natgillin/translations-raw huggingface dataset:
In sum, none of costs incurred by LuxOpCo in the performance of functions in relation to the development, enhancement, management and exploitation of Intangibles can be said to have been incurred on LuxSCS's behalf.
V obravnavanem primeru bi morala luksemburška davčna uprava zavrniti trditev skupine Amazon, da že pravno lastništvo neopredmetenih sredstev samo po sebi pomeni „edinstveni prispevek“, za katerega mora družba LuxSCS prejemati plačilo, ki ga sestavlja skoraj ves dobiček iz vseh poslovnih dejavnosti družbe LuxOpCo.
Had that been the case, those costs should have been rebilled to LuxSCS and included in the cost pool under the CSA as LuxSCS's contribution thereto.
Namesto tega bi morala zahtevati funkcijsko analizo, ki bi pokazala, da družba LuxSCS izvaja edinstvene in dragocene funkcije v zvezi s temi sredstvi, te analize pa v poročilu o transfernih cenah sploh ni bilo.
Rather, the cost structure suggests that LuxSCS in fact acted as a service provider to LuxOpCo by holding the Intangibles on its behalf.
Čeprav ni sporno, da družba LuxOpCo ne bi smela imeti izključne in nepreklicne pravice do uporabe neopredmetenih sredstev in do podelitve podlicence za ta sredstva brez povračila družbi LuxSCS za njene stroške v zvezi s pogodbo o pristopu in dogovorom o delitvi stroškov, pa je to, ali bi morala družba LuxSCS prejeti plačilo, ki presega ta znesek, odvisno od funkcij, ki jih družbi LuxSCS in LuxOpCo izvajata v zvezi z neopredmetenimi sredstvi.
Thus, LuxOpCo was the entity effectively carrying out the activities in relation to the Intangibles in its own name and for its own risk, while LuxSCS's payments under the Buy-In Agreement and CSA to the Amazon entities in the US were covered with the royalty payments from LuxOpCo, being LuxSCS's primary source of income.
Čeprav je bila družba LuxSCS v obravnavanem obdobju pravna lastnica neopredmetenih sredstev, funkcijska analiza iz oddelka 9.2.1.1 kaže, da ni izvajala nobene dejavne in bistvene funkcije v zvezi z njihovim razvojem, izboljševanjem, vzdrževanjem ali uporabo, tako da bi se ji upravičeno dodelil skoraj ves dobiček, ki ga je družba LuxOpCo ustvarila v okviru maloprodajnih in storitvenih dejavnosti skupine Amazon v Evropi.
Accordingly, LuxOpCo effectively incurred the relevant costs in relation to the economic exploitation of the Intangibles as well as the development, enhancement, and management thereof, and assumed the relevant risks in that respect.
Družba LuxSCS je bila zgolj lastnica neopredmetenih sredstev za potrebe evropskih dejavnosti, ki so se izvajale prek evropskih spletišč (oz. poslovnih dejavnosti, ki jih je izvajala družba LuxOpCo).
Risks assumed by LuxOpCo
Družba LuxOpCo je izvajala tudi funkcije v zvezi s sedežem ter vrsto edinstvenih in dragocenih funkcij, ki so bile pomembne za ključne vire vrednosti dejavnosti skupine Amazon, in sicer za izbiro, ceno in enostavnost uporabe.
Amazon claims that ‘[i]n a business driven by technology enabling highly automated processes, LuxOpCo heavily relied on technology to manage or assume business risks’.
Vse to izhaja iz pogojev licenčne pogodbe in funkcijske analize v poročilu o transfernih cenah, ki kaže, da so bile edine funkcije, ki jih je izvajala družba LuxSCS, pasivne funkcije holdinške družbe s portfeljem neopredmetenih sredstev, ki upravlja svojo intelektualno lastnino.
Amazon failed to provide any concrete examples to substantiate that claim.
