natgillin/translations-raw huggingface dataset:
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 41: par.
Naknadno poročilo o transfernih cenah iz leta 2017, str. 30.
22-25:[…].
Naknadno poročilo o transfernih cenah iz leta 2017, str. 33.
Amazon's submission of 22 July 2016, p. 1.
Sodba Komisija/World Duty Free, združene zadeve C-20/15 P, ECLI:EU:C:2016:981, točka 53 in navedena sodna praksa.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business, p. 4.
Glej sodbo Komisija/Government of Gibraltar in Združeno kraljestvo, združeni zadevi C-106/09 P in C-107/09 P, ECLI:EU:C:2011:732, točka 72 in navedena sodna praksa.
Amazon provides the following example: ‘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.
Sodba Komisija/Italija in Wam, C-494/06 P, ECLI:EU:C:2009:272, točka 54 in navedena sodna praksa.
A very successful brick-and-mortar retailer might process tens of thousands transactions each year: in 2005, Amazon's European websites processed nearly 71 million distinct orders, and that number grew to over [1-1,5] billion in 2013.
Glej tudi sodbo Italija/Komisija, C-66/02, ECLI:EU:C:2005:768, točka 112.
It would simply not be possible to employ a sufficient number of individuals, for example, to determine the price on millions of unique products – let alone to decide what the in-stock levels should be for those products or individually to process every customer order.’
Sodba GEMO SA, C-126/01, ECLI:EU:C:2003:622, točka 41 in navedena sodna praksa.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business, p. 3.
Sodba Phillip Morris, 730/79, ECLI:EU:C:1980:209, točka 11.
The following example is provided: ‘While some functionality, such as, for example, identity, which allows customers to log on the website, or Item Master Service, which maintains a catalogue of all products sold on Amazon, has been provided since the very first days of Amazon's operations, the underlying technology would have been rewritten entirely (and continuously) over the years. [..] the identity technology used by Amazon in 2010 had little to do with the identity technology used prior to 2005 – the 2005 service has been disassembled and rewritten as a number of smaller, more manageable services that together provide the identity functionality, to adapt the technology to the evolution of the scope of Amazon's operations.’
Sodba Alzetta, združene zadeve T-298/97, T-312/97 itd., ECLI:EU:T:2000:151, točka 80.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business, p. 1.
Sodba Heiser, C-172/03, ECLI:EU:C:2005:130, točka 55.
The hardware technology is physical devices, in particular servers.
Glej tudi sodbe Rousse Industry/Komisija, C-271/13 P, ECLI:EU:C:2014:175, točka 44; Comitato „Venezia vuole vivere“/Komisija, združene zadeve C-71/09 P, C-73/09 P in C-76/09 P, ECLI:EU:C:2011:368, točka 136; Nemčija/Komisija, C-156/98, ECLI:EU:C:2000:467, točka 30 in navedena sodna praksa.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business, p. 2-3.
Sodba Komisija/MOL, C-15/14 P, ECLI:EU:C:2015:362, točka 60.
Full Time Equivalent (FTE) is the hours worked by one employee on a full time basis.
Glej tudi sodbi Komisija/World Duty Free, združeni zadevi C-20/15 P in C-21/15 P, ECLI:EU:C:2016:981, točka 55, in Belgija/Komisija, C-270/15 P, ECLI:EU:C:2016:489, točka 49.
Amazon's submission of 20 January 2017, p. 2-4; Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006.
Sodba Orange/Komisija, C-211/15 P, ECLI:EU:C:2016:798, točki 53 in 54.
Amazon's submission of 8 February 2017, p. 1-2 and Deposition [Director International Tax and Tax Policy, Amazon Corporate LLC, US], 24 April 2014, p. 200 par 23-201 par.
Sodba Adria-Wien Pipeline in Wietersdorfer & Peggauer Zementwerke, C-143/99, ECLI:EU:C:2001:598, točka 41.
3:[…].
