natgillin/translations-raw huggingface dataset:
Luxembourg argued that it had received confirmation that its tax ruling practice is appropriate and complies with the Code of Conduct for Business Taxation and with the OECD TP Guidelines .
Rezultat analize finančnih podatkov o izbranih podjetjih za leta od 2010 do 2012 je bil naslednji interkvartilni razpon kazalnika na ravni dobička, opredeljenega kot dobiček iz poslovanja, deljen s celotnimi stroški: od 1,8 % do 12 %, z mediano, ki znaša 7 %.
Second, Luxembourg argued that the precedents relied upon by the Commission in the Opening Decision differ from the contested tax ruling in that they concerned schemes which contained elements leading to an advantage irrespective of the individual circumstances of taxpayers.
Skupina Amazon meni, da študija iz leta 2014 potrjuje, da je bilo plačilo družbe LuxOpCo, potrjeno v zadevnem vnaprejšnjem davčnem stališču, tržno naravnano, saj je dodatek družbe LuxOpCo kot delež operativnih stroškov, nastalih izključno v Luksemburgu, ostal znotraj tega razpona v vsem obravnavanem obdobju.
The advantages offered under those schemes were accessible only to a certain group of companies, whereas the contested tax ruling does not concern the whole tax system, but its application to the individual case of Amazon.
Skupina Amazon je na podlagi teh rezultatov trdila, da je plačilo družbe LuxOpCo v celotnem obravnavanem obdobju ostalo znotraj razpona primerljivih tržnih cen.
Third, Luxembourg alleged that the Opening Decision lacks a selectivity analysis and, more specifically, it does not identify the reference tax system or the reference group of taxpayers with regard to which Amazon's tax treatment should be compared.
Nazadnje, skupina Amazon je trdila, da tudi če bi Komisija ugotovila, da je zadevno vnaprejšnje davčno stališče državna pomoč, ne bi bilo pravne podlage za izterjavo te domnevne pomoči od skupine Amazon.
Consequently, no derogation from the reference tax system applied to Amazon and advantage was identified.
Prvič, skupina Amazon meni, da bi taka izterjava pomenila neenako obravnavanje, saj bi bila edino podjetje, ki bi moralo vrniti domnevno nezakonito pomoč, čeprav so po njenem mnenju številni davčni zavezanci imeli korist od istega načina obravnavanja v skladu z luksemburškim davčnim sistemom.
With regard to the correct reference framework, Luxembourg considered it to be the national tax law, and in particular Articles 164(3) and 18 LIR.
Drugič, skupina Amazon dodaja, da je legitimno pričakovala, da je zadevno vnaprejšnje davčno stališče zakonito in da se lahko nanj zanese.
Although no specific reference is made in Article 164(3) LIR to the OECD TP Guidelines, Luxembourg transfer pricing rules and practices reflect those guidelines.
Zlasti ni mogla predvideti, da bo Komisija z uporabo novega pristopa brez precedensa štela, da je zadevno vnaprejšnje davčno stališče državna pomoč.
Luxembourg considered that national transfer pricing rules serve to ensure that corporate groups and independent enterprises are treated in the same way.
Nazadnje, skupina Amazon opozarja, da se je obdobje desetih let od dodelitve domnevne pomoči izteklo.
It also pointed out that neither Article 18 nor Article 164(3) LIR differentiates between international and national transactions or between multinational and domestic groups.
Trdi, da je zadevno vnaprejšnje davčno stališče posamezni ukrep.
Luxembourg insisted that the contested tax ruling has to be assessed in the light of the relevant regulatory framework in place and the economic context prevailing at the moment of granting the measure, i.e. in 2003.
Zato je datum sprejetja pravno zavezujočega akta, s katerim so nacionalni organi odločili o dodelitvi pomoči, odločilen za določitev datuma njene dodelitve.
Luxembourg noted that in 2003 the 2010 OECD TP Guidelines did not exist and no reference was made in Luxembourg law to the 1995 OECD TP Guidelines.
Po navedbah skupine Amazon je bilo zadevno vnaprejšnje davčno stališče odobreno 6. novembra 2003, ker pa je med datumom odobritve in datumom, na katerega je Komisija izdala prvo zahtevo za informacije, 24. junijem 2014, minilo več kot deset let, Komisija ne more odrediti izterjave.
