natgillin/translations-raw huggingface dataset:
As concluded in Recital 542, the remuneration paid from LuxOpCo to LuxSCS should be determined on the basis of a TNMM whereby LuxSCS is considered as the less complex entity to the License Agreement and the remuneration to be paid by LuxOpCo to LuxSCS should be determined with reference to LuxSCS as the tested party.
Poleg tega Luksemburg od 1. januarja 2004 ni odtegnil nobenega davka pri viru na licenčnine za neopredmetena sredstva, plačane prejemnikom nerezidentom.
The remuneration of LuxSCS should reflect the fact that it performs an intermediary function in relation to the Intangibles, in that it merely holds the legal ownership and the licenses to the Intangibles owned by ATI and A9 but passes on the rights to develop, enhance, manage and exploit the Intangbles to LuxOpCo for the purpose of LuxOpCo's operation of Amazon's European retail business.
Zato Luksemburg ne obračunava nobenega davka na dobiček družbe LuxSCS.
It should also reflect the fact that LuxSCS itself at most performs solely limited functions in the form of general administrative services necessary to maintain its legal ownership of the Intangibles, which appear to be provided by external providers on LuxSCS's behalf (see Recital 429).
Nasprotno pa, ker ZDA družbe LuxSCS ne štejejo za davčno pregledno, temveč jo obravnavajo kot ločen subjekt s sedežem v Luksemburgu, se lahko obdavčitev družbenikov družbe LuxSCS v ZDA odloži za nedoločen čas, dokler se noben del dobička družbe LuxSCS ne vrne v ZDA.
As regards the determination of the appropriate cost base to which a mark-up should be applied, the Commission notes that LuxSCS does not record any sales and does not assume the risk in relation to the Intangibles.
Za različno davčno obravnavanje družbe LuxSCS v Luksemburgu (davčno pregledna) in ZDA (davčno nepregledna) je torej krivo tako imenovano „hibridno neskladje“ oziroma razlika v davčnih predpisih Luksemburga in ZDA na področju opredelitve subjekta.
As a consequence, a cost-based remuneration should be used to determine the remuneration of LuxSCS, where a mark-up is applied only on the incurred external costs of its actual functions, but without a mark-up on the Buy-In and the CSA Costs, which are in reality just passed on by LuxSCS to A9 and ATI.
Kot je pojasnjeno v uvodni izjavi 127.
As regards the appropriate level of the mark-up to be applied on LuxSCS's costs, which is assumed to reflect actual functions related to the necessary maintenance of the ownership of the Intangibles under LuxOpCo's control, the Commission considers, on the basis of the experience underlying the 2010 JTPF Report, that an appropriate mark-up for low-value adding services, such as those provided by LuxSCS in relation to the Intangibles, should be 5 %.
Te podporne storitve so med drugim vključevale splošno administracijo, odnose z javnostmi in znotraj skupine, računovodstvo in revizijo, oblikovanje finančnega načrta, pravno in davčno pomoč ter izobraževanje in usposabljanje osebja.
However, where the facts and circumstances of the specific transaction support a different mark-up, that should be taken into consideration.
Sporočilo skupine Amazon z dne 21. avgusta 2015, str. 7 in 8.
The Luxembourg tax authorities are therefore invited, within two months of the notification of this Decision, to put forward and justify the final level of that mark-up by comparing that mark-up with comparable transactions with independent service providers.
Poročilo [Advisor 3], 11. maj 2017, preambula, str. 7.
Should Luxembourg fail to do so, the Commission will accept a mark-up on LuxSCS's directly incurred external costs incurred in the maintenance of the ownership of the Intangibles of 5 %, to the extent that these costs reflect actual functions that are carried out by LuxSCS.
Poročilo [Advisor 3], 11. maj 2017, točki 18 in 67, str. 8 in 30.
In light of the foregoing considerations, the amount to be recovered should be determined: (i) by taking LuxOpCo's accounting profit in each of the years that the contested tax ruling was used to determine its corporate income tax liability; (ii) deduct therefrom the sum of Buy-In and CSA Costs, the costs for external services incurred for LuxSCS and the appropriate mark-up on the costs of those services to the extent that those costs reflects active functions by LuxSCS; (iii) apply to the resulting amount the ordinary rules of taxation of corporate profit in Luxembourg, including the standard corporate income tax, municipal tax, surcharges and wealth tax; and (iv) deduct from that amount the amount of tax effectively paid by LuxOpCo in each of the years that the contested tax ruling was in force.
Poročilo [Advisor 3], točka 18.
It is the difference between (iii) and (iv) that constitutes the amount of aid to be recovered to eliminate the selective advantage granted by Luxembourg as a result of the contested tax ruling.
Kot je pojasnjeno v točki 20 poročila [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.
