natgillin/translations-raw huggingface dataset:
The Commission disagrees with that argument since it would mean that the reference system is that practice, limited to a subcategory of rulings, and not the provisions of Luxembourg's national tax legislation.
Ime LuxOpCo uporablja skupina Amazon v svojih zahtevah za vnaprejšnje davčno stališče z dne 23. oktobra 2003 in 31. oktobra 2003.
If that argument were accepted, it would allow a Member State's tax administration to consistently deviate from its national tax legislation so as to give a consistently favourable tax treatment to a specific category of taxpayers, namely those that have requested and obtained the type of ruling in question.
Ime LuxSCS uporablja skupina Amazon v svojih zahtevah za vnaprejšnje davčno stališče z dne 23. oktobra 2003 in 31. oktobra 2003.
In any event, the Commission observes that none of the 97 rulings to which Amazon refers actually mention the profit split method or the TNMM as a transfer pricing method endorsed by the relevant tax ruling.
Bilo je več izmenjav dopisov o zaupnih elementih, ki pa v tem oddelku niso posebej navedeni.
Of the 97 rulings referred to by Amazon, 78 concerned the tax treatment of profit participating loans and 6 of income sharing loans, both of which are financial hybrid instruments.
UL C 44, 6.2.2015, str. 30.
On that basis, the Commission considers that none of the 97 tax rulings referred to by Amazon can be compared to the contested tax ruling.
Notranji akti skupine Amazon: Amended and Restated Agreement to share Costs and Risks of Intangible Development (spremenjen in preoblikovan dogovor o delitvi stroškov in tveganj, povezanih z razvojem neopredmetenih sredstev), ki je bil sklenjen in začel veljati 1. januarja 2005, spremenjen in preoblikovan dogovor o delitvi stroškov in tveganj, povezanih z razvojem neopredmetenih sredstev, ki je bil sklenjen 2. julija 2009 in je začel veljati 5. januarja 2009, ter prva sprememba spremenjenega in preoblikovanega dogovora o delitvi stroškov in tveganj, povezanih z razvojem neopredmetenih sredstev, ki je bil sklenjen februarja 2014 in je začel veljati 1. januarja 2014.
In light of the foregoing, the Commission concludes that the applicable reference system is the general Luxembourg corporate income tax system and not Article 164(3) LIR.
Uredba Sveta (ES) št. 659/1999 z dne 22. marca 1999 o določitvi podrobnih pravil za uporabo člena 108 Pogodbe o delovanju Evropske unije (UL L 83, 27.3.1999, str. 1).
As demonstrated in Section 9.2, the contested tax ruling endorses a transfer pricing arrangement producing a taxable profit for LuxOpCo that departs from a reliable approximation of a market-based outcome in line with the arm's length principle which lowers its taxable base for corporate income tax purposes.
Glej uvodno izjavo 13.
By contrast, independent companies, companies belonging to a multinational corporate group that transact exclusively with unrelated parties, and companies belonging to a multinational corporate group that employ arm's length transfer prices in their intra-group transactions are all taxed on a level of profit in Luxembourg that, as a starting point, reflects prices negotiated at arm's length on the market.
Skupina Amazon je licenčno pogodbo predložila 5. marca 2015, Priloga 4 (hkrati z zadnjo spremembo licenčne pogodbe o intelektualni lastnini, ki je veljala od 1. januarja 2009).
The contested tax ruling can thus be said to derogate from the general Luxembourg corporate income tax system in that it grants a favourable tax treatment to LuxOpCo that is unavailable to other corporate taxpayers in Luxembourg whose taxable profit reflects prices negotiated at arm's length on the market.
Letno poročilo družbe Amazon.com, Inc. za leto 2016, str. 18.
That ruling can therefore be said to confer a selective advantage on LuxOpCo under the general Luxembourg corporate income tax system.
Letno poročilo družbe Amazon.com, Inc. za leto 2016, str. 3.
Favourable treatment in comparison with corporate taxpayers belonging to a multinational corporate group
Letno poročilo družbe Amazon.com, Inc. za leto 2003, str. 5.
Without prejudice to the conclusion in the preceding Recital, the Commission further concludes that even if the reference system is to be limited to Article 164(3) LIR and only companies belonging to a multinational corporate group can be considered to be in a similar factual and legal situation, as Luxembourg and Amazon argue, the contested tax ruling should be considered to favour LuxOpCo as compared to those taxpayers as well.
Obdelava naročil je proces, ki ga podjetje začne, ko prejme naročilo izdelka.
During the period that the contested tax ruling was in force, Article 164(3) LIR was considered to lay down the arm's length principle under Luxembourg tax law.
