natgillin/translations-raw huggingface dataset:
Increase of the share capital of LuxSCS; Resolution to accept the subscription and payment by Amazon.com, Inc. of new limited shares by way of a contribution in kind; Increase of the share capital of LuxSCS; Subscription and payment by ACI Holdings Limited of new limited shares by way of a contribution in kind; Cancellation of 900 limited shares in LuxSCS; New composition of the shareholding of LuxSCS.
Variabilni stroški, ki jih plača [A]
Approving the entering into share transfer agreement in order to sell 100 % of the shares of Amazon.de GmbH and 8724191 of the shares (representing 93,1471 %) of Amazon.co.uk Ltd, in consideration of a note amounting to EUR 136828362; Proposal to contribute 6,8529 % of the shares of Amazon.co.uk Ltd and 100 % of the shares of amazon.fr Holdings SAS to LuxOpCo,; Granting a loan to LuxOpCo.
Variabilni stroški na enoto (USD/enota)
Resolution to split into three different promissory notes a promissory note issued by the LuxSCS on February 6, 2006 in the principal amount of USD 194672760 to the benefit of Amazon.com.
Leto 1
Inc.; Increase the share capital of LuxSCS by a contribution in kind to LuxSCS by ACI of the UK Note and the DE Note in consideration of the issuance of limited shares of LuxSCS.
Leto 2
Increase of the share capital of LuxSCS; Resolution to accept subscription and payment by Amazon.com, Inc. of new limited shares by way of contribution in kind; New composition of LuxSCS; Amendment of the articles of association.
Leto 3
Acknowledgement of the resignation of […]as manager of LuxOpCo and of the appointment of […] and […] as managers of LuxOpCo; Adopting an increase of the share capital of [LuxSCS] by way of an all assets and liabilities contribution to be undertaken by ACI Holdings Limited, a Gibraltar company (‘ACIH’) in consideration of limited shares of LuxSCS; Approving the assignment of certain IP rights from Amazon.co.uk Ltd, Amazon.fr Holdings SAS and Amazon.de GmbH; Approving the acquisition of the EU Retail Business of Amazon.com Int'l Sales, Inc., and the subsequent transfer of the same to LuxOpCo; Approving intellectual property license agreements with LuxOpCo; Merger of certain limited shareholders of LuxSCS; Loan to LuxOpCo.
Leto 4
Decrease of the personal share premium account of ACI Holdings limited further to the final valuation of the 28 April 2006 contribution.
Prenosljivi
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as treasurer and director)
Nerazvrstljivi ali neprenosljivi
Settlement of LuxSCS' annual accounts as of 31 December 2005 and resolution to submit the annual accounts to the sole shareholder of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2005.
Neposredno dostavljene enote (drop-shipping)
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as vice president, treasurer and director)
Neposredno dostavljene enote
Approval of the annual accounts as of 31 December 2005 and allocation of the result; Discharge of the managers for the financial year ending on 31 December 2005.
z darilno kartico […]
Settlement of LuxSCS's annual accounts as of 31 December 2006 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Resolution to discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2006.
Brezplačna darilna kartica
Approval of the annual accounts as of 31 December 2006 of LuxOpCo and amendment and adoption of its signatory delegation policies; Approval of the annual accounts as of 31 December 2006 of Amazon Eurasia Holdings Sarl (‘AEH’) and amendment and adoption of its signatory delegation policies.
Enaki kot variabilni stroški na enoto za vsak izdelek […], vrnjen skupini Amazon ali njenim odvisnim družbam
Resolution to contribute an aggregate amount of EUR 25000 to AEH in consideration for the issuance of new shares by AEH.
Vračila trgovcev
Written resolution of the shareholders of LuxSCS ([…] as vice president, […] as president, […] as vice president, treasurer and director)
Preglednica 16
Approval of the annual accounts as of 31 December 2008 and allocation of the result; Discharge of the sole manager of the manager for the financial year ending on 31 December 2008.
