natgillin/translations-raw huggingface dataset:
COMMENTS FROM INTERESTED PARTIES
Družba LuxOpCo je bila določena za testno stranko, ker izvaja needinstvene funkcije v razmerju do družbe LuxSCS, ki ima v lasti edinstvene ključne vire vrednosti za evropsko dejavnost.
COMMENTS FROM AMAZON
V drugi fazi metode porazdelitve preostalega dobička se ves preostali dobiček ali izguba razdeli med udeležence glede na funkcije in tveganja, ki jih prevzemajo.
AMAZON'S COMMENTS ON ALLEGED LEGAL ERRORS
Logično je, da bolj kot so funkcije in tveganja udeleženca edinstveni, višje je plačilo, do katerega je upravičen v skladu z metodo porazdelitve preostalega dobička.
Amazon argued that the Commission did not correctly identify the reference framework and did not prove the selectivity of the measure in its Opening Decision.
V poročilu o transfernih cenah je bil preostali dobiček dodeljen družbi LuxSCS ob upoštevanju njenih edinstvenih funkcij in znatnih tveganj, ki jih je prevzela, v primerjavi s funkcijami in tveganji družbe LuxOpCo.
According to Amazon, the contested tax ruling should be reviewed against a specific rule of national law and/or administrative practice and not the corporate tax system as a whole.
Drugič, kar zadeva ekonomsko logiko, na kateri temelji metoda določanja transfernih cen, je skupina Amazon pojasnila, da je družba LuxSCS želela svoje izvajalce spodbuditi k delovanju, ki prispeva k uspešnosti globalne strategije skupine Amazon.
Therefore, the correct reference framework to assess the contested tax ruling is the arm's length principle as laid down in Article 164(3) and Article 18 LIR, together with the relevant administrative practice applying the provisions in question.
Če bi skupina Amazon sklenila licenčno pogodbo s tretjo osebo, bi bilo razumno treba zagotoviti, da bi bil imetnik licence sposoben uresničiti vse potrebne naložbe in bi imel interes za to ter da bi bile predvidene tudi vse ustrezne spodbude, da bi sledil strategiji skupine Amazon, da se čim bolj poveča izbira in ponudijo najboljše cene.
According to Amazon, there could only be a State aid concern if the contested tax ruling deviated from the normal interpretation and application of the arm's length principle in Luxembourg.
Po mnenju skupine Amazon metoda licenčnine zagotavlja, da je družba LuxOpCo dobičkonosna in ne tvega poslovanja z izgubo.
Amazon argued that the widespread use of the residual profit split method revealed in the LuxLeaks database by the International Consortium of Investigative Journalists illustrates that the contested tax ruling did not deviate from the administrative practice of the Luxembourg tax administration.
To tveganje je bilo precej realno, saj v obdobju, v katerem je bilo zahtevano zadevno vnaprejšnje davčno stališče, trg spletne prodaje na drobno še ni bil razvit in so spletni trgovci na drobno imeli izgube, družba LuxOpCo pa je poslovala na trgu, za katerega so bile značilne ostra konkurenca in nizke stopnje dobička.
Amazon also argued that the Commission did not demonstrate the selectivity of the measure and referred to the cases where characteristics of non-selective measures were stipulated.
S tega vidika plačilo imetniku licence glede na njegove stroške spodbuja strategijo rasti namesto strategije kratkoročnega dobička.
AMAZON'S COMMENTS ON THE DOUBTS EXPRESSED IN THE OPENING DECISION
Plačilo družbe LuxSCS je bilo določeno na podlagi strukture, pri kateri se je pričakovala nestabilnost evropske dejavnosti.
Amazon's comments on the doubts expressed in the Opening Decision largely coincide with those of Luxembourg, insofar as it also argued that the ruling request was accompanied by a transfer pricing report and that that request was vigorously scrutinised.
Če bi bila določena licenčnina, ki bi ustrezala fiksnemu deležu prodaje, bi družba LuxOpCo več let poslovala z izgubo.
Amazon further argued that the transfer pricing method chosen, the residual profit split, is not only in line with the OECD TP Guidelines, but also with Luxembourg transfer pricing rules and administrative practice.