Čeprav je bilo v zahtevi za vnaprejšnje davčno stališče in poročilu o transfernih cenah pojasnjeno, da naj bi družba LuxSCS delovala kot družba, ki je lastnica neopredmetenih sredstev, družba LuxOpCo pa kot glavni upravljavec evropskih dejavnosti, luksemburška davčna uprava ni upoštevala nobene od teh funkcij, ko je preučevala to zahtevo in odobrila predlagano metodo določanja transfernih cen.
In reality, LuxOpCo assumed, both contractually and effectively, the risks associated with the development, enhancement, management, and exploitation of the Intangibles.
Raje se je oprla na netočno in neutemeljeno trditev skupine Amazon, da družba LuxSCS izvaja edinstvene in dragocene funkcije v zvezi z neopredmetenimi sredstvi, družba LuxOpCo pa samo redne funkcije upravljanja, ki pomenijo omejena tveganja.
LuxOpCo also controlled and managed all the relevant business and entrepreneurial risks in relation to Amazon's European retail and service business, including, but not limited to, credit risk, collections risk, inventory risk, market risk, risk of loss, risks relating to maintaining a workforce capable of efficiently and timely selling goods and providing services.
Vendar je glede na funkcijsko analizo iz oddelkov 9.2.1.1 in 9.2.1.2 družba LuxSCS – in ne družba LuxOpCo – tista, ki je manj kompleksna.
In any event, Amazon's claim cannot be accepted for the following reasons.
Zato bi morala biti družba LuxSCS izbrana za testno stranko pri uporabi TNMM za določanje cen licenčne pogodbe.
First, the risks of LuxOpCo were not ‘assumed’ through its use of the Technology.
Kazalnik ravni dobička
Those risks were assumed because of LuxOpCo's designation as the European headquarters and the operator of Amazon's European retail and service business.
Pri izbiri ustreznega kazalnika ravni dobička pri uporabi TNMM je treba upoštevati 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 merljiv dovolj zanesljivo in dosledno.
Other risks assumed by LuxOpCo in relation to the Intangibles resulted from its contractual arrangements with LuxSCS (by way of the License Agreement) and from its actual conduct in the context of those arrangements.
Pri uporabi TNMM se čisti dobiček na splošno tehta glede na stroške pri proizvodnji in storitvenih dejavnostih, prodajo pri dejavnostih prodaje in sredstva pri dejavnostih, za katere se intenzivno uporabljajo sredstva .
As regards the Intangibles, LuxOpCo effectively assumed the management and control of the risks that LuxSCS eventually contractually assumed under the CSA (see Table 13) .
Ker družba LuxSCS ne knjiži nobene prodaje in ne prevzema nobenega tveganja v zvezi z neopredmetenimi sredstvi, se njeni neposredni stroški štejejo za najzanesljivejši kazalnik vrednosti omejenih funkcij, ki jih izvaja (ob upoštevanju vloženih sredstev in prevzetih tveganj).
Second, the Technology could very well have been a useful tool to mitigate and optimise certain risks to the level strictly necessary for the operation of the EU business.
Upoštevni kazalnik ravni dobička je torej dodatek na zadevne skupne stroške.
For example, this could be achieved by inventory technology allowing LuxOpCo to keep the inventory at the levels appropriate to meet the demand, while minimising the risk that goods would be out of stock or become non-sellable.
Kar zadeva določitev stroškovne osnove, kateri se prišteje dodatek v obravnavanem primeru, družba LuxSCS ni izvajala nobene funkcije z dodano vrednostjo, povezane z razvojem, izboljševanjem, upravljanjem ali uporabo neopredmetenih sredstev, ni uporabljala sredstev in ni prevzemala znatnih tveganj v zvezi s tem.
Nevertheless, inventory risk is inherent in the operation of a retail business and cannot be fully eliminated, even by means of advanced software.
Izvajala je zgolj posredniško funkcijo, s tem ko je na družbo LuxOpCo prenesla stroške v zvezi s pogodbo o pristopu in dogovorom o delitvi stroškov ter ko je del licenčnin, prejetih od družbe LuxOpCo na podlagi licenčne pogodbe, v višini teh stroškov prenesla na družbi A9 in ATI.
Similarly, LuxOpCo assumes the risk of sale and bad debts.