Fourth, Luxembourg considered that the Commission has not identified any category of undertakings that might have benefited from the measure.
EPICENTER je menil, da se v sklepu o začetku postopka ne upošteva ustrezna diskrecijska pravica, ki je neločljivo povezana s prakso na področju transfernih cen.
Referring to the Autogrill case, Luxembourg stated that to establish selectivity a category of undertakings, which are the only ones benefiting from the measure in question, must be identified.
Menil je, da je Komisija prekoračila svoja zakonska pooblastila na področju neposrednega obdavčenja, ker je pravila o državni pomoči uporabila v boju proti škodljivi davčni konkurenci.
Luxembourg also specifically addressed the doubts expressed by the Commission in the Opening Decision regarding the contested tax ruling's compliance with the arm's length principle.
Zato je referenčni element, na katerega bi se bilo treba opreti za ocenitev stopnje selektivnosti katere koli pogodbe, splošna ureditev, ki se uporablja v posamezni državi članici.
First, in response to the Commission's criticism that the contested tax ruling was approved in only 11 working days, Luxembourg argued that the process took much longer and involved meetings with Amazon representatives on 9 and 11 September 2003 as well as scrupulous examination by the tax authorities of the approach, Amazon's letters of 23 and 31 October 2003, and the transfer pricing report submitted by Amazon's tax adviser.
COMPUTER & COMMUNICATIONS INDUSTRY ASSOCIATION (CCIA)
Second, Luxembourg argued that the Commission's concern that the contested tax ruling was granted in the absence of the required economic analysis is unfounded.
Čeprav združenje CCIA zagovarja učinkovit nadzor državne pomoči, meni, da se sedanje preiskave osredotočajo na politično priročne tarče.
A transfer pricing report was prepared to substantiate the transfer pricing arrangement proposed in the ruling request.
Meni, da bo uporaba pravil o državni pomoči v obravnavanem primeru povzročila pravno in poslovno negotovost v Evropi.
It contains such standard elements as a functional analysis of both parties to the transaction (LuxOpCo and LuxSCS), the description of the underlying transaction and the relevant intellectual property, as well as selection of the transfer pricing methods and an assessment of the arm's length price.
Združenje CCIA je izrazilo zaskrbljenost zaradi uporabe merila skrbnega neodvisnega gospodarskega subjekta in zahteva, naj bo referenčni element za oceno selektivnosti ukrepa dosledna uporaba nacionalnih pravil za določanje transfernih cen.
Luxembourg explained that when the contested tax ruling was approved in 2003, Amazon's activities were new and increasing rapidly, with priority being given to long-term investment over short-term profitability.
Trdilo je tudi, da uporaba neodvisnega tržnega načela praviloma pripelje do razpona primerljivih tržnih cen in ne do ene same primerljive tržne cene.
In 2003, Amazon recorded a loss and it was envisaged that Amazon would continue to invest heavily in technology for the immediate future.
Glavna trditev družbe ATOZ se nanaša na pravno podlago za oceno Komisije.
Since online retail is an activity with low margins subject to fierce competition, Amazon's strategy was to differentiate itself through technological innovation.
Po mnenju družbe ATOZ luksemburška davčna zakonodaja ob sprejetju vnaprejšnjega davčnega stališča ni vključevala določb v zvezi z uporabo neodvisnega tržnega načela.
As a consequence, the Intangibles were considered to be the essential source of value in Amazon's activities.
Družba ATOZ je zato trdila, da ni prav, da se upoštevajo pravila o določanju transfernih cen OECD, kot da bi bila takrat vključena v luksemburško zakonodajo.
The technology needed for the processes is highly sophisticated and continually improved through significant investment by LuxSCS.
Družba ATOZ meni, da bo pristop Komisije med drugim povzročil pravno negotovost v mednarodnih družbah.
According to the functional analysis presented in the TP Report, LuxSCS is responsible for maintaining and continually developing the Intangibles; LuxOpCo manages, operates and develops the retail trade and service activities through the EU websites using the Intangibles licensed from LuxSCS.
Po mnenju združenja Fedil lahko preiskave na področju državne pomoči poslabšajo pravno varnost, ki naj bi jo vnaprejšnja davčna stališča omogočala davčnim zavezancem.
