natgillin/translations-raw huggingface dataset:
In particular, in Amazon's submission of 5 March 2015, par.
What they wanted is they wanted to get it quickly, they wanted to make sure it was at the right price, it was convenient and those are the attributes.“
43 to 45 and 49: Amazon refers to Joined Cases C-106/09 P and C-107/99 P Commission and Spain v Government of Gibraltar and United Kingdom, para.
Glej oddelek 2.3.2.1.
72 and 73 and the case-law cited; Case C-6/12, P Oy, paragraph 17-19, case T-219/10 Autogrill, paragraph 29; and Case C-88/03, Portugal v Commission, paragraph 54 and the case law cited.
Amazon Final Transcripts, [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 5. november 2014, točka 976: 5–17.
Amazon illustrates this argument with reference to the tax rulings issued by Luxembourg and published by ICIJ.
Glej Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 905: 1–10: „So did the brand name help?
Among them Amazon identified 97 rulings, which, according to Amazon, are based on the residual profit split method and within financing arrangements allocate a non-unique return, i.e. fixed financial margin to a Luxembourg entity, while the residual profit is allocated to the holder of a financing instrument.
You know, I think that it wasn't helping in the sense of building selection and trying to get vendors to come on board locally. […].“
Amazon's submission of 5 March 2015, par.
Glej Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 810: 6–21: „Similar, yeah, with the local — yeah, so what's important to me like, you know, and the reason IP exists is that what's really important for UK seller or UK customer is that Amazon.co.uk where the customer knows in the UK, the brand name, the customer knows in the UK Amazon.co.uk that's what the customer types to go and visit our site, www.Amazon — you get it — Amazon.uk, whatever it is. As it is Amazon.fr, Amazon.de, Amazon.it because they are local brands — local brand names, you know, for each of these countries.
97.
I think that's very important.
Amazon's submission of 18 January 2016, p. 6.
Q. Okay.
Amazon's submission of 5 March 2015, par.
A. If you ask my dad, he knows Amazon.fr, you know, not Amazon.com because that's what he types, you know, to go to the France site to buy products in his local market.“ Glej tudi Amazon Final Transcripts, [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 5. november 2014, točka 976:5–17, kjer je pojasnjeno, da so v Nemčiji pri Amazon.de že od vsega začetka želeli, da bi se jih dojemalo kot nemško trgovino z nemškim osebjem, ki naročila obdeluje v Nemčiji in storitev ponuja nemškim strankam.
9.
Zato se je v Nemčiji ime Amazon.de izgovarjalo in se še vedno izgovarja po nemško in ne po angleško.
[Advisor 4], ‘Benchmark Company Search for European Management Companies for 2010-2012’, 5 February 2014.
Amazon Final Transcripts: [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 5. november 2014, točka 1001: 8–18: […].
Annex 11 to Amazon's comments to the Opening Decision.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4. november 2014, točka 772: 8–25: „Yeah, it did not.
The tax advisor limited the search to following countries: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and United Kingdom.
You know, the brand name, you know, Amazon was clearly a good name in books […].“
Following keyword search terms were used: management services, business management consultancy services, strategic consulting services, organisational planning services and other related services.
Tako je bilo zlasti v Evropi, kjer je bilo strankam težje pojasniti, da skupina Amazon ne prodaja samo knjig.
At the same time, the tax advisor excluded companies, which provide unrelated services (such as auditing, actuarial, advertising, brokering, communication, construction, designing and developing, manufacturing, IT, real estate and transportation services), operated as partnerships, operated in a dissimilar industry (utility and energy) and had insufficient qualitative information).
Glej pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 42, točke 8 do 25, str. 43, točke 1 do 14.
Total revenue minus total costs, where total costs equal total cost of goods sold plus total operating expense.
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 41, točke 14 do 21: […]; pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 106, točke 20 do 25, str. 107, točke 2 do 9: […].
