natgillin/translations-raw huggingface dataset:
These include the technology for Amazon's software platform, appearance of the EU websites, catalogues, search and navigation functions, logistics process, order processing, customer service and personalisation functions.
Dohody o poskytovaní služieb, bod 2.1.
This is a collection of data on products and customers.
Dohoda o poskytovaní služieb medzi spoločnosťami Amazon.fr SARL a LuxOpCo, body 2.2 (Fulfillment Services) a 2.3 (Customer and Merchant Services).
It includes customer reviews, publisher reviews, product data, customer names, purchase histories and other data.
Dohoda o poskytovaní služieb medzi spoločnosťami Amazon.de GmbH a LuxOpCo, body 2.2 (Customer and Merchant Services) a 2.3 (Support Services).
As explained in Amazon's submission of 21 August 2015, LuxSCS took over the legal ownership of the European customer data accumulated by Amazon Int'l Sales, Inc. and Amazon Int'l Marketplace, Inc. as part of the restructuring of the European operations.
Dohoda o poskytovaní služieb medzi spoločnosťami Amazon.fr Logistique SAS a LuxOpCo, bod 2.2 (Fulfillment Services).
The customer database was subsequently further developed and maintained by LuxOpCo.
Dohoda o poskytovaní služieb medzi spoločnosťami Amazon Logistik GmbH a LuxOpCo, bod 2.2 (Fulfillment Services).
These include the trade mark, trade name, style, logos, presentation of Amazon and associated intangible assets.
Dohoda o poskytovaní služieb medzi spoločnosťami Amazon.co.uk Ltd. a LuxOpCo, body 2.2 (Fulfillment Services), 2.3 (Customer and Merchant Services) a 2.4.
As explained in Amazon's submission of 12 June 2015, LuxSCS transferred the shares in LuxOpCo to Amazon Europe Core S.à r.l. on 16 December 2013.
Dohody o poskytovaní služieb, bod 5.1 (No Agency).
TP Report, p. 30.
Dohody o poskytovaní služieb, bod 5.2 (Provider Obligations).
Amazon's submission of 5 March 2015, rec.
Dohody o poskytovaní služieb, bod 5 (Status and Liabilities of the Parties).
6 and Amazon internal document: Amazon's letter to the Luxembourg Tax Administration of 14 April 2006, p. 2.
Ako sa uvádza v oddiele 2.3.2.1, spoločnosť Amazon uviedla sortiment, cenu a jednoduchosť používania ako kľúčové hybné faktory svojej činnosti v oblasti maloobchodného online predaja.
TP Report, p. 13.
Uplatniteľná marža pre spoločnosť Amazon.fr Sarl je [3 – 3,5] % za služby zákazníkom a obchodníkom a [5 – 10] % za podporné služby.
The seller of record is the entity which owns and offers the goods for sale and which is responsible for collection and payment of value added tax.
Uplatniteľná marža pre spoločnosť Amazon.de GmbH je [3 – 3,5] % za služby zákazníkom a obchodníkom a [4 – 4,5] % za podporné služby.
The Parliament of the United Kingdom, House of Commons: Report on HMRC's 2011-2012 Accounts — Written evidence from Amazon EU Sarl by Andrew Cecil (Director EU Public Policy, LuxOpCo, Luxembourg), 13 November 2012: ‘Amazon EU Sarl owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss. From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.’
Uplatniteľná marža pre spoločnosť Amazon.fr Logistique SAS je [5 – 10] % za služby spracovania objednávok.
Available at: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
Uplatniteľná marža pre spoločnosť Amazon Logistik GmbH je [5 – 10] % za služby spracovania objednávok.
Amazon's submission of 22 March 2016, p. 1-2 and annex E thereto.
Uplatniteľná marža pre spoločnosť Amazon.co.uk Ltd. je [3 – 3,5] % za služby spracovania objednávok, [3 – 3,5] % za služby zákazníkom a obchodníkom a [4 – 4,5] % za podporné služby.
LuxOpCo managed the cash pooling and liquidity management of Amazon's European operations; cf.
Oznámenie spoločnosti Amazon zo 7. júna 2017, s. 3: „These fees relate to i) the share of Luxembourg costs allocated to LuxSCS and to ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS such as patent application fees and related disbursements, trademark application fees and related disbursements and fees and disbursements in relation to domain names and IP searches.“
Amazon internal document: Luxembourg Headquarters – Overview, p. 11-17 and Amazon internal document: Pre & Post Goldcrest Balance Sheet Analysis, p. 1 and Amazon internal document: Advance Tax Agreement, Letter of Amazon to Mr […], 2 April 2014, par.
