamestnancov spoločnosti Amazon: Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 95, body 5 a 6: „Retail is a very local thing, […]“; Amazon Final Transcripts: [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxembursko, bývalý riaditeľ zodpovedný za francúzsky trh v rámci spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 909:10 – 17: „[…] important for us to understand is not what is selling somewhere else; it's what local customer needs and wants.“
The designation ‘LuxOpCo’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 43, body 19 až 21.
The designation ‘LuxSCS’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Amazon Final Transcripts: [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 5. novembra 2014, bod 961: 17 – 23.
Several exchanges on confidentialities have taken place, which are however not separately mentioned in this Section.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 25, body 19 až 20.
OJ C 44, 6.2.2015, p. 30.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. novembra 2014, bod 761:19 – 24.
Amazon internal documents: Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into and effective as of 1 January 2005, Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into on 2 July 2009 and effective as of 5 January 2009, and First amendment to Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into in February 2014 and effective as of 1 January 2014.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. novembra 2014, bod 762:1 – 7, bod 763:9 – 10; výpoveď [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januára 2013, s. 23, body 23 až 25, s. 24, body 1 až 7: […].
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1).
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. novembra 2014, bod 800: 19 – 23.
Regulation (EC) No 659/1999 was repealed and replaced by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9), with effect from 14 October 2015.
Vyjadrenie spoločnosti Amazon po procese, s. 19, bod 38.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
Vyjadrenie spoločnosti Amazon po procese, s. 61, bod 182: V roku 2005 technológia spoločnosti Amazon v oblasti určovania cien nebola dostatočne výkonná na ponúkanie konkurenčných cien a bola vo veľkej miere závislá od ľudského zásahu.
See Recital 13.
Vyjadrenie spoločnosti Amazon po procese, s. 18 a 19, bod 37.
The License Agreement was submitted by Amazon on 5 March 2015, Annex 4 (together with the later Amendment 1 of IP License Agreement as effective as of January 1 2009).
Pozri Amazon Final Transcripts: [viceprezident a finančný riaditeľ v spoločnosti Amazon Corporate LLC, USA], 17. novembra 2014, bod 2883:6 – 18, s. 78: „Yes.
Amazon.com Inc., 2016 Annual Report, p. 3.
And so it says increase customer traffic to our websites, that would certainly be the largest piece and the way we do that is, you know, specifically by we have an associates program, we also use various online marketing and it's to drive – if someone searches on a Samsung TV, it's to try to drive them to our, you know, detail page to buy on that transaction.
Amazon.com Inc., 2003 Annual Report, p. 5.
That's what we're attempting to do.“
Fulfilment refers to the process initiated in a company when an order for a product is received.
Tento program mal pre spoločnosť Amazon veľký význam.
This includes warehousing, finding the item ordered, packaging it, and dispatching it (directly or through third parties).
Pozri Amazon Final Transcripts: [viceprezident divízie Product Management-Retail a bývalý viceprezident/generálny riaditeľ divízie Worldwide Operations v spoločnosti Amazon Corporate LLC, USA], 14. novembra 2014, bod 2755:1 – 7: […].
https://services.amazon.com/fulfillment-by-amazon/benefits.htm/ref=asus_fba_hnav.
Spoločnosť Amazon do tohto programu investuje veľké sumy, pozri tabuľku 7.
Amazon.com Inc., 2002 Annual Report, p. 2.
Pozri výpoveď [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januára 2013, s. 175, body 1 až 3.
See also TP Report, p. 6-7.
Organizácia marketingu bola centrálnou funkciou pri nasmerovanie návštevnosti na webové stránky spoločnosti Amazon.
Amazon Post trial brief, p. 81, par.
Pozri aj výpoveď [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januára 2013, s. 174: body 10 až 12; výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 36: body 1 až 3; Amazon Final Transcripts, [viceprezident pre maloobchodný predaj v Európe, zodpovedný za všetky činnosti maloobchodného predaja v Európe, v spoločnosti LuxOpCo, Luxembursko, bývalý riaditeľ zodpovedný za francúzsky trh v spoločnosti Amazon.fr SAS, Clichy, Francúzsko], 5. novembra 2014, bod 907:1 – 2: […]; a Amazon Final Transcripts: [viceprezident divízie Technology-Software Development v spoločnosti Amazon Web Services, Inc., Spojené štáty] 7. novembra 2014, bod 1532:7 – 8: Program Partneri priniesol Amazonu „silný prílev zákazníkov […]“
253.
Výpoveď [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januára 2013, s. 69: body 24 a 25, s. 70: body 1 až 6.
The term ‘EU websites’ as used throughout this Decision excludes www.amazon.nl, since this website was launched after the period subject to review in this Decision.
Výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 117, body 6 až 12: […].
Amazon.com Inc., 2016 Annual report, p. 3.
Výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 73, bod 25, s. 74, body 1 až 7.
Amazon.com Inc., 2016 Annual report, p. 4 and 67.
Výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 182, body 1 až 4.
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.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 105, bod 25, s. 106, body 1 až 15: […], výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 107, body 2 až 5: […].
TP Report, p. 12.
Výpoveď [viceprezident a riaditeľ so zodpovednosťou za nemecký trh v spoločnosti Amazon Deutschland Services GmbH, Mníchov, Nemecko], 13. júna 2014, s. 102, body 4 až 14.
Amazon's submission of 5 March 2015: Annex 6.
Pozri aj výpoveď [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. septembra 2014, s. 41: body 22 až 25: […].
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.
Oznámenie spoločnosti Amazon z 22. júla 2016, s. 1.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license’.
Pozri oznámenie spoločnosti Amazon z 22. júla 2016 s názvom „Amazon's Technology-Centric E-tailing-Business“, s. 4.
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).
Spoločnosť Amazon uvádza tento príklad: „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.
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).’
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.
Point 1.2 of this letter describes the agreements described in Recital 105 of this decision.
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“.
LuxSCS annual financial reports 2005-2013.
Pozri oznámenie spoločnosti Amazon z 22. júla 2016 s názvom „Amazon's Technology-Centric E-tailing-Business“, s. 3.
The intracompany loan by LuxSCS to LuxOpCo increased in the period under review to EUR [2-2,5] billion in 2013.
Uvádza sa tento príklad: „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 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).
Pozri oznámenie spoločnosti Amazon z 22. júla 2016 s názvom „Amazon's Technology-Centric E-tailing-Business“, s. 1.
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.
Technológia v oblasti hardvéru pozostáva z fyzických zariadení, najmä zo serverov.
Amended and restated agreement to share costs and risks of intangible development between LuxSCS, ATI and A9 as of 1 January 2005.
Pozri oznámenie spoločnosti Amazon z 22. júla 2016 s názvom „Amazon's Technology-Centric E-tailing-Business“, s. 2 a 3.
The cost sharing agreement prior to the 2005 CSA was concluded between LuxSCS and A9 and was effective as of 7 June 2004.
Ekvivalent plného pracovného času (EPPÚ) zodpovedá odpracovaným hodinám jedného zamestnanca na plný pracovný úväzok.
The CSA was again amended and restated as effective as of 5 January 2009 and again amended as effective as of 1 January 2014.
Oznámenie spoločnosti Amazon z 20. januára 2017, s. 2 až 4, interný dokument spoločnosti Amazon: „EU Policies and Procedures Manual“, z 1. mája 2006.
Intellectual Property Assignment and License Agreement between LuxSCS, Amazon.fr SARL, Amazon.de GmbH and Amazon.co.uk Ltd as of 30 April 2006.
Oznámenie spoločnosti Amazon z 8. februára 2017, s. 1 a 2 a výpoveď [riaditeľa/riaditeľky divízie International Tax and Tax Policy, Amazon Corporate LLC, USA], 24. apríla 2014, s. 200, body 23 až 201, bod 3: […].
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, […]’.
Podľa oznámenia spoločnosti Amazon z 8. februára 2017, s. 1 až 3, spoločnosti LuxSCS a LuxOpCo uzatvorili dohodu o zriadení úveru dňa 29. decembra 2006 na účely správy likvidity.
CSA, section 6 (License and Ownership).
Následne na to bol tento dohovor zmenený a doplnený dňa 1. marca 2007, 1. januára 2009, 1. apríla 2011 a 1. januára 2012.
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.“ a „[…] 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.“ Pozri oznámenie spoločnosti Amazon z 5. marca 2015, príloha 22, s. 7.
CSA, paragraph 1.13 on the ‘Licensed Purpose’.
Oznámenie spoločnosti Amazon z 8. februára 2017, s. 2.
CSA, section 4, ‘Development Cost Allocation’ and section 5, ‘Payments’.
Účtovné uzávierky spoločnosti LuxOpCo za obdobie rokov 2006 – 2013.
CSA, paragraph 9.12.
Vymedzenie uplatniteľných nákladov je uvedené v poznámke pod čiarou 61.
CSA as effective on 5 January 2009, paragraph 2.3.
Všetky dohody o poskytovaní služieb obsahujú rovnaké ustanovenia o používaní nehmotného majetku (oddiel 3), náhrade (oddiel 4), postavení a zodpovednosti strán (oddiel 5), dôvernosti (oddiel 6), podmienkach dohody a jej plnenia (oddiel 7), vyššej moci (oddiel 8) a všeobecné ustanovenia (oddiel 9).
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.
Vymedzenie uplatniteľných nákladov uvedené v prílohe 1 je rovnaké vo všetkých dohodách o poskytovaní služieb.