Should LuxOpCo not be in a position to repay the full amount of the aid received as a result of the contested tax ruling, Luxembourg should recover any remaining amounts from the Amazon group or/and any of its successors, or group companies, since it is the entity which controls the Amazon group, which is the single economic unit benefitting from the aid (see Section 9.5).
Poročilo [Advisor 3], 11. maj 2017, točka 29, str. 13.
In this manner, the undue advantage granted by the contested tax ruling is eliminated and the previously existing situation on the market is restored through recovery.
V poročilu je navedeno, da naj bi šlo za Združeno kraljestvo, Nemčijo, Francijo, Španijo in Italijo.
EVIDENCE RELIED UPON BY THE COMMISSION FOR A FINDING OF AID
Poročilo [Advisor 3], 11. maj 2017, točka 11, str. 5.
Luxembourg claimed that some of the information relied upon by the Commission during the formal investigation was not available to its tax administration on the date on which it adopted the contested tax ruling and that, therefore, the Commission enjoys the benefit of hindsight when examining that ruling.
Poročilo [Advisor 3], 11. maj 2017, točka 12, str. 5.
The Commission observes that the arguments on which it bases its findings of advantage were available at that time.
Poročilo [Advisor 3], 11. maj 2017, točka 77, str. 33 in 34.
This relates, in particular, to the functional analysis in the ruling request and the TP Report.
Glej letno poročilo družbe Amazon.com, Inc. za leto 2016, str. 3: „We serve consumers through our retail websites and focus on selection, price, and convenience.“
In those documents, LuxSCS is clearly described as having neither employees nor a physical presence and its principal activities are described as being limited to those of an intangible holding company, and contract party to the CSA, to which it was supposed to contribute only financially.
Skupina Amazon ponuja široko izbiro potrošnega in trajnega blaga, vključno z elektronskimi izdelki in splošnim blagom ter avdiovizualnimi izdelki, ki so na voljo v fizični obliki ali digitalni, kot so knjige, glasba, filmi, igre in programska oprema; letno poročilo družbe Amazon.com, Inc. za leto 2016, str. 68.
By contrast, LuxOpCo is described as performing the functions of the European headquarters, assuming the risks and managing the strategic decision-making and key physical components of the Amazon's online retail business in Europe.
Enostavna uporaba temelji na stalnih inovacijah pri razvoju programske opreme, prodajnih metodah in upravljanju; glej letno poročilo družbe Amazon.com, Inc. za leto 2006, str. 4.
These descriptions should have made the Luxembourg tax administration call into question the inaccurate and unsubstantiated assumption that LuxSCS would perform unique and valuable functions in relation to the Intangibles which underpins the transfer pricing arrangement endorsed by the contested tax ruling.
To potrjujejo tudi izjave zaposlenih v skupini Amazon, glej elektronsko pošto [podpredsednika divizije Product Management – Retail v družbi Amazon Corporate LLC, ZDA] z dne 16. junija 2008 v pričanju [podpredsednika divizije International Retail v družbi Amazon Corporate LLC, ZDA, nekdanjega direktorja enote Prodaja na drobno v Evropi, odgovornega za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg] – dokaz 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“ ter Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg] [podpredsednik divizije Sales International v družbi Amazon Corporate LLC, ZDA, nekdanji direktor divizije Poslovanje s tretjimi osebami v Evropi (kot je Marketplace), v družbi LuxOpCo, Luksemburg], 4. november 2014, točka 826:17-18: „You know, we are a very physical business at the end of the day.“
In any event, as explained in Recital 620, the moment at which aid is granted to a taxpayer in the case of a tax ruling that endorses a method for determining its taxable income is each year that that taxpayer uses that ruling to determine its annual corporation tax liability and the tax administration accepts a declaration of taxable income determined on the basis of that method.
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. november 2014, točka 427:18-23.
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.
Amazon Final Transcripts: [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4. november 2014, točka 588:25, točka 589:1-4.
CONCLUSION
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 18, točka 35, in 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. november 2014, točka 427:18-23.
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.
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. november 2014, točka 427:18-23.
Accordingly, the Commission,
Povzetek končanem po sojenju v zvezi s skupino Amazon, str. 19, točke 39–41.
HAS ADOPTED THIS DECISION:
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 28, točka 71.
Article 1
Izbira vključuje tudi ustrezne pritikline.
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.
Ponujanje pravih dodatkov je za skupino Amazon zelo pomembno, zlasti za doseganje pozitivne marže pri prodaji elektronskih izdelkov.
Article 2
Glej pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 21, točki 11 in 12: „You need to have something to sell, right?“; glej tudi Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 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.“
Luxembourg shall recover the incompatible and unlawful aid referred to in Article 1 from Amazon EU S.á r.l.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 18, točka 36.