Skupina Amazon se v zvezi s tem sklicuje na višino licenčnine, ocenjeno v poročilu o transfernih cenah .
Amazon explained that the Intangibles which LuxSCS makes available to LuxOpCo under the License Agreement consist of the entirety of intellectual property, proprietary rights and any other intangible assets owned and developed by LuxSCS pursuant to an agreement with Amazon affiliates, or licensed from Amazon affiliates or entities otherwise associated with LuxSCS.
Po njenem mnenju bi bila s tem ogrožena sposobnost družbe LuxOpCo, da trajno ustvarja dobiček.
It explained the role of LuxSCS compared to that of LuxOpCo and argued that, since LuxOpCo is an operating company that does not own unique resources, whereas LuxSCS owns, maintains and develops unique and difficult-to-value key value drivers, LuxOpCo is the least complex entity in that relationship.
Skupina Amazon je v zvezi s tem opozorila tudi, da družba LuxOpCo ni bila finančno sposobna prenesti take izgube.
Therefore, under the residual profit split method, the TNMM is used in the first step to determine the return for the non-unique contributions by LuxOpCo, which has been designated as the ‘tested party’.
Tretjič, kar zadeva izbiro kazalnika na ravni dobička, je Komisija po preučitvi poročila o transfernih cenah, ki so ga luksemburški organi predložili v odgovor na sklep o začetku postopka, od Luksemburga in skupine Amazon zahtevala, naj navedeta, ali je bil dodatek, uporabljen za določitev tržno naravnanega plačila družbe LuxOpCo, izračunan na podlagi stroškov blaga in operativnih stroškov, kot je navedeno v opisu finančne analize iz poročila o transfernih cenah, ali na podlagi „čiste letne prodaje“.
The residual profit is then fully allocated to LuxSCS to reflect the fact that its contribution is essential to the European business.
Skupina Amazon je pojasnila, da je donosnost družbe LuxOpCo temeljila na dodatku v višini [4–6] % na operativne stroške, brez stroškov blaga, surovin in potrošnega materiala.
Amazon added that LuxSCS's contributions, for which it is remunerated as a result of the transfer pricing arrangement endorsed by the contested tax ruling, consist not only of the sublicensing of Intangibles, but also of the assumption of risks associated with LuxOpCo's operations.
Potrdila je, da je razpon, sporočen v poročilu o transfernih cenah (od (2,3 % do 6,7 %, z mediano, ki znaša 4,3 %), vključeval stroške blaga, surovin in potrošnega materiala primerljivih podjetij.
By holding and financing the development of the Intangibles, LuxSCS took on significant risks, since it had to make the payments under the CSA.
Navedba deleža čistega letnega prometa v preglednici, ki prikazuje rezultate pregleda primerljivih podjetij, je bila vključena za prikaz, da so zneski tehtana povprečja glede na letno prodajo za določeno leto.
The risk borne by LuxSCS stems from the uncertainty inherent to funding R & D development.
Kar zadeva izključitev stroškov blaga, surovin in potrošnega materiala iz stroškov družbe LuxOpCo, je skupina Amazon pojasnila, da so bili stroški blaga, surovin in potrošnega materiala primerljivih podjetij omejeni, medtem ko je bila pri družbi LuxOpCo ocena teh stroškov znatna.
If the R & D activities do not generate any Intangibles to be successfully exploited, the parties to the CSA would have incurred significant losses.
Če bi bili ti stroški vključeni v dodatek, bi bil rezultat izkrivljen.
LuxSCS has the ability to control the business risks associated with the Intangibles, since LuxSCS exercises its control and development of the Intangibles through its participation in the CSA.
Če bi bili stroški blaga, surovin in potrošnega materiala izključeni iz izračuna kazalnika na ravni dobička primerljivih subjektov, navedenega v poročilu o transfernih cenah, bi po navedbah skupine Amazon dodatek v vsakem primeru znašal med 3,7 % in 7,6 %, mediana pa 4,9 %.
Therefore, it is not necessary for LuxSCS to have employees of its own.
