natgillin/translations-raw huggingface dataset:
As explained in Section 9.2.1.1.3, any risks that might have been contractually attributed to LuxSCS, which were in fact of a very limited nature due to the License Agreement, does not correspond to the actual conduct of the parties.
Za ugotovitev selektivnosti navedenih sistemov je bilo povsem nepotrebno primerjati obravnavanje upravičencev in obravnavanje samostojnih neodvisnih družb.
In the present case, the Luxembourg tax administration should not have accepted Amazon's claim that the mere legal ownership of the Intangibles constitutes a ‘unique contribution’ for which LuxSCS should receive a remuneration consisting of almost all profits derived from all LuxOpCo's business activities.
Vendar to ne pomeni, da ti sistemi niso bili selektivni tudi s tega vidika.
Rather, it should have required a functional analysis demonstrating that LuxSCS performs unique and valuable functions in relation to that asset, which was entirely missing from the TP Report.
Skupina Amazon je trdila tudi, da mora Komisija za ugotovitev selektivnosti v obravnavanem primeru primerjati obravnavanje družbe LuxOpCo na podlagi vnaprejšnjega davčnega stališča in prakso luksemburške davčne uprave na področju vnaprejšnjih davčnih stališč na splošno ter zlasti 97 stališč, ki jih je navedla skupina Amazon in s katerimi se domnevno potrjuje metoda porazdelitve dobička.
While it is undisputed that LuxOpCo should not receive the exclusive and irrevocable right to use and sublicense the Intangibles without reimbursing LuxSCS for the costs the latter bears in relation to the Buy-In Agreement and the CSA, whether LuxSCS should be remunerated in excess of that amount depends on the functions performed by LuxSCS and LuxOpCo respectively in relation to the Intangibles.
Komisija to trditev zavrača, saj bi pomenila, da referenčni sistem sestavlja zadevna praksa, omejena na podkategorijo vnaprejšnjih davčnih stališč, in ne določbe luksemburške davčne zakonodaje.
Although it was the legal owner of the Intangibles during the relevant period, the functional analysis undertaken in Section 9.2.1.1 demonstrates that LuxSCS performed no active and critical functions in relation to the development, enhancement, management, or exploitation thereof which would justify attributing to it almost all of the profit generated by LuxOpCo in the operation of Amazon's European retail and service business.
Če bi bila ta trditev sprejeta, bi lahko davčna uprava države članice sistematično odstopala od svoje davčne zakonodaje, tako da bi določeni kategoriji davčnih zavezancev, in sicer tistim, ki so zahtevali in prejeli zadevno vrsto vnaprejšnjega davčnega stališča, sistematično zagotavljala ugodno davčno obravnavo.
LuxSCS merely held the Intangibles for the purpose of the European operations carried out through the EU websites (i.e. the business activities carried out by LuxOpCo).
Komisija vsekakor opozarja, da v nobenem od 97 vnaprejšnjih davčnih stališč, ki jih navaja skupina Amazon, metoda porazdelitve dobička ali TNMM v resnici ni navedena kot metoda določanja transfernih cen, ki je odobrena v zadevnem vnaprejšnjem davčnem stališču.
The functional analysis undertaken in Section 9.2.1.2 shows that all the effective legal rights related to the development, enhancement, management and exploitation of the Intangibles in the European territory had been exclusively and irrevocably granted to LuxOpCo for the entire lifetime thereof.
Od teh 97 stališč se jih je 78 nanašalo na davčno obravnavo posojil z udeležbo pri dobičku, šest pa na obravnavanje posojil z udeležbo pri dohodku, ki sta hibridna finančna instrumenta.
Moreover, it was LuxOpCo, with the support of the EU Local Affiliates , that actually carried out all the relevant functions, used the relevant assets and assumed all relevant risks in relation not only to the exploitation of the Intangibles, but also to their development, enhancement, management and exploitation.
Komisija meni tudi, da nobenega od 97 vnaprejšnjih davčnih stališč, ki jih je navedla skupina Amazon, ni mogoče primerjati z zadevnim vnaprejšnjim davčnim stališčem.
LuxOpCo also performed headquarter functions and a range of unique and valuables functions relevant to the key values drivers of Amazon's business, namely selection, price and convenience.
Glede na zgoraj navedeno Komisija ugotavlja, da je upoštevni referenčni sistem luksemburški sistem davka od dohodkov pravnih oseb, in ne člen 164(3) LIR.