According to Luxembourg, the economic life of the Intangibles was limited and required continual improvement and significant investment.
Meni, da bi morala ocena ukrepa temeljiti na luksemburški zakonodaji in upravni praksi v zadevnem času, ki se na splošno nista sklicevali na smernice OECD na področju transfernih cen.
Luxembourg added that LuxOpCo has not held and does not hold any intangible assets on its own.
Po mnenju združenja Fedil za Komisijo na področju določanja transfernih cen obstaja ena sama resnica, zato podjetjem ni mogoče vnaprej zagotoviti pravne varnosti.
Under the terms of the IP License Agreement, any derived intangible asset developed by LuxOpCo is legally attributed and held by LuxSCS.
Organizacija Oxfam je izrazila svojo podporo preiskavi Komisije, pri čemer jo je spodbudila, naj okrepi svoja preiskovalna pooblastila, zlasti ker je lahko v primerjavi z nacionalnimi organi primernejša za strukturno preučevanje praks držav članic na področju vnaprejšnjih davčnih stališč.
Luxembourg submitted that the contested tax ruling endorses a transfer pricing arrangement based on the TNMM to determine the level of the arm's length royalty paid by LuxOpCo to LuxSCS.
Komisijo je pozvala, naj zagotovi, da bodo v primeru potrditve obstoja selektivne prednosti naložene ustrezne sankcije in bodo postopno odpravljene škodljive davčne prakse.
The TNMM is a transfer pricing method which corresponds to Luxembourg transfer pricing rules and administrative practice.
THE BOOKSELLERS ASSOCIATION OF THE UNITED KINGDOM & IRELAND LTD (BA)
It is commonly used in tax rulings in Luxembourg and accepted by the 1995 OECD TP Guidelines.
Po mnenju združenja BA davčna ureditev, ki so jo luksemburški organi odobrili skupini Amazon, tej omogoča neupravičeno prednost, ki je neodvisni knjigarnarji v Združenem kraljestvu ne morejo biti deležni.
The acceptance of the TNMM by the Luxembourg tax administration reflected the functional analysis included in the transfer pricing report: LuxSCS holds, maintains and develops the business' most strategic elements, namely the Intangibles, which are hard to value.
Poudarilo je, da je skupina Amazon z usmerjanjem vse evropske prodaje prek svojega luksemburškega sedeža znatno zmanjšala svoje davčno breme, kar zadeva tako DDV kot davek od dohodkov pravnih oseb.
Luxembourg further argues that according to the License Agreement LuxOpCo only has limited rights and responsibilities with regards to the Intangibles and does not hold any IP itself.
Zato združenje BA Komisijo poziva, naj ukrepa proti davčnim dogovorom, ki izkrivljajo pošteno konkurenco.
As a consequence, LuxSCS has viable alternatives for using the Intangibles to create a prosperous business; LuxOpCo, on the other hand, does not have any such alternatives.
EUROPEAN AND INTERNATIONAL BOOKSELLER FEDERATION (EIBF), SYNDICAT DE LA LIBRAIRIE FRANÇAISE (SLF), ZVEZA EVROPSKIH ZALOŽNIKOV (FEE) IN SYNDICAT DES DISTRIBUTEURS DE LOISIRS CULTURELS (SDLC)
Therefore, LuxOpCo is regarded as being the less complex entity in comparison with LuxSCS and has been properly selected as the tested party.
Zveza EIBF zagovarja uporabo enotnih pogojev za vse prodajalce knjig na drobno in se zato veseli preiskave Komisije o davčnih praksah skupine Amazon.
Luxembourg further claimed that, since online retail generates low margins, the choice of other methods could have exposed LuxOpCo to a risk of losses.
Ponovila je, da je naklonjena prostemu in odprtemu trgu, ki koristi potrošnikom.
The choice of the TNMM guaranteed that LuxOpCo's future profits would be more stable and in line with its profile.
SLF, FEE in SDLC so izrazili strinjanje s pripombami EIBF v zvezi s sklepom o začetku postopka.
It also guaranteed that LuxOpCo's results would increase in line with the growing dimension of its activities in Luxembourg and in the EU and ensured legitimate predictability with regard to LuxOpCo's remuneration.