Skupina Amazon je predložila preglednico, ki vključuje sedem podjetij, uporabljenih za referenco v poročilu o transfernih cenah, pri katerih je bil dodatek na operativne stroške prav tako izračunan z izključitvijo stroškov blaga, surovin in potrošnega materiala.
Furthermore, in a situation where LuxOpCo would face losses, the Intangibles could be licensed to another company and therefore the control over exploitation of the Intangibles effectively lies with LuxSCS.
Podatki so bili sporočeni samo za pet od sedmih podjetij.
Finally, as owner of the highly valuable Intangibles, LuxSCS has the financial capacity to absorb risks if these would materialise.
Medtem ko pri štirih od petih podjetij, za katere so bili sporočeni podatki, dodatki na operativne stroške niso bili znatno višji od dodatka na skupne stroške, je bil pri enem podjetju dodatek na operativne stroške približno petkrat višji od dodatka na skupne stroške.
LuxSCS could also rely on the cash flow from expected royalty income to fund future investment aimed at maintaining and upgrading the Intangibles.
Na podlagi tega je bil v poročilu o transfernih cenah uporabljen dodatek v višini [4–6] % za finančne napovedi, ki jih je skupina Amazon predložila za določitev upoštevne običajne donosnosti družbe LuxOpCo.
Amazon further argued that the application of the CUP method to determine a fixed-rate royalty would have produced more volatile results, exposing LuxOpCo to the risk of incurring losses, and that therefore that method was abandoned.
Konkretno je bila donosnost družbe LuxOpCo izračunana s pomnožitvijo vsote operativnih stroškov družbe LuxOpCo in stroškov, ki naj bi jih imele evropske povezane družbe, medtem ko stroški blaga, surovin in potrošnega materiala niso bili vključeni v osnovo za izračun (navedena je preglednica 2, v kateri je povzet ta izračun, kot je naveden v poročilu o transfernih cenah).
In any event, the Luxembourg tax administration has to start the transfer pricing analysis on the basis of the methodology selected by the taxpayer.
Četrtič, Komisija je opozorila, da v poročilu o transfernih cenah ni nikjer omenjen mehanizem spodnje in zgornje meje, opisan v zahtevi za vnaprejšnje davčno stališče.
Amazon recalled that the application of any transfer pricing method typically produces a range of figures, all of which are equally reliable.
Skupina Amazon je na vprašanje Komisije glede te opustitve na sestanku 28. oktobra 2015 pojasnila, da mehanizem spodnje in zgornje meje ne povzroči, da je plačilo družbe LuxOpCo zunaj razpona primerljivih tržnih cen.
Transfer pricing is not an exact science and any transfer pricing analysis will inherently result in a range of arm's length outcomes and a conclusion on an arm's length price and not the arm's length price.
SPOROČILO GLEDE INFORMACIJ, KI JIH JE PREDLOŽILA DRUŽBA X
Moreover, referring to the OECD TP Guidelines, Amazon argued that transfer pricing requires the exercise of judgement.
Skupina Amazon dvomi, da je družba X v resnici primerljiva z družbo LuxOpCo.
Therefore, a certain margin of appreciation is essential to keep the corporate tax system manageable.
Poleg tega trdi, da se informacije, ki jih je poslala družba X, ne bi smele upoštevati pri oceni zadevnega vnaprejšnjega davčnega stališča, ker ne skupina Amazon ne luksemburški organi teh informacij niso imeli niti ob vložitvi zahteve za vnaprejšnje davčno stališče leta 2003 niti ob zahtevi za podaljšanje tega vnaprejšnjega davčnega stališča leta 2011.
Amazon submitted an ex post study it had commissioned in 2014 on management services, which compares European firms engaging in activities similar to those of Amazon's intercompany management service (‘the 2014 Study’).
Skupina Amazon vsekakor meni, da informacije, ki jih je predložila družba X, ne potrjujejo ugotovitve, da je bila z vnaprejšnjim davčnim stališčem iz leta 2003 družbi LuxOpCo odobrena državna pomoč.
In the 2014 Study, a search was conducted for comparable companies generally identified as engaged in activities of head offices and management consultancy activities.
Natančneje, družba LuxOpCo se strinja z družbo X, da je elektronska trgovina dejavnost, v kateri so stopnje dobička nizke.
