natgillin/translations-raw huggingface dataset:
Third, it must confer a selective advantage on the recipient.
Te funkcije, ki so jih izvajali družba A9, družba ATI in njuni podizvajalci, torej niso upoštevne za oceno plačila, ki ga mora družba LuxOpCo plačati družbi LuxSCS na podlagi licenčne pogodbe, ki je predmet zadevnega vnaprejšnjega davčnega stališča.
Fourth, it must distort or threaten to distort competition.
Vsekakor, tudi če bi se lahko štelo, da je družba LuxSCS svoje funkcije razvoja in tveganja, ki jih ima na podlagi dogovora o delitvi stroškov, oddala v zunanje izvajanje podizvajalcu v smislu tega dogovora – česar ne more storiti –, brez zaposlenih ne bi bila sposobna spremljati izvajanja teh funkcij ter še toliko manj nadzirati izvajanja teh funkcij in s tem povezanih tveganj.
LuxOpCo subsequently filed its annual corporate income tax declaration on the basis of that arrangement, which was in turn accepted by the Luxembourg tax administration as corresponding to its corporate income tax liability in Luxembourg.
V nasprotju s trditvijo skupine Amazon licenčnina, kot je bila odobrena v zadevnem vnaprejšnjem davčnem stališču, ni bila znižana na podlagi funkcij, ki jih je družba LuxOpCo izvajala v zvezi z neopredmetenimi sredstvi, ker družba LuxSCS v zvezi s temi dejavnostmi ni imela neposrednih stroškov, razen nekaterih omejenih zunanjih stroškov, očitno povezanih z ohranitvijo njenega pravnega lastništva neopredmetenih sredstev, ki je bilo izvajano pod nadzorom družbe LuxOpCo.
The contested measure is therefore imputable to Luxembourg.
Skupina Amazon je pojasnila, da so bili ti stroški povezani (i) z delitvijo luksemburških stroškov, pripisanih družbi LuxSCS, (ii) plačili v zvezi s pravno zaščito neopredmetenih sredstev v lasti družbe LuxSCS, kot so stroški patentne prijave in s tem povezana plačila, stroški prijave blagovne znamke in s tem povezana plačila, ter (iii) plačili v zvezi z imeni domene in iskanjem naslovov IP.
As regards the measure's financing through State resources, the Court of Justice has consistently held that a measure by which the public authorities grant a tax exemption which, although not involving a positive transfer of State resources, places the undertaking to whom it applies in a more favourable financial situation than other taxpayers may constitute State aid.
Samo ti stroški bi se lahko šteli za upoštevne za plačilo družbi LuxSCS na podlagi licenčne pogodbe, saj se zdi, da ustrezajo funkcijam, ki bi jih družba LuxSCS dejansko lahko izvajala v obravnavanem obdobju.
As will be demonstrated in Sections 9.2 and 9.3, the contested tax ruling results in a lowering of LuxOpCo's corporate income tax liability in Luxembourg as compared to similarly situated corporate taxpayers.
Sredstva, ki jih je uporabljala družba LuxSCS
By renouncing tax revenue that Luxembourg would otherwise have been entitled to collect from LuxOpCo, the contested tax ruling should be considered to give rise to a loss of State resources.
Pri določanju transfernih cen se lahko udeležencu v transakciji znotraj skupine donos na sredstvo pripiše samo toliko, kolikor obvladuje njegovo uporabo in tveganje ali tveganja, povezana s to uporabo.
As regards the second condition for a finding of aid, LuxOpCo is part of the Amazon group, a multinational corporate group operating in several Member States.
Lastnik sredstva mora torej dejansko uporabljati zadevno sredstvo.
LuxOpCo operates Amazon's European online retail and service business through the EU websites.
V vsaki funkcijski analizi torej odločilni dejavnik niso sredstva, ki jih ima pasivno v lasti en ali drugi udeleženec v transakciji znotraj skupine, temveč sredstva, ki se dejansko uporabljajo.