Amazon's submission of 5 March 2015, Annex 14: [Advisor 2], ‘[Advisor 2] roll-forward analysis’.
Pričanje [prvi podpredsednik enote Business Development, Amazon Corporate LLC, US], 16. julij 2014, str. 117, točke 1 do 7.
Amazon refers to the France Telecom case (Commission Decision 2006/621/EC of 2 August 2004 on the State Aid implemented by France for France Télécom (OJ L 257, 20.9.2006, p. 11), paragraph 263, where the Commission refrained from recovery on the basis of novelty of the measure.
Glej uvodno izjavo 132.
EPICENTER describes itself as an independent initiative of six leading think tanks across the European Union.
Zapisnik seje poslovodstva družbe LuxOpCo z dne 9. aprila 2007.
It seeks to inform the EU policy debate and promote the principles of a free society by bringing together the economic expertise of its members.
Zapisnika sej poslovodstva družbe LuxOpCo z dne 12. aprila in 13. decembra 2010.
Amazon's submission of 18 January 2016, p. 8.
Zapisnik seje poslovodstva družbe LuxOpCo z dne 17. avgusta 2010.
As provided in that submission ‘[..] it is highly unlikely that Lux SCS would have been able to find an independent entity capable or willing enter into a licensing agreement if doing so entailed that the business risk would be supported by that independent entity.
Zapisnik seje poslovodstva družbe LuxOpCo z dne 23. avgusta 2010.
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.
Zapisnik seje poslovodstva družbe LuxOpCo z dne 22. julija 2011.
In practical terms, this meant entering into a contractual agreement where the royalty methodology is based on the licensee's being profitable and earning a return on its costs, rather than an arrangement that would create a risk of the licensee being loss making’.
Zapisnika sej poslovodstva družbe LuxOpCo z dne 21. avgusta 2007 in 12. oktobra 2009.
Amazon's submission of 18 January 2016, p. 11.
Zapisnik seje poslovodstva družbe LuxOpCo z dne 9. januarja 2008.
Amazon's submission of 18 January 2016.
Zapisnika sej poslovodstva družbe LuxOpCo z dne 29. januarja 2013 in 29. januarja 2014.
As further explained by Amazon: ‘Considering those circumstances, it was indeed rational for both parties to agree on a remuneration on the basis that the risks were borne by the licensor and the licensee received a return on costs, as this would incentivize the licensee to grow as quickly as possible, both in terms of geographies and product lines, and to maximize selection (rather than concentrate only on higher margin product lines)’.
Med drugim glej notranji akt skupine Amazon: zapisniki sej poslovodstva družbe LuxOpCo z dne 24. julija 2008, 18. marca 2010, 17. januarja 2011 in 7. aprila 2011.
TP Report, p. 50.
Spodnji dom (House of Commons) parlamenta Združenega kraljestva: ustne navedbe pred odborom za javne finance, predstavljene v ponedeljek, 12. novembra 2012: pričanje Cecil: „All the strategic functions for our business in Europe are based in Luxembourg.
Amazon's submission of 15 February 2016, Annex H.
That could be our retail business, our third-party-business, our transportation teams, our customer service, HR, finance-“.
Amazon's submission of 15 February 2016, p. 4.
Na voljo na spletnem naslovu:https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
Companies Algoriel, Decade, Seresco SA and Societe de Gestion de Terminaux Informatiques.
Spodnji dom (House of Commons) parlamenta Združenega kraljestva: poročilo HMRC o računovodskih izkazih za obdobje 2011–2012 – pisna dokazila družbe Amazon EU Sarl (LuxOpCo), ki jih je predložil Andrew Cecil, z dne 13. novembra 2012: „Amazon EU Sarl [LuxOpCo] owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss.
Company Solutec.
