natgillin/translations-raw huggingface dataset:
Amazon confirmed the active role of LuxOpCo in respect of the protection of the Intangibles in Europe in its letter of 7 June 2017: ‘[…] under the License Agreement, LuxOpCo had to use its best efforts to prevent, investigate, and prosecute any unauthorised use of the licensed intangibles and to undertake action in this respect, as well as to institute and to conduct suits to protect its rights under the License Agreement against infringement’.
Na splošno velja, da bo pri transakcijah med nepovezanimi podjetji možnost stranke, ki ni pravni lastnik trženjske pravice, da pridobi prihodnje koristi od trženjske dejavnosti, ki povečuje vrednost tega neopredmetenega sredstva, odvisna predvsem od vsebine pravic te stranke.
License Agreement, paragraph 4.1: ‘Term.
Distributer na primer lahko pridobi koristi iz svoje naložbe v razvoj vrednosti blagovne znamke iz svojega prometa in tržnega deleža, če ima dolgoročno pogodbo o izključni pravici distribucije za izdelek z blagovno znamko.
Subject to all necessary government approvals, this Agreement is effective as of the Effective Time and continues in effect for the life of all copyrights or author's rights and patents related to the Amazon EHT Intellectual Property licensed under Section 2.1 of this Agreement and until all proprietary and confidential information and know-how related to Amazon EHT Intellectual Property enters the public domain (“Term”). ’
V takih primerih se distributerjev delež koristi določi na podlagi tega, kaj bi v primerljivih okoliščinah dobil neodvisni distributer.
Paragraphs 4.2-4.3 provides that the agreement may only be terminated in the case of (i) change in control or substantial encumbrance, or (ii) after one of the parties failure to cure for its failure of performance.
V nekaterih primerih pa ima lahko distributer izredne odhodke trženja, ki presegajo stroške nepovezanega distributerja s podobnimi pravicami za lastno distribucijsko dejavnost.
License Agreement, paragraphs 2.1(a) (Exclusive Intellectual Property License Grant), 2.1(b) (Derivative Works) and 2.4 (Ownership).
Nepovezanemu distributerju bi lahko v takem primeru lastnik blagovne znamke dal dodatno nagrado, morda v obliki znižanja nabavne cene izdelka ali nižje stopnje licenčnine.“ Glej tudi smernice OECD iz leta 2017, priloga v poglavju VI: „Primeri za ponazoritev smernic v zvezi z neopredmetenimi sredstvi“, primer 10.
License Agreement, paragraph 2.1(b) (Derivative Works).
Kot je pojasnjeno v uvodni izjavi 434, so edini znatni prihodki družbe LuxSCS licenčnine, ki jih je plačevala družba LuxOpCo.
Minutes of the managers' meeting of LuxOpCo on 21 June 2005.
Sporočilo skupine Amazon z dne 29. maja 2017, naknadno poročilo o transfernih cenah iz leta 2017, str. 29.
Minutes of the managers' meeting of LuxOpCo on 29 January 2013, 3 June 2013 and 9 December 2014.
Licenčna pogodba, točka 7 (No Warranties).
EU Policies and Procedures Manual, effective 1 May 2006, p. 21.
Kot je navedeno v naknadnem poročilu o transfernih cenah iz leta 2017, str. 23: „A key aspect of the European business was the effective management of the inventory which is comprised of millions of individual items purchased from third-party vendors for resale“.
Amazon's submission of 7 June 2017.
Kot je navedeno v smernicah OECD iz leta 2010, odstavek 9.12: „[…] [D]avčni organ [je] upravičen, da oporeka dozdevno porazdelitev tveganja med povezanimi družbami po pogodbi, če to ni skladno z ekonomsko vsebino transakcije.
The minutes of the IP Steering Committee were provided to the Commission with the Amazon's submissions of 22 July 2016 and 11 April 2017.
Zato je pomembno, da se pri preučevanju porazdelitve tveganja med povezanimi osebami in posledic, ki jih ta imajo za transferne cene, ne preučijo zgolj pogodbeni pogoji, pač pa, da se razjasnijo tudi naslednja, dodatna vprašanja:
Amazon Final Transcripts, [Vice President Intellectual Property, Legal, Amazon Corporate LLC, US] 20 November 2014, par.
ali ravnanje odvisne družbe ustreza porazdelitvi tveganja po pogodbi […],
4270: 13-25: ‘Q. […] the IP steering committee meetings.
ali se porazdelitev tveganja v povezanem poslu sklada z neodvisnim tržnim načelom […] in
Was there a procedure for those? […] A. We would meet annually.
kakšne so posledice porazdelitve tveganja […].“
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
Dogovor o delitvi stroškov z dne 5. januarja 2009, točka 2.3 in Exhibit B (Functions and Risks).