Sodba Italija/Komisija, 173/73, ECLI:EU:C:1974:71, točka 13.
According to Amazon's submission of 8 February 2017, p. 1-3, LuxSCS and LuxOpCo concluded a Credit Facility Agreement of 29 December 2006 for cash management purposes.
Glej sodbe Italija/Komisija, C-66/02, ECLI:EU:C:2005:768, točka 78; Cassa di Risparmio di Firenze in drugi, C-222/04, ECLI:EU:C:2006:8, točka 132, in Ministerio de Defensa in Navantia, C-522/13, ECLI:EU:C:2014:2262, točke 21 do 31.
That agreement was subsequently amended and restated on 1 March 2007, 1 January 2009, 1 April 2011 and 1 January 2012.
Glej sodbi Belgija in Forum 187 ASBL/Komisija, združeni zadevi C-182/03 in C-217/03, ECLI:EU:C:2005:266, točka 95.
See Amazon's submission of 5 March 2015, Annex 22, p. 7.
Ker torej načelo ločenih pravnih oseb obravnava člane mednarodne skupine kot neodvisne subjekte, je pozornost usmerjena v samo naravo transakcij med temi člani ter na to, ali se pogoji zaradi tega razlikujejo od pogojev, ki bi jih pridobili v primerljivih transakcijah med nepovezanimi osebami.
Amazon's submission of 8 February 2017, p. 2.
Takšna analiza povezanih transakcij in transakcij med nepovezanimi osebami, ki jo imenujemo ‚primerjalna analiza‘, je glavna podlaga za uporabo principa neodvisnega tržnega načela.
LuxOpCo's annual accounts 2006-2013.
“ Ta poudarek na določanju cen transakcij znotraj skupine je ponovno potrjen v odstavku 1.33 smernic OECD za določanje transfernih cen, kjer je navedeno, da je „[p]odlaga za uporabo neodvisnega tržnega načela […] običajno primerjava pogojev povezane transakcije s pogoji transakcij med neodvisnimi podjetji. […]“.
The definition of the Applicable Costs is set out in footnote 61.
Sporočilo skupine Amazon z dne 5. marca 2015, točka 27.
The Service Agreements all contains identical provisions on the use of the Intangibles (section 3), on compensation (section 4), status and liabilities of the parties (section 5), confidentiality (section 6), term of agreement and termination (section 7), force majeure (section 8), general provisions (section 9).
Smernice OECD iz leta 2010, odstavek 1.13.
The definition of the Applicable Costs in Exhibit 1 is identical in all the Service Agreements.
Sporočilo Luksemburga z dne 21. novembra 2014, točke 38 do 40.
Service Agreements, paragraph 2.1 (General).
Zadeva Italija/Komisija, 173/73, ECLI:EU:C:1974:71.
Service Agreement between Amazon.fr.
Glej združeni zadevi Belgija in Forum 187 ASBL/Komisija, C-182/03 in C-217/03, ECLI:EU:C:2006:416, točka 81; združeni zadevi Komisija/Government of Gibraltar in Združeno kraljestvo, C-106/09 P in C-107/09 P, ECLI:EU:C:2011:732; zadevo 3M Italia, C-417/10, ECLI:EU:C:2012:184, točka 25, ter sklep v zadevi Safilo, C-529/10, ECLI:EU:C:2012:188, točka 18.
Sarl and LuxOpCo, paragraphs 2.2 (Fulfillment Services) and 2.3 (Customer and Merchant Services).
Uvodna izjava 429.
Service Agreement between Amazon.de GmbH and LuxOpCo, paragraphs 2.2 (Customer and Merchant Services) and 2.3 (Support Services).
Glej smernice OECD iz leta 1995, odstavek 1.20.
Service Agreement between Amazon.fr Logistique SAS and LuxOpCo, paragraph 2.2 (Fulfillment Services).
Glej tudi smernice OECD iz leta 2010, odstavek 1.42, in smernice OECD iz leta 2017, odstavek 1.51.