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.
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. november 2014, točka 420:3-4.
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.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 30, točka 78.
The interest shall be calculated on a compound basis in accordance with Chapter V of Regulation (EC) No 794/2004.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 42, točke 15 do 20.
Article 3
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 73, točke 20 do 25, str. 74, točke 2 do 6.
Recovery of the aid granted referred to in Article 1 shall be immediate and effective.
Velik pomen lokalizacije je bil poudarjen v izjavah zaposlenih v skupini Amazon: pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 95, točki 5 in 6: „Retail is a very local thing, […]“; Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 909:10-17: „[…] important for us to understand is not what is selling somewhere else; it's what local customer needs and wants.“
Luxembourg shall ensure that this Decision is implemented within four months following its date of notification.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 43, točke 19 do 21.
Article 4
Amazon Final Transcripts: [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 5. november 2014, točka 961:17-23.
Within two months following notification of this decision, Luxembourg shall submit information regarding the methodology used to calculate the exact amount of aid.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 25, točki 19 in 20.
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.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 761:19-24.
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 762:1-7, točka 763:9-10; pričanje [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januar 2013, str. 23, točke 23 do 25, str. 24, točke 1 do 7: […].
Article 5
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 800: 19-23.
This Decision is addressed to the Grand Duchy of Luxembourg.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 19, točka 38.
Done at Brussels, 4 October 2017.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 61, točka 182: leta 2005 tehnologija oblikovanja cen skupine Amazon ni zadostovala njenim operativnim potrebam po ponujanju konkurenčnih cen, zato je bila močno odvisna od človekovega posredovanja.
For the Commission
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 18 in 19, točka 37.
Member of the Commission
Glej Amazon Final Transcripts: [podpredsednik in finančni direktor v družbi Amazon Corporate LLC, ZDA], 17. november 2014, točka 2883:6-18, str. 78: „Yes.
OJ C 44, 6.2.2015, p. 13.
It's — I think the emphasis, though, should be on, you know, when we do marketing, this is back during this time frame, and until very recently, that the biggest portion of our marketing was to drive very specific customer transactions.
If not otherwise stated, the Commission accepted all of Luxembourg's and Amazon's requests for an extension of deadline.
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.
Confidential information.
That's what we're attempting to do.“
The designation ‘LuxOpCo’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Ta program je bil za skupino Amazon bistvenega pomena.
The designation ‘LuxSCS’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Glej Amazon Final Transcripts: [podpredsednik divizije Product Management-Retail in nekdanji podpredsednik/generalni direktor divizije Worldwide Operations v družbi Amazon Corporate LLC, ZDA], 14. november 2014, točka 2755:1-7: […].
Several exchanges on confidentialities have taken place, which are however not separately mentioned in this Section.
Skupina Amazon temu programu namenja velike zneske, glej preglednico 7.
OJ C 44, 6.2.2015, p. 30.
Glej pričanje [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januar 2013, str. 175, točke 1 do 3.
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.
Organizacija trženja je bila osrednja funkcija pri usmerjanju prometa na spletišča skupine Amazon.
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).
Glej tudi pričanje [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januar 2013, str. 174, točke 10 do 12; pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 36, točke 1 do 3; Amazon Final Transcripts, [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 907:1-2: […]; in Amazon Final Transcripts: [podpredsednik divizije Technology-Software Development v družbi Amazon Web Services, Inc., ZDA] 7. november 2014, točka 1532:7-8: Partnerski program je skupini Amazon zagotovil „lep pritok strank […]“.
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.
Pričanje [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 17. januar 2013, str. 69, točki 24 in 25, str. 70, točke 1 do 6.
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.
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 117, točke 6 do 12: […].
See Recital 13.
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 73, točka 25, str. 74, točke 1 do 7.
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).
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 182, točke 1 do 4.
Amazon.com Inc., 2016 Annual Report, p. 18.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 105, točka 25, str. 106, točke 1 do 15: […], pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 107, točke 2 do 5: […].
Amazon.com Inc., 2016 Annual Report, p. 3.
Pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 102, točke 4 do 14.
Amazon.com Inc., 2003 Annual Report, p. 5.
Glej tudi pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 41, točke 22 do 25: […].
Fulfilment refers to the process initiated in a company when an order for a product is received.
Sporočilo skupine Amazon z dne 22. julija 2016, str. 1.
This includes warehousing, finding the item ordered, packaging it, and dispatching it (directly or through third parties).
Glej sporočilo skupine Amazon z dne 22. julija 2016 z naslovom „Amazon's Technology-Centric E-tailing-Business“, str. 4.
https://services.amazon.com/fulfillment-by-amazon/benefits.htm/ref=asus_fba_hnav.
Skupina Amazon navaja naslednji primer: „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.