natgillin/translations-raw huggingface dataset:
As explained in Recitals 250 to 256, the OECD TP Guidelines describe five methods to determine an arm's length price for intra-group transactions.
S tako višino plačila se ustrezno upošteva dejstvo, da družba LuxOpCo razvija, izboljšuje, upravlja in uporablja neopredmetena sredstva v zvezi z maloprodajnimi in storitvenimi dejavnostmi skupine Amazon v Evropi, da sprejema vse pomembne strateške odločitve glede teh dejavnosti ter da prevzema in obvladuje s tem povezana tveganja, medtem ko družba LuxSCS ne izvaja nobene funkcije z dodano vrednostjo v zvezi z neopredmetenimi sredstvi ali temi dejavnostmi.
Those Guidelines express a preference for traditional transaction methods, such as the CUP-method, over transactional profit methods, such as the TNMM and the residual profit split method, as a means to establish whether transfer prices are at arm's length.
Glede na to, da je ta znesek plačila manjši od zneska plačila družbi LuxSCS, ki izhaja iz metode določanja transfernih cen, potrjene v zadevnem vnaprejšnjem davčnem stališču, v skladu s katerim ji je bil pripisan celotni preostali dobiček, ki ga je ustvarila družba LuxOpCo, ki je presegal običajno plačilo za domnevno redne funkcije, Komisija ugotavlja, da je bila z zadevnim vnaprejšnjim davčnim stališčem družbi LuxOpCo dodeljena gospodarska prednost v obliki znižanja davčne osnove za izračun luksemburškega davka od dohodkov pravnih oseb v primerjavi s prometom družb, katerih obdavčljivi dobiček ustreza cenam, dogovorjenim po neodvisnem tržnem načelu.
More specifically, paragraph 2.14 of the 2010 OECD TP Guidelines and paragraph 2.7 of the 1995 OECD TP Guidelines provide that ‘[w]here it is possible to locate comparable uncontrolled transactions, the CUP method is the most direct and reliable way to apply the arm's length principle.
PODREDNA UGOTOVITEV OBSTOJA GOSPODARSKE PREDNOSTI
Consequently, in such cases the CUP method is preferable over all other methods’.
Brez poseganja v oceno iz oddelka 9.2.1 Komisija podredno meni, da tudi če bi se Luksemburg upravičeno strinjal z neutemeljeno in netočno domnevo, da je družba LuxSCS izvajala edinstvene in dragocene funkcije v zvezi z neopredmetenimi sredstvi, kar Komisija zavrača, se z metodo določanja transfernih cen, potrjeno v zadevnem vnaprejšnjem davčnem stališču, še vedno dodeljuje gospodarska prednost družbi LuxOpCo, ker temelji na zmotnih metodoloških izbirah, ki vodijo do zmanjšanja obdavčljivega dohodka te družbe.
Thus, for the purposes of selecting an appropriate transfer pricing method, it is necessary to first examine whether comparable uncontrolled transactions exists that can be used to price the intra-group transaction under examination.
Natančneje, Komisija je ugotovila naslednje zmotne metodološke izbire, na katerih temelji zadevno vnaprejšnje davčno stališče, zaradi katerih obdavčljivi dobiček družbe LuxOpCo odstopa od zanesljivega približka rezultatu, ki temelji na trgu v skladu z neodvisnim tržnim načelom: (i) za družbo LuxOpCo se je zmotno štelo, da izvaja samo „redne“ funkcije, zaradi česar je bil preostali dobiček v celoti pripisan družbi LuxSCS; (ii) kazalnik ravni dobička, izbran za uporabo v okviru metode določanja transfernih cen, potrjene z zadevnim vnaprejšnjim davčnim stališčem, bi moral temeljiti na skupnih stroških in ne na operativnih stroških, in (iii) nobene ekonomske utemeljitve ni za vključitev zgornje meje v metodo določanja transfernih cen.