Service Agreement between Amazon.co.uk Ltd and LuxOpCo, paragraphs 2.2 (Fulfillment Services), 2.3 (Customer and Merchant Services) and 2.4 (Support Services).
Naknadno poročilo o transfernih cenah iz leta 2017, str. 21 in 32.
Service Agreements, paragraph 5.1 (No Agency).
Sporočilo skupine Amazon z dne 7. junija 2017.
Service Agreements, paragraph 5.2 (Provider Obligations).
Zato skupina Amazon napačno trdi, da nadzor nad uporabo neopredmetenih sredstev dejansko pripada družbi LuxSCS, ker bi bilo mogoče licenco za ta sredstva podeliti drugemu podjetju, če bi družba LuxOpCo poslovala z izgubo.
Service Agreements, section 5 (Status and Liabilities of the Parties).
Glej uvodno izjavo 321.
As explained in Section 2.3.2.1, Amazon has pointed to selection, price and convenience as the key drivers of its online retail business.
Licenčna pogodba, točke 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works), 2.3 (Maintenance), 4.1 (Term) in 9.2 (Preventing Infringement).
The applicable mark-up for Amazon.fr Sarl is [3-3,5] % for customer and merchant services and [5-10] % for support services.
Licenčna pogodba, točka 9.2 (Preventing Infringement).
The applicable mark-up for Amazon.de GmbH is [3-3,5] % for customer and merchant services and [4-4,5] % for support services.
Skupina Amazon je to razlago točke 9.2 potrdila v sporočilu z dne 7. junija 2017, glej str. 2.
The applicable mark-up for Amazon.fr Logistique SAS is [5-10] % for fulfilment services.
Licenčna pogodba, točka 9.5 (Compliance, Data Protection).
The applicable mark-up for Amazon.co.uk Ltd is [3-3,5] % for fulfilment services, [3-3,5] % for customer and merchant services and [4-4,5] % for support services.
Glej dogovor o delitvi stroškov, točka 1.13(a).
Amazon's submission of 7 June 2017, p 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’.
Kolikor predelana avtorska dela niso bila dodeljena družbi LuxSCS v skladu s pogodbo, je družba LuxSCS pridobila nepreklicno, izključno in brezplačno svetovno licenco za ta predelana avtorska dela, vključno s pravico do podelitve podlicence zanje, za celotno življenjsko dobo neopredmetenih sredstev.
The Buy-In was paid in seven instalments.
Vendar je bila za kakršno koli dodelitev predelanih avtorskih del ali kakršno koli licenco zanje hkrati podeljena licenca družbi LuxOpCo, ki ji je bila z licenčno pogodbo podeljena nepreklicna in izključna licenco za neopredmetena sredstva in vse druge pravice intelektualne lastnine, ki jih je imela družba LuxSCS na evropskem ozemlju.
The first instalment was paid in 2005 and amounted to USD 73,22 million (EUR 52,35 million).
Licenčna pogodba, točke 1.5 (Licensed Purpose), 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works).
As defined in the CSA, paragraph 1.10, the ‘Development Program’ means ‘the activities of a Party within the scope and principles set forth under Section 2.’
Uvodna izjava 124.
As specified in the CSA, section 2, paragraph 2.1, the Parties agree that ‘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.
Skupina Amazon je v sporočilu z dne 19. marca 2015 navedla, da njeni zaposleni, ki sodelujejo pri razvoju in vzdrževanju neopredmetenih sredstev, niso zaposleni ne v družbi LuxSCS ne v subjektih, ki so del te družbe.
Such activities may include, but are not limited to, all development activities related to maintaining, improving, enhancing, or extending the Amazon Intellectual Property, A9 Intellectual Property and EHT Intellectual Property [together the Intangibles].
V obravnavanem obdobju je imela družba LuxSCS tudi delež v družbi Amazon Eurasia Holdings Sarl.
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties’.