Avstrijska organizacija Bundesarbeitskammer podpira trditve Komisije v sklepu o začetku postopka ter trdi, da se s takimi dogovori in pravnimi strukturami na splošno znižujejo davki, plačani na svetovni ravni.
Other methods would have produced more volatile results.
INFORMACIJE, KI JIH JE PREDLOŽILA DRUŽBA X
In light of these considerations, Luxembourg claimed that the contested tax ruling cannot be regarded as accepting ‘the lowest possible outcome’ for LuxOpCo.
Družba X, ki je konkurentka skupine Amazon in izvaja dejavnosti spletne prodaje na drobno na trgu Unije ter ne želi, da bi bila razkrita njena identiteta, je v okviru preiskave Komisiji predložila informacije o trgu.
Third, in response to the Commission's doubt expressed in the Opening Decision that the royalty paid by LuxOpCo to LuxSCS is not related to output, sales, or profit, Luxembourg confirmed that the royalty is calculated as a residual profit.
Po navedbah družbe X ocene relativne pomembnosti različnih postavk stroškov v tem sektorju kažejo, da na splošno storitvam za stranke pripada 50 %, tehnologiji 30 % ter fizični strukturi in logistiki 20 %.
However, Luxembourg considered such an outcome inherent in the application of the TNMM and compliant with the functional and risk analyses.
Čeprav je v začetni fazi uvajanja dejavnosti elektronske trgovine bistveno imeti na voljo zanesljivo informacijsko platformo, pa sta glavna dejavnika, da podjetje postane uspešen in trajen upravljavec elektronske trgovine, kupci in trženje.
Fourth, Luxembourg claimed that LuxOpCo's real financial return for each year of the relevant period fully complies with the arm's length principle.
Glavni sredstvi, ki zagotavljata širitev na tem trgu, sta torej zanesljiva zbirka podatkov o kupcih in finančna sposobnost za velike naložbe v trženje.
The arm's length remuneration for LuxOpCo was considered to lie in the interquartile range between [2-2,5] % and [5-10] % with a median value of [4-4,5] %, as indicated in the comparative analysis of the TP Report.
Kombinacija teh dejavnikov omogoča nastanek učinkov obsega, ki so potrebni, da se izravna struktura visokih fiksnih stroškov, potrebnih za izvajanje dejavnosti spletne prodaje na drobno.
Fifth, as regards the doubt expressed on the relevance of the floor and cap for LuxOpCo's remuneration, Luxembourg argued that since Amazon made a loss in 2003 and companies in the comparative analysis were also loss-making, the floor guaranteed a positive remuneration increasing in line with expanding business.
Po navedbah družbe X za upravljavca spletne prodaje na drobno naložbe v tehnologijo predstavljajo od 4 do 5 % prometa v fazi vzdrževanja in od 5 do 8 % v fazi inovacij.
Furthermore, the cap and the ceiling encouraged LuxOpCo to manage its activities efficiently.
Skupina Amazon izkorišča svojo obstoječo tehnologijo, ki ji je omogočila prednost pred konkurenti v Evropi.
Without this cap and this ceiling, LuxOpCo could simply increase its costs to increase its result.
Tehnologija se stalno izboljšuje in prilagaja potrebam kupcev.
Given that the margin obtained by LuxOpCo over the period 2006-2013 was on average [3,5-4] % and was each year within the limits of the interquartile range, Luxembourg concludes that the ceilings and caps did not have any real and practical impact.
Skupina Amazon je vodila zelo agresivno strategijo naložb v tehnologijo.
Luxembourg further argued that the taxable basis has not been capped and has increased in line with Amazon's expansion and investment in the EU.
Znatne naložbe so ji omogočile razvoj platforme, ki zdaj pomeni konkurenčno prednost, s katero je težko tekmovati.
The remuneration margin was applied to all of LuxOpCo's operating costs, not just to its operating costs incurred in Luxembourg.
Družba X je v razvoj svoje platforme do zdaj skupaj vložila od 30 do 35 milijonov EUR.
Accordingly, the margin was applied to a wider basis than just the operating costs borne by LuxOpCo in Luxembourg, as it included the operating costs incurred by other subsidiaries in the EU, which were subsequently invoiced to LuxOpCo.
