natgillin/translations-raw huggingface dataset:
Rather, the resolutions and decisions taken consisted mainly of administrative and shareholder tasks, i.e. approving accounts, receiving dividend payments, approving capital increases and the financing of subsidiaries and, in a few instances, approving the appointment of managers of LuxOpCo and other subsidiaries of LuxSCS.
Ekipa je bila nato premeščena v [drugo družbo skupine Amazon] in preimenovana v „ekipo za razvoj in prevajanje programske opreme“, kar kaže, da je bila njena dejavnost razvoj programske opreme.
In addition, the complete absence of representatives of LuxSCS in the IP Steering Committee, which is the main forum of discussion for the management of the Intangibles in Europe, confirms that LuxSCS played no active role as regards the aforementioned functions and the associated risks during the relevant period.
Dodatnih [10–20] oseb je bilo zaposlenih kot „Technical Program Manager“ (tehnični skrbniki programa) ([0–10] pri LuxOpCo in [0–10] pri ASE), katerih naloga je bila prevajanje oziroma pretvorba opisa orodja, ki ga lokalna ekipa, odgovorna za prodajo na drobno, želi dodati spletišču, v tehnični opis programske opreme, ki jo mora razviti razvijalec programske opreme.
Even the decisions to enter into the Buy-In Agreement and the CSA do not appear to have been taken by LuxSCS, but constitute no more than a simple ratification by the sole manager of a decision taken by Amazon group companies in the US.
Ko je programska oprema razvita, tehnični skrbniki programa sodelujejo pri njenem uvajanju skupaj z operativnimi ekipami družbe LuxOpCo in evropskih povezanih družb.
The same can be said for the decision to enter into the License Agreement with LuxOpCo, as it is reflected in the resolution that the decision of the sole manager to approve and execute this agreement on behalf of LuxSCS was taken in the context of the 2006 restructuring of Amazon's European operations, which had already been decided by the Amazon group.
Tako se tehnologija, ki jo uporablja družba LuxOpCo, nenehno razvija in prilagaja lokalnemu trgu .
In any event, such decisions are not active decisions related to the development, enhancement, management, and exploitation of the Intangibles, but are decisions implementing the ‘limited number of legal agreements necessary for the Luxembourg structure to operate’.
Skupina Amazon trdi, da ima na svetovni ravni večina njenih zaposlenih, ki opravljajo tehnološke funkcije (približno [60–65] %), delovno mesto v ZDA in da ostali delajo v mednarodnih centrih za razvoj.
The fact that LuxSCS was not legally entitled to perform such functions by virtue of the License Agreement and the fact that it lacked the capacity to do so, also means that it did not actually perform any of the functions assigned to it under the CSA during the relevant period.
V primerjavi s temi dejavnostmi so tehnična sredstva v družbi LuxOpCo precej omejena.
In other words, LuxSCS was not involved in the development of the Intangibles, nor in budgeting and planning activities related thereto (functions 1 and 4 listed in Table 13, reproducing the functions listed in Exhibit B to the CSA).
Komisija seveda ne zanika, da se tehnologija nenehno razvija v ZDA ali mednarodnih centrih za razvoj skupine Amazon, vendar opozarja, da ti centri prejemajo plačilo v višini stroškov in dodatka v višini [0–10] % za izvajanje projektov raziskav in razvoja, ki jim jih odda družba ATI.
LuxSCS also played no active role in the management of strategic acquisitions of technologies (function 5 listed in Table 13), notwithstanding the fact that a number of those acquisitions were executed on the basis of the CSA.
Poleg tega so družba LuxOpCo in njene evropske povezane družbe posebej razvile pomembno tehnologijo, ki se uporablja za evropske maloprodajne in storitvene dejavnosti.
In fact, according to the information provided by Amazon on decisions taken by LuxSCS in relation to other buy-in transactions entered into since 2005, its sole manager merely accepted the contribution of the technologies acquired in exchange for a buy-in payment.