Poleg tega je bila družba LuxSCS upravičena do dobička na podlagi dogovora o delitvi stroškov zgolj zato, ker je družba LuxOpCo izvajala funkcije in prevzemala tveganja, ki so bili na podlagi tega dogovora v obravnavanem obdobju dodeljeni družbi LuxSCS z licenčno pogodbo.
This is confirmed by the fact that LuxOpCo builds the provisions and absorbs value adjustments for the inventory and doubtful accounts relating to receivables.
Pri kakršnem koli plačilu, ki ga je družba LuxSCS prejela na podlagi izvajanja licenčne pogodbe, bi se torej moralo upoštevati dejstvo, da je njene prispevke zagotavljala družba LuxOpCo .
The Commission has not observed any mechanism in the course of its investigation that would indicate that losses related to the inventory and bad debts are reimbursed by any entity to LuxOpCo.
V nasprotju s trditvijo skupine Amazon licenčnina, kot je bila potrjena v zadevnem vnaprejšnjem davčnem stališču, ni bila znižana na podlagi funkcij razvoja, izboljševanja, upravljanja in uporabe neopredmetenih sredstev, ki jih je izvajala družba LuxOpCo.
Third, even if LuxOpCo did, to a certain extent, rely on the Technology to manage its business risks, it would only be due to a strategic decision taken by LuxOpCo, which has the capacity to manage and control the outcome of these automation processes potentially limiting its business risks.
Točka 3.1 licenčne pogodbe, v skladu s katero družba LuxOpCo zagotavlja interne storitve družbi LuxSCS, izrecno določa: „the parties agree that the License Fee set forth in exhibit A shall be the sole consideration for the licenses granted and services provided under this Agreement“.
Amazon also relies on a claim made in the 2017 ex post TP Report that the strategic, financial, and operational risks LuxOpCo faces in its day-to-day operations were not effectively managed and controlled by it, since ‘strict management policies were applied at group level during the period under review’.
Družba LuxSCS namreč ni imela neposrednih ali posrednih stroškov v zvezi z neopredmetenimi sredstvi, razen nekaterih omejenih stroškov, povezanih z upravljanjem pravnega lastništva neopredmetenih sredstev.
Amazon did not, however, submit any specific information on risk management group policies to substantiate that claim and no specific risk management strategies are referred to in its annual Form 10-K filings to the US Securities and Exchanges Commission.
Zato bi morali biti stroški pristopa in stroški na podlagi dogovora o delitvi stroškov izključeni iz stroškovne osnove kot preneseni stroški, to pomeni, da se jim pri določanju tržno naravnanega plačila družbi LuxSCS v okviru licenčne pogodbe ne bi smel prišteti noben dodatek.
In any event, even if such group policies had been in place during the relevant period, LuxOpCo would still have been responsible for the strategic management decisions it adopted in running Amazon's European business and it would have been liable for the economic consequences of those decisions.
Ker družba LuxSCS ne izvaja nobene funkcije, ne uporablja nobenih sredstev in ne prevzema nobenega tveganja v zvezi z razvojem, izboljševanjem, upravljanjem in uporabo neopredmetenih sredstev, ji neodvisna oseba običajno ne bi plačala nobenega dodatka na stroške.
Moreover, while it is not unusual that activities relating to a corporate group are centralised in the parent company or a group service centre, the fact that subsidiaries of the group might receive certain instructions or support from their ultimate parent, or other companies of the group, as a consequence of such group policy or strategy, does not mean that those subsidiaries should no longer be considered as separate legal entities distinct from their parent company, nor that those subsidiaries are no longer responsible for their decisions.
Prav tako bi morali biti iz stroškovne osnove izključeni tudi stroški v zvezi s prodajo zalog znotraj skupine leta 2006, saj se zdi, da gre za enkratne stroške, ki niso povezani z zagotavljanjem neopredmetenih sredstev, temveč s prestrukturiranjem evropskih dejavnosti, ko je družba LuxSCS reorganizirala dejavnosti svojih odvisnih družb.
