natgillin/translations-raw huggingface dataset:
Consequently, to establish that the contested tax ruling confers an economic advantage, the Commission must demonstrate that the transfer pricing arrangement it endorses produces an outcome that departs from a reliable approximation of a market-based outcome resulting in a reduction of LuxOpCo's taxable basis for corporate income tax purposes.
To ne ustreza ekonomski realnosti.
The Commission considers the contested tax ruling to produce such an outcome.
Če bi pogodbeni dogovor in zlasti metoda za izračun licenčnine ustrezala ekonomski realnosti in dejanski porazdelitvi tveganj med strankami, bi družba LuxSCS prejela plačilo, ki bi pokrivalo samo njene omejene funkcije, in ne bi bila izpostavljena tveganju izgube.
First and foremost, the Commission considers the transfer pricing arrangement to be based on the inaccurate and unsubstantiated assumption that LuxSCS would perform unique and valuable functions in relation to the Intangibles, whereas LuxOpCo would perform solely ‘routine’ management functions.
Kot je navedeno v prejšnji uvodni izjavi, družba LuxSCS ni sprejemala dejavnih odločitev za omejevanje ali upravljanje tega konkretnega tveganja ter ga ni nikakor obvladovala.
According to the information provided to the Commission, LuxOpCo performed the unique and valuable functions, used the assets and assumed substantially all the risks that contributed to the development, enhancement, management and exploitation of the Intangibles.
Vsekakor bi lahko družba LuxSCS, če bi družba LuxOpCo šla v stečaj ali bila trajno nesposobna plačevati družbi LuxSCS licenčnine, ki ji jih je dolgovala na podlagi licenčne pogodbe, v takem posebnem primeru prekinila licenčno pogodbo in licenco za neopredmetena sredstva podelila drugi povezani ali neodvisni osebi, s čimer bi omejila svoje pogodbeno tveganje.
LuxOpCo also performed the functions, used the assets and assumed substantially all the risks that are of strategic and vital importance to the generation of profits from Amazon's European online retail and service business.
Poleg tega družba LuxSCS v obravnavanem obdobju ni izvajala nobene funkcije v zvezi z dvema glavnima parametroma, uporabljenima za izračun stroškov pristopa in stroškov na podlagi dogovora o delitvi stroškov, ter ni izvajala nobenega nadzora nad tema parametroma niti tega ni bila sposobna.
By contrast, LuxSCS did not perform any unique and valuable functions in relation to the Intangibles, nor in relation to Amazon's European operations, but at most carried out certain limited general administrative functions to maintain its legal ownership of the Intangibles.
Višina teh plačil se določi na eni strani glede na višino stroškov v okviru pogodbe o pristopu in razvoja neopredmetenih sredstev (stroški razvoja) ter na drugi strani glede na višino prodaje v Evropi.
By endorsing a transfer pricing arrangement that attributes a remuneration to LuxOpCo solely for the allegedly routine functions performed by it and that attributes the entire profit generated by LuxOpCo in excess of that remuneration to LuxSCS in the form of a royalty payment, the contested tax ruling produces an outcome that departs from a reliable approximation of a market-based outcome, which confers an economic advantage on LuxOpCo in the form of a reduction of its taxable base for corporate income tax purposes.
Družbi ATI in A9 sta določali in nadzorovali stroške razvoja, družba LuxOpCo pa je nadzorovala višino prodaje v Evropi.
This reasoning is developed in Section 9.2.1.
Kar zadeva zadnje, je bila družba LuxOpCo tista, ki je sprejemala vse strateške odločitve glede evropskih dejavnosti prodaje na drobno skupine Amazon , ki so vplivale na višino prometa, ustvarjenega v Evropi.
In addition, by a subsidiary line of reasoning and without prejudice to the conclusion in the previous Recital, the Commission concludes that even if the Luxembourg tax administration were right to have accepted the inaccurate and unsubstantiated claim that LuxSCS would perform unique and valuable functions in relation to the Intangibles, which the Commission contests, the transfer pricing arrangement endorsed by the contested tax ruling is nevertheless based on improper methodological choices that produce an outcome departing from a reliable approximation of a market-based outcome, which also confer an economic advantage on LuxOpCo in the form of a reduction of its taxable base for corporate income tax purposes.