All this was apparent from the terms of the License Agreement, as well as from the functional analysis in the TP Report, which states that LuxSCS's only functions were the ones of a passive intangible holding company administering the intellectual property held by it.
Kot je Komisija pokazala v oddelku 9.2, je z zadevnim vnaprejšnjim davčnim stališčem potrjena metoda določanja transfernih cen, katere rezultat je obdavčljivi dobiček družbe LuxOpCo, ki odstopa od zanesljivega približka rezultatu, ki temelji na trgu v skladu z neodvisnim tržnim načelom, ter ki povzroči znižanje njene davčne osnove za odmero davka od dohodkov pravnih oseb.
Notwithstanding that the ruling request and the TP Report explained that LuxSCS was expected to operate as an intangibles holding company and LuxOpCo was expected to act as the principal operator of the European operations, none of these functions were taken into account by the Luxembourg tax administration when it scrutinised that request and accepted the proposed transfer pricing arrangement.
Nasprotno pa so neodvisne družbe, tj. družbe, ki pripadajo mednarodni skupini in transakcije izvajajo izključno z nepovezanimi osebami, ter družbe, ki pripadajo mednarodni skupini in uporabljajo primerljive tržne cene v transakcijah znotraj skupine, vse obdavčene na višino dobička v Luksemburgu, ki načeloma izraža cene, dogovorjene pod običajnimi tržnimi pogoji.
Rather, that administration relied on Amazon's unsubstantiated and inaccurate claim that LuxSCS would perform unique and valuable functions in relation to the Intangibles, whereas LuxOpCo would perform solely ‘routine’ management functions incurring limited risks.
Potrditi je torej mogoče, da zadevno vnaprejšnje davčno stališče odstopa od splošnega sistema davka od dohodkov pravnih oseb v Luksemburgu, ker družbi LuxOpCo omogoča ugodno davčno obravnavo, ki ni na voljo drugim zavezancem za luksemburški davek od dohodkov pravnih oseb, katerih obdavčljivi dobiček izraža cene, dogovorjene pod običajnimi tržnimi pogoji.
However, in light of the functional analyses undertaken in Sections 9.2.1.1 and 9.2.1.2, it is LuxSCS and not LuxOpCo that is the less complex entity.
Prav tako je mogoče šteti, da se z zadevnim vnaprejšnjim davčnim stališčem družbi LuxOpCo dodeljuje selektivna prednost v okviru splošnega sistema davka od dohodkov pravnih oseb v Luksemburgu.
Consequently, LuxSCS should have been selected as the tested party for the application of the TNMM for the purposes of pricing the License Agreement.
Ugodna obravnava v primerjavi z zavezanci za davek od dohodkov pravnih oseb, ki pripadajo mednarodni skupini družb
The profit level indicator
Ne da bi to vplivalo na ugotovitev iz prejšnje uvodne izjave, Komisija prav tako meni, da tudi če je referenčni sistem omejen na člen 164(3) LIR in se lahko samo za družbe, ki pripadajo mednarodni skupini, šteje, da so v podobnem dejanskem in pravnem položaju, kot trdita Luksemburg in skupina Amazon, bi se moralo za zadevno vnaprejšnje davčno stališče šteti, da se z njim dodeljuje prednost družbi LuxOpCo tudi v primerjavi s temi davčnimi zavezanci.
In applying the TNMM, the choice of profit level indicator must reflect the value of the functions performed by the tested party in the controlled transaction, taking into account the assets used and the risks assumed by it, be based on objective data, and be capable of being measured in a reasonably reliable and consistent manner.
V obdobju, v katerem je veljalo vnaprejšnje davčno stališče, se je štelo, da člen 164(3) LIR določa neodvisno tržno načelo v luksemburški davčni zakonodaji.
In applying the TNMM, the net profit is generally weighted to costs for manufacturing and service activities, to sales for sales activities, and to assets for asset-intensive activities .
V skladu s to določbo morajo družbe, ki pripadajo mednarodni skupini in izvajajo transakcije s povezanimi družbami, svoje transferne cene izračunati ob upoštevanju tega načela.
Since LuxSCS does not record any sales, nor assume risks in relation to the Intangibles, the costs it incurs directly are the most reliable indicator of the value of the limited functions it performs (taking into account the assets used and risks assumed).
Kot je Komisija pokazala v oddelku 9.2, z metodo določanja transfernih cen, potrjena v zadevnem vnaprejšnjem davčnem stališču, dobimo obdavčljivi dohodek družbe LuxOpCo, ki ne izraža cen, dogovorjenih v skladu z neodvisnim tržnim načelom.