From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.“ Na voljo na spletnem naslovu: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
In Amazon's submission of 18 January 2016, p. 11, Amazon further explains that ‘[..] it was logical that the royalty contained a floor based on a percentage of royalties, which incentivized the licensee to maximize revenues (and share in the upside of doing so).
Glej sliko 3 in uvodno izjavo 180.
The corollary to that was a cap on the licensee's remuneration (based on a higher percentage of revenues) to ensure that the costs of the licensee were efficiently managed and did not increase too far out of line with revenue growth’.
Spodnji dom (House of Commons) parlamenta Združenega kraljestva: poročilo HMRC o računovodskih izkazih za obdobje 2011–2012 – pisna dokazila družbe Amazon EU Sarl, ki jih je predložil Andrew Cecil, z dne 13. novembra 2012: „Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
See: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU Sarl.
Amazon's submission of 22 July 2016: Amazon's Technology-Centric E-tailing-Business, p. 1.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.“ Na voljo na spletnem naslovu: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
As explained in this submission, p. 5, this calculation was made by [Advisor 1] in the 2017 ex post TP report.
Spodnji dom (House of Commons) parlamenta Združenega kraljestva: ustne navedbe pred odborom za javne finance, predstavljene v ponedeljek, 12. novembra 2012: pričanje Cecil: „The inventory of goods that are in our fulfilment centres across Europe belongs to Amazon EU Sarl [LuxOpCo] and does not belong to the local entities that we may have across Europe“; „Amazon.co.uk is a service company in the UK providing services to Amazon EU Sarl [LuxOpCo] for which it receives payment.“ Na voljo na spletnem naslovu: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/716/121112.htm.
GMS stands for Gross Merchandise Sales, which is total sales through Amazon's websites, i.e. sales in Amazon's own name and sales by third parties through Marketplace.
Glej tudi: Spodnji dom (House of Commons) parlamenta Združenega kraljestva: poročilo HMRC o računovodskih izkazih za obdobje 2011–2012 – pisna dokazila družbe Amazon EU Sarl (LuxOpCo), ki jih je predložil Andrew Cecil, z dne 13. novembra 2012: „Fulfilment and customer service centres located in the UK are operated by Amazon.co.uk Ltd, a UK company.
Amazon's submission of 29 May 2017: [Advisor 1] and [Advisor 1]: ‘Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC’, 25 May 2017.
Amazon.co.uk Ltd earns a margin on its operating costs for providing services performed in the UK to group companies, primarily to Amazon EU Sarl [LuxOpCo].
TP Report, p. 25-28, a royalty within a range of [10-15] % to [10-15] %, was considered arm's length.
The services provided include fulfilment and logistics services; customer support services; accountancy, tax, legal, human resources, localisation and similar back office services; merchandising and marketing support services; and purchasing assistance.“ Na voljo na spletnem naslovu: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
2017 ex post TP-report, p. 12: ‘LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5-10] % of net sales (or [3-3,5] % of GMS).
Glej sporočilo skupine Amazon z dne 22. julija 2016 „Amazon's Technology-Centric E-tailing-Business“.
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Advisor 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].’
Povzetek po končanem sojenju v zvezi s skupino Amazon, naknadno poročilo o transfernih cenah iz leta 2017, str. 34, točka 91.
2017 ex post TP Report, p. 13: ‘The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information’.
Glej pričanje [direktorja/direktorice divizije International Tax and Tax Policy, Amazon Corporate LLC, ZDA], 24. april 2014, str. 129, točke 18 do 25, str. 130, točka 2, 6–15: […].
2017 ex post TP Report, p. 12-13.
Glej pričanje [direktorja/direktorice divizije International Tax and Tax Policy, Amazon Corporate LLC, ZDA], 24. april 2014, str. 126, točke 9 do 25, str. 127, 2–25, str. 129, točke 2 do 5: […].
According to Table 1, the royalty rate is an aggregate of the following royalty rates: Technology [3-3,5] %, Marketing Intangibles [1-1,5] %, and Customer Information [0,5-1] % of GMS.
