natgillin/translations-raw huggingface dataset:
Amazon further claims that LuxSCS bore the business risks associated with Amazon's European retail operations due to the fact that online retailing is based and heavily reliant on the Technology (i.e. an element of the Intangibles), which LuxSCS makes available to LuxOpCo pursuant to the License Agreement.
Ta je bila pri tem glavna akterka, saj je sprejemala strateške odločitve in bila odgovorna za upravljanje vseh dejavnosti v Evropi.
That claim is not supported by the contractual allocation of risks under the License Agreement, pursuant to which LuxSCS does not assume any risks associated with the exploitation of the Intangibles.
Družba LuxOpCo je sprejemala tudi vse strateške odločitve v zvezi z izdelki in določanjem cen (ki so vplivale na prodajo), knjižila prodajo in delovala kot pogodbena stranka v razmerju do potrošnikov.
Instead, it is LuxOpCo, to whom the Intangibles have been exclusively and irrevocably licensed, that is responsible for the strategic decision-making related to Amazon's European retail operations and who, in accordance with the contractual allocation, is actually taking those decisions.
Nosila je tudi zadevne stroške (glej preglednico 6) ter bila izpostavljena tveganjem v zvezi s prodajo in zalogami .
LuxSCS therefore cannot be said to have assumed any significant operating risks in relation to the use of Intangibles for the purpose operating that business.
Zaposleni na najvišjih položajih v skupini Amazon, odgovorni za sprejemanje strateških odločitev ter usklajevanje maloprodajnih in storitvenih dejavnosti v Evropi, so bili zaposleni v družbi LuxOpCo.
For instance, LuxSCS did not bear consumer credit risks or bad debt risks, since it did not deal directly with payments by clients; it did not bear warehousing risks, since it did not hold any inventory; and it did not bear any warranty risks or product liability risks on the products sold, since it did not sells any products.
Ta je imela več kot [500–600] zaposlenih s polnim delovnim časom, ki so zagotavljali vseevropsko in strateško upravljanje dejavnosti prodaje na drobno v Evropi, usklajevanje evropskih povezanih družb ter prilagajanje in nadaljnji razvoj neopredmetenih sredstev za evropski trg.
In sum, LuxSCS did not exercise any functions pertaining to those risks, nor any control over those functions during the relevant period.
Družba LuxOpCo je imela v okviru teh dejavnosti podporo evropskih povezanih družb, ki so delovale kot ponudniki storitev.
Amazon also claims that LuxSCS assumed financial risks associated with the development of the Intangibles, in particular resulting from its obligation under the CSA to pay its share of the Development Costs, which is calculated as the proportion of sales revenue generated by Amazon in Europe as compared to Amazon's global sales revenue.
Te povezane družbe so ji zagotavljale nekatere storitve podpore, med drugim v zvezi s trženjem, obdelavo naročil in pomočjo strankam, niso pa bile odgovorne za prodajo ali zaloge, saj je ta tveganja prevzela družba LuxOpCo .
Due to the contractual arrangements under License Agreement, explained in Recital 438, the only identifiable risk left with LuxSCS was that it needed to honour its obligation under the CSA to pay the Buy-In and CSA Costs to Amazon US.
Neopredmetena sredstva so sicer nujna za dejavnosti skupine Amazon v Evropi , vendar niso izdelek ali cilj sam po sebi, temveč zahtevajo dodatne napore in strokovno znanje, da se lahko uporabijo za ustvarjanje prihodka.
While LuxSCS might not be able to pay those costs in a situation where LuxOpCo would go bankrupt or otherwise permanently be unable to pay a level of royalty sufficient to cover those costs to LuxSCS, this contractual risk appears to have been left with LuxSCS solely because it was ‘necessary for the Luxembourg structure to operate’.
Kot je pojasnjeno v uvodnih izjavah 164 do 169, so ključne gonilne sile spletnih maloprodajnih dejavnosti skupine Amazon izbira, cena in enostavnost uporabe.