Vstupný poplatok bol splatený v siedmich splátkach.
11 and Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 3.
Prvá splátka bola uhradená v roku 2005 v sume 73,22 miliónov USD (52,35 miliónov EUR).
Amazon's letter of 14 April 2006 to the Luxembourg Tax Administration, p. 2.
V dohode o rozdelení nákladov, bod 1.10, sa pod pojmom „Development Program“ rozumie „the activities of a Party within the scope and principles set forth under Section 2“.
In a fiscal unity (le régime d'intégration fiscal), a parent company may be taxed as a group together with one or more of its subsidiaries.
Ako sa uvádza v dohode o rozdelení nákladov, oddiel 2, bod 2.1, strany sa dohodli takto: „all research, development, marketing and other activities relating to the Licensed Purpose after the Effective Date are included within the scope of the Development Program.
Amazon's submission of 6 March 2017, Annex 28a.
Náklady na vývoj sú stanovené v súlade s bodom 3.3.
See Section 2.3.3.3.
Ako sa uvádza v dohode o rozdelení nákladov, bod 3.2, o „Subcontractor's Development Costs“: „Development Costs incurred by a person that participates at a Party's request in the development or improvement of the Amazon Intellectual Property, A 9 Intellectual Property and EHT Intellectual Property [together the Intangibles] (a „Subcontractor“) shall be considered Development Costs of that Party if the Party contracting for such work with such Subcontractor a) materially participates in the management or control of the Subcontractor, and b) retains ownership, or receives material rights to use, any intangible property developed by the Subcontractor. “
Amazon internal documents: the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr SARL, the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr Logistique SAS, the Amended and Restated Service Agreement between LuxOpCo and Amazon.co.uk Ltd, the Amended and Restated Service Agreement between LuxOpCo and Amazon Logistik GmbH, and the Amended and Restated Service Agreement between LuxOpCo and Amazon.de GmbH, all as of 1 May 2006.
Podobne ako ochranné známky, obchodné mená, názvy domén, štýl, logá a prezentácia Amazonu.
See Recital 109.
Oznámenie spoločnosti Amazon z 21. augusta 2015, príloha 12: CSA Annual Summary Reports.
Services Agreements, paragraph 4.1 (Fees): ‘In consideration of [EU Local Affiliate]'s performance of the Services, [LuxOpCo] shall pay [EU Local Affiliate] fees (the ‘Service Fees’) equal to the Applicable Costs (as defined in Exhibit 1) incurred by [EU Local Affiliate] in providing the corresponding Services, plus the Applicable Markup set forth in Exhibit 1. […]. ’
Dohoda o rozdelení nákladov, oddiel 4 a príloha D (s účinnosťou od 5. januára 2009).
Exhibit 1 provides that the ‘Applicable Costs’ is the sum of all operating expenses, as determined pursuant to generally accepted accounting principles in the US, directly and indirectly related to the Services, excluding interest expense, dividends paid by EU Local Affiliate, foreign exchange expense or any other expense excluded by mutual agreement, as deemed appropriate.
V súlade s oddielom 4 dohody o rozdelení nákladov (Development Cost Allocation) bolo potrebné zostaviť výročnú správu o rozdelení nákladov („Annual Cost Sharing Report“) s cieľom stanoviť ročné poplatky podľa rozdelenia nákladov pre všetky zmluvné strany dohody o rozdelení nákladov.
The ‘Applicable Markup’ is a percentage of the Applicable Costs which varies from 3 – 8 % depending on the characteristics of the service provided and the EU Local Affiliate.
Výročné správy o rozdelení nákladov za roky 2005 – 2014 spoločnosť Amazon predložila v oznámení z 21. augusta 2015.
As explained in the Recitals to the Service Agreements, the cost plus mark-up is determined on basis of a ‘comprehensive economic analysis’ of the arm's length rate of compensation for the services provided by the EU Local Affiliates to LuxOpCo.
Výpočty v súlade s oddielmi 4 (Development Cost Allocation) a 5 (Payments) dohody o rozdelení nákladov.