Tako je lahko samo družba LuxOpCo vplivala na svojo sposobnost, da družbi LuxSCS plača licenčnino, ki je bila določena glede na višino dobička, ustvarjenega z izvajanjem dejavnosti spletne prodaje na drobno skupine Amazon v Evropi.
The subsidiary line of reasoning is developed in Section 9.2.2.
Poleg tega družba LuxSCS ni bila finančno sposobna financirati stroškov pristopa in stroškov na podlagi dogovora o delitvi stroškov v lastnem imenu, saj je te stroške lahko financirala samo iz finančnih sredstev, ki jih je prejela od družbe LuxOpCo v obliki licenčnin.
PRIMARY FINDING OF AN ECONOMIC ADVANTAGE
Zdi se, da so plačila, ki jih je družba LuxOpCo v zvezi s tem dejansko nakazala družbi LuxSCS, ravno zadostovala za kritje plačil, ki jih je morala izvesti družba LuxSCS, vključno s stroški pristopa in stroški na podlagi dogovora o delitvi stroškov, čeprav je družba LuxOpCo hranila in upravljala denarna sredstva v zvezi s prihodki družbe LuxSCS, ki so presegali stroške pristopa in stroške na podlagi dogovora.
Since the essence of the arm's length principle is to reflect the economic realities of the controlled taxpayer's particular conditions and apply as a benchmark the conditions applied in comparable transactions between independent parties, the first step of a transfer pricing analysis is to identify the commercial and financial conditions between the taxpayer requesting a transfer pricing ruling and its associated companies in the transaction (or transactions) under analysis.
Ustanovni kapital družbe LuxSCS (približno [400–500] milijonov EUR) v tem okviru ni pomemben.
As acknowledged by the TP Report, the intra-group transaction being priced by the contested tax ruling is the License Agreement concluded between LuxSCS and LuxOpCo.
Kot je pojasnjeno v uvodni izjavi 443, v okviru tržno naravnanega dogovora družbi LuxSCS ne bi bilo treba absorbirati izgub, tako da njen kapital ne bi bil ogrožen.
After the identification of the relevant intra-group transaction, the second step of a transfer pricing analysis is the comparison of the conditions of those transactions with the conditions of comparable transactions between independent companies (i.e. the comparability analysis) so that the intra-group transaction can be priced.
Ne samo, da njen ustanovni kapital ni zadostoval za kritje stroškov pristopa in stroškov na podlagi dogovora o delitvi stroškov, saj so že sama plačila na podlagi tega dogovora znašala [1000–1500] milijonov EUR v obdobju 2006–2013, temveč so kapital družbi LuxSCS njene povezane družbe zagotovile tudi leta 2005, torej preden je družba LuxOpCo začela opravljati dejavnosti in plačevati licenčnine družbi LuxSCS ter pred obravnavanim obdobjem, na katero se nanašata zadevno vnaprejšnje davčno stališče in ta sklep.
In transactions between two independent companies, that price will reflect the functions that each company performs (taking into account assets used and risks assumed).
V vsakem primeru družba LuxSCS ni dejansko izvajala ključnih funkcij niti prevzemala znatnih tveganj v zvezi z razvojem, izboljševanjem, upravljanjem ali uporabo neopredmetenih sredstev, naj bo to v zvezi z dejavnostmi, ki sta jih družbi ATI in A9 izvajali na podlagi dogovora o delitvi stroškov, ali z dejavnostmi razvoja, ki jih je opravljala družba LuxOpCo.
Therefore, in determining whether controlled and uncontrolled transactions or companies are comparable, a functional analysis is necessary.
Zato ni mogoče šteti, da je družba LuxSCS dejansko prevzela tveganja v zvezi z razvojem, izboljševanjem, upravljanjem in uporabo neopredmetenih sredstev, niti ni bila finančno sposobna prevzeti taka tveganja.