It does not reflect economic reality.
Neopredmetena sredstva omogočajo ustrezno izvajanje teh treh stebrov.
Had the contractual arrangement, and in particular the methodology for the royalty determination, reflected economic reality and the true risk allocation between the parties, LuxSCS would have received a remuneration covering its limited functions only, and would not have borne any risk of losses.
V obravnavanem obdobju je družba LuxOpCo povsem neodvisno, ob podpori evropskih povezanih družb, sprejemala vse pomembne strateške odločitve v zvezi z izbiro, ceno in enostavnostjo uporabe v Evropi.
As explained in the preceding Recital, LuxSCS did not take any active decisions to limit or manage this specific risk, nor did it have control over such risk.
Pri vsaki od teh ključnih gonilnih sil je posebno strokovno znanje družbe LuxOpCo in lokalnih evropskih povezanih družb pomenilo odločilen in bistven prispevek, ki je poslovnemu modelu skupine Amazon omogočal ustvarjanje prihodkov v Evropi.
In any event, had LuxOpCo gone bankrupt or otherwise permanently unable to pay to LuxSCS the royalties owed to it under the License Agreement, LuxSCS could, in that specific event, have terminated the License Agreement and licensed the Intangibles to another related or independent party and thereby limit its contractual risk.
Izbira
Most important, during the relevant period LuxSCS did not carry out any functions in relation to, nor did it have control over or the capacity to control, the two main input parameters for the calculation of the Buy-in and CSA Costs.
Kot je pojasnjeno v uvodni izjavi 165, obstaja zelo tesna povezava med izbiro in prometom, ustvarjenim s prodajo na drobno.
The level of those payments are determined, on the one hand, by the level of costs incurred as a result of Buy-in and the development of the Intangibles (the Development Costs) and, on the other, by the level of sales in Europe.
Izkazalo se je, da sta razvoj in ohranjanje čim večje izbire za vse trgovce na drobno bistvena za uspeh skupine Amazon v Evropi, kot dokazujejo tudi ankete o zadovoljstvu, ki jih je interno izvedla skupine Amazon in iz katerih izhaja, da je razpoložljivost […] za potrošnike najpomembnejši element za stranke v Nemčiji ([60–70] %) in Franciji ([50–60] %) .
It was ATI and A9 that determined and controlled the Development Costs and LuxOpCo that controlled the level of sales in Europe.
Odločitev o tem, katere kategorije izdelkov prodajati v neki regiji ali državi, se sprejme na podlagi poznavanja trga, izdelkov in lokalnih potrošnikov.
As regards the latter, it is LuxOpCo that took all strategic decisions concerning Amazon's European retail business , which affected the level of sales revenue generated in Europe.
Tehnologija sama ne zadostuje; oblikovanje izbire zahteva človekovo posredovanje.
Thus, only LuxOpCo could influence its ability to pay a royalty to LuxSCS, which was determined by the level of profit generated from the operation of Amazon's European online retail business.
Edinstveno in odločilno strokovno znanje lokalnih maloprodajnih ekip skupine Amazon vključuje védenje o tem, kaj želijo potrošniki kupiti, in izbiro pravih prodajalcev za zagotovitev izčrpne izbire .
In addition, LuxSCS did not have the financial capacity to finance the Buy-In and CSA Costs on its own behalf, since it was only in a position to finance those costs because of the funding received in the form of royalty payments from LuxOpCo.
V Evropi izbiro oblikuje družba LuxOpCo ob podpori evropskih povezanih družb .
As explained in Recital 443, in an arm's length arrangement LuxSCS would not need to absorb losses, so its capital would not be at any risk.
Da bi zagotovili to izbiro, je bilo v Nemčiji najprej zaposlenih od 100 do 200 ljudi.
Not only was its initial capital insufficient to cover the Buy-In and CSA costs, since the CSA Payments alone totalled on their own EUR [1000 – 1500] million over the period 2006 to 2013, that capital was provided to LuxSCS by its shareholders in 2005, which was before LuxOpCo started operating and making royalty payments to LuxSCS and before the relevant period covered by the contested tax ruling and this Decision.