License Agreement, paragraph 1.4: ‘European Country’ means ‘(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Time [30 April 2006], of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as ‘Applicant countries’ or ‘Other European countries’ on the Web page located at http://europa.eu.int/abc/governments/index_en.htm#, or any successors thereto or replacements thereof. ’
Dohoda o rozdelení nákladov, oddiel 4.1: „As soon as practical after each Year End, the Parties shall each prepare necessary financial statements and forecasts, and shall jointly reconcile and consolidate such statements and forecasts into an „Annual Cost Sharing Report“, containing the information required by this Section 4 and signed by the Parties […].
License Agreement, paragraph 2.1(a), and paragraph 1.5 on the Licensed Purpose.
“ V oddiele 4 sa stanovuje priradenie nákladov na vývoj.
Paragraph 2.1(a) provides: ‘(a) ‘Exclusive Intellectual Property License Grant’.
Oznámenie spoločnosti Amazon z 27. februára 2017, s. 4 – 5.
Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property during the Term, solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof); and (iii) sublicense to Affiliates or third parties the foregoing rights, including the right to sublicense to further third parties. […]. ’
Dohoda o rozdelení nákladov, bod 8.1 (Initial Period).
Amazon internal document: License Agreement, paragraph 2.5 (License Fee), and Exhibit A.
Dohoda o rozdelení nákladov, bod 8.2 (Immediate Termination upon Notice for Change in Control or Substantial Encumbrace).
Such Intangibles were referred to as ‘Derivative Works’ in the License Agreement, which according to paragraph 1.3 means ‘any and all new works created by or for AEU [LuxOpCo] from pre-existing material contained within, or as a result of access to or use of the Amazon EHT [LuxSCS] Intellectual Property [including the Intangibles][…]’.
Dohoda o rozdelení nákladov, bod 8.3 (Termination After Failure to Cure for Failure of Performance).
Amazon internal document: License Agreement, paragraph 2.1(b): ‘AEU [LuxOpCo] irrevocably and exclusively assigns and agrees to assign to Amazon EHT [LuxSCS], its successors, and assigns, all right, title, interest and ownership in and to any and all Derivative Works of the Amazon EHT [LuxSCS] Intellectual Property created by or for AEU [LuxOpCo] as provided under Section 2.1(a)’.
Oznámenie spoločnosti Amazon zo 4. mája 2015, príloha 2.
License Agreement, section 9.2: ‘(a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorised use of any Amazon EHT [LuxSCS] Intellectual Property.
Dohoda o rozdelení nákladov s účinnosťou od 5. januára 2009, bod 2.3: „In connection with this Agreement, each Party shall undertake the functions and risks specified in Exhibit B hereto.“
AEU [LuxOpCo] agrees to promptly inform Amazon EHT [LuxSCS] of any such unauthorised use that comes to the AEU [LuxOpCo]'s attention.
Dohoda o rozdelení nákladov s účinnosťou od 5. januára 2009, príloha B, Functions and Risks.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorised use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement any may retain all recoveries from any such suits.’
V prílohe B sa na tento účel stanovuje toto: „[t]his list is representative of the functions and risks to be undertaken by the Parties.
See also License Agreement, paragraph 2.3 (Maintenance) and paragraph 9.5 (Compliance, Data Protection).
The Parties do not represent that this is the exclusive statement of functions and risks, and the omission of any function or risk does not imply that the Party does not perform such function or bear such risk.“
Amazon internal document: License Agreement, paragraph 3.1.
V dohode o rozdelení nákladov sa rozumie pod „European Territory“ „all the countries included within the meaning of the term „European Country“ as defined in Section 1.12 hereof “.
License Agreement, paragraph 7 (No Warranties): ‘Each party provides its materials and services to the other pursuant to this agreement ‘as is,’ ‘with all faults’ and without warranties of any kind, express, implied, statutory or otherwise, including any implied warranties of merchantability, fitness for a particular purpose, reasonable care, workmanlike effort, results, lack of viruses, accuracy or completeness, all of which each party expressly disclaims, and each party assumes the entire risk as to the results and performance of those services and the materials. There is no warranty of title or noninfringement of any intellectual property rights or any warranty against interference with either party's or any other entity's enjoyment of information provided to it relating to this agreement ’.
V oddiele 1.12 sa rozumie pod „European Country“ „a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Date, of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and b) any countries listed as „Applicant countries“ or „Other European countries“ on the Web page located at http://europa.eu.intlabc/governments/indexen.htm#, or any successors thereto or replacements thereof. “
So-called ‘third party materials’.