A comparable companies search in the Amadeus database using selection criteria related to geographic region, independence of the company, inadequate financial data, and keyword search in business descriptions restrictions resulted in eleven companies considered by the tax advisor to be sufficiently comparable to LuxOpCo.
Družba LuxOpCo dejansko ne bi mogla niti preživeti niti se širiti na trgu brez neopredmetenih sredstev, za katera ji je družba LuxSCS podelila licenco.
The analysis of the financial data of the selected companies for the years 2010-2012 resulted in the following interquartile range of the profit level indicator, defined as operating income divided by total costs: 1,8 % to 12,0 % with median value of 7,0 %.
Skupina Amazon trdi, da njen poslovni model sloni na tehnoloških inovacijah, kot so orodja za iskanje in navigacijo, obdelava naročil, funkcije kataloga, storitve za stranke ter orodja za upravljanje in analizo podatkov.
Amazon considers the 2014 Study to confirm the arm's length nature of LuxOpCo's remuneration endorsed by the contested tax ruling, because LuxOpCo's mark-up as a percentage of Luxembourg-only operating costs remained within this range throughout the relevant period.
Skupina Amazon meni, da so podatki o strankah, za katere družba LuxSCS daje licenco družbi LuxOpCo, ključni element trženja in da rešitev Prime skupine Amazon ni omejena na storitev brezplačne dostave, saj vključuje različne storitve in zahteva kompleksno tehnološko podlago.
Amazon also defended the duration of the contested tax ruling.
Po mnenju skupine Amazon zadovoljstvo strank v glavnem izhaja iz tehnologije in podatkov o strankah, pri čemer so oboji dani na voljo družbi LuxOpCo v okviru neopredmetenih sredstev.
To substantiate the argument that following the financial crisis of 2008 the review of the ruling would most likely have resulted in a lowering of LuxOpCo's remuneration, Amazon submitted an ex post transfer pricing report it had commissioned in 2012 (‘the 2012 ex post TP Report’) presenting the financial results of companies used in the comparable search contained in the TP Report.
Krepitev in razvoj baze strank in blagovne znamke v bistveni meri temeljita na neopredmetenih sredstvih.
From the original set of comparable companies used in the TP Report, three no longer existed in later years and a further three were not considered comparable or had insufficient data.
Po mnenju skupine Amazon je družba X potrdila, da so neopredmetena sredstva, ki se stalno razvijajo in izboljšujejo, bistvena za uspeh dejavnosti elektronske trgovine, kot so dejavnosti družbe LuxOpCo, kar potrjuje njen status kot testne stranke, saj je prispevek družbe LuxSCS pomembnejši.
Two new company sets were prepared: one based on data from 2004-2006 and another 2008-2010.
Skupina Amazon meni, da metoda za izračun licenčnine, kot je bila odobrena v zadevnem vnaprejšnjem davčnem stališču, ohranja dolgoročno vzdržnost družbe LuxOpCo, ker stopnja licenčnine ni pretirano visoka in ker družbi LuxOpCo omogoča donosnost na stroške.
The analysis performed for different financial years resulted in the lower quartile of the return on costs (defined as operating profit to total costs) ranging from 1,1 % to 4,2 %; median: 3,1 % to 5,5 %; and upper quartile: 4,6 % to 8,5 %.
Poleg tega metoda družbo LuxOpCo spodbuja k ustvarjanju vrednosti z uporabo neopredmetenih sredstev, tako da čim bolj razvija dejavnost, zagotavlja čim večjo izbiro in še naprej ponuja ugodnejše cene, družbo LuxSCS pa spodbuja k nadaljnjemu dolgoročnemu vlaganju v neopredmetena sredstva.
On the basis of those outcomes, Amazon claimed that LuxOpCo's remuneration remained within the arm's length range throughout the relevant period.