The functional analysis seeks to identify and compare the economically significant activities and responsibilities undertaken, assets used and risks assumed by the parties to the transaction(s) being priced.
Sklepna ugotovitev o funkcijski analizi družbe LuxSCS
The Commission does not consider the transfer pricing arrangement endorsed by the contested tax ruling to result in a reliable approximation of a market-based outcome because it is based on an improper functional analysis.
Funkcijska analiza družbe LuxSCS kaže, da v obravnavanem obdobju ni bila pooblaščena za izvajanje edinstvenih in dragocenih funkcij v zvezi z razvojem, izboljševanjem, upravljanjem in uporabo neopredmetenih sredstev, da takih funkcij ni opravljala ali jih oddajala v zunanje izvajanje ter da tega ni bila sposobna.
The contested tax ruling endorses a transfer pricing arrangement as a result of which the transfer price for the License Agreement – i.e. the annual royalty due by LuxOpCo to LuxSCS for the license to the Intangibles – is determined as the residual profit generated by LuxOpCo in excess of an arm's length remuneration for the allegedly ‘routine functions’ performed by that company.
Kaže tudi, da v tem obdobju družba LuxSCS ni uporabljala sredstev v zvezi s temi dejavnostmi, temveč je bila zgolj lastnica neopredmetenih sredstev in je imela licenco zanje na podlagi dogovora o delitvi stroškov, ni pa prevzemala niti dejansko obvladovala tveganj v zvezi s temi dejavnostmi, niti ni imela operativne in finančne sposobnosti za to.
The TP Report on which that transfer pricing arrangement was based did not, however, examine how the functions performed, assets used and risks assumed by LuxSCS justify the attribution of the entire residual profit of LuxOpCo to it in the form of a royalty payment.
Dejansko je mogoče za družbo LuxSCS kvečjemu šteti, da je izvajala nekatere funkcije, potrebne za ohranjanje pravnega lastništva neopredmetenih sredstev, kot je podrobno navedeno v uvodni izjavi 428.
Therefore, the contested tax ruling is based on the inaccurate and unsubstantiated assumption that LuxSCS would perform unique and valuable functions in relation to the Intangibles, whereas LuxOpCo would perform solely ‘routine’ management functions in relation to Amazon's European online retail business.
Funkcijska analiza družbe LuxOpCo
According to Amazon, LuxSCS owns, maintains and develops unique and difficult-to-value key value drivers in the form of the Intangibles, whose contribution is essential to the European retail business.
Komisija bo v oddelku 9.2.1.2.1 preučila funkcije, ki jih je družba LuxOpCo izvajala v zvezi z neopredmetenimi sredstvi.
By contrast, LuxOpCo does not own, manage or control any IP rights, but has a functional profile comparable to that of a management company with oversight over the procurement, sales, marketing and distribution of products to customers via the EU websites.
V oddelku 9.2.1.2.2 bo ocenila funkcije, ki jih je družba LuxOpCo izvajala v zvezi z izvajanjem maloprodajnih in storitvenih dejavnosti skupine Amazon v Evropi.
Relying on the [Advisor 3] report, Amazon further argued that the online retail business is similar to the physical retail business and that, in the case of retailers be it online or physical, the vast majority of costs are variable.
V oddelku 9.2.1.2.3 bo ocenila sredstva, ki jih je družba LuxOpCo uporabljala pri izvajanju teh dveh vrst funkcij.
Therefore, the impact of economies of scale on profitability is limited.
V oddelku 9.2.1.2.4 bo ocenila tveganja, ki jih je družba LuxOpCo prevzela pri izvajanju teh dveh vrst funkcij.
The Commission does not agree with this functional analysis, as will be explained in detail in Sections 9.2.1.1 and 9.2.1.2.