Výraz „program výskumu“ nebol podľa všetkého v dohode o rozdelení nákladov definovaný.
For example, in February 2011 LuxOpCo acquired full ownership of the LoveFilm Group, including the intellectual property of that group (See Amazon's submission of 4 May 2015).
Týmto výrazom sa odkazuje aj na program vývoja.
As part of the post-acquisition integration of the [acquisition Q], it was decided by Amazon to centralise all ‘digital content rights’ […] in LuxOpCo. […].
Oznámenie spoločnosti Amazon z 27. februára 2017.
License Agreement, section 3.2, provides: ‘Third Party Materials, From time to time during the Term, AEU [LuxOpCo] may license or otherwise acquire rights to or ownership of third party materials, which AEU [LuxOpCo] may use in connection with the Licensed Purpose (‘Third Party Materials’).
Oznámenie spoločnosti Amazon z 12. apríla 2017.
If in connection with obtaining a license to Third Party Materials, AEU [LuxOpCo] acquires the right to sublicense such Third Party Materials to Amazon EHT [LuxSCS], then AEU [LuxOpCo] hereby grants to Amazon EHT [LuxSCS] a royalty free and non-exclusive right and license to use such Third Party Materials during the Term in the same manner as and for the same purposes that such Third Party Materials have been licensed to AEU [LuxOpCo].
Oznámenie o dodatočnej dani e oficiálny list, ktorým IRS informuje daňovníka o existencii nedoplatkov na dani ako aj o pokutách a prípadných úrokoch.
If AEU [LuxOpCo] acquires ownership of any Third Party Materials, then AEU [LuxOpCo] hereby grants Amazon EHT [LuxSCS] a royalty free and non-exclusive tight and license to use such Third Party Materials during the Term to the full extent that AEU [LuxOpCo] can use such Third Party Materials as the owner of the Third Party Material ’.
V oznámení sa uvádza vysvetlenie daňových úprav, akým spôsobom boli vypočítané a možnosti daňovníka.
Amazon's submission of 18 January 2016: ‘Both LuxOpCo and ASE rely on the Intangibles in operating their businesses. Inventory risk management, pricing, fulfilment, management and third party registration on Amazon's marketplaces, to name a few, are automated to a very large extent and the required technology is licensed from LuxSCS. As a result of this automation, these functions require limited involvement from LuxOpCo and ASE's employees beyond monitoring and management’.
Najmä ak daňovník namieta proti výmeru, má právo podať návrh na konanie pred federálnym daňovým súdom Spojených štátov.
License Agreement, paragraph 2.1(a) (Exclusive Intellectual Property License Grant).
Vyjadrenie IRS (odporca) k súdnemu konaniu, s. 1 [doc 661 – 1957].
See footnote 64.
Vyjadrenie spoločnosti Amazon po procese, s. 6 – 7.
Service Agreements, paragraph 3.1 (Use by Provider).
IRS môže predvolať ktorúkoľvek osobu disponujúcu informáciami, „ktoré by mohli mať nejaký význam“ pre jej vyšetrovanie.
Service Agreements, paragraph 3.2 (Ownership by Company).
Na základe tejto právomoci IRS môže uložiť osobe povinnosť dostaviť sa na určené miesto a predložiť účtovné knihy a dokumentáciu alebo svedčiť pod prísahou; pozri: https://www.irs.gov/pub/irs-wd/0950044.pdf.
License Agreement, paragraph 4.1 (Term).
Rozsudok federálneho daňového súdu Spojených štátov neobsahuje posledné vyčíslenie úprav vstupných poplatkov a poplatkov podľa dohody o rozdelení nákladov, z ktorých má spoločnosť LuxSCS odviesť daň Spojeným štátom.
License Agreement, paragraph 4.2 (Immediate Termination upon Notice for Change of Control or Substantial Encumbrance).
Metóda nezávislej trhovej transakcie je metódou transferového oceňovania používanou v Spojených štátoch, ktorá je analogická s metódou nezávislej trhovej ceny (metóda CUP) stanovenou v smernici OECD.
License Agreement, paragraph 4.3 (Termination After Failure to Cure of Performance).
Amazon Final Transcripts: [viceprezident Technology – Software Development, Amazon Corporate LLC, Spojené štáty, bývalý viceprezident Kindle, Amazon Corporate LLC, Spojené štáty], 18. novembra 2014, bod 3549: 10 – 25; bod 3550: 1 – 10, „Volume impacted deal pricing pretty significantly.