The CUP method
Vsaka od teh zmotnih metodoloških izbir neodvisno druga od druge vodi do ugotovitve, da metoda določanja transfernih cen, potrjena z zadevnim vnaprejšnjim davčnim stališčem, daje rezultat, ki odstopa od zanesljive ocene rezultata v skladu z neodvisnim tržnim načelom.
Amazon argues that, with the exception of the [A] Agreement, none of the IP agreements concluded between Amazon and unrelated counterparties, including the M.com Agreements, provides for a directly comparable transaction on the market for the purposes of pricing the License Agreement.
Namen ocene v tem oddelku ni določiti natančno tržno naravnano plačilo za družbo LuxOpCo.
The Commission agrees that none of the IP agreements concluded by Amazon with unrelated parties as submitted to the Commission in the course of investigation, and in particular the M.com Agreements, provides for a sufficiently comparable uncontrolled transaction to establish a CUP.
Iz razlogov, navedenih v oddelku 9.2.1, Komisija meni, da se luksemburška davčna uprava ne bi smela strinjati z metodo določanja transfernih cen, ki temelji na neutemeljeni in netočni domnevi, da je družba LuxSCS izvajala edinstvene in dragocene funkcije v zvezi z neopredmetenimi sredstvi.
The Commission also does not consider the [A] Agreement to constitute a directly comparable transaction.
Pač pa je cilj te ocene pokazati, da tudi če bi se luksemburška uprava upravičeno strinjala s to domnevo, čemur Komisija ugovarja, se z zadevnim vnaprejšnjim davčnim stališčem družbi LuxOpCo kljub temu dodeljuje gospodarska prednost, saj metoda določanja transfernih cen, ki jo potrjuje, temelji na treh zmotnih metodoloških izbirah, navedenih zgoraj, ki vodijo do zmanjšanja obdavčljivega dohodka družbe LuxOpCo v primerjavi s podjetji, katerih obdavčljivi dobiček izraža cene, dogovorjene pod običajnimi tržnimi pogoji.
The OECD TP Guidelines set out five comparability criteria that need to be met for controlled and uncontrolled transactions to be considered as comparable, namely (i) the characteristics of the property or services transferred, (ii) the functions performed by the parties (taking into account assets used and risks assumed), (iii) the contractual terms, (iv) the economic circumstances of the parties, and (v) the business strategies pursued by the parties.
Za družbo LuxOpCo se je napačno štelo, da izvaja samo „redne“ funkcije upravljanja
The M.com Agreements, including the [A] Agreement, clearly do not meet any of those five criteria:
Kot je pojasnjeno v oddelku9.2.1.2, je družba LuxOpCo – daleč od tega, da bi v obravnavanem obdobju izvajala „redne“ funkcije upravljanja – prevzela celo vrsto edinstvenih in dragocenih funkcij v zvezi z neopredmetenimi sredstvi ter izvajala poslovne dejavnosti skupine Amazon v Evropi.
As regards the first and third criteria, i.e. the characteristics of property or services and the contractual terms, LuxOpCo obtained an exclusive and irrevocable license to exploit the Intangibles in Europe and a right to further develop, enhance, and manage the Intangibles for their entire lifetime under the License Agreement.
Vendar tudi če bi se luksemburška davčna uprava upravičeno strinjala z neutemeljeno in netočno domnevo, da je družba LuxSCS izvajala edinstvene in dragocene funkcije v zvezi z neopredmetenimi sredstvi, dejstvo, da je tudi družba LuxOpCo prevzela take funkcije, pomeni, da ni bilo ustrezno potrditi metodo določanja transfernih cen, v skladu s katero je bil družbi LuxSCS pripisan celoten preostali dobiček družbe LuxOpCo, ki je presegal [4–6] % njenih operativnih stroškov.
By contrast, none of the M.com Agreements concluded by Amazon US concern a similar license, nor do they concerns the same IP.
Kot je pojasnjeno v uvodni izjavi 256, se za ustreznejšo metodo določanja transfernih cen, kadar dve stranki v transakciji znotraj skupine zagotavljata edinstvene in dragocene prispevke k tej transakciji, običajno šteje metoda porazdelitve dobička.