Provizije na prodajo, ki jih plača [A]
Written resolution of the sole manager of LuxSCS ([…] as president)
Provizija na prodajo izdelkov (razen izdelkov […] iz kataloga)
Settlement of LuxSCS's annual accounts as of 31 December 2009 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Proposal to give discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2008; Approval of the annual accounts as of 31 December 2008 of LuxOpCo; Approval of the annual accounts as of 31 December 2008 of AEH; Proposal to increase the share capital of AEH by a contribution in cash.
Dodatna provizija na prodajo tekstilnih izdelkov
Written resolution of the sole manager of LuxSCS ([…] as president, […] as vice president, […] as vice president, treasurer and director)
Provizija na prodajo izdelkov (izdelki […] iz kataloga)
Convening of an extraordinary general meeting of LuxSCS regarding from 1 September 2009 regarding: Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
Skupina Amazon je morala plačati [A] provizijo za napotovanje (referral fee) za izdelke skupine Amazon, dane v prodajo na spletišču [A].
Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
Ta provizija je znašala od 5 % na prodajo leta 2001 in 2002 do 4,5 % leta 2003 ter 4 % od leta 2004 do leta 2006.
Resolution on increase of the share capital of AEH by a contribution in cash.
Začetno petletno obdobje pogodbe [A] je bilo pozneje podaljšano do 31. avgusta 2011, ko se je poslovno razmerje med skupino Amazon in [A] končalo.
Written resolution of the shareholders of LuxSCS ([…] as president, […] as vice president, […] as vice president and treasurer)
Pogodba [G] se je med drugim nanašala na razvoj, gostovanje in dobro delovanje dela spletišča skupine Amazon, ki sta si ga blagovni znamki delili za prodajo izdelkov, ki jih je izbral in zagotovil [G].
Approval of the distribution of interim dividends of LuxSCS.
Po začetku delovanja skupnega prodajnega prostora se je [G] zavezal, da bo prenehal uporabljati svoje spletišče in ves promet s svojega spletišča preusmeril na skupni prodajni prostor.
Distribution of an interim dividend to the Shareholders of LuxSCS.
Skupina Amazon je določila ceno izdelkov, ki so bili na prodaj v skupnem prodajnem prostoru.
Approval of LuxOpCO's annual accounts as of 31 December 2009; Approval of AEH's annual accounts as of 31 December 2009.
Od [G] je kupovala izdelke in jih preprodajala končnim kupcem.
Settlement of LuxSCS' annual accounts as of 31 December 2009 and resolution to submit it to the shareholders of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2009; Acknowledgement of the change of registered office of LuxSCS' shareholders and sole manager.
in skupina Amazon nista izmenjala nobenega lastništva ali pravice intelektualne lastnine, razen tistega, kar je bilo izrecno navedeno v pogodbi.
Approval of the annual accounts as of 31 December 2009 and allocation of the result; Discharge of the sole manager for the financial year ending on 31 December 2009.
Pravice intelektualne lastnine, ki so se štele za razumno potrebne za izvajanje pogodbenih obveznosti strank, so bile predmet licence, ki jo je kot neizključno in neprenosljivo skupina Amazon podelila [G], [G] pa jo je podelil skupini Amazon.[G] je moral plačati stroške zasnove v višini 19,5 milijona USD v prvem letu, letne osnovne stroške, ki so znašali do 70 milijonov USD leta 2004, plačilo za obdelavo naročil od 1,7 USD do 4,5 USD na enoto in provizijo, ki je na začetku znašala 4 % prodaje, z leti pa se je postopoma povzpela na 6 %.
Ratification of shareholder's advances in cash made by the LuxSCS to AEH; Approval of increase the share capital of AEH by way of a contribution in kind of a receivable.
V skladu s pogodbama [H] in [B] se je skupina Amazon strinjala z vzpostavitvijo novih spletišč za spletno trgovino (zrcalnih mest), ki naj bi zamenjala obstoječa spletna mesta [H] in [B].
Ratification of shareholder's advances in cash made by the LuxSCS to AEH; Proposal to increase the share capital of AEH by way of a contribution in kind of a receivable; Powers of attorney to […], […] and […] to act on behalf of LuxSCS in this respect.