Primer take vrste tehnologije je EFN.
Those decisions constituted no more than a mere administrative reorganisation of activities, not an active, value-adding management of the acquired technology.
Program EFN je povezal vse evropske centre za obdelavo naročil in vzpostavljena je bila mreža.
Finally, although Exhibit B to the CSA lists as a final function the ability to ‘select, hire and supervise employees, contractors and sub-contractors to perform any of the above activities’ (function 7 listed in Table 13), there are no indications that LuxSCS should be considered to have effectively outsourced any of the functions assigned to it under the CSA to another party acting under the instruction and control (i.e. a subcontractor) of LuxSCS.
Program EFN strankam iz vseh držav Unije omogoča, da izdelke kupujejo prek katerega koli nacionalnega spletišča skupine Amazon v Evropi.
Neither the resolutions of the sole manager nor the minutes of the general management meetings demonstrate that any active decisions were taken in that respect.
Z združevanjem zalog z vseh evropskih območij, na katerih je prisotna skupina Amazon, je bilo mogoče obogatiti ponudbo.
Moreover, the CSA Annual Summary reports record no expenses incurred directly by LuxSCS in the development of the Intangibles that would be capable of entering into the cost sharing pool, for instance fees paid for the provision of outsourced activities.
Poleg tega je lahko skupina Amazon zmanjšala tveganje izčrpanja nekaterih zalog in pospešila odpremo pošiljk .
Only the entities A9, ATI, and the contract development centres managed by ATI and A9 reported Development Costs.
Tako je bilo mogoče skrajšati roke za dostavo strankam ter znižati logistične stroške, stroške nabave blaga pri dobaviteljih in cene, hkrati pa obogatiti ponudbo.
Those Development Costs reflect functions performed by or on behalf of those companies, (and risks assumed by those companies) during the relevant period.
V Evropi noben konkurent skupine Amazon ni imel rešitve, podobne programu EFN.
Those functions therefore cannot be considered as performed by LuxSCS.
Program EFN je pomenil napredek na številnih ravneh.
Consequently, none of the development functions or other functions related to the Intangibles as carried out by A9, ATI and their Subcontractors with reference to the Buy-In Agreement and the CSA (or the risks related to these functions) can be taken into account as a contribution of LuxSCS to the License Agreement between LuxSCS and LuxOpCo.
Na področju tehnologije so bile uvedene nove funkcionalnosti, [opis funkcionalnosti programa EFN], ki so omogočile dodatne izboljšave, funkcionalnosti, ki jih svetovno omrežje dotlej ni poznalo.
Rather, those functions should be accounted for as contributions of A9 and ATI under the Buy-In Agreement and the CSA.
Testiranja za program EFN so bila izvedena v evropskem okolju z evropskimi podatki, kot je na primer kategorija izdelkov „Baby“.
Those agreements, which according to the US Tax Court were remunerated at arm's length by way of the Buy-In Payments and the CSA Payments, are not the subject-matter of this Decision, since they are not covered by the contested tax ruling.
Poleg tega je program EFN omogočil optimizacijo stroškov preskrbe zaradi boljše izbire prodajalcev in centralizacijo upravljanja kategorij izdelkov.
The functions performed by A9, ATI and their subcontractors are therefore irrelevant when assessing the remuneration to be paid by LuxOpCo to LuxSCS under the License Agreement, which is the subject-matter of the contested tax ruling.
Obdelava naročil je bila olajšana s centraliziranim načrtovanjem zalog v vseh državah Unije, pri prodaji pa je program EFN omogočil hitro dostavo strankam, širitev pošiljanja težkega razsutega tovora prek nacionalnih meja in poenostavitev postopkov vračila blaga.
In any event, even if LuxSCS could be considered to have outsourced its development functions and risks under the CSA to a Subcontractor within a meaning of that agreement, which it cannot, it would not have had the capacity to supervise the execution of those functions, let alone control the performance of those functions and the risks associated with them in the absence of employees.