Glej uvodno izjavo 104 in opombo 27.
As defined in the CSA, paragraph 1.9, ‘Development Costs’ means ‘the costs incurred pursuant to Section 3 related to the performance of activities by a Party under the Development Program, including but not limited to any and all costs incurred by a Party in the course of developing Derivative Works.’
Glej uvodni izjavi 454 in 455.
The Development Costs are determined in accordance with paragraph 3.3.
Skupina Amazon je dejansko potrdila, da „neither [LuxSCS], not its general partner, Amazon Europe Holding Inc., had an active role in the IP Steering Committee“.
As set out in the CSA, paragraph 3.2 on ‘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 ’.
Glej sporočilo skupine Amazon z dne 7. junija 2017, str. 1.
Such as trademarks, trade names, domain names, style, logos and presentation of Amazon.
Kot je pojasnjeno v uvodni izjavi 103, je družba Amazon Europe Holding Inc. v obravnavanem obdobju delovala tudi kot edini upravitelj družbe LuxSCS.
Amazon's submission of 21 August 2015, Annex 12: CSA Annual Summary Reports.
Pisni sklep edinega upravitelja družbe LuxSCS z dne 28. aprila 2006, glej preglednico 14.
CSA, section 4 and exhibit D (as effective of 5 January 2009).
Glej uvodni izjavi 104 in 218.
Pursuant to the CSA, section 4 (Development Cost Allocation), an ‘Annual Cost Sharing Report’ was to be prepared to determine the yearly cost sharing payments from each party to the CSA.
Dogovor o delitvi stroškov, točke 1.13 (Licensed Purpose), 2.3 in Exhibit B ter točka 9.12 (Preventing Infringement).
The Annual Cost Sharing Reports for the years 2005-2014 were provided by Amazon in its submission of 21 August 2015.
Glej tudi dogovor o delitvi stroškov, str. 1: „the Parties desire to pool their respective resources from the Effective Date forward, for the purpose of further developing and otherwise enhancing the value of the Amazon Intellectual Property [Intangibles owned by ATI], A9 Intellectual Property [Intangibles owned by A9] and EHT Intellectual Property [Intangibles owned by LuxSCS] (as defined below), and to share the costs and risks of developing and using all such intellectual property rights developed by any Party on the basis of [D]s anticipated to be derived from such intellectual property rights.“
As calculated in accordance with the CSA, sections 4 (Development Cost Allocation) and 5 (Payments).
Glej uvodno izjavo 213 v zvezi s prevzemom [prevzem U, Q, R in T].
CSA, section 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 […]. ’
Glej uvodne izjave 212 do 214 in 218.
Section 4 determines the Development Cost Allocation.
Glej opombo 199.
Amazon's submission of 27 February 2017, p. 4-5.
Glej uvodno izjavo 200.
CSA, paragraph 8.1 (Initial Period).
Glej uvodno izjavo 201.
CSA, paragraph 8.2 (Immediate Termination upon Notice for Change in Control or Substantial Encumbrance).
Kot je pojasnjeno v opombi 403, so stranke sklenile dogovor o delitvi stroškov, da bi si razdelile individualne stroške in tveganja ter bi tako lahko imele korist od skupnega razvoja neopredmetenih sredstev.
CSA, paragraph 8.3 (Termination After Failure to Cure for Failure of Performance).
Kot je razvidno iz računovodskih izkazov družbe LuxSCS, ni nikjer navedeno, da so bile družbe A9, ATI in druge družbe iz skupine Amazon plačane za raziskave in razvoj ter upravljanje neopredmetenih sredstev ali druge storitve zunaj okvira dogovora o delitvi stroškov (glej preglednico 9).
Amazon's submission of 4 May 2015, Annex 2.
Predpostavlja se torej, da je bilo v dogovoru o delitvi stroškov določeno pavšalno plačilo družbama A9 in ATI za vse funkcije, izvajane v korist družbe LuxSCS.