Glej elektronsko pošto [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US] z dne 16. junija 2008 (v: pričanje [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg] – dokaz 25): […]; pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 61, točke 8 do 25, str. 62, točka 2: […]; in pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 32, točke 14 do 25, str. 33, točke 2 do 25, str. 34, točke 2 do 12: […].
The buy-in payment for the customer information determined by the US Tax Court was converted by [Advisor 1] into a royalty rate proportionately to the value of the technology and marketing intangibles.
Pričanje [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18. september 2014, str. 41 do 106, točke 1121 do 1525, str. 107, točke 1 do 3: […].
2017 ex post TP Report, p. 12-13.
Pričanje [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7. maj 2014, str. 163, točka 25, str. 164, točke 1 do 8.
2017 ex post TP Report, p. 15-16.
Notranji akt skupine Amazon: „Amazon Who Is Our Customer DE Customers Report May 2016“, str. 6.
2017 ex post TP Report, p. 13: ‘The license of the Intangibles from LuxSCS to LuxOpCo is different, as the license comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA.
Notranji akt skupine Amazon: „Amazon Who Is Our Customer FR Customers Report June 2016“, str. 5.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary’.
Glej pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 227, točke 10 do 12: […]; pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 228, točke 2 do 8: […]; in pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 228, točke 9 do 21: […].
2017 ex post TP Report, p. 16.
Amazon Final Transcripts: [podpredsednik in direktor, odgovoren za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 5. november 2014, točka 1002: 2–12: „So even within a category, there is no magic key that you can just use to turn and everything works in the category.
By contrast, the 2017 ex post TP report appears to ignore the functional analysis in its application of the CUP method although the functional analysis is considered a determining factor in the comparability analysis; see the 1995 OECD TP Guidelines, paragraph 1.20.
It's calling vendors.
2017 ex post TP Report, p. 32.
It's sitting down with the people.
2017 ex post TP Report, p. 30.
The majority have local organizations.
2017 ex post TP Report, p. 33.
You need to convince them that this is a good thing in their local context, that you're going to drive sales and efficiencies, that you're going to not only cannibalize their business, but create incremental opportunity of growth for them.
Joined Cases C-20/15 P Commission v World Duty Free ECLI:EU:C:2016:981, paragraph 53 and the case-law cited.
It's a very local game.“
See Joined Cases C-106/09 P and C-107/09 P Commission v. Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732, paragraph 72 and the case-law cited.
Glej elektronsko pošto, ki jo je [podpredsednik divizije za finance v družbi Amazon Corporate LLC, ZDA] naslovil na [podpredsednika in finančnega direktorja v družbi Amazon Corporate LLC, ZDA], z dne 2. maja 2006: „Even though we've established Luxembourg as our European headquarters, we will continue to maintain our European country offices and operations facilities in their current locations throughout Europe.
Case C-494/06 P Commission v Italy and Wam ECLI:EU:C:2009:272, paragraph 54 and the case-law cited.
It's important that we maintain our local presence in these countries, as we want each site to reflect the tastes and preferences of our customers in these locations“; Amazon Final Transcripts: [podpredsednik enote Prodaja na drobno v Evropi, odgovoren za vse maloprodajne dejavnosti v Evropi, v družbi LuxOpCo, Luksemburg, nekdanji direktor, odgovoren za francoski trg, v družbi Amazon.fr SAS, Clichy, Francija], 5. november 2014, točka 909:10-17: „Brands are relevant on a national level.
See also Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 112.
Some customers shop some brands in some countries and other brands in other countries, right, so what would be important for us to understand is not what is selling somewhere else, it's what local customer needs and wants.
Case C-126/01 GEMO SA ECLI:EU:C:2003:622, paragraph 41 and the case-law cited.