Program EFN je omogočil odpravo izvoznih dajatev na čezmejne pošiljke znotraj Evrope, kar je omogočilo znatne prihranke; omogočil je tudi združevanje zalog, tako da si lahko stranke, ki nakupujejo na nekem spletišču, ogledajo zaloge v centrih za obdelavo naročil zunaj meja njihove države.
In a typical arm's length transaction between independent parties, a licensor that outsources certain IP-related functions would be expected to safeguard the execution of the license agreement through close supervision .
Da bi lahko stranke nakupovale povsod po Evropi, je bilo treba združiti različne kataloge, za kar je bilo potrebno tudi prevajanje, ki v preteklosti ni bilo ne predvideno ne organizirano.
Moreover, even if the functions of LuxSCS under the CSA were to be considered outsourced to an associated company, here in particular LuxOpCo, such a company would have been entitled to an arm's length remuneration for the services performed, either in the form of a service fee or, as regards LuxOpCo, in the form of a reduction of the royalty rate .
Nazadnje, program EFN je omogočil nabavo zalog na evropski ravni in vzpostavitev mreže „European Seller Network“, v okviru katere je bilo mogoče trgovce s platforme Marketplace uvrstiti na druga evropske spletišča, tako da so lahko svoje izdelke prodajali povsod po Evropi.
Despite what Amazon claims the License Fee as endorsed by the contested tax ruling was not reduced corresponding to the functions performed by LuxOpCo in relation to the Intangibles, seeing as LuxSCS incurred no direct costs in relation to those activities, with the exception of some limited external costs which appear to relate to the maintenance of its legal ownership of the Intangibles, which was carried out under the control of LuxOpCo.
Program EFN je bil pomembna gonilna sila poslovanja.
During the relevant period, the only functions that could actually have been said to have been performed by LuxSCS were functions related to the maintenance of its legal ownership of the Intangibles, although even those were carried out under LuxOpCo's control.
Leta 2014 je bilo prek programa EFN ustvarjenih [5–10] % skupne prodaje v Franciji ter več kot [15–20] % prodaje v Italiji in Španiji.
According to the detailed break-down of LuxSCS's other operating charges as set out in Table 10, LuxSCS incurred certain external expenses related to domain, accounting and legal fees – general corporate.
Nazadnje, evropske povezane družbe so imele vlogo tudi pri razvoju novih tehnologij.
Amazon explained that those fees related to: (i) the share of the Luxembourg costs allocated to LuxSCS; (ii) disbursements in relation to the legal protection of the Intangibles owned by LuxSCS, such as patent application fees and related disbursements, trademark application fees and related disbursements, trademark application fees and related disbursements; and (iii) fees and disbursements in relation to domain names and IP searches.
Na primer, nemška povezana družba je razvila jamstvo najnižje cene, Packstation in rokovnik, da bi olajšala dostavo velikih izdelkov za široko porabo, kot so pralni stroji .
It is only those costs that could be considered as relevant for the remuneration of LuxSCS under the License Agreement since those costs appear to reflect functions that might have actually been carried out by LuxSCS during the relevant period.
Poleg tega je ekipa „Prime“, nameščena v ZDA, preden je bil program Amazon Prime postavljen na splet, poskušala zbrati mnenja ekip lokalnih kategorij, kot so lokalne ekipe centrov za obdelavo naročil in transport, saj so lokalne ekipe razumele kompleksnost uvajanja programa Prime v Združenem kraljestvu v primerjavi z ZDA, Nemčijo in drugimi državami.
Assets used by LuxSCS
Skratka, družba LuxOpCo je v obravnavanem obdobju poskrbela za pomemben razvoj in izboljšave na ravni tehnologije, ki jo je tudi upravljala in nadzirala.
For transfer pricing purposes, a party to an intra-group transaction can only be attributed a return on an asset to the extent that it exercises control over its use and the risk(s) associated with that use.