Vendar je njena velikost manjša od velikosti skupine Amazon na njenem nacionalnem trgu, in sicer je razmerje približno 1 proti 6.
If the remuneration received by LuxOpCo was calculated solely in relation to its Luxembourg operating costs, it would have had an average margin of [10-15] %.
Čeprav so naložbe skupine Amazon v logistiko na nacionalnem trgu družbe X znatne, je sposobnost velikih naložb v trženje, kot je brezplačna dostava, in nižanja cen izdelkov veliko pomembnejša za uspeh skupine Amazon.
The figures provided by Luxembourg to support this argument are reproduced in the Table 18.
Če želijo podjetja doseči določeno velikost in biti konkurenčna na trgu elektronske trgovine, morajo vzpostaviti neposredni kanal, ki jim zagotavlja bazo strank, ki jo potrebujejo za pridobitev tržnega deleža in konkuriranje v tem sektorju dejavnosti.
Table 18
Popolna odvisnost od skupine Amazon ni v skladu s strategijo podjetja, ki želi zavzeti vodilni položaj v sektorju elektronske trgovine.
LuxOpCo's taxable profit expressed in relation to operating expenses of LuxOpCo in Luxembourg (excluding costs rebilled by the EU subsidiaries) (a) and to the operating expenses of LuxOpCo including the costs rebilled EU subsidiaries (b)
Vendar so za konkuriranje skupini Amazon potrebne velike naložbe v oblikovanje baze strank ter najpogosteje v zadevno tehnologijo in procese.
Year
Mali trgovci na drobno (trgovci), ki izdelke prodajajo prek Amazonove platforme Marketplace za tretje osebe, nimajo osebnih/transakcijskih podatkov o strankah na podlagi transakcij, ki so jih sklenili pod pogodbenimi pogoji skupine Amazon.
(2006-2013)
Skupina Amazon ima in zbira podatke o strankah.
[10 - 15]
Zlasti je prepovedano, da bi trgovci strankam pošiljali nove ponudbe ali promocije (npr. glasila).
[2,5 – 3]
Čeprav to ni vedno nujno, mora večina trgovcev na drobno, ki želijo postati pomembni in oblikovati ponudbe z edinstveno vrednostjo, izvesti znatne naložbe v tehnologijo in poslovanje.
[3,5 – 4]
Lahko se odločijo tudi za uporabo platforme skupine Amazon, vendar v tem primeru ne bodo zasedli dragocenega segmenta vrednostne verige in bodo odvisni od neposrednega konkurenta.
Sixth, as regards the duration of the contested tax ruling, Luxembourg explained that it was originally envisaged to be valid for five accounting periods from the start of Amazon's activities in Luxembourg, which actually started in 2006.
V sektorju elektronske trgovine so za trženje potrebne znatne naložbe.
Therefore the contested tax ruling was initially in application until 2011.
Podjetja, ki se ukvarjajo z elektronsko trgovino, običajno v trženje vložijo približno od 30 % do 35 % kosmatega dobička, kar je odvisno od tega, kakšno velikost bi lahko dosegli na trgu (razume se, da bolj kot bo podjetje zraslo, manjši bo delež, ki ga bo moralo nameniti trženju).
Luxembourg further explains that, according to its administrative practice of the time, transfer pricing rulings were generally amended only if the activity model or market conditions changes significantly.
Podjetje z agresivnejšo trženjsko strategijo vloži dva do trikrat več, s čimer ustvari izgube, za kar potrebuje trdno finančno podlago.
In this context, Luxembourg considered the review of the pricing arrangement could have led to a reduction in LuxOpCo's remuneration.
PRIPOMBE LUKSEMBURŠKIH ORGANOV V ZVEZI S PRIPOMBAMI TRETJIH OSEB
LUXEMBOURG'S COMMENTS ON M.COM AGREEMENTS, THE INTRAGROUP LICENSE AGREEMENTS, IP LICENSE AGREEMENTS AND OTHER INFORMATION
Luksemburški organi so v dopisu z dne 20. aprila 2015 izrazili strinjanje s pripombami organizacij Amazon, FEDIL, CCIA, ATOZ in EPICENTER, glede drugih pripomb na sklep o začetku postopka pa so menili, da niso upoštevne za obravnavani primer.