As explained in Recital 220, the characteristics of the M.com Agreements are very different to those of the License Agreement.
V takem primeru bi si namreč morali neodvisni osebi običajno razdeliti dobiček, ustvarjen s to transakcijo, sorazmerno s svojimi prispevki.
The License Agreement gives LuxOpCo rights to exploit and further develop, enhance and manage the Intangibles (including the Technology) in its operation of Amazon's European websites.
Kot je obsežneje pojasnjeno v isti uvodni izjavi, sta v smernicah OECD za določanje transfernih cen opisani dve metodi porazdelitve združenega dobička med povezana podjetja, in sicer analiza prispevkov in analiza preostanka.
By contrast, under the M.com Agreements Amazon US only granted the M.com partners a non-exclusive license to use Amazon's IP as part of the provision of IT and e-commerce services for them to operate their own retail websites and to meet its obligations towards them.
Kadar obe stranki zagotovita edinstvene in dragocene prispevke in ni manj kompleksnih transakcij, katerih cena bi morala biti določena ločeno, je pri pripisovanju združenega dobička ustrezneje uporabiti analizo prispevkov; analiza preostanka bi bila torej ustrezna, kadar obstajajo manj kompleksne transakcije.
Accordingly, those licenses do not give the M.com partners a similar right to further develop and enhance the Amazon IP as part of their operations, as is granted to LuxOpCo under the License Agreement.
Pri analizi prispevkov se združeni dobiček razdeli glede na sorazmerno vrednost funkcij (ob upoštevanju uporabljenih sredstev in prevzetih tveganj) vsake stranke v transakciji znotraj skupine, katere cena se določa.
In addition, obligations to maintain and protect the IP, as set out in the License Agreement, are not included in the M.com Agreements.
Če se torej v obravnavanem primeru za družbi LuxSCS in LuxOpCo šteje, da obe izvajata edinstvene in dragocene funkcije v zvezi z neopredmetenimi sredstvi, je treba tej metodi dati prednost pred analizo preostanka, pri kateri ena od strank prejme tudi plačilo za svoje redne funkcije poleg plačila, ki ga prejme za edinstvene in dragocene prispevke k transakciji.
Finally, in none of the five M.com Agreements listed in the TP Report and in none of the eleven additional M.com Agreements provided by Amazon to the Commission do the unrelated counterparties obtain access to the software or the underlying algorithms used by Amazon's e-commerce platform.
V obravnavanem primeru bi bilo z analizo prispevkov družbe LuxOpCo dobljeno plačilo, ki bi ustrezalo vsem funkcijam, ki jih izvaja (kot so opisane v oddelkih 9.2.1.2.1 in 9.2.1.2.2), sredstvom, ki jih uporablja (kot so opisana v oddelku 9.2.1.2.3), in tveganjem, ki jih prevzema (kot so opisana v oddelku 9.2.1.2.4), to plačilo pa bi bilo višje od tistega, ki izhaja iz metode določanja transfernih cen, potrjene z zadevnim vnaprejšnjim davčnim stališčem, saj je ta metoda temeljila na napačni domnevi, da družba LuxOpCo opravlja samo „redne“ funkcije upravljanja.
The M.com Agreements also oblige Amazon US to provide many more activities beyond the licensing of IP.
Zato se s potrditvijo te metode določanja transfernih cen v zadevnem vnaprejšnjem davčnem stališču družbi LuxOpCo dodeljuje gospodarsko prednost, saj povzroči zmanjšanje obdavčljivega dohodka družbe LuxOpCo v primerjavi z družbami, katerih obdavčljivi dobiček izraža cene, dogovorjene pod običajnimi tržnimi pogoji.
Despite Amazon's view that those agreements cover the access to certain IP, the contracts have a broader scope, in so far as they include services provided by Amazon US to the M.com partners, such as the hosting and maintenance of e-commerce websites, shipping and handling packages, conducting sales, etc.
