natgillin/translations-raw huggingface dataset:
Amazon.com Inc., 2002 Annual Report, p. 2.
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.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.“
See also TP Report, p. 6-7.
Glej sporočilo skupine Amazon z dne 22. julija 2016 z naslovom „Amazon's Technology-Centric E-tailing-Business“, str. 3.
Amazon Post trial brief, p. 81, par.
Naveden je ta primer: „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.“
253.
Glej sporočilo skupine Amazon z dne 22. julija 2016 z naslovom „Amazon's Technology-Centric E-tailing-Business“, str. 1.
The term ‘EU websites’ as used throughout this Decision excludes www.amazon.nl, since this website was launched after the period subject to review in this Decision.
Tehnologijo strojne opreme sestavlja fizična oprema, zlasti strežniki.
Amazon.com Inc., 2016 Annual report, p. 3.
Glej sporočilo skupine Amazon z dne 22. julija 2016 z naslovom „Amazon's Technology-Centric E-tailing-Business“, str. 2 in 3.
Amazon.com Inc., 2016 Annual report, p. 4 and 67.
En ekvivalent polnega delovnega časa ustreza uram, ki jih opravi en zaposleni s polnim delovnim časom.
The term ‘EU Local Affiliates’ as used throughout this Decision includes Amazon.co.uk Ltd, Amazon.fr SARL, Amazon.fr Logistique SAS, Amazon.de GmbH and Amazon Logistik GmbH which all were EU Local Affiliates as of 1 May 2006.
Sporočilo skupine Amazon z dne 20. januarja 2017, str. 2 do 4; notranji akt skupine Amazon: „EU Policies and Procedures Manual“ z dne 1. maja 2006.
TP Report, p. 12.
Sporočilo skupine Amazon z dne 8. februarja 2017, str. 1 in 2, in pričanje [direktorja/direktorice divizije International Tax and Tax Policy, Amazon Corporate LLC, ZDA], 24. aprila 2014, str. 200, točke 23 do 201, točka 3: […].
Amazon's submission of 5 March 2015: Annex 6.
V skladu s sporočilom skupine Amazon z dne 8. februarja 2017, str. od 1 do 3, sta družbi LuxSCS in LuxOpCo 29. decembra 2006 sklenili sporazum o odprtju kreditne linije za namene upravljanja denarnih sredstev.
TP Report, p. 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.
Ta sporazum je bil nato spremenjen in preoblikovan 1. marca 2007, 1. januarja 2009, 1. aprila 2011 in 1. januarja 2012.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license’.
„Back-to-back-activity: EHT [LuxSCS] will lend its funds to AEU [LuxOpCo] on an interest-bearing basis, and AEU [LuxOpCo] will invest the funds,“ in „[…] all of the financing transactions existing between EHT [LuxSCS] and AEU [LuxOpCo] will be merged into one single debt instrument, which will have the characteristics of a Credit Facility.“ Glej sporočilo skupine Amazon z dne 5. marca 2015, priloga 22, str. 7.
Amazon's letter of 20 April 2006 to the Luxembourg tax administration (as drafted by Amazon's tax advisor [Advisor 1]), p. 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).
Sporočilo skupine Amazon z dne 8. februarja 2017, str. 2.
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).’
Letni računovodski izkazi družbe LuxOpCo za obdobje 2006–2013.
Point 1.2 of this letter describes the agreements described in Recital 105 of this decision.
Opredelitev upoštevnih stroškov je navedena v opombi 61.
LuxSCS annual financial reports 2005-2013.
Vse pogodbe o izvajanju storitev vsebujejo enake določbe o uporabi neopredmetenih sredstev (oddelek 3), nadomestilu (oddelek 4), statusu in odgovornostih pogodbenih strank (oddelek 5), zaupnosti (oddelek 6), pogojih in prenehanju pogodbe (oddelek 7) in višji sili (oddelek 8) ter splošne določbe (oddelek 9).
The intracompany loan by LuxSCS to LuxOpCo increased in the period under review to EUR [2-2,5] billion in 2013.
Opredelitev upoštevnih stroškov iz Exhibit 1 je popolnoma enaka v vseh pogodbah o izvajanju storitev.
Other group company provided with some limited financing by LuxSCS was Amazon Eurasia Holding Sarl (EUR [20-30] million in 2013).
Pogodbe o izvajanju storitev, točka 2.1 (General).
License Agreement For Pre-existing Intellectual Property and Assignment Agreement For Pre-existing Intellectual Property, both between LuxSCS and ATI as of 1 January 2005.
Pogodba o izvajanju storitev med Amazon.fr Sarl in LuxOpCo, točki 2.2 (Fulfillment Services) in 2.3 (Customer and Merchant Services).
Amended and restated agreement to share costs and risks of intangible development between LuxSCS, ATI and A9 as of 1 January 2005.