To the extent that any intra-group service was provided by the Amazon group for the benefit of LuxOpCo in relation to its risk management, this would only be relevant, if at all, when determining the transfer prices for such services.
S tega vidika je mogoče govoriti o dejavnosti delničarja, ki ne bi smela biti predmet nobenega dodatka .
According to Amazon, the main critical risks of the European operations are, first, the risks of loss of business to its competitors.
Kar zadeva funkcije, ki jih je v obravnavanem obdobju izvajala družba LuxSCS, so bile splošne administrativne storitve, opisane v uvodni izjavi 429, oddane v zunanje izvajanje in niso predstavljale pomembnih tveganj.
This varies according to local markets.
Te storitve je mogoče opredeliti glede na stroške, ki pri njih nastanejo neposredno.
It is therefore vital for Amazon to keep innovating to avoid exiting the market, such as some of Amazon's competitors in France and the UK have.
Ti stroški so bili povezani z deležem luksemburških stroškov, pripisanih družbi LuxSCS za upravljanje njenega pravnega lastništva neopredmetenih sredstev, kot nekateri stroški, potrebni za ohranjanje tega pravnega lastništva.
A second critical risk identified by Amazon is the risk of customers not adapting to new offerings.
Čeprav ni bil predložen noben dokaz, da je družba LuxSCS dejansko sprejemala dejavne in bistvene odločitve v zvezi z zaščito neopredmetenih sredstev v Evropi, saj je bila odgovornost za to dejansko prenesena na družbo LuxOpCo, se lahko Komisija vseeno strinja z vključitvijo teh stroškov v stroškovno osnovo za uporabo TNMM, če se nanašajo na dejanske funkcije, ki jih je izvajala družba LuxSCS.
An expansion of a product category, an introduction of new services or the launch of new business entails a risk that the customers would not appreciate the new products.
Ti stroški bi bili torej prikazani kot stroški, povezani z ohranjanjem pravnega lastništva družbe LuxSCS nad neopredmetenimi sredstvi v Evropi.
An expansion further entails risks of service disruptions, failures or other quality issues.
Zato bi se moral družbi LuxSCS poleg prefakturiranja prenesenih stroškov na podlagi pogodbe o pristopu in dogovora o delitvi stroškov (stroški pristopa in stroški na podlagi dogovora o delitvi stroškov) plačevati tudi dodatek na stroškovno osnovo, ki jo sestavljajo izključno stroški pogodbenih zunanjih storitev, namenjenih ohranjanju njenega pravnega lastništva neopredmetenih sredstev, kot je opisano v uvodni izjavi 429, kolikor se ti stroški v resnici nanašajo na funkcije, ki so se dejansko izvajale v imenu družbe LuxSCS.
As indicated by Amazon in its 2013 Form 10-K filing, the risks related to the constant need for Amazon to expand to be competitive, in particular, ‘places significant strain on our management, personnel, operations, systems, technical performance, financial resources, and internal financial control and reporting functions’.
Ta raven plačila zagotavlja tržno naravnan rezultat, saj se pravilno upoštevajo prispevki družbe LuxSCS k licenčni pogodbi.
A third critical risk identified by Amazon is local economic and political conditions as well as changes to the legal framework.
Določitev ustreznega dodatka
Amazon points to government regulation on e-commerce and other services or on electronic devices as an example.
Za določitev ustreznega dodatka, ki se uporabi za izbrani kazalnik ravni dobička, je običajno potrebna analiza primerljivosti.
All those critical risks are managed at the local level, with LuxOpCo as the responsible principal in Europe.
Pri taki analizi se povezana transakcija primerja z eno ali več primerljivimi transakcijami med nepovezanimi osebami.
As the [Advisor 3] Report explains, it is necessary to consider the local features of the market in question in order to succeed in the competitive European markets.
Transakcije se štejejo za primerljive, če ne more nobena od morebitnih razlik med njimi znatno vplivati na preučevani dejavnik z vidika metodologije (na primer cena ali stopnja dobička) ali če je za odpravo znatnih učinkov takih razlik mogoče uporabiti sprejemljivo zanesljive popravke.