Luxembourg submitted its comments on the M.com Agreements, the intragroup license agreements, IP license agreements between Amazon group entities and third parties, and other internal financial and legal information of LuxOpCo, LuxSCS, AMEU and ASE, such as external valuation reports or TP reports regarding IP acquisition transactions, minutes of board meetings and general meetings of LuxOpCo's shareholders.
Luksemburški organi so zlasti navedli, da se pripombe organizacije Oxfam ne nanašajo posebej na primer skupine Amazon, temveč so oblikovane na splošno.
After reviewing the M.com Agreements, Luxembourg stated that it shares Amazon's view that the M.com Agreements reflect a business model that differs from the model put in place between LuxSCS and LuxOpCo.
PRIPOMBE LUKSEMBURŠKIH ORGANOV V ZVEZI S SPOROČILOM DRUŽBE X
Therefore those agreements, including the agreements between Amazon and Borders, Circuit City, Target, ToysRUs and Waterstones, cannot be used for the purposes of a CUP analysis.
Luksemburški organi so 2. maja 2016 predložili svoje pripombe v zvezi s prispevkom družbe X.
Luxembourg further claimed that Amazon's intragroup agreements are also not adequate for a CUP analysis, since these intra-group agreements are by definition not uncontrolled.
Trdili so, da je skupina Amazon kot udeleženec na trgu primernejša za to, da se izreče o tem prispevku.
LUXEMBOURG'S COMMENTS ON AMAZON'S SUBMISSION OF DOCUMENTS RELATED TO THE US TAX COURT PROCEDURE
Različico prispevka družbe X, ki ni zaupna, so tako predložili skupini Amazon in pričakujejo, da bo ta podala lastne pripombe.
On 6 July 2017, Luxembourg submitted its comments to Amazon's submissions to the Commission concerning documents used and created for the litigation procedure before the US Tax Court.
DODATNA SPOROČILA SKUPINE AMAZON
In its comments, Luxembourg supports Amazon's comments and conclusions and highlights that the Buy-in of LuxSCS values only the intangible assets themselves, separate from all other assets, functions and risks associated with Amazon's business.
SPOROČILA O SKLADNOSTI PLAČILA DRUŽB LUXSCS IN LUXOPCO Z NEODVISNIM TRŽNIM NAČELOM
According to Luxembourg, the US Tax Court's analysis established that [4,5-5] % of the gross merchandise sales (‘GMS’) would be an appropriate arm's length royalty rate for the Intangibles used to operate Amazon's European business, which is based on the most relevant benchmarks.
Skupina Amazon je v sporočilu z dne 18. januarja 2016 zagotovila dodatne informacije v podporo trditvi, da je plačilo družb LuxSCS in LuxOpCo, ki je bilo odobreno v zadevnem vnaprejšnjem davčnem stališču, skladno z neodvisnim tržnim načelom.
Luxembourg observes that LuxSCS received royalties from LuxOpCo corresponding to [3-3,5] % of the GMS, thus below the arm's length royalty rate as established by the US Tax Court.
Prvič, v zvezi z metodo določanja transfernih cen, uporabljeno za izračun plačila družb LuxSCS in LuxOpCo, je skupina Amazon pojasnila, da je bila izbrana metoda porazdelitve preostalega dobička, ker ni bila najdena nobena primerljiva in dovolj zanesljiva transakcija med nepovezanimi osebami, da bi se uporabila metoda primerljivih prostih cen.
Consequently, if the US Tax Court's rate were to be applied, LuxOpCo would owe royalty payments to LuxSCS, thereby lowering its taxable income in Luxembourg.
Če bi se uporabila manj zanesljiva metoda primerljivih prostih cen, bi bile letne licenčnine višje.
Luxembourg therefore considers that LuxOpCo's taxable base was not unduly reduced as implied by the Commission in its Opening Decision, which is why the contested tax ruling did not confer a selective advantage on LuxOpCo.
Skupina Amazon je pojasnila tudi, da je bila v poročilu o transfernih cenah v prvi fazi metode porazdelitve preostalega dobička uporabljena TNMM za izračun tržno naravnanega plačila družbe LuxOpCo kot testne stranke.