Pogodba o izvajanju storitev med Amazon.de GmbH in LuxOpCo, točki 2.2 (Customer and Merchant Services) in 2.3 (Support Services).
The cost sharing agreement prior to the 2005 CSA was concluded between LuxSCS and A9 and was effective as of 7 June 2004.
Pogodba o izvajanju storitev med Amazon.fr Logistique SAS in LuxOpCo, točka 2.2 (Fulfillment Services).
The CSA was again amended and restated as effective as of 5 January 2009 and again amended as effective as of 1 January 2014.
Pogodba o izvajanju storitev med Amazon Logistik GmbH in LuxOpCo, točka 2.2 (Fulfillment Services).
Intellectual Property Assignment and License Agreement between LuxSCS, Amazon.fr SARL, Amazon.de GmbH and Amazon.co.uk Ltd as of 30 April 2006.
Pogodba o izvajanju storitev med Amazon.co.uk Ltd. in LuxOpCo, točke 2.2 (Fulfillment Services), 2.3 (Customer and Merchant Services) in 2.4 (Support Services).
Pursuant to the CSA, paragraph 1.8, ‘Derivative works’ means ‘any and all new works created by or for one Party [to the CSA] from pre-existing material contained within, or as a result of access to or use of another Party's intellectual property, […]’.
Pogodbe o izvajanju storitev, točka 5.1 (No Agency).
CSA, section 6 (License and Ownership).
Pogodbe o izvajanju storitev, točka 5.2 (Provider Obligations).
As set out in the CSA, paragraph 6.4, besides the licenses to the Intangibles provided by A9 and ATI to LuxSCS under the CSA, LuxSCS retained the title and ownership to all Intangibles contributed by it.
Pogodbe o izvajanju storitev, točka 5 (Status and Liabilities of the Parties).
CSA, paragraph 1.13 on the ‘Licensed Purpose’.
Kot je pojasnjeno v oddelku 2.3.2.1, je skupina Amazon navedla izbiro, ceno in enostavnost uporabe kot ključne gonilne sile njene spletne maloprodajne dejavnosti.
CSA, section 4, ‘Development Cost Allocation’ and section 5, ‘Payments’.
Upoštevni dodatek za Amazon.fr Sarl znaša [3–3,5] % za storitve za stranke in trgovce ter [5–10] % za storitve podpore.
CSA, paragraph 9.12.
Upoštevni dodatek za Amazon.de GmbH znaša [3–3,5] % za storitve za stranke in trgovce ter [4–4,5] % za storitve podpore.
CSA as effective on 5 January 2009, paragraph 2.3.
Upoštevni dodatek za Amazon.fr Logistique SAS znaša [5–10] % za storitve obdelave naročil.
As explained in the CSA, section 1.1, A9's contribution of IP rights to the CSA is limited to the intellectual property rights owned or otherwise held by A9 with respect to ecommerce search and navigation technologies.
Upoštevni dodatek za Amazon Logistik GmbH znaša [5–10] % za storitve obdelave naročil.
These include the technology for Amazon's software platform, appearance of the EU websites, catalogues, search and navigation functions, logistics process, order processing, customer service and personalisation functions.
Upoštevni dodatek za Amazon.co.uk Ltd. znaša [3–3,5] % za storitve obdelave naročil, [3–3,5] % za storitve za stranke in trgovce ter [4–4,5] % za storitve podpore.
This is a collection of data on products and customers.
Pristopnina je bila plačana v sedmih obrokih.
It includes customer reviews, publisher reviews, product data, customer names, purchase histories and other data.
Prvi obrok je bil plačan leta 2005 in je znašal 73,22 millijona USD (52,35 millijona EUR).
As explained in Amazon's submission of 21 August 2015, LuxSCS took over the legal ownership of the European customer data accumulated by Amazon Int'l Sales, Inc. and Amazon Int'l Marketplace, Inc. as part of the restructuring of the European operations.
V dogovoru o delitvi stroškov se v točki 1.10 za „Development Program“ štejejo „the activities of a Party within the scope and principles set forth under Section 2“.
The customer database was subsequently further developed and maintained by LuxOpCo.
Kot je navedeno v dogovoru o delitvi stroškov, oddelek 2, točka 2.1, sta se pogodbeni stranki dogovorili: „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.
These include the trade mark, trade name, style, logos, presentation of Amazon and associated intangible assets.
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].
CSA, paragraphs 1.1, 1.4 and 1.11 provide: ‘Notwithstanding the foregoing, the parties expressly agree that the […][Intangibles] does not include any World Wide Web domain names’.
All such activities shall be included in the Development Program except to the extent specifically excluded by mutual, written agreement of the Parties.“
As explained in Amazon's submission of 12 June 2015, LuxSCS transferred the shares in LuxOpCo to Amazon Europe Core S.à r.l. on 16 December 2013.