Izbira operativnih stroškov kot kazalnika ravni dobička ni ustrezna
Moreover, while the provision of services pursuant to the M.com Agreements is mainly ensured by Amazon US, which is simultaneously acting as licensor and the user of the intangibles, in the case of the License Agreement it is LuxOpCo that uses the Intangibles in its capacity as a licensee and, that ensures the development, management, hosting and operation of the EU websites.
Tudi če bi se luksemburška davčna uprava upravičeno strinjala z neutemeljeno in netočno domnevo, da je družba LuxSCS izvajala edinstvene in dragocene funkcije v zvezi z neopredmetenimi sredstvi, in tudi če bi nato upravičeno štela, da je družba LuxOpCo izvajala zgolj redne funkcije upravljanja, izbira kazalnika ravni dobička, ki temelji na operativnih stroških, pri metodi določanja transfernih cen, potrjeni z zadevnim vnaprejšnjim davčnim stališčem, ni ustrezna.
LuxSCS, which is the licensor of the Intangibles under the License Agreement, does not have any employees and therefore lacks the capacity to perform any functions similar to those performed by Amazon US under the M.com Agreements.
Kot je pojasnjeno v uvodni izjavi 550, mora izbira ustreznega kazalnika ravni dobička pri uporabi TNMM odražati vrednost funkcij, ki jih izvaja testna stranka v povezani transakciji, ob upoštevanju sredstev, ki jih uporablja, in tveganj, ki jih prevzema, temeljiti mora na objektivnih podatkih ter biti merljiva dovolj zanesljivo in dosledno.
As regards the [A] Agreement in particular, not only are the rights to the intangibles covered by that agreement not comparable to the exclusive and irrevocable license granted by LuxSCS to LuxOpCo under the License Agreement, that agreement also concerns many additional services that are not provided by LuxSCS under the License Agreement.
Medtem ko je v zadevnem vnaprejšnjem davčnem stališču potrjena metoda določanja transfernih cen, pri kateri se kot kazalnik ravni dobička uporabi dodatek na operativne stroške, kot je skupina Amazon predlagala v dopisu z dne 23. oktobra 2003, je v poročilu o transfernih cenah dodatek na celotne stroške v resnici določen kot kazalnik ravni dobička za neodvisne družbe, ki se štejejo za primerljive pri uporabi metode porazdelitve preostalega dobička.
In particular, the [A] Agreement covers services including the development, hosting and maintenance of an e-commerce website.
Ko je bila skupina Amazon pozvana, naj pojasni to očitno nasprotje in še eno neskladje v poročilu o transfernih cenah, ker so bili rezultati preučitve elementov primerjave izraženi v deležu prodaje in ne v deležu celotnih stroškov, je potrdila, da je analiza elementov primerjave dejansko vodila do dodatka, ki je predstavljal delež celotnih stroškov, in ne dodatka, ki bi predstavljal delež prodaje ali operativnih stroškov.
The denomination of that agreement as a […] further indicates the increased scope of that commercial relation.
Trdila je, da je rezultat kljub temu neskladju v bistvu enak, saj družbe, uporabljene za primerjavo, niso knjižile visokih zneskov stroškov blaga, surovin in potrošnega materiala, operativni stroški pa so glavni element njihovih celotnih stroškov.
The TP Report takes note of neither of those differences, nor does it make any adjustments to the comparability apart from the delivery of customer data.
Ta trditev je že na prvi pogled v nasprotju z izbiro primerljivih družb iz poročila o transfernih cenah, saj družba LuxOpCo knjiži visoke zneske stroškov blaga, surovin in potrošnega materiala.
As regards the second criterion, i.e the functional analysis, the Commission has already established that LuxSCS does not perform any functions that add value to the Intangibles.
V resnici je to, da so stroški blaga, surovin in potrošnega materiala najobsežnejša sestavina celotnih stroškov družbe LuxOpCo, neločljivo povezano z njenim poslovnim modelom kot podjetjem za prodajo na drobno.
In particular, LuxSCS was neither in charge of the development, enhancement, management or exploitation of the Intangibles, nor did it undertake any kind of marketing activities.