Vključuje skladiščenje, iskanje naročenega izdelka, njegovo pakiranje in odpremo (neposredno ali prek tretje osebe).
Pursuant to that provision, companies belonging to a multinational corporate group that transact with associated companies must determine their transfer prices in line with that principle.
https://services.amazon.com/fulfillment-by-amazon/[D]s.htm/ref=asus_fba_hnav.
As demonstrated in Section 9.2, the transfer pricing arrangement endorsed by the contested tax ruling produces a taxable income for LuxOpCo that does not reflect prices negotiated at arm's length on the market.
Letno poročilo družbe Amazon.com, Inc. za leto 2002, str. 2.
It therefore lowers LuxOpCo's corporate income tax liability in Luxembourg as compared to companies belonging to a multinational corporate group that determine their transfer prices in compliance with Article 164(3) LIR.
Glej tudi poročilo o transfernih cenah, str. 6 in 7.
In light of the foregoing, the Commission concludes that the advantage identified in Section 9.2 is selective in nature because it favours Amazon as compared to other corporate taxpayers belonging to a multinational corporate group that engage in intra-group transactions and that, by virtue of Article 164(3) LIR, must estimate the prices for their intra-group transactions in a manner that reflects prices negotiated by independent parties at arm's length on the market.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 81, točka 253.
LACK OF JUSTIFICATION
Izraz „evropska spletišča“, uporabljen v tem sklepu, izključuje www.amazon.nl, saj je to spletišče začelo delovati po obdobju, obravnavanem v tem sklepu.
Neither Luxembourg nor Amazon has advanced any possible justification for the favourable treatment caused by the contested tax ruling in favour of LuxOpCo.
Letno poročilo družbe Amazon.com, Inc. za leto 2016, str. 3.
The Commission recalls, in this respect, that the burden of establishing such a justification lies with the Member State.
Letno poročilo družbe Amazon.com, Inc. za leto 2016, str. 4 in 67.
In any event, the Commission has not been able to identify any possible ground for justifying the preferential treatment from which LuxOpCo benefits as a result of that measure that could be said to derive directly from the intrinsic, basic or guiding principles of the reference system or that is the result of inherent mechanisms necessary for the functioning and effectiveness of the system, whether that reference system is the general Luxembourg corporate income tax system, as established by the Commission, or Article 164(3) LIR, as advocated by Luxembourg and Amazon.
Izraz „evropske povezane družbe“, uporabljen v tem sklepu, vključuje družbe Amazon.co.uk Ltd., Amazon.fr SARL, Amazon.fr Logistique SAS, Amazon.de GmbH in Amazon Logistik GmbH, ki so bile 1. maja 2006 vse lokalne evropske povezane družbe.
CONCLUSION ON SELECTIVITY
Poročilo o transfernih cenah, str. 12.
In light of the foregoing, the Commission concludes that the advantage identified in Section 9.2 which the contested tax ruling confers on LuxOpCo is selective in nature.
Sporočilo skupine Amazon z dne 5. marca 2015, priloga 6.
CONCLUSION ON THE EXISTENCE OF AID
Poročilo o transfernih cenah, str. 13: „As of the Restructuring Date, LuxSCS' principal activities will be limited to those of an intangible holding company and a participant in the ongoing development of the Intangibles through the CSA.
Since the contested tax ruling fulfils all the conditions of Article 107(1) of the Treaty, it must be considered to constitute State aid within the meaning of that provision.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license.“
That aid results in a reduction of charges that should normally be borne by LuxOpCo in the course of its business operations and should therefore be considered as granting operating aid to LuxOpCo.
Dopis skupine Amazon z dne 20. aprila 2006, naslovljen na luksemburško davčno upravo (ki ga je sestavil davčni svetovalec skupine Amazon [Advisor 1]), str. 2: „EHT [LuxSCS], a wholly owned indirect subsidiary of Amazon.com Inc was created for the purpose of holding and developing intellectual property (by way of financial contribution only). […] EHT [LuxSCS] has an activity limited to the mere holding of Amazon's EU intellectual property, the shares in AEU and has concluded a limited number of legal agreements necessary for the Luxembourg structure to operate (as described under point 1.2 below).
BENEFICIARY OF THE AID
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).“ V točki 1.2 tega dopisa so opisane pogodbe, omenjene v uvodni izjavi 105.
The Commission considers the contested tax ruling to grant a selective advantage to LuxOpCo within the meaning of Article 107(1) of the Treaty, since it leads to a lowering of that entity's taxable profit and thus its corporate income tax liability in Luxembourg.