Skupina Amazon je bila odgovorna za vzpostavitev, gostovanje in dobro delovanje spletišča za spletno trgovino.
Written resolution of the shareholders of LuxSCS ([…] as president, […] as vice president)
Zavezala se je tudi, da bo skrbela, da bodo razpoložljive informacije in delovanje zrcalnih mest bolj ali manj enaki kot pri spletišču skupine Amazon.
Approval of the allocation of the EUR equivalent of GBP 41 M to a special reserve of LuxSCS further to the contribution by Amazon.com Int'l Sales, Inc., of 3115 shares it holds in Video Island Entertainment Ltd
V zameno je skupina Amazon prejela podatke o obstoječih strankah [B] in [H] ter je lahko svoje izdelke uvrstila na zrcalna mesta.
Written resolution of the shareholders of LuxSCS ([…] as president)
Skupina Amazon je zadevnima sopogodbenikoma plačevala provizije za napotovanje v višini med 5 % in 6 % vrednosti prodaje.
Resolution to recommend to the shareholders of LuxSCS the allocation of the EUR equivalent of GBP 41 M to a special reserve of LuxSCS further to the contribution by Amazon.com Int'l Sales, Inc., of 3115 shares it holds in Video Island Entertainment Ltd; Approval of the contribution by LuxSCS to its wholly owned subsidiary LuxOpCo of 3115 shares held in video Island Entertainment Limited.
V skladu s pogodbo [I] skupina Amazon [I] ni zagotovila platforme za spletno trgovino, temveč se je strinjala, da bodo izdelki [I] ponujeni v prodajo ter vključeni v iskalnike in brskalnike njenega spletišča.
Approval of the annual accounts as of 31 December 2010 and allocation of result; Discharge of the sole manager for the financial year ending on 31 December 2010.
je morala plačevati nadomestilo v višini med 8 % in 9 % prodaje, ustvarjene s pomočjo spletišča skupine Amazon.
Settlement of LuxSCS 's annual accounts as of 31 December 2010 and resolution to submit such annual accounts to the LuxSCS's shareholders for approval; Proposal to give discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2010.
Druge licenčne pogodbe za intelektualno lastnino med skupino Amazon in nepovezanimi subjekti
Ratification of a shareholder's advance in cash made by LuxSCS to AEH; Approval, as sole shareholder, of the increase of the share capital of AEH by way of a contribution in kind of a receivable.
Skupina Amazon je predložila vse licenčne pogodbe za intelektualno lastnino, sklenjene s tretjimi osebami po letu 2000.
Acknowledgement of the resignation of Mr […] as manager of LuxOpCo and AEH approval of the granting of discharge; Acknowledgement of the appointment of Mr […] as new manager of LuxOpCo and AEH; Approval of the amendment of the corporate signatory policy of LuxOpCo and AEH; Ratification of the shareholder's advance in cash made by the sole shareholder to LuxSCS; Approval of the increase of the share capital of AEH by way of a contribution in kind of a claim; Ratification of the entering by the LuxSCS into amended and restated credit facility agreement; Ratification of the entering by the LuxSCS into an IP assignment agreement dated March 28, 2011 with [acquisition Q].
Nobena od teh pogodb se ni nanašala na prenos intelektualne lastnine, primerljiv s prenosom iz licenčne pogodbe.
Settlement of LuxSCS' annual accounts as of 31 December 2011 and discharge of the sole manager of LuxSCS for the accounting year ending on 31 December 2011; Approval as shareholder of LuxOpCo of the annual accounts as of 31 December 2011; Approval as shareholder of AEH of the annual accounts as of 31 December 2011.
Predložene pogodbe ne vključujejo nobenega prenosa registrirane blagovne znamke, tehnologije za platformo za elektronsko trgovino ali zbirke podatkov o strankah skupine Amazon.
Approval of the annual accounts as of 31 December 2011 and allocation of the result; Discharge of the sole manager for the financial year ending on 31 December 2011.