We would do a review of the foreign filing recommendations, so that would be where we would file an application in the United States, our recommendation as far as whether we should file that outside of the United State, principally – well in Europe for each of those, and we would have a recommendation of yes or no. We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.’
Glej preglednico 4 za podroben pregled popravkov vrednosti in rezervacij v zvezi s kratkoročnimi sredstvi družbe LuxOpCo.
Deposition [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, former Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, US], 15 July 2014, p. 117, par.
Naknadno poročilo o transfernih cenah iz leta 2017, str. 29.
8-13.
Smernice OECD iz leta 1995, leta 2010 in leta 2017, odstavek 7.14.
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 29, par.
Glej opombo 272.
9-16: […] and Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 November 2014, par.
To, ali je za zagotovitev teh storitev ene povezane družbe iz skupine drugi potrebno plačilo, se ugotavlja z analizo konkretnih dejstev in okoliščin ter zlasti tega, ali so te storitve „upravljanja tveganj“ znotraj skupine same po sebi pomenile korist (ali pričakovano korist) za družbo LuxOpCo.
823: 1-13 and 17-21: […].
Smernice OECD iz leta 1995, leta 2010 in leta 2017, odstavek 7.29.
See Amazon Post trial brief, p. 20, par.
Sporočilo skupine Amazon z dne 27. februarja 2017, str. 12.
43-46.
Sporočilo skupine Amazon z dne 27. februarja 2017, str. 13.
See also Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 113, par.
Sporočilo skupine Amazon z dne 27. februarja 2017, Priloga 32–9.
23-25, p. 114, par.
Kot je pojasnjeno v uvodni izjavi 163.
1-2: […].
Vendar ta tveganja v sporočilu skupine Amazon z dne 27. februarja 2017 niso bila opredeljena kot pomembna grožnja.
Deposition [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, US, former Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, US], 15 July 2014, p. 74, par.
Dogovor o delitvi stroškov, točka 9.12 (Preventing Infringement).
8-13, p. 77, par.
Glej odstavek 2.2 smernic OECD iz leta 2010: „Izbira metode za določanje transfernih cen vedno temelji na izbiri najprimernejše metode za posamezen primer.“ Glej odstavek 1.42 smernic OECD iz leta 1995.
14-29.
Sporočilo skupine Amazon z dne 4. maja 2015, str. 3 in 4, ter sporočilo skupine Amazon z dne 31. julija 2015, str. 2 in 3.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 November 2014, par.
Glej smernice OECD iz leta 1995, poglavje I, oddelek C, in smernice OECD iz leta 2010, poglavje I, oddelek D.1.2.
824: 12-25, par.
Teh pet „značilnosti“ se običajno imenuje pet dejavnikov primerljivosti.Glej tudi odstavek 1.36 smernic OECD iz leta 2010 in leta 2017.
825: 1-6: ‘When Amazon decides to launch a program or a product category in Europe that's already been launched in the US, isn't it true that Amazon would start with the technology framework in place in the US and then modify that for the local specifications?
Glej oddelek 2.1.2.3.
A. As much as possible, yes, I think it made a lot of sense and, you know, that's what we did is that if the framework had been built that was — you know, that we could leverage, it made really good economic sense to leverage that framework and evolve that framework to deal with the local nature of these markets. At the same time, right, again, it's not because you've got a framework that, you know, might work in the US It's like if we don't have the selection we can have whatever framework to do, fulfillment by Amazon or jewelry in that country without the local selection and the low prices there's not that much that will otherwise happen.’
Smernice OECD iz leta 1995, odstavek 1.19: „Značilnosti, ki jih je pomembno upoštevati, so na primer: […] pri neopredmetenih sredstvih […] oblika transakcije (na primer podelitev licence ali prodaja), vrsta sredstva (na primer patent, blagovna znamka ali znanje in izkušnje), trajanje in stopnja zaščite pravic do industrijske lastnine ter pričakovane koristi od njihove uporabe.“
For some products, the experiences from the US market can be useful for Europe, such as for Kindle, because US customers adapt quicker to new technology, but this cannot be generalised, as Americans prefer different brands (see Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 93, par.
Glej uvodno izjavo 220, v kateri so navedeni razlogi, ki jih je navedla skupina Amazon, da bi pojasnila, v čem se intelektualna lastnina, za katero je v okviru pogodb M.com podeljena licenca, razlikuje od neopredmetenih sredstev, za katera je bila podeljena licenca v okviru licenčne pogodbe.