Local management and teams are able to identify the next moves of competitors, are best placed to identify customers' needs and preferences, and are closer to the local authorities and therefor best placed to voice relevant concerns in relation to new regulations, etc.
V obravnavanem primeru ni mogoče izvesti zanesljive analize primerljivosti.
The importance of the local management and local teams in this respect is further supported by the testimonies of Amazon employees in the context of the US tax proceedings.
Elementi primerjave, navedeni v poročilu o transfernih cenah, s tega vidika niso upoštevni, ker se navezujejo na družbe, ki so bile dejavne pri obdelavi podatkov, dejavnosti v zvezi s podatkovnimi zbirkami, druge dejavnosti informacijske tehnologije, tržne raziskave in mnenjske ankete, dejavnosti poslovnega svetovanja ter oglaševanje, družba LuxSCS pa ne zagotavlja nobene od teh storitev.
For instance, the risk that the Marketplace business would not evolve, when first introduced to Europe, was mitigated by input and local know-how of LuxOpCo as supported by the EU Local Affiliates.
Za izvedbo zanesljive analize primerljivosti v obravnavanem primeru je treba določiti upoštevne elemente primerjave na prostem trgu, ki ponujajo storitve, podobne splošnim administrativnim storitvam družbe LuxSCS na podlagi licenčne pogodbe.
This all confirms the conclusion that LuxSCS, in the absence of employees, lacks the operational capacity to manage and control these risks.
Vendar si je težko zamisliti podlicenčno pogodbo med neodvisnimi osebami, ki bi bila primerljiva z licenčno pogodbo.
Other risks mentioned in Amazon's 2013 Form 10-K are also managed and controlled by LuxOpCo.
Za to bi bilo treba poiskati neodvisne družbe, ki so pridobile sredstvo in se zavezale, da bodo izvajale nekatere funkcije in prevzele nekatera tveganja v zvezi s subjektom, ki jim je sredstvo prodal, nato pa so te funkcije in tveganja prenesle na drugo neodvisno družbo, pri čemer so jim ostale omejene administrativne funkcije, namenjene zaščiti nejgove lastninske pravice pri licenci za intelektualno lastnino.
For example, the reputational risk concerning the European operations is assumed by LuxOpCo.
Da bi bile transakcije primerljive, bi morale neodvisne družbe tudi izvajati svoje dejavnosti v podobnih gospodarskih razmerah in imeti podobne poslovne strategije kot stranki licenčne pogodbe.
In case of website outages, the EU Local Affiliates turn to LuxOpCo for support.
Nazadnje, prilagoditve bi morale biti izvedene za vse primerljivke, vključene v analizo transfernih cen, da bi se preneseni stroški teh primerjivk izključili iz stroškovne osnove, za katero se ne bi smel uporabiti dodatek.
Failure to meet demand and delivery dates in Christmas season, which lead to returns of goods delivered too late in the short-term and to the loss of sales potential in longer term, affect first and foremost the seller of record itself, i.e. LuxOpCo.
Take primerljivke preprosto ne obstajajo.
LuxOpCo also assumes the cost and risk of sales, bad debts and inventory.
Zato v obravnavanem primeru ni mogoče izvesti analize primerljivosti brez znatnih in potencialno naključnih prilagoditev, ki bi spremenile zanesljivost analize.
In particular, the costs of returns of damaged goods are absorbed by LuxOpCo.
Zato Komisija ni izvedla nobene analize primerljivosti za določitev višine dodatka za funkcije, ki jih je dejansko izvajala družba LuxSCS.
The 2013 Form 10-K further identifies the risks associated with infringements of the Intangibles as a critical risk factor, although those risks appear to be minor compared to the risks associated with the need for expansion for Amazon to stay competitive.
Komisija se je namesto tega oprla na ugotovitev iz poročila JTPF iz leta 2010, da so nacionalne davčne uprave držav članic, ki sodelujejo v JTPF, ugotovile dodatek za storitve znotraj skupine z nizko dodano vrednostjo v višini od 3 % do 10 %.