The products and services concerned by that business are subject to trade between Member States, so that any State intervention in its favour is liable to affect intra-Union trade.
Zgolj pravno lastništvo sredstva, ne da bi bilo to uporabljeno za izvajanje kakršne koli funkcije ali prevzemanje kakršnega koli tveganja, ne omogoča nobenega plačila, ki presega vrednost samega sredstva .
Moreover, by providing a favourable tax treatment to Amazon, Luxembourg has potentially drawn investment away from Member States that cannot or will not offer a similarly favourable tax treatment to companies forming part of a multinational corporate group.
Zgolj pravno lastništvo sredstva ali licenca zanj sama po sebi tudi še ne pomeni, da lastnik dejansko razvija, izboljšuje, upravlja ali uporablja to sredstvo.
Since the contested tax ruling strengthens the competitive position of its beneficiary as compared with other undertakings competing in intra-EU trade, it must be considered as affecting such trade.
Kar zadeva neopredmetena sredstva, skupina Amazon trdi, da družba LuxSCS ta sredstva „uporablja“ s tem, ko zanje podeljuje licenco družbi LuxOpCo.
Similarly, a measure granted by the State is considered to distort or threaten to distort competition when it is liable to improve the competitive position of an undertaking as compared to other undertakings with which it competes.
Vendar je družba LuxSCS na podlagi licenčne pogodbe družbi LuxOpCo podelila izključno in nepreklicno licenco za gospodarsko uporabo neopredmetenih sredstev v Evropi ter pravico do nadaljnjega razvoja, upravljanja in uporabe neopredmetenih sredstev med njihovo celotno življenjsko dobo za izvajanje maloprodajnih in storitvenih dejavnosti skupine Amazon v Evropi, brez kakršnega koli pogoja glede možnosti za družbo LuxSCS, da še naprej uporablja neopredmetena sredstva ali upravlja in nadzira njihovo uporabo.
To the extent the contested tax ruling relieves LuxOpCo of corporate income taxes it would otherwise have been obliged to pay, the aid granted as a result of that ruling constitutes operating aid, in that it relieves LuxOpCo from a charge that it would normally have had to bear in its day-to-day management or normal activities.
Ker družba LuxSCS ni dejansko uporabljala neopredmetenih sredstev in tega niti ni bila sposobna, kot je pojasnjeno v uvodnih izjavah 421 do 427, pri določanju transfernih cen za ta sredstva nikakor ni mogoče šteti, da jih je družba LuxSCS uporabljala v okviru izvajanja licenčne pogodbe.
The Court of Justice has consistently held that operating aid distorts competition, so that any aid granted to Amazon should be considered to distort or threaten to distort competition by strengthening the financial position of Amazon on the markets on which it operates.
Niti ni mogoče šteti, da je družba LuxSCS nosila stroške v zvezi z razvojem, izboljševanjem, upravljanjem in uporabo neopredmetenih sredstev.
As regards Amazon in particular, it operates an online retail business which competes both with other online retailers and with brick-and-mortar retailers active in Luxembourg and throughout the European Union.
Kot je navedeno v preglednici 10, družba LuxSCS v obravnavanem obdobju ni imela drugih stroškov – poleg zunanjih stroškov in izdatkov, navedenih v uvodni izjavi 429, ki so očitno povezani z ohranitvijo njenega pravnega lastništva neopredmetenih sredstev, ter nekaterih enkratnih stroškov v zvezi s prodajo zalog med podjetji po prestrukturiranju leta 2006 –, razen stroškov na podlagi pogodbe o pristopu in dogovora o delitvi stroškov.
The [Advisor 3] Report submitted by Amazon describes the online retail business as a business characterised by intense competition and thin profitability margins.
Poleg tega so bili stroški družbe LuxSCS financirani iz njenega glavnega vira prihodkov, in sicer licenčnin, ki jih je prejela od družbe LuxOpCo .
By relieving Amazon of a tax liability it would otherwise have had to bear and which competing undertakings have to carry, the contested tax ruling frees up financial resources for Amazon to invest in its business operations, which in turn affects the conditions under which it can offer its products and services to consumers, thereby distorting competition on the market.