Njihovo število se je nato znatno povečalo.
Consequently, LuxSCS cannot be said to have effectively assumed the risks associated with the development, enhancement, management, and exploitation of the Intangibles, nor did it have the financial capacity to assume such risks.
Izkušnje skupine Amazon pri vstopanju na francoski trg spletne maloprodaje kažejo, kako pomembna je prisotnost na lokalni ravni.
Conclusion on the functional analysis of LuxSCS
Skupina Amazon je na ta trg vstopila leta 2000, pri čemer ni prevzela obstoječega spletnega trgovca na drobno, temveč se je v celoti zanašala na lastno blagovno znamko in lastno tehnologijo.
A functional analysis of LuxSCS demonstrates that during the relevant period it was not entitled to perform, it did not perform or outsource, nor did it have the capacity to perform or outsource, any unique and valuable functions in relation to the development, enhancement, management, and exploitation of the Intangibles.
V tem obdobju so v Franciji na področju spletne maloprodaje prevladovali lokalni akterji, ki so odlično poznali francoske potrošnike in razmere na tem trgu.
It further demonstrates that during that period, LuxSCS did not use any assets in relation to those activities, but merely held the ownership and license to the Intangibles with reference to the CSA, nor did it assume, effectively control or have the operational and financial capacity to assume or control the risks associated with those activities.
Poleg tega se je v Franciji še veliko uporabljal Minitel, javna spletna storitev, predhodnica interneta, ki je imel velik tržni delež v spletni trgovini na drobno.
In reality, LuxSCS could at most be said to have performed certain functions necessary to the maintenance of its legal ownership to the Intangibles, as detailed in Recital 428.
Na začetku je spletišče Amazon.fr ponujalo knjige, CD-je in DVD-je.
Functional analysis of LuxOpCo
Iz različnih razlogov dejavnosti skupine Amazon v Franciji niso izpolnjevale začetnih pričakovanj podjetja.
In Section 9.2.1.2.1, the Commission will assess the functions performed by LuxOpCo in relation to the Intangibles.
Poleg tega je imel Amazon.fr precejšnje težave v zvezi z zakonsko ureditvijo, ki so zavirale prodor skupine Amazon na trg.
In Section 9.2.1.2.2, it will assess the functions performed by LuxOpCo in relation to the operation of Amazon's European retail and service business.
Leta 2004 je bil Amazon.fr še vedno majhno podjetje zaradi omejitev na področju cenovnih popustov in majhnega prodora na spletni trg.
In Section 9.2.1.2.3, it will assess the assets used by LuxOpCo in the performance of both sets of functions.
Skoraj vse lokalne zaposlene je premestilo na Amazon.co.uk in francoski regulativni organi so zahtevali, naj predloži socialni načrt za utemeljitev te premestitve in zmanjšanja števila zaposlenih s 70 na 18 oseb .
In Section 9.2.1.2.4, it will assess the risks assumed by LuxOpCo in the performance of both sets of functions.
V tej fazi je predvidelo zaprtje spletišča v Franciji in prenehanje dejavnosti v tej državi .
Functions performed by LuxOpCo in relation to the Intangibles
Položaj družbe Amazon.fr se je popravil po naložbah v program za razvoj izbire, ki so ga izvajali novi francoski kadri z dobrim poznavanjem delovanja lokalnega trga .
Amazon claims that ‘LuxOpCo did not contribute to the creation, acquisition, management, deployment, or strategic direction of the [Intangibles] during the period under review’.
Lokalno usmerjena prizadevanja teh zaposlenih so bila odločilna za širitev na nove družine izdelkov.
Based on the information the Commission has reviewed, that claim must be rejected.