Ni se zadovoljila z uporabo tehnologije za upravljanje evropskih spletišč, temveč je v obravnavanem obdobju dejavno prispevala k njenemu razvoju, izboljševanju in upravljanju.
Thus, the owner of an asset needs to effectively use the asset in question.
Podatki o strankah
The determinative factor in every functional analysis is therefore not the assets passively owned by any of the parties to the intra-group transaction under analysis, but the assets actually used.
Zbiranje informacij od strank je ključni vir vrednosti za dejavnost spletne prodaje na drobno skupine Amazon.
The mere legal ownership of an asset, without using it to undertake any functions or incur any risks, does not give rise to any remuneration beyond the value of the asset itself .
S tem se zviša konverzijska stopnja, pospeši nakupni proces in znižajo frikcijski stroški, s čimer se poveča tudi verjetnost poznejšega nakupa, na primer s tem, da se stranki ponudi nova prilagojena ponudba vsakokrat, ko obišče evropska spletišča skupine Amazon.
Nor does the mere legal ownership of or license to an asset in itself mean that the owner in fact develops, enhances, manages, or exploits that asset.
Tudi družba X je menila, da so podatki o strankah ključni viri vrednosti za spletne trgovce na drobno.
As regards the Intangibles, Amazon argues that LuxSCS ‘uses’ those assets by licensing them to LuxOpCo.
Kot je prikazano v preglednici 19, se je število strank skupine Amazon na treh internetnih domenah, ki jih ima v Uniji, povečalo s 17 milijonov leta 2005 na [70–80] milijonov leta 2014.
However, pursuant to 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, manage and exploit the Intangibles for their entire lifetime for the purposes of operating Amazon's European retail and service business, without any reservation for LuxSCS to be eligible to still use the Intangibles or to manage and control their use.
Preglednica 19
In any event, since LuxSCS did not in fact use, nor did it have the capacity to use, the Intangibles, as explained in Recitals 421 to 427, the Intangibles cannot be said to have been used by LuxSCS in the execution of the License Agreement for transfer pricing purposes.
Število edinstvenih obiskovalcev po referenčnih spletiščih in letih
Nor can LuxSCS be said to have incurred any costs in relation to the development, enhancement, management and exploitation of the Intangibles.
(v milijonih)
As set out in Table 10, LuxSCS did not incur any costs during the relevant period – besides the external fees and disbursements identified in Recital 429 which appear to relate to the maintenance of its legal ownership to the Intangibles, and some one-off costs related to intercompany sale of inventory in relation to the 2006 restructuring – other than the Buy-In and CSA Costs.
Pred prestrukturiranjem leta 2006 sta podatke o strankah zbirali družbi AIS in AIM.
Moreover, any costs that LuxSCS did incur were financed with its primary source of income, i.e. the royalty payments it received from LuxOpCo .
Ob prestrukturiranju je družba LuxSCS dobila pravice do podatkov, zbranih na evropskih spletiščih.
LuxSCS also does not own any other asset that could be said to contribute to the development, enhancement, management or exploitation of the Intangibles.
Podatki o strankah z evropskih spletišč so sicer pravna lastnina družbe LuxSCS, vendar je družba LuxOpCo dejavno zbirala te podatke kot storitev za družbo LuxSCS .
While intangible assets resulting from the purchase of IP are capitalised on LuxSCS's balance sheet since 2011, those acquisitions have been managed and controlled not by LuxSCS, but by Amazon companies in the US and LuxOpCo, as explained in Recital 425.
Družba LuxOpCo je bila edina odgovorna za zbiranje podatkov o strankah v Evropi ter je morala zagotavljati njihovo vzdrževanje in spoštovanje veljavnih zakonov na področju varstva podatkov .
The other assets presented on its balance sheets are primarily held in its capacity of sole shareholder of LuxOpCo and one other group entity, Amazon Eurasia Holdings S.a.r.l., Luxembourg.