Nanašajo se na podelitev licence za registrirani patent ali digitalno vsebino.
Approval of the resignation of Mr […] as manager of LuxOpCo and AEH; Approval of the appointment of Mr […] and Mr […] as new managers of LuxOpCo and AEH and the amendment of the corporate signatory delegation policy of LuxOpCo and AEH; Ratification of the shareholder's advance in cash made by LuxSCS to AEH; Approval of an increase of the share capital of AEH by way of a contribution in kind.
Po mnenju skupine Amazon te pogodbe „niso nikakor povezane z oceno ATC iz leta 2003 glede pravil na področju državne pomoči: [a)] te pogodbe se lahko uporabijo samo za analizo po metodi primerljivih prostih cen, pri ATC iz leta 2003 pa je analiza upravičeno temeljila na metodi porazdelitve preostalega dobička; [b)] vsekakor večina pogodb, sklenjenih v obdobju veljavnosti ATC iz leta 2003 (od leta 2006 do sredine leta 2014), ne vsebuje vseh elementov intelektualne lastnine, ki jih vsebuje intelektualna lastnina, vključena v licenčno pogodbo med družbama LuxSCS in LuxOpCo („neopredmetena sredstva“); [c)] poleg tega so edine pogodbe, ki so nekoliko podobne pogodbi med družbama LuxOpCo in LuxSCS, poznejše od izdaje ATC iz leta 2003, zaradi česar se ne morejo upoštevati pri oceni ATC iz leta 2003 glede pravil na področju državne pomoči, saj se takrat niso mogle uporabljati za analizo transfernih cen.“.
Written resolution of the sole manager of LuxSCS (represented by […] by virtue of a delegation of authority)
OPIS NOVE POSLOVNE IN DAVČNE STRUKTURE SKUPINE AMAZON V LUKSEMBURGU, KOT JE BILA POTRJENA Z VNAPREJŠNJIM DAVČNIM STALIŠČEM IZ LETA 2014
Ratification of the appointment of Mr […] as new manager of LuxOpCo and AEH; Approval of the amendment of the corporate signature policy of LuxOpCo and AEH; Approval of the resignation of Mr […] as manager of LuxOpCo and AEH.
Maja 2014 je skupina Amazon prejela novo vnaprejšnje davčno stališče luksemburške davčne uprave, ki se je nanašalo na spremembo njene poslovne in davčne strukture v Luksemburgu.
Settlement of LuxSCS' annual accounts as of 31 December 2012 and discharge of the sole manager of LuxSCS; Approval as shareholder of AEH of the annual accounts as of 31 December 2012; Approval as shareholder of LuxOpCo of the annual accounts as 31 December 2012; Ratification of the entry by LuxSCS into an asset purchase agreement for the acquisition of certain assets from [acquisition W1] and [acquisition W2]; Approval of the entering by LuxSCS into an amendment to an IP assignment agreement with Elkotob.com LLC.
Glede na novo poslovno strukturo je bila vloga družbe LuxSCS […].
Written resolution of the shareholders of LuxSCS (represented by […] by virtue of a delegation of authority, […] as vice president, […] as vice president and treasurer)
Glavna sprememba strukture je bila ustanovitev nove družbe […], ki je bila vključena v obstoječo strukturo med […].
Approval of the annual accounts as of 31 December 2012 and allocation of the result; Discharge of the sole manager for the financial year ending on 31 December 2012.
V okviru nove poslovne strukture je bila organizacija predhodno obstoječe platforme v družbi LuxOpCo […].
As illustrated in Table 14, the written resolutions of the sole manager, and the minutes from general meetings of LuxSCS from its incorporation in 2004 to 2013 indicate that the sole manager and the partners of LuxSCS principally dealt only with topics related to the monitoring of their investments in their capacity as partners in LuxSCS, such as share capital changes, capital contributions, granting of loans to affiliated companies and other financial decisions related to LuxSCS and its subsidiaries.
Zato je bilo [60–70] zaposlenih, ki so prej delali v ekipi za „lokalizacijo in prevod“ v družbi LuxOpCo, zdaj vključenih v ekipo za „razvoj in prevod programske opreme“ […].