Lokalni zaposleni so poznali lokalni okus ter so lahko vzpostavili in vzdrževali odnose z dobavitelji , se dogovarjali o licenčnih pogodbah z lastniki avtorskih pravic in zadevnimi organizacijami v državi ter določali lokalne cene.
Not only was LuxOpCo entrusted with performing unique and valuable functions in relation to the Intangibles as a result of the License Agreement, the functions actually performed by LuxOpCo during the relevant period went far beyond their mere exploitation and included the development, enhancement and management of the Technology through independent European technological and business innovations, the creation and management of Customer Data, and the development and maintenance of Amazon's Trademark in Europe.
Drugače povedano, skupina Amazon je morala izboljšati svoje poznavanje lokalnega trga, pri čemer je zaposlila francoske kadre, da bi njeni izdelki in storitve postali privlačnejši za francoske potrošnike.
As explained in Recital 419, LuxSCS granted LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles and all other IP held by LuxSCS in Europe and a right to further develop and enhance , maintain , and protect the Intangibles for their entire lifetime .
Kot je pojasnjeno v uvodni izjavi 167, skupina Amazon svojo izbiro oblikuje: (i) s kupovanjem drugih trgovcev na drobno, prisotnih na trgu, (ii) s sklepanjem partnerstev z dobavitelji in (iii) z vzpostavljanjem programov za tretje osebe, kot je Marketplace.
LuxSCS retains the ownership to the Intangibles and Derivative Works created by LuxOpCo and its sublicensees .
V vseh treh primerih je bila vloga družbe LuxOpCo ob podpori evropskih povezanih družb odločilna za uspeh dejavnosti skupine Amazon v Evropi.
LuxOpCo was further granted the exclusive and irrevocable right to decide if – and to whom – the Intangibles may be sublicensed.
Prevzemi: da bi lahko skupina Amazon vstopila na nemški in britanski trg ter ustanovila subjekte, ki so nato postali evropske povezane družbe, je prevzela lokalne akterje, pri čemer je svojo dejavnost oprla na njihovo poznavanje lokalnega trga in podatke o strankah.
In this regard, LuxOpCo managed the sub-license relationships, in particular with AMEU and ASE.
V Nemčiji je leta 1998 kupila Telebuch/ABC Bücherdienst, ki je imel že približno 100000 strank, center za obdelavo naročil in ekipo za pomoč strankam, ki so jo sestavljali nemški zaposleni.
During the relevant period, LuxOpCo actively performed the aforementioned functions, both in a general manner and as regards each of the three components of the Intangibles: Technology, Customer Data and Trademarks, as explained in more detail in Recitals 452 to 472.
V Združenem kraljestvu je kupila bookpages.co.uk, da bi „[…] evropskim potrošnikom hitro ponudila enako kombinacijo izbire, storitve in vrednosti […]“.
The IP Steering Committee
V izjavi za javnost, v kateri je naznanila ta prevzema, je navedla, da „pričakuje, da bosta podjetji za spletno maloprodajo Bookpages in Telebuch postali temeljni sestavini njene širitve na evropski trg“.
As a general matter, the minutes of LuxOpCo's manager meetings record activities directly related to the development, maintenance and management of the Intangibles, in particular the setting up of an ‘EU IP Steering Committee’ whose role was ‘to provide technical and business guidance and assistance in strategic decision making with regard to the development of intellectual property of all types and descriptions held by the Company's parent, Amazon Europe Holding Technologies SCS’, or entering into several licensing agreements with third parties.
Drugače povedano, svoje dejavnosti je začela s pridobitvijo znanja o lokalnem maloprodajnem trgu, ki ga ni imela, da bi lahko začela z lastno maloprodajno dejavnostjo v Evropi.
Amazon's EU Policies and Procedures Manual defines the purpose of the IP Steering Committee as follows: ‘An EU IP Steering Committee has been created for the purpose of providing technical and business guidance with regard to the development and deployment of Amazon's intellectual property in Europe’.