Nazadnje, skupina Amazon ugotavlja, da trditve družbe X glede deleža prometa, ki ga mora podjetje, ki se ukvarja z elektronsko trgovino, vložiti v tehnologijo (od 4 % do 8 % prodaje), potrjujejo, da se lahko stopnja licenčnine, ki jo je družba LuxOpCo plačevala družbi LuxSCS in je v povprečju znašala [5–10] % prometa družbe LuxOpCo od leta 2006 do leta 2014 ali [3–3,5] % kosmate prodaje blaga ter ki se nanaša na celotna neopredmetna sredstva, šteje za skladno z neodvisnim tržnim načelom in ne odstopa očitno od zanesljivega približka rezultata, ki temelji na trgu.
Finally, Amazon argued that even if the Commission were to conclude that the contested tax ruling constitutes State aid, there would be no legal ground for the recovery of the alleged aid from Amazon.
SPOROČILA V ZVEZI Z OSREDOTOČENOSTJO DEJAVNOSTI SPLETNE PRODAJE NA DROBNO SKUPINE AMAZON NA TEHNOLOGIJO
First, Amazon considers such a recovery would amount to unequal treatment, since Amazon would be the only undertaking repaying allegedly illegal aid, although according to Amazon many taxpayers were subject to the same treatment under the Luxembourg tax regime.
Skupina Amazon trdi, da je njen cilj „biti družba, ki je na vsem svetu najbolj usmerjena k strankam, tako da lahko te najdejo in odkrijejo vse, kar bi si lahko želele kupiti prek spleta, pri čemer si prizadeva strankam ponuditi čim ugodnejše cene“.
Second, Amazon argues that it legitimately expected that the contested tax ruling was lawful and it could rely on it.
Misija ponujati največjo izbiro izdelkov po najnižjih cenah in na najbolj praktičen način je v središču dejavnosti skupine Amazon, njena izvedba pa je v bistveni meri odvisna od tehnologije.
In particular, Amazon could not have anticipated that the Commission, following an unprecedented and novel approach, would view the contested tax ruling as State aid.
Po navedbah skupine Amazon gre za „[…] tehnološko podjetje, ki trgovino na drobno obravnava kot tehnično vprašanje“, pri čemer tehnologija ni samo vmesnik med skupino Amazon in njenimi strankami, temveč je v središču vsakega operativnega procesa.
Finally, Amazon notes that the ten-year limitation period since the granting of alleged aid has lapsed.
Tehnologija skupine Amazon tej omogoča, da ponuja konkurenčne cene, potencialnim kupcem predlaga izdelke, ki bi jih lahko zanimali, obdeluje plačila, upravlja zaloge in pošilja izdelke kupcem.
Amazon argues that the contested tax ruling is an individual measure.
Dejavnosti skupine Amazon je glede na njihov obseg treba upravljati z visoko ravnjo avtomatizacije, kar zadeva upravljanje zalog, oblikovanje cen in obdelavo naročil.
Therefore, the date on which the legally binding act was adopted by which the national authorities undertook to grant the aid is decisive for determining the date of its granting.
Skupina Amazon ne bi mogla zaposliti dovolj oseb za določanje cen ali ravni zalog milijonov različnih izdelkov.
According to Amazon, the contested tax ruling was granted on 6 November 2003 and, since more than 10 years had elapsed from the date of granting and the date in which the Commission issued its first information request on 24 June 2014, the Commission is barred from ordering recovery.
Skupina Amazon trdi, da mora biti njena ponudba elektronske trgovine na voljo kadar koli in z zelo kratkim odzivnim časom, da se prepreči nezadovoljstvo strank.
EPICENTER considered the Opening Decision not to be mindful of the appropriate degree of discretion inherent to transfer pricing practice.
Glede na njeno nenehno širitev mora biti njena tehnološka infrastruktura modularna in prilagodljiva.
EPICENTER considered the Commission to exceed its legal powers in direct taxation matters using the State aid rules to tackle harmful tax competition.
Programska oprema skupine Amazon ima torej storitveno usmerjeno arhitekturo.
In this sense, it will undermine the very need of legal and regulatory certainty.
Funkcije, potrebne za poslovne dejavnosti skupine Amazon, so razvite kot komponente, ki jih je mogoče kombinirati, da se zagotovita medsebojno delovanje in sodelovanje.
According to EPICENTER, the Commission's role should consist less in prescribing a preferred approach than in making sure that individual tax rulings are in compliance with the relevant OECD or national guidelines.