9-25).
Glej tudi uvodno izjavo 223 o pogodbi [A].
However, launching Kindle in Europe was a huge initiative for the local teams to ensure content rights and actually sell the Kindle in each country (see Amazon Post trial brief, p. 109, par.
Kot je podrobneje pojasnjeno v sporočilu skupine Amazon z dne 31. julija 2015: „Customer data is never licensed out to third parties.
345).
Moreover, third-party use under license of the Amazon trademarks and the Amazon logo in Europe is limited to marketing and similar materials that have been approved in advance by LuxOpCo.
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 112, par.
These limited licenses are revocable, royalty-free, non-transferable and non-assignable.“
9-20.
Enako velja za pogodbo [G], medtem ko se druge pogodbe imenujejo […] v primeru [H] in [B] ter […] v primeru [I].
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 112, par.
Kot je pojasnjeno v uvodni izjavi 309, je tudi Luksemburg ugotovil, da teh pogodb, vključno s pogodbo [A], ni mogoče uporabiti za analizo po metodi primerljivih prostih cen, saj ta pogodba izraža poslovni model, ki se razlikuje od modela, vzpostavljenega med družbama LuxSCS in LuxOpCo.
24-25, p. 113, par.
Glej uvodno izjavo 253.
1-7, p. 114, par.
Glej tudi smernice OECD iz leta 1995, odstavek 1.15, ter smernice OECD iz leta 2010 in leta 2017, odstavek 1.33.
25, p. 115, par.
Sporočilo skupine Amazon z dne 29. maja 2017, str. 5.
1-2.
Amazon Final Transcripts: [podpredsednik Technology – Software Development, Amazon Corporate LLC, ZDA, nekdanji podpredsednik Kindle, Amazon Corporate LLC, ZDA], pričanje v postopku z dne 18. novembra 2014, odstavki 35413540: 24–25, odstavki 3541: 1–25, odstavki 3542: 1–25: „Q: […] And given that these deals involved services and technology, how did Amazon price them?
Deposition [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 18 September 2014, p. 113, par.
A: Well, the way we priced these deals was essentially looking at them as a wholistic bundle […]“.
13-19.
Kot je bilo pojasnjeno v uvodni izajvi 210, je to pozneje priznalo zvezno davčno sodišče ZDA.
Amazon's submission of 6 March 2017, Annex 28a: list of Amazon's employees since 1997, number of jobholders employed in Luxembourg with the job code starting with T.
Glej uvodno izjavo 144.
For localisation and translation, the team used a translation tool, developed by Amazon employees in Europe in collaboration with a team in the US.
Glej pričanje skupine Amazon na končni obravnavi 18. novembra 2014 [podpredsednik Technology – Software Development, Amazon Corporate LLC, ZDA, nekdanji podpredsednik Kindle, Amazon Corporate LLC, ZDA], str. 3549: 9 do 3550: 1, točka 3549: 10–25; točka 3550: 1–10: „Volume impacted deal pricing pretty significantly.
See Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], 4 November 2014, par.
You can look at the — you can go through the various contracts across the M.coms and you will find that the larger ones, such as [C] and [A], they have a lower commission rate than the smaller ones such as [D] and [E] and [F], and so that was a reality of what the market forces would require, […] And so the expectation that became predominant across all of the players in this market segment was that the bigger the sales volume, the lower the commission rate would be, and that found its way into, for example, [A] Amendment 3 is where we went from a single commission structure to a tiered base structure because [A] saw that their sales were doing very well and they predicted them to do very well over the course of the remainder of the agreement and they didn't want to be spending that much because they thought it wasn't competitive with their alternatives. And you saw the same thing in the [C] deal […]“.
830: 9-12 and 17-21, par.
Sporočilo skupine Amazon z dne 5. marca 2015, odstavek 129, str. 41.
831: 2-5.
Glej uvodno izjavo 322.
Amazon submission of 22 January 2016, p. 3.
Kot je navedeno v smernicah OECD iz leta 1995, odstavek 1.53: „Dejstvo, da podjetje, ki posluje z dobičkonosnimi člani svoje mednarodne skupine, ustvarja izgube, je za davčne zavezance ali davčne organe lahko znak, da je treba preučiti določanje transfernih cen.
Amazon Final Transcripts [Senior Vice President Worldwide Application Software, former Vice President/General Manager North America Media and Video], 21 November 2014, par.
Podjetje [,ki posluje z izgubo,] morda od mednarodne skupine podjetij, katere član je, ne prejema ustreznega plačila glede na koristi, ki jih prinašajo njegove dejavnosti.“ Glej tudi smernice OECD iz leta 2010, odstavek 1.71, in smernice OECD iz leta 2017, odstavek 1.130.