Partnerstvo z dobavitelji: da bi družba LuxOpCo in njene evropske povezane družbe pritegnile potrošnike, so morale izbrati dobavitelje blagovnih znamk, po katerih so povpraševali lokalni potrošniki, in z njimi skleniti partnerstva.
That manual further provides that ‘[t]he Committee shall meet […] to review Amazon's EU IP portfolio, business strategy as it relates to the development and deployment of intellectual property and any other matters related to intellectual property that the Committee deems appropriate’.
Družba LuxOpCo je opredelila strategije in dobre prakse za izbiro in uvajanje novih družin izdelkov, sklenila partnerstva z dobavitelji prek svoje organizacije za trgovce na drobno ter opredelila standardne pogodbene določbe za dobavitelje.
According to that manual, the following representatives must be present at each IP Steering Committee meeting: ‘[t]he members of the Committee shall include: Vice President of EU Services; EU Legal Director (employed by Amazon EU Sarl); Amazon IP Counsel (TBD), Vice President, European Operations. The Committee may include additional members, based in Luxembourg or elsewhere, including a representative employee of an EU Development Center’.
Lokalni skrbniki, odgovorni za prodajalce, ki so zaposleni v evropskih povezanih družbah, so izbirali in pridobivali prodajalce za evropska spletišča, s čimer se je širila izbira izdelkov skupine Amazon.
The IP Steering Committee met at least annually to exchange, discuss and decide on the management and protection of IP in Europe.
V obravnavanem obdobju so družba LuxOpCo in njene evropske povezane družbe uvedle [10–20] novih družin izdelkov v Nemčiji in Združenem kraljestvu, medtem ko je bilo v Franciji ponujenih [10–20] novih družin izdelkov.
Amazon insisted that ‘the IP Steering Committee was an advisory body […].
Včasih so pogajanja trajala več let, preden je dobavitelj pristal na prodajo svojih izdelkov prek spletišča skupine Amazon .
It did not take any decisions in relation to the development or the enhancement of the intangibles assets’ and that the importance of that committee should therefore not be overstated.
Poleg tega je družba LuxOpCo z oblikovanjem, upravljanjem in uporabo programa EFN svojim evropskim strankam zagotavljala splošno izbiro na evropski ravni.
However, the fact that the Committee was an advisory body does not mean that its recommendations did not impact on the development, maintenance and management of the Intangibles.
Programi za tretje osebe: na začetku Marketplace v Evropi ni bil znan.
In fact, according to Amazon itself, the activities of the IP Steering Committee consisted of: ‘(i) making recommendations on filings to protect the intangibles (and thereby LuxOpCo's exclusive rights under the license agreement between LuxSCS and LuxOpCo), (ii) reviewing the status of legal proceedings in Europe relating to the intangibles and (iii) providing training to European employees regarding the use of the technology and other intangibles’.
Družba LuxOpCo in njene evropske povezane družbe so za zagotovitev njegove uvedbe in vzdrževanja prispevale potrebno strokovno znanje in sprejele strateške odločitve, kar je omogočilo, da je iz programa skupine Amazon in njene tehnologije nastala zgodba o uspehu .
Nevertheless, the mere existence of a technological framework that works in the US does not mean that it will also seamlessly work in Europe.
Te ekipe so sestavljali iz specialisti za informacijsko tehnologijo, odgovorni za oblikovanje orodij informacijske tehnologije ali zagotavljanje vložkov, potrebnih za razvoj takih orodij, da bi se olajšala uvedba ponudbe novih prodajalcev na spletišča v Uniji.
Due to different product categories in the US and Europe, several functions in Amazon's US software, licensed to LuxSCS under the CSA and sublicensed exclusively to LuxOpCo under the License Agreement, could not be rolled out directly in Europe.
Delo ekip za umeščanje se je začelo leta 2006 in je sčasoma postajalo vse pomembnejše, zlasti kadar je bilo treba v Marketplace vključiti večje prodajalce z obsežnimi katalogi, ki so vsebovali več tisoč izdelkov.