The decisions reflected in the written resolutions and minutes also concerned the appointments of managers in the subsidiaries, their discharge and resignations, amendments of articles of association and approval of the accounts.
Kar zadeva licenčno pogodbo, […] zdaj plačuje licenčnino družbi LuxSCS za pravico do uporabe neopredmetenih sredstev za uporabo platforme za spletno trgovino v Evropi.
Of the 46 written resolutions and minutes summarised in Table 14 only the following four relate to the Intangibles.
Glavna dejavnost […] je […].
On 14 January 2005, the sole manager of LuxSCS approved and ratified that LuxSCS had already entered into the Buy-In Agreement and two cost sharing agreements (including the CSA) during December 2004 and January 2005.
Glavna storitev, ki jo izvaja […], je […].
On 28 April 2006, within the context of the reorganisation of the European retail operations, the sole manager of LuxSCS approved the assignment of the editorial contents, trademarks and domain names from Amazon.co.uk Ltd, Amazon.fr Holding SAS and Amazon.de GmbH to LuxSCS as well as the conclusion of the License Agreement with LuxOpCo.
upravlja tudi […].
The sole manager was further authorised to execute those agreements.
Nazadnje, […] zagotavlja […] in je odgovoren za […].
On 25 January 2012, the sole manager of LuxSCS approved and ratified the IP assignment agreement with [acquisition Q] as entered into by LuxSCS and effective as of 29 March 2011.
bo sam prejemal licenčnine […], […] in […] od […].
The sole manager was further authorised to execute the IP assignment agreement.
V zahtevi za vnaprejšnje davčno stališče z dne 14. maja 2014 se je licenčnina za umeščanje, ki jo plača LuxOpCo, štela za zelo nizko glede na povprečno licenčnino za umeščanje, zaračunano trgovcem kot tretjim osebam.
On 2 April 2013, it was reported that LuxSCS and ATI had entered into an asset purchase agreement dated 1 March 2013 to acquire certain assets from a third party comprising software codes and all related intellectual property rights.
Navedeni so bili naslednji razlogi za utemeljitev dejstva, da je […] želel odobriti znižanje licenčnine za umeščanje družbi LuxOpCo:
The sole manager of LuxSCS ratified the asset purchase agreement and the license to LuxOpCo.
Pri nižji licenčnini za umeščanje „se upoštevajo finančno stanje in predvidevanja [opis stanja na maloprodajnem trgu in strategije skupine Amazon]“.
INFORMATION ON IP LICENSING AGREEMENTS ENTERED INTO BETWEEN AMAZON GROUP ENTITIES AND UNRELATED ENTITIES
[Opis poslovne strategije skupine Amazon].
The M.com Agreements
Če bi moral […] zaračunavati licenčnino za umeščanje v višini [4–6] % za kritje svojih stroškov zagotavljanja storitev na platformi, [napovedi skupine Amazon], bi to v obeh primerih škodilo […].
In addition to the M.com Agreements listed in Recital 142, Amazon concluded eleven further M.com Agreements between 2004 and 2006 with Bombay Company, DVF, Bebe, Marks & Spencer, Sears Canada, Hobby Hub, Benefit Cosmetic, Timex.com, Mothercare UK and Devanlay US.
Poleg tega bi bilo znižanje, ki bi ga moral odobriti […], omejeno na […].
Amazon explained that the M.com partners did not receive access to Amazon's technology as such.
Ker dodelitev stroškov na področju tehnologije in platform znaša približno [4–6] % prometa, ki naj bi ga družba LuxOpCo ustvarila z maloprodajno dejavnostjo leta 2014, je […].
Rather, Amazon used its technology to provide IT and e-commerce services to the partners.
Licenčnina za umeščanje, ki je nižja od [4–6] %, se torej zdi boljša rešitev za družbo LuxOpCo kot investiranje v samo tehnologijo in platforme.