CSA, as effective as of 5 January 2009, paragraph 2.3: ‘In connection with this Agreement, each Party shall undertake the functions and risks specified in Exhibit B hereto’.
Glej opombo 199.
CSA, as effective as of 5 January 2009 exhibit В, Functions and Risks.
Smernice OECD iz leta 2017, odstavek 6.53: „Pri transakcijah zunanjega izvajanja med neodvisnimi podjetji se običajno ugotovi, da subjekt, ki izvaja funkcije v imenu pravnega lastnika neopredmetenega sredstva v zvezi z razvojem, izboljševanjem, vzdrževanjem, zaščito ali uporabo tega sredstva, deluje pod nadzorom tega lastnika (glej odstavek 1.65). […]“.
It is in this respect stated in exhibit В that ‘[t]his list is representative of the functions and risks to be undertaken by the Parties. 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’.
Glej uvodno izjavo 206.
The ‘European Territory’ is defined in the CSA as ‘all the countries included within the meaning of the term ‘European Country’ as defined in Section 1.12 hereof. ’
Kot je pojasnjeno v uvodni izjavi 429.
In section 1.12, ‘European Country’ is defined as ‘(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 ’.
Kot je navedeno v licenčni pogodbi v točkah 2.3 (Maintenance), 9.2 (Preventing Infringement) in 9.5 (Compliance, Data Protection), je bila družba LuxOpCo edina odgovorna za vzdrževanje in zaščito neopredmetenih sredstev.
The term ‘Research Program’ appears not to have been defined in the CSA.
Glej sporočilo skupine Amazon z dne 21. avgusta 2015, Priloga 5.
This term is understood to also refer to the Development Program.
To, da je poudarek na uporabi neopredmetenega sredstva, je jasno razvidno iz odstavka 6.71 smernic OECD iz leta 2017, ki določa: „Če pravni lastnik neopredmetenega sredstva v bistvu:
Amazon's submission of 27 February 2017.
izvaja in nadzira vse funkcije […] v zvezi z razvojem, izboljševanjem, vzdrževanjem, zaščito in uporabo tega neopredmetenega sredstva,
Amazon's submission of 12 April 2017.
zagotavlja vsa sredstva, vključno s finančnimi, potrebna za razvoj, izboljševanje, vzdrževanje, zaščito in uporabo zadevnega neopredmetenega sredstva, ter
A notice of deficiency is an official letter, by means of which the IRS advises a taxpayer about delinquent taxes owed plus any penalties and interest.
prevzema vsa tveganja v zvezi z razvojem, izboljševanjem, vzdrževanjem, zaščito in uporabo zadevnega neopredmetenega sredstva,je upravičen do prejetja celotnega pričakovanega, vnaprej določenega dohodka, ki naj bi ga zadevna skupina mednarodnih podjetij ustvarila z uporabo tega neopredmetenega sredstva.
The notice contains an explanation of the tax adjustments, how they were computed and of the taxpayer's options.
Kolikor eden ali več članov te skupine mednarodnih podjetij, ki niso pravni lastniki, izvaja funkcije, uporablja sredstva ali prevzema tveganja v zvezi z razvojem, izboljševanjem, vzdrževanjem, zaščito ali uporabo zadevnega neopredmetenega sredstva, morajo ta povezana podjetja za svoj prispevek prejeti nadomestilo v obliki tržno naravnanega plačila.
In particular, if the taxpayer disagrees with the assessment, he or she can file an appeal with the US Tax Court.
To plačilo lahko, odvisno od dejstev in okoliščin, predstavlja celoto ali velik del pričakovanih dohodkov iz uporabe zadevnega neopredmetenega sredstva.„Glej tudi smernice OECD iz leta 1995, odstavka 1.20 in 1.22, in smernice OECD iz leta 2010, odstavka 1.42 in 1.44, v katerih je jasno poudarjena „uporaba“ sredstva.
IRS (respondent) Trial Memorandum, p. 1.