Tudi izbira družb, ki v nasprotju z družbo LuxOpCo ne knjižijo visokega zneska stroškov blaga, surovin in potrošnega materiala, kaže, da so bile primerljive družbe slabo izbrane, saj nimajo nekaterih značilnosti, ki so lastne profilu funkcij družbe LuxOpCo.
Under the M.com Agreements, Amazon US was not only the creator and developer of the IP used in the context of the transaction, but also the provider of many services, including the provision of e-commerce services, which are performed by LuxOpCo, not LuxSCS, under the License Agreement.
Vsekakor več družb, uporabljenih pri analizi primerljivih družb v poročilu o transfernih cenah, dejansko knjiži visoke zneske stroškov blaga, surovin in potrošnega materiala.
As regards the fourth criterion, i.e. economic circumstances, the Commission notes that the majority of the M.com Agreements relate to the territory of the United States of America, and concern significantly lower sales volumes.
Glede na to, da celotni stroški predstavljajo večjo osnovo kot operativni stroški, bi bil, če bi se rezultat iskanja primerljivih družb iz poročila o transfernih cenah uporabil za celotne stroške družbe LuxOpCo in ne za njene operativne stroške, letni obdavčljivi dohodek, ki bi iz tega izhajal, večji od plačila, upoštevanega v zadevnem vnaprejšnjem davčnem stališču.
As regards the fifth criterion, i.e. the business strategy, the M.com Agreements were concluded with well-established brick and mortar retailers, which aimed at setting up an alternative distribution channel.
Operativni stroški namreč ne vključujejo stroškov v zvezi s surovinami ter stroškov blaga, surovin in potrošnega materiala, ki so glavni variabilni element stroškov družbe LuxOpCo.
In the case of the License Agreement, the purpose was for LuxOpCo to penetrate the European e-commerce market, its exclusive distribution channel, which required the use of the Intangibles.
Ta razlika je razvidna iz preglednice 20.
In sum, none of the IP agreements concluded between Amazon and unrelated third parties, including the M.com Agreements in general and the [A] Agreement in particular, provide for a comparable uncontrolled transaction on the basis of which the remuneration to LuxSCS under the License Agreement can be assessed through an application of the CUP method.
Preglednica 20
The CUP-method relies in its application on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises.
Primerjava dobička LuxOpCo, določenega v skladu z zadevnim vnaprejšnjim davčnim stališčem in izračunanega na enak način kot kazalnik ravni dobička, ki se je za primerljive subjekte uporabil v poročilu o transfernih cenah
In order for such comparison to be useful, the relevant characteristics of the situation compared must be sufficiently comparable.
Dobiček, pripisan družbi LuxOpCo v skladu z
To be comparable means that none of the differences (if any) between the situations being compared could materially affect the condition being examined in the methodology (e.g. price or margin), or that reasonably accurate adjustments can be made to eliminate the effect of any such differences.
Dobiček družbe LuxOpCo pri [4–6] % skupnih stroškov (brez zgornje in spodnje meje)
As explained in Recitals 522 to 528, the License Agreement and the M.com Agreements are different in a way that would materially affect the conditions of the transaction when looking at five out of five comparability factors.
Iz iskanja primerljivih družb v poročilu o transfernih cenah izhaja, da bi dodatek na celotne stroške povzročil plačilo za družbo LuxOpCo, ki je v skladu z neodvisnim tržnim načelom.
In particular, Amazon argues that the transfer of the core technology under the [A] Agreement can be isolated from the other services and reasonable adjustments could be made to eliminate the differences between that Agreement and the License Agreement.
Vključitev zgornje meje v metodo določanja transfernih cen ni ustrezna
However, according to the testimony of an Amazon employee, Amazon took a holistic approach to the pricing of the M.com Agreements and did not attempt to price identifiable services of Amazon US on a separate basis .
Komisija meni tudi, da se z vključitvijo zgornje meje v metodo določanja transfernih cen za določitev davčne osnove za družbo LuxOpCo dobi rezultat, ki odstopa od zanesljivega približka rezultatu na podlagi trga.