Še eno podjetje iz skupine, ki ga je družba LuxSCS večkrat financirala v omejenem obsegu, je bila družba Amazon Eurasia Holding Sarl ([20–30] milijonov EUR leta 2013).
However, the Commission notes that LuxOpCo forms part of a multinational corporate group, i.e. the Amazon group.
License Agreement For Pre-existing Intellectual Property in Assignment Agreement For Pre-existing Intellectual Property (licenčna pogodba za predhodno obstoječe pravice intelektualne lastnine in cesijska pogodba za predhodno obstoječe pravice intelektualne lastnine), ki sta ju družbi LuxSCS in ATI sklenili 1. januarja 2005.
Separate legal entities may be considered to form one economic unit for the purpose of the application of State aid rules.
Intellectual Property Assignment and License Agreement (licenčna in cesijska pogodba za pravice intelektualne lastnine), ki so jo družbe LuxSCS, Amazon.fr SARL, Amazon.de GmbH in Amazon.co.uk Ltd. sklenile 30. aprila 2006.
That economic unit is then considered to be the relevant undertaking benefitting from the aid measure.
V skladu s točko 1.8 dogovora o delitvi stroškov se za „predelana avtorska dela“ ( „Derivative works“) štejejo vsa nova dela, ki jih ustvari stranka dogovora o delitvi stroškov ali ki se zanjo ustvarijo na podlagi predhodno obstoječega materiala, ki je del intelektualne lastnine druge stranke, ali na podlagi dostopa do navedene intelektualne lastnine ali njene uporabe ( „any and all new works created by or for one Party [to the CSA] from preexisting material contained within, or as a result of access to or use of another Party's intellectual property, […]“).
As the Court of Justice has previously held, ‘[i]n competition law, the term ‘undertaking’ must be understood as designating an economic unit […] even if in law that economic unit consists of several persons, natural or legal’.
Dogovor o delitvi stroškov, oddelek 6, „License and Ownership“.
To determine whether several entities form an economic unit, the Court of Justice looks at the existence of a controlling share or functional, economic or organic links.
Kot je pojasnjeno v točki 6.4 dogovora o delitvi stroškov, je družba LuxSCS poleg licenc za neopredmetena sredstva, ki sta ji jih družbi A9 in ATI podelili v skladu z dogovorom, ohranila lastninsko pravico na vseh neopredmetenih sredstvih, h katerim je prispevala.
In the present case, LuxOpCo was fully controlled by LuxSCS during the relevant period, which in turn was controlled by US-based companies of the Amazon group.
Dogovor o delitvi stroškov, točka 1.13, ki se nanaša na „namen licence“ ( „Licensed Purpose“).
Moreover, as it is clear from the ruling request, it was the Amazon group, as controlled by Amazon.com, Inc., which took the decision to establish LuxOpCo in Luxembourg.
Dogovor o delitvi stroškov, oddelek 4, „Development Cost Allocation“ (Delitev stroškov razvoja), in oddelek 5, „Payments“ (Plačila).
In addition, transfer pricing, by its very nature, affects more than one group company, because a profit decrease in one company normally increases the profit of its counterparty.
Dogovor o delitvi stroškov, točka 9.12.
In the present case, the determination of LuxOpCo's taxable profit in Luxembourg influences the royalty payments to LuxSCS, since the level of the royalty corresponds to any profit recorded by LuxOpCo above [4-6] % of its operating expenses or 0,55 % of revenue, as agreed by the contested tax ruling.
Dogovor o delitvi stroškov, ki je veljal 5. januarja 2009, točka 2.3.
The reduction of LuxOpCo's tax liability in Luxembourg therefore not only benefits LuxOpCo, but also LuxSCS.
Kot je pojasnjeno v oddelku 1.1 dogovora o delitvi stroškov, so pravice intelektualne lastnine družbe A9, na katere se nanaša dogovor, omejene na pravice intelektualne lastnine v zvezi s tehnologijami iskanja in navigacije pri spletnem trgovanju, ki jih ima družba A9 v lasti ali kako drugače v posesti.
Moreover, since profit attributed to LuxSCS was not subject to taxation in Luxembourg, but, at best, subject to deferred taxation if and when it is distributed to its US-based partners, the contested tax ruling confers aid on the Amazon group as whole.
Med drugim gre za tehnologijo programske platforme skupine Amazon, videz evropskih spletišč, kataloge, funkcije iskanja in navigacije, logistični proces, obdelavo naročil, storitve za stranke in funkcije personalizacije.