Poleg tega družba LuxSCS nima nobenega drugega sredstva, za katerega bi se lahko štelo, da prispeva k razvoju, izboljšavi, upravljanju ali uporabi neopredmetenih sredstev.
The fourth condition for a finding of aid is therefore also fulfilled.
Neopredmetena sredstva, ki izhajajo iz pridobitve pravic intelektualne lastnine, so sicer knjižena v bilanci stanja družbe LuxSCS od leta 2011, vendar teh pridobitev ni upravljala in nadzorovala družba LuxSCS, temveč družbe iz skupine Amazon v ZDA in družba LuxOpCo, kot je pojasnjeno v uvodni izjavi 425.
As regards the third condition for a finding of aid, the function of a tax ruling is to establish in advance the application of the ordinary tax system to a particular case in view of its specific facts and circumstances.
Druga sredstva, navedena v bilanci stanja, ima večinoma v lasti kot edini delničar družbe LuxOpCo in še ene družbe iz skupine, in sicer Amazon Eurasia Holdings S.a.r.l., Luksemburg.
However, like any other fiscal measure, the grant of a tax ruling must respect the State aid rules.
Niso povezana z licenčno pogodbo, ki je predmet zadevnega vnaprejšnjega davčnega stališča in tega sklepa.
Where a tax ruling endorses a result that does not reflect in a reliable manner what would result from a normal application of the ordinary tax system, without justification, that ruling will confer a selective advantage on its addressee in so far as that selective treatment results in a lowering of that taxpayer's tax liability in the Member State as compared to companies in a similar factual and legal situation.
Nazadnje, družba LuxSCS je sicer odobrila posojila družbi LuxOpCo iz dobička, ustvarjenega z licenčninami, ki jih je druga plačevala prvi na podlagi licenčne pogodbe, vendar odobritev posojil ne pomeni dragocenega prispevka k razvoju, izboljševanju, upravljanju in uporabi neopredmetenih sredstev.
As the Commission will demonstrate in Sections 9.2 and 9.3, the contested tax ruling confers a selective advantage on Amazon in the form of a lowering of its corporate income tax liability in Luxembourg as compared to corporate taxpayers in a comparable factual and legal situation.
Kot je pojasnjeno v uvodni izjavi 183 in opombah od 177 do 179, se zdi, da je znesek teh posojil dejansko naraščal hkrati s presežkom plačanih licenčnin, saj je družba LuxOpCo zadržala del licenčnin, ki ni bil uporabljen za stroške pristopa in stroške na podlagi dogovora o delitvi stroškov, ki jih je bilo treba plačati družbama A9 in ATI na podlagi dogovora.
In Section 9.2, the Commission will demonstrate that the contested tax ruling confers an economic advantage on Amazon.
Tveganja, ki jih je prevzela družba LuxSCS
It does so by endorsing a transfer pricing arrangement that produces an outcome that departs from a reliable approximation of a market-based outcome as a result of which LuxOpCo's taxable base is reduced for the purposes of determining its corporate income tax liability.
Pri ugotavljanju, ali je stranka v transakciji znotraj skupine prevzela ekonomsko pomembna tveganja, je treba za izhodišče vzeti pogodbeno razporeditev tveganj med strankami v tej transakciji.
In Section 9.3.1, the Commission will conclude that since that advantage is granted only to Amazon, it is selective in nature.
Vendar mora biti stranka, ki taka tveganja pogodbeno prevzame, na eni strani sposobna, da jih obvladuje, in na drugi strani, da jih prevzame finančno (finančna sposobnost).
According to settled case-law, in the case of an individual aid measure, like the contested tax ruling, ‘the identification of the economic advantage is, in principle, sufficient to support the presumption that it is selective’ without it being necessary to analyse the selectivity of the measure according to the three-step selectivity analysis devised by the Court of Justice for State aid schemes.
V tem okviru se obvladovanje razume kot sposobnost odločanja o prevzemu tveganja in odločanja o tem, ali ga upravljati ali ne.