Therefore, a determination of the portion of Amazon US's remuneration which is due for the pure access to its Intangibles does not seem practicable in the absence of clearly identifiable adjustments for the tangible services provided by Amazon US under the [A] Agreement, such as the creation, development, maintenance and hosting of the websites ensured by Amazon US's team.
Natančneje, v skladu s to ureditvijo tržno naravnano plačilo družbi LuxOpCo ne more preseči 0,55 % njene letne prodaje.
Even assuming that it were possible to isolate the transfer of the core technology, the remuneration for that transfer under the [A] Agreement must be much less than that calculated in the TP Report.
V resnici je v davčnih letih 2006, 2007, 2011, 2012 in 2013 luksemburška davčna uprava dejansko sprejela davčne napovedi družbe LuxOpCo, v katerih je bil njen obdavčljivi dohodek določen z zgornjo mejo v višini 0,55 % njene letne prodaje, namesto da bi bil določen v višini [4–6] % njenih operativnih stroškov.
In that report, the remuneration was arrived at by adding several fees provided for in the [A] Agreement, including those relating to the tangible aspects of the agreement, such as an adjustment for Amazon's labour costs increase.
Komisija predvsem opozarja, da v poročilu o transfernih cenah vključitev te zgornje meje ni utemeljena.
For the purpose of determining the implied remuneration, several adjustments to the set-up, base fees and the sales commissions due by [A] were added, such as fees to compensate for excess order capacity and excess inventory levels.
Prav tako v nobeni od naknadnih študij o transfernih cenah, ki jih je skupina Amazon predložila v okviru preiskave, taka vključitev ni utemeljena z vidika transfernih cen.
Those fees are related to the physical operation of a retail business.
Luksemburg in skupina Amazon trdita, da je taka zgornja meja potrebna za spodbujanje družbe LuxOpCo k temu, da svoje dejavnosti upravlja dobičkonosno.
They do not bear reference to the intangibles transferred under that agreement.
Poleg tega po njunem mnenju njena uporaba ni nikoli povzročila tega, da bi bil obdavčljivi dohodek družbe LuxOpCo zunaj razpona tržno primerljivih cen .
The TP Report does not put forward any arguments justifying their inclusion in the analysis of an arm's length royalty rate for the Intangibles.
Komisija tudi te trditve ne more sprejeti.
Moreover, in the implied royalty calculation, the TP Report did not account for the negative relationship between the level of the commission fee and the sales to which that fee would be applied.
Poleg tega, da zgornja meja ni bila nikoli določena na podlagi kakršne koli analize primerljivosti, je bila davčna osnova družbe LuxOpCo neutemeljeno znižana zaradi napačne uporabe dodatka na operativne stroške, namesto na celotne stroške.
More specifically, the commission rate agreed under the [A] Agreement was set to decrease from year-to-year (from 5 % to 4 %) along with the increasing level of the projected sales to be generated by [A] pursuant to the agreement (from initially USD 350 million to USD 750 million).
Njeno dodatno znižanje v letih 2006, 2007, 2011, 2012 in 2013 torej ne more biti znotraj razpona tržno primerljivih rezultatov.
This fact points towards economies of scale or/and increasing bargaining power of the service receiver.
Zato se z vključitvijo zgornje meje v metodo določanja transfernih cen, potrjeno v zadevnem vnaprejšnjem davčnem stališču, družbi LuxOpCo dodeljuje gospodarska prednost, ker daje rezultat, ki odstopa od zanesljivega približka rezultatu v skladu z neodvisnim tržnim načelom, in vodi do zmanjšanja njenega obdavčljivega dohodka.
The TP Report, by contrast, incorporated the commission rates diminishing to 4 % p.a. in its calculation only as set in the [A] Agreement, without due consideration whether those rates would be justified in view of much higher levels of sales forecasted in Europe (EUR 3,2 billion in the first year following the restructuring to EUR 8,3 billion in financial year 2010).
Sklepna ugotovitev o podredni ugotovitvi obstoja gospodarske prednosti