Kot je pojasnjeno v smernicah OECD iz leta 1995, odstavek 2.26: „Če ni mogoče dokazati, da [ta] družba prevzema dejansko tveganje ali v verigi opravlja neko ekonomsko funkcijo, s katero se je povečala vrednost blaga, bi bilo treba vsako sestavino cene, ki je po trditvah strank pripisana dejavnostim posredniške družbe, primerno pripisati nekomu drugemu v mednarodni skupini podjetij, saj neodvisna podjetja običajno ne bi dovolila, da bi bila taka družba udeležena v dobičku transakcije.“ Glej tudi smernice OECD iz leta 2010, odstavek 2.33, in smernice OECD iz leta 2017, odstavek 2.39.
Amazon Post trial brief, p. 6-7.
Kot je podrobno pojasnjeno v smernicah OECD iz leta 2017, odstavek 6.59: „Člani skupine mednarodnih podjetij, ki uporabljajo sredstva v okviru razvoja, izboljševanja, vzdrževanja, zaščite ali uporabe neopredmetenega sredstva, morajo za to prejeti ustrezno plačilo.
The IRS is authorised to issue a summons to any person having information that ‘may be relevant’ to its investigation.
Ta sredstva lahko med drugim vključujejo neopredmetena sredstva, uporabljena v okviru raziskav, razvoja ali trženja (npr. strokovno znanje, odnose s strankami itd.), opredmetena sredstva ali finančna sredstva.
That authority permits the IRS to require a person to appear at a designated location and to produce books and records or give testimony under oath; cf. https://www.irs.gov/pub/irs-wd/0950044.pdf.
Član skupine mednarodnih podjetij lahko financira vse funkcije ali del funkcij razvoja, izboljševanja, vzdrževanja in zaščite neopredmetenega sredstva, medtem ko drug član ali člani izvajajo vse zadevne funkcije.
The US Tax Court judgement does not contain the ultimate quantification of the adjustments to Buy-in and CSA payments due from LuxSCS to the US.
Pri ocenjevanju ustrezne pričakovane donosnosti tega financiranja v takih okoliščinah je treba upoštevati dejstvo, da v okviru tržno naravnanih transakcij stranka, ki zagotovi financiranje, vendar ne obvladuje tveganj niti ne opravlja drugih funkcij v zvezi s financirano dejavnostjo ali zadevnim sredstvom, praviloma ne prejme pričakovanega donosa, enakega donosu vlagatelja, katerega položaj je podoben, vendar izvaja in nadzoruje tudi pomembne funkcije ter obvladuje pomembna tveganja v zvezi s financirano dejavnostjo. […]“.
CUT is a transfer pricing method used in the US analogous to the CUP under OECD TP Guidelines.
Glej smernice OECD iz leta 1995 in leta 2010, odstavek 6.27: „Pri ocenjevanju, ali so pogoji pri transakciji z neopredmetenimi sredstvi podobni, kot bi bili pri transakcijah med nepovezanimi podjetji, je pri ugotavljanju primerljivosti ali morebitne sorazmerne vrednosti prispevkov vsake od strank v pomoč pregled velikosti, vrste in pogostnosti stroškov, ki nastanejo pri razvijanju ali vzdrževanju neopredmetenega sredstva […]“
Amazon Final Transcripts: [Vice President Technology – Software Development, Amazon Corporate LLC, US former Vice President of Kindle, Amazon Corporate LLC, US], 18 November 2014, par.
Glej preglednico 9.
3549: 10-25; par.
Glej preglednico 9 in uvodno izjavo 474.
3550: 1-10, ‘Volume impacted deal pricing pretty significantly.
Leta 2006 je družba LuxSCS posodila finančna sredstva samo v višini vpisanega kapitala, zneski, posojeni družbam iz skupine, pa so se nato povišali glede na dobiček, ustvarjen iz licenčnin, prejetih od družbe LuxOpCo.