V dogovoru o delitvi stroškov se v točki 1.9 za „Development Costs“ štejejo „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“.
TP Report, p. 30.
Stroški razvoja so opredeljeni v skladu s točko 3.3.
Amazon's submission of 5 March 2015, rec.
Kot je navedeno v dogovoru o delitvi stroškov, in sicer v točki 3.2 o „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. “
6 and Amazon internal document: Amazon's letter to the Luxembourg Tax Administration of 14 April 2006, p. 2.
Kot so registrirane blagovne znamke, trgovska imena, imena domen, slog, logotipi in predstavitev skupine Amazon.
TP Report, p. 13.
Sporočilo skupine Amazon z dne 21. avgusta 2015, priloga 12: CSA Annual Summary Reports.
The seller of record is the entity which owns and offers the goods for sale and which is responsible for collection and payment of value added tax.
Dogovor o delitvi stroškov, oddelek 4 in Exhibit D (ki je veljal 5. januarja 2009).
The Parliament of the United Kingdom, House of Commons: Report on HMRC's 2011-2012 Accounts — Written evidence from Amazon EU Sarl by Andrew Cecil (Director EU Public Policy, LuxOpCo, Luxembourg), 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. From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.’
V skladu z oddelkom 4 dogovora o delitvi stroškov (Development Cost Allocation) je bilo treba pripraviti letno poročilo o delitvi stroškov („Annual Cost Sharing Report“), da bi se določila letna plačila za delitev stroškov, ki jih je morala izvesti vsaka stranka dogovora.
Available at: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
Letna poročila o delitvi stroškov za leta od 2005 do 2014 je skupina Amazon predložila v svojem sporočilu z dne 21. avgusta 2015.
Amazon's submission of 22 March 2016, p. 1-2 and annex E thereto.
Kot so bila izračunana v skladu oddelkoma 4 (Development Cost Allocation) in 5 (Payments) dogovora o delitvi stroškov.
LuxOpCo managed the cash pooling and liquidity management of Amazon's European operations; cf.
Dogovor o delitvi stroškov, oddelek 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 […].
Amazon internal document: Luxembourg Headquarters – Overview, p. 11-17 and Amazon internal document: Pre & Post Goldcrest Balance Sheet Analysis, p. 1 and Amazon internal document: Advance Tax Agreement, Letter of Amazon to Mr […], 2 April 2014, par.
“V oddelku 4 je določena razporeditev stroškov razvoja.
11 and Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 3.
Sporočilo skupine Amazon z dne 27. februarja 2017, str. 4–5.
Amazon's letter of 14 April 2006 to the Luxembourg Tax Administration, p. 2.
Dogovor o delitvi stroškov, točka 8.1 (Initital Period).
In a fiscal unity (le régime d'intégration fiscal), a parent company may be taxed as a group together with one or more of its subsidiaries.
Dogovor o delitvi stroškov, točka 8.2 (Immediate Termination upon Notice for Change in Control or Substantial Encumbrance).
For corporate income tax purposes, this means that the subsidiaries are deemed to have been absorbed by the parent company.
Dogovor o delitvi stroškov, točka 8.3 (Termination After Failure to Cure for Failure of Performance).
Amazon's submission of 6 March 2017, Annex 28a.
Dogovor o delitvi stroškov, ki je veljal 5. januarja 2009, Exhibit B, Functions and Risks.
See Section 2.3.3.3.
Exhibit B v zvezi s tem določa: „[t]his list is representative of the functions and risks to be undertaken by the Parties.
Amazon internal documents: the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr SARL, the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr Logistique SAS, the Amended and Restated Service Agreement between LuxOpCo and Amazon.co.uk Ltd, the Amended and Restated Service Agreement between LuxOpCo and Amazon Logistik GmbH, and the Amended and Restated Service Agreement between LuxOpCo and Amazon.de GmbH, all as of 1 May 2006.
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.“
See Recital 109.
V dogovoru o delitvi stroškov se za „European Territory“ štejejo „all the countries included within the meaning of the term ‚European Country‘ as defined in Section 1.12 hereof “.
Services Agreements, paragraph 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. […]. ’
V oddelku 1.12 se za „European Country“ šteje „(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. “
Exhibit 1 provides that the ‘Applicable Costs’ is the sum of all operating expenses, as determined pursuant to generally accepted accounting principles in the US, directly and indirectly related to the Services, excluding interest expense, dividends paid by EU Local Affiliate, foreign exchange expense or any other expense excluded by mutual agreement, as deemed appropriate.
Zdi se, da izraz „raziskovalni program“ v dogovoru o delitvi stroškov ni bil opredeljen.