Poleg tega je družba LuxOpCo podatke o strankah uporabljala za izvajanje evropskih dejavnosti skupine Amazon.
They are not related to the License Agreement, which is the subject matter of the contested tax ruling and this Decision.
Družba LuxOpCo je torej tista, ki je izvajala dejavne in odločilne funkcije v zvezi z razvojem, izboljševanjem in upravljanjem podatkov o strankah v obravnavanem obdobju.
Finally, while LuxSCS provided loans to LuxOpCo out of the profits accumulated from the royalties paid by the latter to the former under the License Agreement, the provision of loans does not constitute a valuable contribution to the development, enhancement, management, and exploitation of the Intangibles.
Registrirana blagovna znamka
As explained in Recital 183 and footnotes 177 to 179, the amount of those loans actually seems to have increased in line with the excessive part of the royalty payments, since LuxOpCo retained the portion of the royalty which was not used for the Buy-In and CSA Costs as paid on to A9 and ATI under the CSA.
Kar zadeva registrirano blagovno znamko, je v poročilu o transfernih cenah sicer navedeno, da je blagovna znamka Amazon prepoznavna in da je dobra vidnost blagovne znamke na svetovni ravni pomembna prednost za pritegnitev strank, vendar so zaposleni v skupini Amazon navedli, da blagovna znamka ni v središču poslovnega modela skupine Amazon.
Risks assumed by LuxSCS
Informacije, ki jih je predložila skupina Amazon, kažejo, da je vrednost njene blagovne znamke drugotnega pomena za uspešno izvajanje treh ključnih gonilnih sil njenih evropskih dejavnosti prodaje na drobno, in sicer izbire blaga, cene in enostavnosti uporabe.
In this context, control should be understood as the capacity to make decisions to take on the risk and to manage it.
To dokazuje, da blagovna znamka in ugled skupine Amazon močno slonita na stalnem zagotavljanju storitve, s katero so stranke zelo zadovoljne.
It is therefore crucial to determine how the parties to the transaction operate in relation to the management of those risks, and in particular which party or parties perform control functions and risk mitigation functions, which party or parties encounter upside or downside consequences of risk outcomes, and which party or parties have the financial capacity to assume those risks.
Šteti je torej treba, da se vrednost blagovne znamke Amazon v Evropi ustvarja na ravni družbe LuxOpCo in evropskih povezanih družb.
When the risk allocation set out in the intra-group contractual arrangement does not reflect the underlying economic reality, it is the parties' actual conduct and not the contractual arrangements that should be taken into account for transfer pricing purposes .
Ni pridobljena na ravni družbe LuxSCS na podlagi licenčne pogodbe ali na ravni družb A9 in ATI na podlagi dogovora o delitvi stroškov, saj so družba LuxOpCo in evropske povezane družbe tiste, ki sprejemajo vse potrebne strateške odločitve v zvezi z izbiro, ceno in enostavnostjo uporabe v Evropi, kot je pojasnjeno v uvodnih izjavah 478 do 499.
Amazon claims that LuxSCS assumes the risks related to the development, enhancement, management and exploitation of the Intangibles on the basis of the contractual arrangements it entered into with associated group companies, namely the Buy-In Agreement, the CSA and the License Agreement, and its ownership of the Intangibles.
Vrednosti blagovne znamke Amazon nikakor ne ustvarja samo Amazon.com.
That claim must be rejected for several reasons.
Amazon.co.uk, Amazon.de, Amazon.fr itd. so vse prepoznane kot lokalne blagovne znamke in prispevajo k vrednosti registrirane blagovne znamke v Evropi.
First, LuxSCS in fact passed on the risks related to the aforementioned functions to LuxOpCo.
Poleg tega je bila skupina Amazon ob vstopu na evropski trg poznana kot prodajalec knjig in medijev, ta ugled pa ji ni pomagal pri uvajanju drugih kategorij izdelkov ali dejavnosti skupine Amazon za račun tretjih oseb.