Nevertheless, for the sake of completeness, the Commission will also examine the contested tax ruling against that three-step selectivity analysis to demonstrate that it is also selective under that analysis.
Zato je nujno ugotoviti, kako stranke v transakciji delujejo pri upravljanju teh tveganj, zlasti katera stranka ali stranke izvajajo funkcije obvladovanja in funkcije zmanjševanja tveganj, katera stranka ali stranke prevzemajo koristi ali izgube v zvezi s temi tveganji in katera stranka ali stranke so finančno sposobne prevzeti ta tveganja.
In Section 9.3.2.1 it will demonstrate that the advantage granted by the contested tax ruling is selective in nature because it favours Amazon as compared to other corporate taxpayers subject to corporate income tax in Luxembourg whose taxable profit reflects prices negotiated at arm's length on the market.
Kadar razporeditev tveganj, določena v pogodbenih dogovorih znotraj skupine, ne izraža zadevne ekonomske realnosti, je treba pri določanju transfernih cen upoštevati dejansko ravnanje strank in ne pogodbene dogovore .
In Section 9.3.2.2 it will further demonstrate that the advantage granted by the contested tax ruling is selective in nature because it favours Amazon as compared to other corporate taxpayers belonging to a multinational corporate group that engage in intra-group transactions and that, by virtue of Article 164(3) LIR, must estimate the prices for their intra-group transactions in a manner that reflects prices negotiated by independent parties at arm's length on the market.
Skupina Amazon trdi, da družba LuxSCS prevzema tveganja v zvezi z razvojem, upravljanjem in uporabo neopredmetenih sredstev na podlagi pogodbenih dogovorov, ki jih je sklenila s povezanimi družbami iz skupine, in sicer pogodbe o pristopu, dogovor o delitvi stroškov in licenčne pogodbe, ter v zvezi z lastništvom neopredmetenih sredstev.
ADVANTAGE
To trditev je treba zavrniti iz več razlogov.
Whenever a measure adopted by the State improves the net financial position of an undertaking, an advantage is present for the purposes of Article 107(1) of the Treaty.
Prvič, družba LuxSCS je tveganja v zvezi z zgoraj navedenimi funkcijami dejansko prenesla na družbo LuxOpCo.
In establishing the existence of an advantage, reference is to be made to the effect of the measure itself.
Družba LuxSCS je na podlagi licenčne pogodbe družbi LuxOpCo ne samo podelila izključno in nepreklicno licenco za gospodarsko uporabo neopredmetenih sredstev v Evropi ter pravico do nadaljnjega razvoja, upravljanja in zaščite neopredmetenih sredstev med njihovo celotno življenjsko dobo za izvajanje maloprodajnih in storitvenih dejavnosti skupine Amazon v Evropi, temveč je družba LuxOpCo tudi pogodbeno prevzela vsa tveganja, dodeljena družbi LuxSCS na podlagi dogovora o delitvi stroškov.
As regards fiscal measures, an advantage may be granted through different types of reduction of an undertaking's tax burden and, in particular, through a reduction in the taxable base or in the amount of tax due.
Drugič, kar zadeva dogovor o delitvi stroškov, je v njegovem dodatku Exhibit B navedenih več tveganj, dodeljenih družbi LuxSCS (preglednica 13), vendar so ta tveganja neločljivo povezana z izvajanjem funkcij, ki so ji dodeljene, kot je navedeno v tem dodatku.
The contested tax ruling endorses a transfer pricing arrangement that enabled LuxOpCo to assess its taxable profit for corporate income tax purposes on an annual basis, which in turn determined its corporate income tax liability in Luxembourg during the relevant period.
Ker družba LuxSCS dejansko ne izvaja nobene od funkcij, ki so ji bile dodeljene na podlagi dogovora o delitvi stroškov (kot je navedeno v uvodnih izjavah 424 do 427), se zanjo prav tako ne more šteti, da je dejansko prevzela kakršno koli tveganje v zvezi s temi funkcijami.