The ‘Applicable Markup’ is a percentage of the Applicable Costs which varies from 3 – 8 % depending on the characteristics of the service provided and the EU Local Affiliate.
Ta izraz se razume, kot da se nanaša tudi na razvojni program.
As explained in the Recitals to the Service Agreements, the cost plus mark-up is determined on basis of a ‘comprehensive economic analysis’ of the arm's length rate of compensation for the services provided by the EU Local Affiliates to LuxOpCo.
Sporočilo skupine Amazon z dne 27. februarja 2017.
License Agreement, paragraph 1.4: ‘European Country’ means ‘(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Time [30 April 2006], 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.int/abc/governments/index_en.htm#, or any successors thereto or replacements thereof. ’
Sporočilo skupine Amazon z dne 12. aprila 2017.
License Agreement, paragraph 2.1(a), and paragraph 1.5 on the Licensed Purpose.
Obvestilo o premalo plačanem davku je uraden dopis, s katerim IRS obvesti davčnega zavezanca o zaostalem plačilu davka ter o morebitnih kaznih in obrestih.
Paragraph 2.1(a) provides: ‘(a) ‘Exclusive Intellectual Property License Grant’.
Obvestilo vsebuje pojasnilo o davčnih prilagoditvah, načinu njihovega izračuna in možnostih, ki jih ima davčni zavezanec.
Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property during the Term, solely for the Licensed Purpose, to: (i) make, use, reproduce, copy, modify, translate, integrate into or extract from a database and create derivative works of Amazon EHT [LuxSCS] Intellectual Property; (ii) publicly perform or display, import, broadcast, transmit, distribute and communicate to the public by any means whatsoever, including but not limited to wire or wireless transmission process, using broadcasting, satellite, cable or network, license, offer to sell, and sell, rent, lease or lend originals and copies of, and otherwise commercially or non-commercially exploit any Amazon EHT [LuxSCS] Intellectual Property (and derivative works thereof); and (iii) sublicense to Affiliates or third parties the foregoing rights, including the right to sublicense to further third parties. […]. ’
Če davčni zavezanec izpodbija odmero, lahko vloži pritožbo na zveznem davčnem sodišču ZDA.
Amazon internal document: License Agreement, paragraph 2.5 (License Fee), and Exhibit A.
Procesni memorandum IRS (tožena stranka), str. 1 [doc 661-1957].
Such Intangibles were referred to as ‘Derivative Works’ in the License Agreement, which according to paragraph 1.3 means ‘any and all new works created by or for AEU [LuxOpCo] from pre-existing material contained within, or as a result of access to or use of the Amazon EHT [LuxSCS] Intellectual Property [including the Intangibles][…]’.
Povzetek po končanem sojenju v zvezi s skupino Amazon, str. 6–7.
Amazon internal document: License Agreement, paragraph 2.1(b): ‘AEU [LuxOpCo] irrevocably and exclusively assigns and agrees to assign to Amazon EHT [LuxSCS], its successors, and assigns, all right, title, interest and ownership in and to any and all Derivative Works of the Amazon EHT [LuxSCS] Intellectual Property created by or for AEU [LuxOpCo] as provided under Section 2.1(a)’.
IRS lahko izda vabilo vsem osebam z informacijami, ki „bi lahko bile pomembne“ za njeno preiskavo.
License Agreement, section 9.2: ‘(a) AEU [LuxOpCo] shall, at its sole expense, use its best efforts to prevent, investigate, and prosecute any unauthorised use of any Amazon EHT [LuxSCS] Intellectual Property.
Na podlagi te pristojnosti lahko od osebe zahteva, naj se zglasi na imenovanem kraju ter predloži knjige in dokumente ali priča pod prisego; glej: https://www.irs.gov/pub/irs-wd/0950044.pdf.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT [LuxSCS] of any such unauthorised use that comes to the AEU [LuxOpCo]'s attention.
Sodba zveznega davčnega sodišča ZDA ne vsebuje zadnje količinske opredelitve prilagoditev pristopnin in plačil na podlagi dogovora o delitvi stroškov, ki jih mora družba LuxSCS plačati ZDA.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorised use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement any may retain all recoveries from any such suits.’
Metoda primerljivih transakcij med nepovezanimi osebami je metoda transfernih cen, ki se uporablja v ZDA in je podobna metodi primerljivih prostih cen (metoda CUP), določeni v smernicah OECD.
See also License Agreement, paragraph 2.3 (Maintenance) and paragraph 9.5 (Compliance, Data Protection).
Amazon Final Transcripts: [podpredsednik Technology – Software Development, Amazon Corporate LLC, ZDA, nekdanji podpredsednik Kindle, Amazon Corporate LLC, ZDA], 18. november 2014, točka 3549: 10–25; točka 3550: 1–10, „Volume impacted deal pricing pretty significantly.