As explained by Amazon, pursuant to the M.com Agreements ‘Amazon agreed to provide e-commerce technologies to allow third parties to operate their own retail websites. The M.com customers, such as [A], received only technology, and did not use or receive rights to the Amazon trademarks, brand names, customer information, or any other Amazon intangible property’.
Nova poslovna struktura ni spremenila vloge družbe ASE.
Amazon further explained that instead of pricing each element of Amazon's offer individually, it took a holistic approach to the pricing of the M.com Agreements.
Družba ASE bo še naprej vodila in upravljala evropske dejavnosti v zvezi s programom Marketplace.
The M.com Agreements post-dating the contested tax ruling contain provisions specifying that each party only obtains a limited, non-exclusive license to the IP of its partner and only for the purpose of executing the agreement.
Namesto da bi plačevala licenčnino družbi LuxOpCo za vsa neopredmetena sredstva, za katera podeljuje podlicenco, zdaj plačuje licenčnino […]
Amazon stressed that there are important differences between the M.com Agreements and the License Agreement between LuxSCS and LuxOpCo, since ‘under the agreement between LuxOpCo and LuxSCS, LuxOpCo received full access to customer data, relating to millions of customers. No such access of data is included in the other M.com agreements. Second, the agreement between LuxSCS and LuxOpCo includes trademarks and domains, which are not included in the other M.com agreements’.
Tudi vloga lokalnih evropskih povezanih družb v okviru nove poslovne strukture ostaja nespremenjena.
Amazon explained that it never licenses out customer data to third parties.
OPIS UPOŠTEVNEGA NACIONALNEGA PRAVNEGA OKVIRA
The M.com Agreements referred to in the TP Report are described in more detail in Recitals 223 to 229.
Običajna pravila o obdavčenju dohodkov pravnih oseb v Luksemburgu so določena v spremenjenem zakonu z dne 4. decembra 1967 o davku od dohodkov (loi modifiée du 4. décembre 1967 concernant l'impôt sur le revenu, v nadaljnjem besedilu: LIR).
Amazon was responsible for shipping and handling of the packages to final customers and providing customer services.
Člen 160 LIR določa, da so družbe nerezidentke zavezane davku na izvirne dohodke , kot so opredeljeni v členu 156 LIR .
and Amazon did not exchange any ownership or rights to IP, unless expressly listed in the agreement.
Od leta 2011 je dohodek vseh družb, zavezanih davku v Luksemburgu, obdavčen po običajni davčni stopnji 28,80 % .
Rights to use the Amazon IP, as considered as reasonably necessary to perform the obligations of the parties under the contract, were licensed by Amazon to [A] on a non-exclusive, limited, and non-transferable basis.
Pred začetkom veljavnosti člena 56a LIR januarja 2017 se je štelo, da je neodvisno tržno načelo v luksemburškem davčnem pravu določeno s členom 164(3) LIR, ki določa: „Prikrita izplačila dobička se vključijo v obdavčljivi dohodek.
Similar licenses to exploit [A] IP were granted by [A] to Amazon .
Do prikritega izplačila dobička pride zlasti, če delničar, družbenik ali zainteresirana stran od družbe ali združenja neposredno ali posredno prejme ugodnosti, ki jih, če tega statusa ne bi imel(-a), praviloma ne bi prejel(-a)“.
As of the launch date, customer information obtained through both website stores was co-owned by the parties.
V skladu s prevladujočo razlago člena 164(3) LIR, ki obstaja od leta 1967, je treba transakcije med podjetji iste skupine plačati, kot če bi bile po neodvisnem tržnem načelu sklenjene med neodvisnimi podjetji, ki poslujejo v primerljivih okoliščinah.
The data gathered by the parties prior to the launch date remained sole property of that party.
To dolgoletno razlago člena 164(3) LIR je luksemburška davčna uprava kodificirala v več okrožnicah, in sicer LIR št. 164/2 z dne 28. januarja 2011 in št. 164/2 bis z dne 8. aprila 2011 (v nadaljnjem besedilu: okrožnici), ki se nanašata na uporabo neodvisnega tržnega načela pri transakcijah financiranja znotraj skupine.