Taka arhitektura ima številne prednosti, kot je individualizirana optimizacija, in omogoča vzdrževanje določene programske opreme.
Accordingly, the benchmark for assessing the degree of selectivity of any agreement is the general regulation applicable in each Member State.
Olajša tudi uvajanje novih storitev in izboljšav.
COMPUTER & COMMUNICATIONS INDUSTRY ASSOCIATION
Če bi skupina Amazon prenehala vzdrževati in posodabljati tehnologijo, na kateri temelji njena dejavnost, bi stranke to opazile, saj bi se izkušnja elektronske trgovine, na kateri temelji poslovni uspeh skupine Amazon, spremenile, njene poslovne dejavnosti pa bi oslabele.
Whereas the CCIA advocates for an effective State aid control, it considered the current investigations are focusing on politically convenient targets.
Spletišča in mobilne aplikacije skupine Amazon vključujejo več funkcionalnosti, med drugim pridobivanje in ohranjanje informacij o identiteti strank, oblikovanje in vzdrževanje kataloga, oblikovanje in prikaz spletnih strani in strani mobilnih aplikacij, funkcije iskanja in navigacije, pripravo in oddajo naročil, obdelavo plačil, interakcijo s centri za obdelavo, komentarje strank, personalizacijo in spletne skupnosti.
The CCIA considered that using State aid rules in the present case will create legal and business uncertainty in Europe.
Druga tehnološka orodja vključujejo orodja za skrbništvo spletišč, konfiguracijski repozitorij, orodja za upravljanje in analizo spletišč, programsko opremo za upravljanje prodajalcev, programsko opremo za upravljanje zalog, programsko opremo za katalog in programsko opremo za oblikovanje cen.
The CCIA expressed its worries on the application of the prudent independent market operator test and requires the strict application of the national transfer pricing rules as the benchmark for assessing selectivity.
V zvezi z zadnjim skupina Amazon trdi, da je 99 % cen določenih z avtomatiziranim postopkom, čeprav so lahko določene tudi ročno, vendar samo izjemoma.
It also argued that the application of the arm's length principle usually results in an arm's length range instead of a single arm's length price.
Kakršno koli ročno spremembo cen v Evropi mora odobriti evropski upravljavec oblikovanja cen v družbi LuxOpCo.
ATOZ's main argument relates to the legal basis of the Commission assessment.
Skupina Amazon ima tudi programsko opremo za trženje, namenjeno zagotavljanju obiska spletišč, notranje in zunanje trženjske tehnike, kot je trženje na podlagi iskalnikov (na podlagi sodelovanja z iskalniki, kot je Google), orodja za optimizacijo iskalnikov, orodja za plačljive oglase v iskalnikih in orodja za trženje po elektronski pošti.
According to ATOZ, the Luxembourg tax legislation did not include any provision specifying the application of the arm's length principle when the tax ruling was approved.
Dodati je treba tudi programsko opremo za obdelavo naročil, med drugim za European Fulfilment Network (v nadaljnjem besedilu: EFN), programsko opremo za izbiranje in pakiranje ter programsko opremo za storitve za stranke.
Therefore, ATOZ argued that is not correct to consider the OECD transfer pricing rules incorporated in the Luxembourg legislation at that time.
Skupina Amazon sama razvija glavno programsko opremo, namenjeno njeni dejavnosti elektronske prodaje na drobno.
ATOZ thinks that the Commission's approach will create, amongst others, legal uncertainty among multinationals.
Trdi, da dejavnosti tehnološkega razvoja nadzorujejo ekipe v ZDA.
According to Fedil, State aid investigations might undermine the legal certainty that tax rulings intend to provide to taxpayers.
Dejavnosti testiranja spletišč in programskih orodij ter odpravljanja napak se v celoti izvajajo v ZDA.
In Fedil's opinion, the assessment of the measure should be based on the Luxembourg legislation and administrative practice at the time, which did not include a general reference to the OECD TP Guidelines.
Več kot [60–65] % od [30000–40000] zaposlenih, ki se ukvarjajo z raziskavami in razvojem, je nameščenih v ZDA.