4633: 4-17: ‘A technical program manager typically comes from a technical background. […] They oftentimes were software development engineers and in some cases still wrote software actively.
Glej uvodno izjavo 153.
Their function as technical program manager was to translate, you know, a functional specification, a very business- and product-focused document, translate it into technical terms that a software developer could then code against.’; Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 16, par.
Sporočilo skupine Amazon z dne 29. maja 2017.
16-19: ‘So, I tell them what to do and then somebody does it and he comes back and he shows me what he did and I tell him this is what I wanted you to do or not.’; and Amazon Final Transcripts [Senior Vice President Worldwide Application Software, former Vice President/General Manager North America Media and Video] 21 November 2014, par.
Glej uvodno izjavo 210.
4620: 17-19: ‘Q: And a functional specification, you describe what you want consumers to experience.
Kot je pojasnjeno v uvodni izjavi 210, je zvezno davčno sodišče ZDA priznalo, da je v skladu s pogodbo [A] skupina Amazon [A] zagotovila različne dodatne storitve, ki niso bile povezane z neopredmetenimi sredstvi.
A: Yes’.
V naknadnim poročilu o transfernih cenah iz leta 2017 je zmotno ugotovljeno, da „the license of the Intangibles from LuxSCS to LuxOpCo […] comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA“.
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 59, par.
Kot je pojasnjeno v oddelku 2.1.2.3, je družba LuxOpCo to zavezo ( „commitment“) prevzela nase, ker ji je bila podeljena nepreklicna in izključna licenca za razvoj, izboljševanje in uporabo neopredmetenih sredstev, ki jih je imela družba LuxSCS.
10-25, p. 60, par.
Glej uvodno izjavo 529.
2-5: […].
Glej uvodno izjavo 256.
Amazon's submission of 22 July 2016, Amazon's Technology-Centric E-tailing-Business p. 12 and Recital 370.
Poročilo o transfernih cenah, str. 31.
Amazon's letter of 4 April 2017, p. 6: ‘Generally, the Vice-President for Retail business (first [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], then [Vice President European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg, former Country Manager France, Amazon.fr SAS, Clichy, France]) was collecting and prioritizing the requests from local staff for purposes of channelling the information to the technology teams managed from the US, including in relation to the EFN-related requests. […][Vice President Sales International, Amazon Corporate LLC, US, former Head of European Third Party Business (such as Marketplace), LuxOpCo, Luxembourg], at the time he was responsible for the European marketplace business, had a similar coordination role (with a small Luxembourg team) with respect to getting US technology teams working on EFN tools for the marketplace business and then supporting local staff and third party sellers regarding the use of the newly developed technology’.
Glej tudi naknadno poročilo o transfernih cenah iz leta 2017, str. 19: „For the party that does not make a unique and valuable contribution, like any other one-sided method, the TNMM tends to mathematically give the same effect as a residual profit split method as only a remuneration for the routine functions can be allocated and no residual profit can be attributed to that party.
Amazon Final Transcripts [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 4 November 2014, par.
The TNMM is under the circumstances of the case, the most appropriate method for an ex-post analysis of the outcomes of the royalty transaction given that other available methods do not provide a more reliable basis for testing the transaction.“
603: 2-4: ‘It was developed in Europe with the help of central technology teams but mainly in Europe’.
Kot je pojasnjeno v uvodni izjavi 301, je Luksemburg v pripombah na sklep o začetku postopka navedel, da je v zadevnem vnaprejšnjem davčnem stališču odobrena metoda določanja transfernih cen, ki temelji na TNMM.
Amazon Post trial brief, p. 118, par 315, 317.
Po navedbah luksemburške davčne uprave se je pri sprejetju TNMM kot ustrezne metode določanja transfernih cen v obravnavanem primeru upoštevala funkcijska analiza, vključena v poročilo o transfernih cenah.
Deposition [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, Munich, Germany], 13 June 2014, p. 99, par.
Testno stranko je treba izbrati samo pri uporabi metode dodatka na stroške, metode znižanih preprodajnih cen ali TNMM – glej odstavek 3.18 smernic OECD iz leta 2010 in leta 2017.
20-22 and Deposition [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7 May, 2014, p. 63, par.
Ta zahteva je navedena tudi v odstavkih 2.38, 3.26 in 3.43 smernic OECD iz leta 1995.
16-22.
Glej tudi odstavka 2.59 in 9.79 smernic OECD iz leta 2010.
Amazon Post trial brief, p. 118-119, par.