Luxembourg's submissions of 21 November 2014, Annex 4.
You can look at the -- you can go through the various contracts across the M.coms and you will find that the larger ones, such as [C] and [A], they have a lower commission rate than the smaller ones such as [D] and [E] and [F], and so that was a reality of what the market forces would require, […] And so the expectation that became predominant across all of the players in this market segment was that the bigger the sales volume, the lower the commission rate would be, and that found its way into, for example, [A] Amendment 3 is where we went from a single commission structure to a tiered base structure because [A] saw that their sales were doing very well and they predicted them to do very well over the course of the remainder of the agreement and they didn't want to be spending that much because they thought it wasn't competitive with their alternatives.
See Recital 128 for the definitions of terms used in the License Fee calculation.
And you saw the same thing in the [C] deal […].“
Following the amendment, ‘EU Operating Profits’ means EU Revenue minus EU COGS and EU Operating Expenses and, as agreed upon by the Parties from time to time, certain expenses, at cost, not included in the AEU Operating Expenses.
Dohoda o rozdelení nákladov, bod 1.4 (Amazon Intellectual Property).
See footnote 84.
Oznámenie spoločnosti Amazon z 19. februára 2016.
As explained in Recital 102, Amazon's European structure, as referred to in the ruling request and as endorsed by the contested tax ruling, was put into place from May 2006-June 2014.
33435000 EUR, vynaložených priamo v roku 2010.
In June 2014, that structure was changed.
Z celkovej sumy, ktorú spoločnosť LuxSCS zaplatila za technológiu [akvizície Q] (42928054 USD), bolo 22928054 USD prevedených do majetku ako nehmotný majetok.
As explained in Amazon's letter of 31 October 2003, p. 4: ‘Notwithstanding the tax transparency of LuxSCS, it would have been subject to municipal business tax (Article 2 MBTL) on its profits if these profits are derived by a permanent establishment situated in Luxembourg from the carrying out of a ‘commercial activity’ as defined by Article 14-1 ITL ’.
Suma 23010000 EUR, ktorú spoločnosť LuxSCS zaplatila za [akvizíciu T], bola vykázaná ako nehmotný majetok.
This letter and Amazon's letter of 31 October 2003 were supplemented with additional information on the restructuring in Amazon's letters to the Luxembourg tax administration of 5 December 2004, 14 April 2006 and 20 April 2006.
Z celkovej sumy zaplatenej spoločnosťou LuxSCS za [akvizíciu U] (70 miliónov USD) 84 miliónov EUR bolo prevedených do majetku ako goodwill a 0,7 milióna EUR ako marketingový nehmotný majetok.
The Luxembourg tax administration confirmed in its letters to Amazon on 23 December 2004 and 27 April 2006 that: ‘As the changes discussed in your letter of April 14, 2006 and in the letter of April 20, 2006 by Mr […] from [Advisor 1] will have no effect on the taxation of your group's companies, my letter of November 6, 2003 will remain in force.
[0 – 10 miliónov] EUR.
So, I have no objections to the content of the letters of April 14, 2006 and April 20, 2006 respectively.’
Oznámenie spoločnosti Amazon z 12. januára 2016.
Amazon's letter of 23 October 2003, p. 5.
Oznámenie spoločnosti Amazon z 19. marca 2015, dodatok.
Amazon's letter of 23 October 2003, p. 6.
Oznámenie spoločnosti Amazon z 12. júna 2015.
TP Report, see Recital 4.
Amazon Final Transcripts: [viceprezident Technology – Software Development, Amazon Corporate LLC, Spojené štáty, bývalý viceprezident Kindle, Amazon Corporate LLC, Spojené štáty], 18. novembra 2014, bod 3602: 3 – 25; bod 3603:1, „Q. M.com or enterprise solutions, in that program Amazon took all of the technologies that it had developed for its own website business […] and made them available to third-party retailers? […] Is that correct?
See TP Report, section 4.1.
A. That's a reasonable description.
Overview of Methods.
Q: Okay.
Amazon's letter of 31 October 2003 further explains that ‘LuxSCS will retain any and all risk associated with the ownership of the IP rights’.
And these third parties […] then used this technology to build and operate their own eCommerce system and website; is that correct?
Amazon's letter of 23 October 2003, p. 3-4.
A: That's not quite correct.