Ne samo, da je bila družba LuxOpCo odgovorna za izvajanje edinstvenih in dragocenih funkcij v zvezi z neopredmetenimi sredstvi na podlagi licenčne pogodbe, temveč so funkcije, ki jih je dejansko izvajala v obravnavanem obdobju, tudi precej presegle zgolj uporabo ter so vključevale razvoj, izboljševanje in upravljanje tehnologije z neodvisnimi evropskimi tehnološkimi in poslovnimi inovacijami, ustvarjanjem in upravljanjem podatkov o strankah ter razvojem in vzdrževanjem registrirane blagovne znamke Amazon v Evropi.
Had a proper functional analysis been performed for the purposes of obtaining the contested tax ruling, the Luxembourg tax administration should have concluded that LuxSCS does not perform any unique and valuable functions in relation to the Intangibles for which it merely holds the legal title by virtue of the Buy-In Agreement and the CSA.
Kot je pojasnjeno v uvodni izjavi 419, je družba LuxSCS družbi LuxOpCo podelila izključno in nepreklicno licenco za gospodarsko uporabo neopredmetenih sredstev in za vse druge pravice intelektualne lastnine, ki jih je imela družba LuxSCS v Evropi, ter pravico do nadaljnjega razvoja, izboljševanja , vzdrževanja in zaščite neopredmetenih sredstev med njihovo celotno življenjsko dobo .
In particular, LuxSCS does not conduct or control any of the activities related to the development, management, protection and exploitation of the Intangibles, but passes those functions on to LuxOpCo under the License Agreement, without any reservation of LuxSCS supervising LuxOpCo's activities in that respect.
Družba LuxSCS je ostala lastnica neopredmetenih sredstev in predelanih avtorskih del, ki so jih ustvarili družba LuxOpCo in imetniki njenih podlicenc .
LuxSCS has no employees who would be able to control those functions, nor does LuxSCS incur the cost related to the performance of those functions.
Poleg tega je bila družbi LuxOpCo podeljena izključna in nepreklicna pravica, da odloča, ali – in komu – se lahko podeli podlicenca za neopredmetena sredstva.
Instead, it is LuxOpCo that performs unique and valuable functions in relation to the Intangibles, that uses all assets associated with those functions, and that assumes substantially all the risks associated therewith.
V zvezi s tem je družba LuxOpCo upravljala podlicenčne pogodbe, sklenjene zlasti z družbama AMEU in ASE.
In addition, it is LuxOpCo, supported by the EU Local Affiliates, that performs unique and valuable functions in the operation of Amazon's European online retail and service business which are of strategic and vital importance to the generation of profits from that business, that uses all assets associated with those functions, and that assumes substantially all risks associated therewith.
Družba LuxOpCo je v obravnavanem obdobju dejavno izvajala zgoraj navedene funkcije, na splošno in hkrati na ravni vsakega od treh elementov neopredmetenih sredstev, in sicer tehnologije, podatkov o strankah in registrirane blagovne znamke, kot je podrobneje predstavljeno v uvodnih izjavah 452 do 472.
Functional analysis of LuxSCS
IP Steering Committee (usmerjevalni odbor za pravice intelektualne lastnine)
Amazon claims that ‘LuxSCS had the authority to take decisions and participate in the CSA, was endowed with own financial means and was capable of bearing its risks. By holding the Intangibles and funding their development (or, sometimes, their acquisition), LuxSCS had an essential role in controlling the development, the maintenance and the protection of the Intangibles […]’.
Na splošno so v zapisnikih sej poslovodstva družbe LuxOpCo evidentirane dejavnosti, ki so neposredno povezane z razvojem, vzdrževanjem in upravljanjem neopredmetenih sredstev, med drugim ustanovitev odbora „EU IP Steering Committee“, katerega vloga je bila „zagotavljati tehnične in poslovne smernice ter pomoč pri strateškem odločanju v zvezi z razvojem intelektualne lastnine vseh vrst in opisov, ki jo je imela v lasti matična družba podjetja Amazon Europe Holding Technologies SCS“, ali sklenitev več licenčnih pogodb s tretjimi osebami.