Under the License Agreement, not only did LuxSCS grant LuxOpCo an exclusive and irrevocable license to the economic exploitation of the Intangibles in Europe and a right to further develop, manage and protect the Intangibles for their entire lifetime for the purpose of operating Amazon's European retail and service business, LuxOpCo also contractually assumed all the risks designated to LuxSCS under the CSA.
Lokalne ekipe so morale vložiti dodaten trud, da so stranke obvestile, da je skupina Amazon uvedla novo kategorijo izdelkov, česar se stranke začnejo zavedati šele sčasoma .
Second, as regards the CSA, while Exhibit B thereto lists several risks attributed to LuxSCS (Table 13), those risks are intrinsic to the performance of the functions attributed to it as recorded in that same exhibit.
Skupina Amazon trdi tudi, da se njene dejavnosti trženja močno opirajo na tehnologijo.
Third, there is equally no evidence suggesting that LuxSCS took any active decisions to outsource its risk management functions under the CSA, nor that LuxSCS would have been able to control and supervise such outsourced activities had it done so.
Družba LuxOpCo za ta namen zaposluje vodjo segmenta „Marketing in Traffic“ na ravni Unije.
Similarly, none of risks related to the Intangibles, as undertaken by A9, ATI or their subcontractors, with reference to the CSA could be taken into account as a risk assumed by LuxSCS in the licensing arrangement between LuxSCS and LuxOpCo.
Evropske povezane družbe imajo lastne pogodbe in partnerske provizije, ki se glede na sestavo partnerske skupine in strukturo provizij razlikujejo od ameriške skupine.
As explained in Recitals 426 and 427, the other parties to the CSA are not acting as agents of LuxSCS, but on their own behalf in order to achieve the anticipated benefits of the CSA.
Funkcije, ki jih je družba LuxOpCo izvajala v okviru maloprodajnih in storitvenih dejavnosti skupine Amazon v Evropi
Those risks should be accounted for as contributions of those parties to the CSA and they cannot affect the remuneration of LuxSCS by LuxOpCo under the License Agreement.
Glede na poročilo o transfernih cenah naj bi imela družba LuxOpCo vlogo sedeža ter glavnega podjetja, odgovornega za maloprodajne in storitvene dejavnosti skupine Amazon v Evropi.
Fourth, that LuxSCS assumed no risks in relation to the Intangibles is further supported by the fact that neither the resolutions of LuxSCS's sole manager nor the minutes of its general meetings reflect any critical decisions on risk management performed by LuxSCS in relation to the risks associated with the development, enhancement, management, and exploitation of the Intangibles.
Ta družba je bila torej pristojna za sprejemanje strateških odločitev v zvezi s poslovanjem skupine Amazon v Evropi in upravljanje ključnih fizičnih komponent teh dejavnosti.
In any event, LuxSCS had no employees which could have performed such risk management functions during the relevant period.
Zapisniki sej poslovodstva družbe LuxOpCo vključujejo sklepe v zvezi s funkcijo sedeža in sprejemanjem strateških odločitev družbe LuxOpCo, ki se nanašajo na primer na nakup nekaterih podjetij (med drugim [prevzem X, Q, Y, R, Z]), vključno z njihovimi pravicami intelektualne lastnine, ustanovitev skupnih podjetij s tretjimi osebami, delno prodajo dejavnosti ali sredstev družbe LuxOpCo drugim podjetjem, kot sta [prevzem Q] ali [druga družba iz skupine Amazon], ali zagotavljanje jamstev povezanim osebam.
LuxSCS therefore lacked the operational capacity to assume any risks contractually assigned to it.
V Evropi so bile vse strateške funkcije v zvezi s spletnimi maloprodajnimi in storitvenimi dejavnostmi skupine Amazon v obravnavanem obdobju, vključno s samo dejavnostjo prodaje na drobno, dejavnostjo v zvezi s tretjimi osebami, logistiko, pomočjo strankam, kadri in financami, zaupane družbi LuxOpCo.