By virtue of the License Agreement, LuxOpCo also controlled and managed the risks associated with IP infringements, since LuxOpCo was empowered to act at its own risk and initiative and for its own account to protect the Intangibles.
Glede na to poročilo je v praksi najpogosteje ugotovljeni dodatek znašal 5 % na stroške zagotavljanja takih storitev.
As explained in Recital 419, LuxOpCo assumed sole responsibility for this obligation despite the fact that, according to the CSA, LuxSCS itself should have carried out this function.
Kot je navedeno v uvodni izjavi 258, je za določitev najustreznejše točke razpona, kadar se šteje, da razpon primerljivih tržnih cen sestavljajo rezultati, ki so enako zanesljivi, ustrezno uporabiti meritev s „centralno tendenco“, na primer mediano.
Conclusion on the functional analysis of LuxOpCo
Komisija torej meni, da je ustrezno uporabiti dodatek v višini 5 % na zunanje stroške, ki jih je imela družba LuxSCS z ohranjanjem svojega pravnega lastništva neopredmetenih sredstev, kot je opisano v uvodni izjavi 429.
A functional analysis of LuxOpCo demonstrates that during the relevant period it performed active and critical functions in relation to the development, enhancement, management and exploitation the Intangibles as well as active and critical functions in relation to the headquarter function and the operation of Amazon's European retail and service business.
Tako se določi tržno naravnano plačilo za izvajanje storitev družbe LuxSCS na podlagi licenčne pogodbe, če ti stroški v resnici ustrezajo funkcijam, ki so se izvajale v imenu družbe LuxSCS.
LuxOpCo used its license to the Intangibles for the operation of Amazon's European retail and service business and ultimately bore the costs associated with their further development, enhancement, management, and exploitation.
Sklepna ugotovitev o prvi ugotovitvi obstoja gospodarske prednosti
LuxOpCo also used a range of tangible assets and was the ultimate carrier of the costs associated with Amazon's European retail and service business in general.
Glede na zgornjo analizo je tržno naravnano plačilo družbi LuxSCS na podlagi licenčne pogodbe (licenčnina) enako vsoti stroškov pristopa in stroškov na podlagi dogovora o delitvi stroškov, ki jih je imela družba LuxSCS v zvezi z neopredmetenimi sredstvi, brez dodatka, povečani za vse zadevne stroške, ki jih je imela družba LuxSCS neposredno, kot je opisano v uvodni izjavi 429, katerim bi bilo treba prišteti dodatek v višini 5 %, kolikor se lahko šteje, da ti stroški ustrezajo funkcijam, ki jih je v resnici izvajala družba LuxSCS.
Finally, LuxOpCo assumed and controlled the substantial risks associated with the Intangibles and all the relevant business and entrepreneurial risks in relation to Amazon's European retail and service business.
Ta višina plačila je prilagojena ekonomski realnosti povezane transakcije, saj so funkcije, ki so jih izvajale stranke, pravilno plačane ob upoštevanju uporabljenih sredstev in prevzetih tveganj.
The choice of the most appropriate transfer pricing method
Ustreza temu, kar bi bila neodvisna oseba v podobnem položaju kot družba LuxOpCo pripravljena plačati za pravice in obveznosti iz licenčne pogodbe.
Once the intra-group transaction has been identified and a functional analysis of both parties to that transaction has been conducted, the next step of any transfer pricing analysis is to select an appropriate transfer pricing method so that the intra-group transaction can be priced.
S to višino plačila se družbi LuxSCS zagotovi dovolj sredstev za kritje obveznosti plačila na podlagi pogodbe o pristopu in dogovora o delitvi stroškov ter stroškov, ki jih ima zaradi opravljanja morebitnih administrativnih funkcij v določenem obdobju.
To ensure that the transfer price for the intra-group transaction reliably approximates a price negotiated at arm's length on the market, the most reliable method should be chosen depending on the circumstances of that case.
To plačilo bi ji bilo letno zagotovljeno v celoti, ne glede na poslovne rezultate družbe LuxOpCo (vključno z obdobji, v katerih bi ta imela izgube).