The Court of Justice has previously held that ‘[i]n order to decide whether a method of assessment of taxable income […] confers an advantage on [its beneficiary], it is necessary […] to compare that [method] with the ordinary tax system, based on the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition’.
Poleg tega ni mogoče na podlagi ničesar ugotoviti, da je taka razporeditev tveganj upravičena s poslovnega vidika.
Accordingly, a tax ruling that enables a taxpayer to employ transfer prices in its intra-group transactions that do not resemble prices which would be charged in conditions of free competition between independent undertakings negotiating under comparable circumstances at arm's length confers an advantage on that taxpayer, in so far as it results in a reduction of the company's taxable income and thus its taxable base under the ordinary corporate income tax system.
Ker je družba LuxOpCo prevzela vse funkcije v zvezi z razvojem, izboljševanjem, upravljanjem in uporabo neopredmetenih sredstev na evropskem ozemlju na podlagi izključne licence, družba LuxSCS ne bi mogla upravljati in obvladovati tveganj, povezanih s temi dejavnostmi.
The principle that intra-group transactions should be remunerated as if they were agreed to by independent companies negotiating under comparable circumstances is referred to as the ‘arm's length principle’.
Kot je navedeno v uvodnih izjavah 426 in 427, druge stranke dogovora o delitvi stroškov ne delujejo kot zastopniki družbe LuxSCS, temveč za lastni račun, da bi dosegle pričakovani dobiček na podlagi dogovora.
The essence of the arm's length principle is to ensure that transactions concluded between associated companies (controlled transactions) are priced for tax purposes under the same conditions as comparable transactions concluded at arm's length between independent companies (uncontrolled transactions).
Ta tveganja bi se morala upoštevati kot prispevki teh strank k dogovoru o delitvi stroškov in ne morejo vplivati na plačilo družbe LuxOpCo družbi LuxSCS, predvideno v licenčni pogodbi.
When there are conditions made or imposed between two associated companies in their intra-group transactions which differ from those which would be made between independent companies in uncontrolled comparable transactions, the arm's length principle requires appropriate transfer pricing adjustments to be performed to neutralise such differences and thereby ensure that the integrated (group) companies are not treated more favourably than non-integrated (stand-alone) companies for tax purposes.
Četrtič, dejstvo, da družba LuxSCS ni prevzela tveganj v zvezi z neopredmetenimi sredstvi, je poleg tega potrjeno s tem, da ne sklepi edinega upravitelja družbe LuxSCS ne zapisniki skupščine ne omenjajo ključnih odločitev glede upravljanja tveganj, ki ga družba LuxSCS zagotavlja v zvezi s tveganji, povezanimi z razvojem, izboljševanjem, upravljanjem in uporabo neopredmetenih sredstev.
In this way, the profit that the associated companies derive from their intra-group transactions is determined and ultimately treated no more favourably than the profit derived from transactions concluded by independent companies at arm's length on the market.
V vsakem primeru družba LuxSCS ni imela zaposlenih, ki bi lahko v obravnavanem obdobju izvajali take funkcije upravljanja tveganj.
Indeed, it is the prices charged by independent companies on the market or, as stated by the Court of Justice, ‘the difference between profits and outgoings of an undertaking carrying on its activities in conditions of free competition’, that determine their taxable income.
Torej ni bila operativno sposobna prevzeti tveganj, ki so ji bila dodeljena s pogodbo.
If a tax administration allows associated group companies to charge prices for their intra-group transactions that are below market prices, an economic advantage is conferred upon those companies in the form a tax base reduction.
Skupina Amazon poleg tega trdi, da je družba LuxSCS prevzela poslovna tveganja v zvezi z evropskimi dejavnostmi prodaje na drobno skupine Amazon, saj se spletna trgovina na drobno v veliki meri opira na tehnologijo (element neopredmetenih sredstev), ki jo družba LuxSCS daje na voljo družbi LuxOpCo na podlagi licenčne pogodbe.