The Commission does not dispute that LuxSCS, as a party to the Buy-In Agreement and the CSA, is the legal owner of the rights to exploit, further develop and enhance the Intangibles for the purposes of Amazon's European retail and service business.
Skupina Amazon je trdila, da je „IP Steering Committee posvetovalni organ […].
Nor does it dispute that, LuxSCS was contractually tasked by A9 and ATI under the CSA with several functions and assigned several risks in relation to the Intangibles.
Ni sprejemal odločitev glede razvoja ali izboljševanja neopredmetenih sredstev“, zato pomen tega odbora ne bi smel biti precenjen.
However, as a result of the License Agreement, those functions and risks were exclusively and irrevocably licensed to and effectively performed and assumed by LuxOpCo for the entire lifetime of the Intangibles.
Vendar to, da je bil odbor posvetovalni organ, ne pomeni, da njegova priporočila niso vplivala na razvoj, vzdrževanje in upravljanje neopredmetenih sredstev.
None of the information provided to the Commission demonstrates that LuxSCS performed, or had the capacity to perform any active and critical functions in relation to the development, enhancement, management, and exploitation of the Intangibles which would justify attributing to it almost all of the profit generated by LuxOpCo in the operation of Amazon's European retail and service business (Recitals 419 to 429).
Dejansko je po navedbah same skupine Amazon odbor IP Steering Committee opravljal naslednje dejavnosti: „(i) oblikovanje priporočil o vlogah za zaščito neopredmetenih sredstev (in s tem izključnih pravic družbe LuxOpCo na podlagi licenčne pogodbe, sklenjene med družbama LuxSCS in LuxOpCo), (ii) preučevanje napredka v sodnih postopkih v Evropi v zvezi z neopredmetenimi sredstvi in (iii) zagotavljanje usposabljanja za evropske zaposlene v zvezi z uporabo tehnologije in drugih neopredmetenih sredstev.“
Nor could LuxSCS have been considered to have outsourced those functions to another party and it did not have the capacity to control or supervise the execution of thereof (Recitals 427 to 428).
IP Steering Committee je bil torej forum, v okviru katerega so se sestajali poslovodje družb LuxOpCo in ASE, odgovorni za poslovne in tehnološke dejavnosti, da bi razpravljali in izdajali priporočila o ukrepih v zvezi z neopredmetenimi sredstvi v Evropi, kot so jim jih predstavili pravniki skupine Amazon, specializirani za področje intelektualne lastnine.
LuxSCS also did not use any valuable assets in relation to that business, but merely held the Intangibles in a passive manner as the legal owner thereof (Recitals 431 to 435).
Dejanske odločitve o razvoju, izboljševanju, upravljanju in uporabi neopredmetenih sredstev so nato sprejemali člani družb LuxOpCo in ASE v tem odboru, in sicer kot vodje, ki odločajo, odgovorni za maloprodajne in storitvene dejavnosti skupine Amazon v Evropi.
Finally, LuxSCS did not assume, nor did it have the capacity to assume and control, the associated risks in this regard (Recitals 436 to 445).
Tehnologija, za katero je družba LuxSCS družbi LuxOpCo podelila licenco na podlagi licenčne pogodbe, je obstoječa tehnologija skupine Amazon, kot se redno posodablja.
Functions performed by LuxSCS
Vendar zgolj obstoj tehnološkega okvira, ki dobro deluje v ZDA, še ne pomeni, da bo ista tehnologija odlično delovala tudi v Evropi.
LuxSCS is the legal owner and contractual licensor of the Intangibles.
Ker v ZDA in Evropi obstajajo različne kategorije izdelkov, različnih funkcij programske opreme skupine Amazon, ki se uporablja v ZDA in za katero je bila družbi LuxSCS podeljena licenca na podlagi dogovora o delitvi stroškov, družbi LuxOpCo pa je bila podeljena izključna podlicenca na podlagi licenčne pogodbe, ni bilo mogoče kar tako uporabiti v Evropi.