And we had established a list of priority brands we'd have to look to go after and start with that“; in Amazon Final Transcripts: [direktor divizije za finance v družbi Amazon Instant Video Limited, London, Združeno kraljestvo, nekdanji vodja in direktor divizije za finance v družbi Amazon.co.uk, London, Združeno kraljestvo], 5. november 2014, točka 1100: 5–10: „Philips, for example, back at this period were very, very small in the UK, quite powerful in Germany.
Case 730/79 Phillip Morris ECLI:EU:C:1980:209, paragraph 11.
Panasonic, again, on this list, small in the UK, very strong in Germany.
Joined Cases T-298/97, T-312/97 etc.
So different focus from customers, different focus from competition.
Alzetta ECLI:EU:T:2000:151, paragraph 80.
So, yeah, they would look different.“
Case C-172/03 Heiser ECLI:EU:C:2005:130, paragraph 55.
Pripombe skupine Amazon na sklep o začetku postopka, uvodna izjava 101.
See also C-271/13 P Rousse Industry v Commission ECLI:EU:C:2014:175, paragraph 44; Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission ECLI:EU:C:2011:368, paragraph 136; Case C-156/98 Germany v Commission ECLI:EU:C:2000:467, paragraph 30, and the case-law cited.
Glej tudi poročilo o transfernih cenah, str. 13, in pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 209, točke 20 do 25, str. 210, točke 2 do 18: „Germans know how to purchase food for hundreds of years, right?
Case C-15/14 P Commission v MOL ECLI:EU:C:2015:362, paragraph 60.
They're not waiting for online store to sell, you know, there's supermarket for them.
See also Joined C-20/15 P and C-21/15 P Commission v. World Duty Free Group ECLI:EU:C:2016:981, paragraph 55 and Case C-270/15 P Belgium v Commission ECLI:EU:C:2016:489, paragraph 49.
They're all well fed.
Case C-211/15 P Orange v. Commission ECLI:EU:C:2016:798, paragraphs 53 and 54.
They all know how to feed their families.
Case C-143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke ECLI:EU:C:2001:598, paragraph 41.
So, if you entered the segment, the selection is one of the most attractive points, because if you picture your store where you buy your noodles, for example, then this store would only have like ten, 50 different kinds of noodles, but I can tell you here in Europe we have 6000 different kind of noodles.
Case 173/73 Italy v. Commission ECLI:EU:C:1974:71, paragraph 13.
So, when I tasked my team to launch consumer products food, I said please, go build the biggest noodle shelf in Germany, so at least in one area customers can be sure whenever they think about noodles, I go to Amazon because they have all the noodles.
See Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 78; Case C-222/04 Cassa di Risparmio di Firenze and Others ECLI:EU:C:2006:8, paragraph 132; Case C-522/13 Ministerio de Defensa and Navantia ECLI:EU:C:2014:2262, paragraphs 21 to 31.
They have the organic noodle, they have the Italian handmade, they have the fresh, they have the dry, they have the Japanese rice noodle.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 v. Commission ECLI:EU:C:2005:266, paragraph 95.
They have the import.
That the focus in transfer pricing is on the pricing of intra-group transactions clearly follows from paragraph 1.6 of the 2010 OECD TP Guidelines: ‘Because the separate entity approach treats the members of an MNE [multinational enterprise] group as if they were independent entities, attention is focused on the nature of the transactions between those members and on whether the conditions thereof differ from the conditions that would be obtained in comparable uncontrolled transactions. Such an analysis of the controlled and uncontrolled transactions, which is referred to as a ‘comparability analysis’, is at the heart of the application of the arm's length principle ’.
You know, there's a thousand kinds of noodles“; in pričanje [podpredsednika in direktorja, odgovornega za nemški trg, v družbi Amazon Deutschland Services GmbH, München, Nemčija], 13. junij 2014, str. 227, točke 16 do 25:„People know how to buy shoes, apparel, everything, so it only makes sense to bring something where I believe I can win the customer.