In response to the argument of Luxembourg and Amazon that, because transfer pricing is not an exact science, the assessment by the Commission of the transfer pricing arrangement endorsed by the contested tax ruling should necessarily be limited, the Commission recalls that the approximate nature of transfer pricing has to be viewed in the light of its objective.
Ta trditev ni potrjena s pogodbeno razporeditvijo tveganj iz licenčne pogodbe, ki določa, da družba LuxSCS ne prevzema nobenega tveganja v zvezi z uporabo neopredmetenih sredstev.
The objective of transfer pricing is to find a reasonable estimate of an arm's length outcome on the basis of reliable information.
Pač pa je družba LuxOpCo, ki ji je bila podeljena izključna in nepreklicna licenca za neopredmetena sredstva, tista, ki je odgovorna za sprejemanje strateških odločitev glede evropskih dejavnosti trgovine na drobno skupine Amazon in ki v skladu s pogodbeno razporeditvijo dejansko sprejema te odločitve.
The pursuit of that objective would be impossible if the approximate nature of the transfer pricing analysis could be invoked to justify a transfer pricing arrangement producing an outcome that departs from a reliable approximation of a market-based outcome.
Ni torej mogoče šteti, da je družba LuxSCS prevzela pomembna operativna tveganja v zvezi z uporabo neopredmetenih sredstev za izvajanje svojih dejavnosti.
Similarly, Luxembourg's argument that the Commission, in undertaking such an assessment, improperly replaces the Luxembourg tax administration in the interpretation of national tax law, if accepted, would remove fiscal measures in general and transfer pricing rulings in particular from the scrutiny of the State aid rules.
Družba LuxSCS na primer ni prevzemala tveganj potrošniških kreditov ali tveganj slabih terjatev, saj ni neposredno obdelovala plačil strank, ni prevzemala tveganj v zvezi s skladiščenjem, saj ni imela zalog, ter ni prevzela nobenega tveganja v zvezi z garancijo ali odgovornostjo za prodane izdelke, saj ni prodajala izdelkov.
The Court of Justice has long confirmed that measures concerning direct taxation which places certain undertakings in a more favourable financial position than undertakings in a comparable factual and legal situation can give rise to State aid in the same way as direct subsidies.
Skratka, družba LuxSCS v obravnavanem obdobju ni izvajala nobene funkcije v zvezi s temi tveganji in ni izvajala nobenega nadzora nad temi funkcijami.
According to the Court of Justice, any measure the Member States adopt in the field of direct taxation must comply with the State aid provisions of the Treaty, which bind them and enjoy supremacy over their domestic legislation.
Skupina Amazon trdi tudi, da je družba LuxSCS prevzela finančna tveganja v zvezi z razvojem neopredmetenih sredstev, ki izhajajo zlasti iz obveznosti, ki jo je imela na podlagi dogovora o delitvi stroškov, da plača svoj delež stroškov razvoja, izračunan kot razmerje med prometom skupine Amazon v Evropi in njenim svetovnim prometom.
That certainly applies to transfer pricing rulings in the form of advanced pricing arrangements, since they endorse methods of assessment of the taxable base, and thereby the taxable income, for individual undertakings.
Zaradi pogodbenih dogovorov iz licenčne pogodbe, ki so pojasnjeni v uvodni izjavi 438, je bilo edino prepoznavno tveganje, ki ga je prevzela družba LuxSCS, to, da je morala izpolniti svojo obveznost na podlagi dogovora o delitvi stroškov, da družbi Amazon US plača stroške pristopa in stroške na podlagi dogovora.
Any reduction of the taxable base resulting from the application of such a method gives rise to an economic advantage.
Družba LuxSCS bi sicer lahko bila nezmožna plačati te stroške, če bi družba LuxOpCo šla v stečaj ali če bi bila trajno nezmožna plačevati družbi LuxSCS znesek licenčnin, ki zadošča za kritje teh stroškov, vendar se zdi, da je družba LuxSCS to pogodbeno tveganje prevzela samo zato, ker je bilo to „potrebno za delovanje luksemburške strukture“.