However, under the License Agreement, LuxSCS granted LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles in Europe and a right to further develop, enhance and manage the Intangibles for their entire lifetime, without any reservation of LuxSCS managing or supervising LuxOpCo's activities in that respect.
Za upravljanje evropskih spletišč je bila potrebna drugačna programska oprema, ker pa se spletišča skupine Amazon med seboj razlikujejo, je bilo treba razviti programsko opremo na geografski podlagi.
Under that agreement, LuxOpCo was also granted the responsibility for concluding and managing sublicenses with associated group companies and granted all rights to prevent IP infringements of the Intangibles.
Za uspeh evropskih poslovnih dejavnosti skupine Amazon je bilo treba nadalje razvijati, izboljševati in upravljati tehnologijo, vse te funkcije pa je v obravnavanem obdobju izvajala družba LuxOpCo ob podpori svojih odvisnih družb.
Finally, LuxOpCo was responsible for ensuring compliance with all applicable laws, rules and regulations, including export and privacy laws and regulations that may apply to its use of the Intangibles.
Družba LuxOpCo je ob ustanovitvi prejela tehnološka sredstva, potrebna za izvajanje dejavnosti raziskav in razvoja, zlasti za vzdrževanje evropskih spletišč.
Consequently, as a result of that exclusive license, LuxSCS was no longer entitled to economically exploit the Intangibles in Amazon's European operations and therefore could not perform any active and critical functions in relation to their development, enhancement, management or exploitation in that respect.
Šlo je zlasti za pripravo katalogov, tehnologijo za prevajanje in lokalne prilagoditve.
Thus, while the legal ownership of the Intangibles and any derivative works thereof stayed with LuxSCS during the relevant period, the aforementioned active and critical functions in relation to the Intangibles were performed by LuxOpCo.
Ta sredstva so zagotovile ekipe razvijalcev, ki so prej delali v evropskih povezanih družbah, in na novo zaposleno osebje.
Even if LuxSCS had been entitled to perform such functions, it did not have the capacity to carry out, manage or control them during the relevant period.
V obravnavanem obdobju je več kot [60–70] oseb, večinoma zaposlenih v družbi LuxOpCo v Luksemburgu, opravljalo naloge tehnološke narave.
It had no employees, as confirmed by the contested tax ruling, which endorsed the conclusion in Amazon's letter of 31 October 2003 that LuxSCS' very limited activities do not lead to it carrying out a ‘commercial activity’ or having a taxable presence in Luxembourg.
Njihove funkcije v podjetju so bile med drugim: inženir za razvoj programske opreme, sistemski inženir, inženir za informacijsko podporo, načrtovalec rešitev, tehnični skrbnik programa in tehnični skrbnik strank.
In fact, as confirmed by the TP Report and Amazon's letter of 20 April 2006 to the Luxembourg tax administration, LuxSCS was not supposed to perform any other activity during the relevant period beyond the ‘mere holding’ of the Intangibles and the shares in its subsidiaries and receiving passive income in the form of royalties and interests from those subsidiaries.
Ti zaposleni so skupini Amazon zagotavljali sposobnost izvajanja lokalnih prilagoditev tehnološke platforme in razvoja programov v korist evropskih spletišč.
In the absence of employees, the only means by which such functions could have been performed by LuxSCS itself would have been through its sole manager or through its general meetings.
Specializirana ekipa – ekipa za lokalizacijo in prevajanje – je izvajala ključne funkcije v zvezi s tehnologijo, kot sta prilagajanje evropskih spletišč lokalnim preferencam (funkcija, imenovana „lokalizacija in prevajanje“) ali zagotavljanje povratnih informacij o rezultatih spletišč za nadaljnji razvoj in izboljšanje platforme Amazon.
However, the resolutions of the sole manager and the minutes of its general meetings, summarised in Table 14, do not demonstrate that any active or critical decision-making was performed by LuxSCS with regard to the aforementioned functions in relation to the Intangibles, nor that an effective control or supervision of such functions was carried out during the relevant period.
Ob koncu leta 2013 je bilo v tej ekipi [60–70] zaposlenih.