Consequently, any favourable tax treatment afforded to LuxOpCo by the Luxembourg tax administration benefits not only LuxOpCo, but the Amazon group as a whole by providing additional financial resources to the entire group.
Za več podrobnosti glej uvodno izjavo 174 in naslednje.
Therefore, notwithstanding the fact that that group is organised in different legal personalities and the contested tax ruling concerns the tax treatment of LuxOpCo and LuxSCS, that group must be considered as a single economic unit benefitting from the contested aid measure.
Gre za zbrane podatke o izdelkih in strankah, med drugim mnenja strank, mnenja založnikov, informacije o izdelkih, imena strank, pretekli nakupi in drugi podatki.
COMPATIBILITY OF THE AID
In sicer registrirana blagovna znamka, trgovsko ime, slog, logotipi, predstavitev skupine Amazon in s tem povezana neopredmetena sredstva.
State aid shall be deemed compatible with the internal market if it falls within any of the categories listed in Article 107(2) of the Treaty and it may be deemed compatible with the internal market if it is found by the Commission to fall within any of the categories listed in Article 107(3) of the Treaty.
Točke 1.1, 1.4 in 1.11 dogovora o delitvi stroškov določajo: „Notwithstanding the foregoing, the parties expressly agree that the […][Intangibles] does not include any World Wide Web domain names.“
However, it is the Member State granting the aid which bears the burden of proving that State aid granted by it is compatible with the internal market pursuant to Articles 107(2) or 107(3) of the Treaty.
Kot je bilo pojasnjeno v sporočilu skupine Amazon z dne 12. junija 2015, je družba LuxSCS 16. decembra 2013 svojo udeležbo v družbi LuxOpCo prenesla na družbo Amazon Europe Core S.à r.l.
Luxembourg has not invoked any of the grounds for a finding of compatibility under either of those provisions for the State aid it has granted through the contested tax ruling.
Poročilo o transfernih cenah, str. 30.
Moreover, as explained in Recital 606, the aid granted by the contested tax ruling constitutes operating aid.
Sporočilo skupine Amazon z dne 5. marca 2015, točka 6, in notranji akt skupine Amazon: dopis skupine Amazon luksemburški davčni upravi z dne 14. aprila 2006, str. 2.
As a general rule, such aid can normally not be considered compatible with the internal market under Article 107(3) of the Treaty in that it does not facilitate the development of certain activities or of certain economic areas, nor are the tax advantages in question limited in time, declining or proportionate to what is necessary to remedy to a specific market failure in the areas concerned.
Poročilo o transfernih cenah, str. 13.
Consequently, the State aid granted to LuxOpCo and the Amazon group by Luxembourg is incompatible with the internal market.
Uradni prodajalec je subjekt, ki ima v lasti blago in ga ponuja v prodajo ter je odgovoren za pobiranje in plačilo davka na dodano vrednost.
UNLAWFULNESS OF THE AID
Spodnji dom (House of Commons) parlamenta Združenega kraljestva, Report on HMRC's 2011-2012 Accounts (poročilo o računovodskih izkazih za obdobje 2011–2012 davčne in carinske uprave Združenega kraljestva, HMRC) – Pisna dokazila družbe Amazon EU Sarl, ki jih je predložil Andrew Cecil (direktor za javne politike Unije, LuxOpCo, Luksemburg), 13. november 2012: „Amazon EU Sarl owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss.
According to Article 108(3) of the Treaty, Member States are obliged to inform the Commission of any plan to grant aid (notification obligation) and they may not put into effect any proposed aid measures until the Commission has taken a final position decision on the aid in question (standstill obligation).
From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.“ Na voljo na naslovu https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
The Commission notes that Luxembourg did not notify the Commission of any plan to grant the contested aid measure, nor did it respect the standstill obligation laid down in Article 108(3) of the Treaty.
Sporočilo skupine Amazon z dne 22. marca 2016, str. 1 in 2 ter priloga E.
Therefore, in accordance with Article 1(f) of Regulation (EU) 2015/1589, the contested tax ruling constitutes unlawful aid, put into effect in contravention of Article 108(3) of the Treaty.
Družba LuxOpCo je bila odgovorna za združevanje denarnih sredstev in upravljanje likvidnosti v okviru evropskih dejavnosti skupine Amazon; glej notranji akt skupine Amazon: Luxembourg Headquarters – Overview, str. od 11 do 17, in notranji akt skupine Amazon: Pre & Post Goldcrest Balance Sheet Analysis, str. 1, in notranji akt skupine Amazon: Advance Tax Agreement (vnaprejšnje davčno stališče), dopis skupine Amazon, naslovljen na […], 2. april 2014, točka 11, notranji akt skupine Amazon: „EU Policies and Procedures Manual“ z dne 1. maja 2006, str. 3.