Different software was needed to operate the EU websites and, because Amazon's websites were distinct from each other, it was necessary to have software developed by geography.
Poleg ekip za umeščanje je leta 2013 za družbo LuxOpCo delalo [10–20] razvijalcev programske opreme v ekipi, odgovorni za program za tretje osebe (Marketplace) .
For Amazon's European business operations to succeed, the Technology required further development, enhancement and management, all of which were performed by LuxOpCo with the support of its subsidiaries during the relevant period.
Nazadnje, v družbi LuxOpCo je bila vzpostavljena skupina za tehnično skrbništvo, omenjena v uvodni izjavi 167, da bi delala v nemščini, francoščini in angleščini.
Upon its incorporation, LuxOpCo was given the technological resources to conduct R & D, in particular to support the EU websites.
Skupina Amazon je v enem od internih načrtov pojasnila, kako bo Marketplace razširjen na […] z razvojem luksemburške, nemške, francoske in britanske prodajne organizacije, ter navedla, da se bosta pri prodaji začeli uporabljati tudi italijanščina in španščina.
This included catalogue development, translation technology, and local adaptations.
Pri vzpostavitvi začetne mreže prodajalcev kot tretjih oseb, ki je bila podlaga za poznejše bolj avtomatizirano samopostrežno okolje, temelječe na tehnoloških rešitvah, so morali sodelovati ljudje, ki so poznali lokalni trg, o čemer priča uvajanje dejavnosti skupine Amazon v Italiji in Španiji, kjer so morali zaposleni družbe LuxOpCo klicati potencialne prodajalce za Marketplace, da bi vzpostavili partnerstva .
These resources came from teams of developers previously placed in the EU Local Affiliates and newly recruited personnel.
Skupina Amazon je prav tako priznala, da so morali prodajalci, ki so sodelovali v programu Marketplace, spoštovati lokalne in evropske predpise ter so zato potrebovali posebne smernice za skladnost s temi predpisi.
During the period under review, over [60-70] people in Luxembourg, predominantly employed at LuxOpCo, assumed technology-related jobs.
Navodila za prodajalce v programu Marketplace so temeljila na strokovnem znanju, pridobljenem v okviru projekta EFN .
Their business titles included software development engineer, systems engineer, IT support engineer, solutions architect, technical programme manager and technical account manager.
Leta 2009 je samo [25–30] % kosmate trgovske prodaje izhajalo od prodajalcev kot tretjih oseb, ki so se prej pridružili programu Marketplace s samovpisom.
Those employees provided Amazon with the capacity to ensure local adaptations of the technology platform and the development of programs that would benefit the EU websites.
Leta 2012 je prodaja tretjih oseb predstavljala malo več kot [40–45] % prodaje skupine Amazon v Evropi .
A dedicated team – the Localization and Translation team – performed key functions in relation to the Technology, such as the customisation of the EU websites, adapting them to local preferences (what is referred to as ‘localisation and translation’), or providing feedback of the performance of the websites for further development and improvement of the Amazon platform.
Cene
By the end of 2013, this team comprised [60-70] employees.
Skupina Amazon navaja, da je določanje cen močno avtomatizirano in da razen redkih izjem družbi LuxOpCo ni bilo treba spreminjati cen, ki so bile samodejno določene z njenim algoritmom za izračun cen.
The team was subsequently moved to [another Amazon company] and changed its denomination to ‘Software development and Translation team’, which indicates that the team was active in software development.
Komisija priznava, da je skupina Amazon uporabljala tak algoritem v okviru svojih maloprodajnih dejavnosti.
An additional [10-20] people were employed as ‘Technical Program Manager’ ([0-10] at LuxOpCo and [0-10] at ASE), whose role was to translate functional specifications, i.e. turn the description of a tool that a local retail business team wants to add to its website into a technical description what software needs to be developed by a software developer.
Vendar ta algoritem ni nič več kot orodje za izvajanje politike oblikovanja cen, ki jo v Evropi določa družba LuxOpCo.