Poročilo o transfernih cenah, str. 30 in 31.
316, 318.
Kot je navedeno v smernicah OECD iz leta 2017, odstavek 6.42: „[…] Tako v primeru notranje razvitega neopredmetenega sredstva, če pravni lastnik ne izvaja nobene upoštevne funkcije, ne uporablja nobenega upoštevnega sredstva in ne prevzame nobenega upoštevnega tveganja ter če deluje samo kot subjekt, ki je imetnik lastninske pravice, na koncu ni upravičen do nobenega deleža prihodkov skupine mednarodnih podjetij, ki izhajajo iz uporabe zadevnega neopredmetenega sredstva, razen do morebitnega tržno naravnanega plačila, ki ustreza lastništvu.“
See also Amazon Final Transcripts [Senior Vice President Product Management – Retail, Amazon Corporate LLC, US], 4 November 2014, par.
Sporočilo skupine Amazon z dne 5. marca 2015, odstavek 91, str. 30.
602: 21-25, par.
Kot je navedeno v smernicah OECD iz leta 2017, odstavek 6.89: „V okviru transakcij, ki se nanašajo na prenos neopredmetenih sredstev ali pravice na neopredmetenih sredstvih, je bistveno natančno ugotoviti naravo neopredmetenih sredstev ali pravic na neopredmetenih sredstvih, ki se prenašajo med povezanimi podjetji.
603: 1-2: ‘Yes, same considerations, plus the fact that finally we — after so many years, we launched two new countries in Europe; that's Italy and Spain.
Kadar so prenesene pravice omejene, je bistveno tudi ugotoviti naravo teh omejitev in celotni obseg prenesenih pravic.
And we were able to launch those countries because of the work that was done on the technology and the logistics, programs called EFN, European Fulfillment Network, which did not exist before.’
V zvezi s tem je treba opozoriti, da oznake transakcij nikakor niso odločilne pri analizi transfernih cen.
Deposition [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7 May 2014, Exhibit 46, p. 4.
Tako v primeru prenosa izključne pravice do uporabe patenta v državi X odločitev davčnega zavezanca, da to transakcijo označi za prodajo vseh patentnih pravic v državi X ali podelitev izključne licence za trajno uporabo dela svetovnih licenčnih pravic, ne vpliva na določitev primerljive tržne cene, če v enem ali drugem primeru transakcija, katere cena se določa, pomeni prenos izključnih pravic do uporabe patenta v državi X za njegovo preostalo življenjsko dobo.
Amazon Post trial brief, p. 119, par.
Zato mora funkcijska analiza omogočiti natančno določitev narave prenesenih pravic na neopredmetenih sredstvih.“
319-321.
Kot je navedeno v uvodnih izjavah 189 do 192, evropske povezane družbe družbi LuxOpCo zagotavljajo zlasti storitve podpore in so za te storitve plačane po metodi dodatka na stroške.
Annex C-2284-P to Amazon's submission of 30 September 2016.
Poročilo o transfernih cenah, str. 13 in 30.
[Description of Amazon's technology].
Komisija ugotavlja, da so bile te pomanjkljivosti, ki so bile ugotovljene že v poročilu o transfernih cenah in potrjene v zadevnem vnaprejšnjem davčnem stališču, ponovljene tudi v študiji iz leta 2014 (glej uvodno izjavo 324) in naknadnem poročilu o transfernih cenah iz leta 2017 (glej uvodne izjave 386 do 387).
Deposition [Vice President International Retail, Amazon Corporate LLC, US, former Head of European Retail Business, responsible for all retail operations in Europe, LuxOpCo, Luxembourg], 7 May 2014, Deposition-Exhibit 46, p. 10.
V zadnjenavedenem poročilu so bile funkcije družbe LuxOpCo predstavljene kot redne funkcije z omejeno vrednostjo.
Amazon internal document: EFN 2013, OP1, p. 7.
Tudi tveganja, ki jih prevzema družba LuxOpCo, so označena kot majhna.
Amazon Post trial brief, p. 120-121, par.
Kar zadeva sredstva, je v naknadnem poročilu o transfernih cenah iz leta 2017 tudi jasno navedeno, da družba LuxOpCo „does not own, manage or control any IP rights“.
323-330.
V poročilu je v zvezi s tem spregledano dejstvo, da ima družba LuxOpCo izključno in nepreklicno licenco za neopredmetena sredstva med njihovo celotno življenjsko dobo na evropskem trgu ter da na podlagi pravic, ki jih je dobila z licenčno pogodbo, nadalje razvija, izboljšuje in upravlja neopredmetena sredstva za lastni račun in na lastno tveganje.