RECOVERY
Dopis skupine Amazon z dne 14. aprila 2006, naslovljen na luksemburško davčno upravo, str. 2.
THE RECOVERY OBLIGATION
V davčni enoti je lahko matična družba zavezana davku kot skupina z eno ali več odvisnimi družbami.
Article 16(1) of Regulation (EU) 2015/1589 establishes an obligation on the Commission to order recovery of unlawful and incompatible aid.
Za namene davka od dohodkov pravnih oseb to pomeni, da se za odvisne družbe šteje, da sestavljajo davčno enoto z matično družbo.
That provision also provides that the Member State concerned shall take all necessary measures to recover unlawful aid that is found to be incompatible.
Da je matična družba upravičena do sistema davčne enote, mora imeti neposredno ali posredno vsaj 95-odstotni delež v osnovnem kapitalu odvisne družbe, matična družba enote in njene odvisne družbe pa morajo biti kapitalske družbe rezidentke v Luksemburgu, ki so v celoti zavezane davku od dohodkov pravnih oseb.
Commission Regulation (EC) No 794/2004 elaborates the methods to be used for the calculation of recovery interest.
Sporočilo skupine Amazon z dne 6. marca 2017, priloga 28a.
Finally, Article 16(3) of Regulation (EU) 2015/1589 states that ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow for the immediate an effective execution of the Commission decision’.
Glej oddelek 2.3.3.3.
NEW AID
Notranji akti skupine Amazon: Amended and Restated Service Agreement med družbama LuxOpCo in Amazon.fr SARL, Amended and Restated Service Agreement med družbama LuxOpCo in Amazon.fr Logistique SAS, Amended and Restated Service Agreement med družbama LuxOpCo in Amazon.co.uk Ltd., Amended and Restated Service Agreement med družbama LuxOpCo in Amazon Logistik GmbH ter Amended and Restated Service Agreement med družbama LuxOpCo in Amazon.de GmbH, vse z dne 1. maja 2006.
In accordance with Article 17 of Regulation (EU) 2015/1589, the power of the Commission to recover aid is subject to a limitation period of 10 years.
Glej uvodno izjavo (109).
The limitation period begins on the day on which the unlawful aid is awarded to the beneficiary either as individual aid or as aid under an aid scheme.
Pogodbe o izvajanju storitev, točka 4.1 (Fees): „In consideration of [EU Local Affiliate]'s performance of the Services, [LuxOpCo] shall pay [EU Local Affiliate] fees (the ‚Service Fees‘) equal to the Applicable Costs (as defined in Exhibit 1) incurred by [EU Local Affiliate] in providing the corresponding Services, plus the Applicable Markup set forth in Exhibit 1. […].
Any action taken by the Commission or by a Member State, acting at the request of the Commission, with regard to the unlawful aid interrupts the limitation period.
“ V skladu z določbami priloge 1 (Exhibit 1) so „upoštevni stroški“ vsota vseh operativnih stroškov, kot so določeni v skladu z računovodskimi načeli, splošno sprejetimi v ZDA, in so neposredno ali posredno povezani s storitvami, razen obrestnih odhodkov, dividend, ki jih izplačujejo lokalne evropske povezane družbe, stroškov menjave valute oz. vseh drugih stroškov, izključenih na podlagi skupnega dogovora, če se to šteje za potrebno.
Each interruption starts time running afresh.
„Upoštevni dodatek“ je delež upoštevnih stroškov, ki znaša med 3 % in 8 % glede na značilnosti zagotovljene storitve in lokalne evropske povezane družbe.
The limitation period is suspended for as long as the decision of the Commission is the subject of proceedings pending before the Court of Justice.
Kot je pojasnjeno v uvodnih izjavah pogodb o izvajanju storitev, se dodatek na stroške določi na podlagi „globalne ekonomske analize“ stopnje tržno naravnanega plačila za storitve, ki jih lokalne evropske povezane družbe zagotavljajo družbi LuxOpCo.
Finally, any aid with regard to which the limitation period has expired is deemed to be existing aid.
Licenčna pogodba, točka 2.1(a) in točka 1.5, ki se nanašata na namen licence (Licensed Purpose).
Amazon argues that any aid granted under the contested tax ruling is existing aid, because the contested tax ruling is an individual measure granted to it more than 10 years before the Commission started its State aid investigation into that ruling.
Točka 2.1(a) določa: „(a) ‚Exclusive Intellectual Property License Grant‘.