The relevant profit level indicator in this case is therefore a mark-up on total relevant costs.
Tako povzroči zmanjšanje obveznosti družbe LuxOpCo iz davka od dohodkov pravnih oseb v Luksemburgu v primerjavi z družbami, ki pripadajo mednarodni skupini in svoje transferne cene izračunavajo v skladu s členom 164(3) LIR.
As regards the determination of the appropriate cost base to which a mark-up should be applied in the present case, LuxSCS did not perform any value-adding functions in relation to the development, enhancement, management, or exploitation of the Intangibles, nor did it use any assets or assume any substantial risks in this respect.
Glede na zgoraj navedeno Komisija ugotavlja, da je prednost, opredeljena v oddelku 9.2, selektivna, ker je ugodnejša za skupino Amazon v primerjavi z drugimi družbami davčnimi zavezankami, ki pripadajo mednarodni skupini in izvajajo transakcije znotraj skupine ter ki morajo v skladu s členom 164(3) LIR cene svojih transakcij znotraj skupine oceniti tako, da izražajo cene, dogovorjene med neodvisnimi osebami pod običajnimi tržnimi pogoji.
It merely fulfilled an intermediary function, passing on the Buy-In and CSA Costs to LuxOpCo and transferring a portion of the royalty payments (the License Fee) it receives from LuxOpCo under the License Agreement to A9 and ATI in the amount of those costs.
NEOBSTOJ UTEMELJITVE
Moreover, LuxSCS was only entitled to the benefits of the CSA because LuxOpCo performed the functions and assumed the risks assigned to LuxSCS under that agreement during the relevant period by way of the License Agreement.
Ne Luksemburg ne skupina Amazon nista predložila možne utemeljitve ugodne obravnave, odobrene družbi LuxOpCo na podlagi zadevnega vnaprejšnjega davčnega stališča.
Any remuneration of LuxSCS under the Licencing Agreement should therefore reflect that those contributions were provided by LuxOpCo .
Komisija v zvezi s tem opozarja, da breme predložitve take utemeljitve nosi država članica.
Despite what Amazon claims, the License Fee, as endorsed by the contested ruling, was not reduced corresponding to the functions of development, enhancement, management and exploitation of the Intangibles carried out by LuxOpCo.
Kakor koli že, Komisija ni našla razlogov, ki bi utemeljevali dajanje prednosti družbi LuxOpCo na podlagi zadevnega ukrepa, za katerega bi se lahko štelo, da izhaja neposredno iz notranjih temeljnih ali usmerjevalnih načel referenčnega sistema ali mehanizmov, ki so mu lastni, potrebnih za delovanje in učinkovitost sistema, ne glede na to, ali je referenčni sistem splošni sistem davka od dohodkov pravnih oseb v Luksemburgu, kot je ugotovila Komisija, ali člen 164(3) LIR, kot trdita Luksemburg in skupina Amazon.
Paragraph 3.1 of the License Agreement, which arranges for LuxOpCo to provide corporate services to LuxSCS, explicitly stipulates in this regard that ‘the parties agree that the License Fee set forth in exhibit A shall be the sole consideration for the licenses granted and services provided under this Agreement’.
SKLEPNA UGOTOVITEV O SELEKTIVNOSTI
In fact, LuxSCS incurred no direct or indirect costs related to the Intangibles, with the exception of some limited costs related to the administration of its legal ownership of the Intangibles.
Iz zgornjih uvodnih izjav izhaja, da je prednost, ugotovljena v oddelku 9.2, dodeljena družbi LuxOpCo z zadevnim vnaprejšnjim davčnim stališčem, selektivna.
Accordingly, the Buy-In and CSA Costs should be excluded from the cost base as pass through costs, i.e. no mark-up should be applied on those costs when determining LuxSCS's arm's length remuneration under the License Agreement.
SKLEPNA UGOTOVITEV O OBSTOJU POMOČI
Since LuxSCS does not carry out any functions, use any assets or assume any risks in relation to the development, enhancement, management, and exploitation of the Intangibles, an independent party would not be expected to pay LuxSCS a mark-up on those costs.
Ker zadevno vnaprejšnje davčno stališče izpolnjuje vse pogoje iz člena 107(1) PDEU, je treba šteti, da pomeni državno pomoč v smislu navedene določbe.
Similarly, the costs related to the intercompany sale of inventory in 2006 should be excluded from the cost base as this seems to be a one-off cost that does not relate to the provision of the Intangibles but to the restructuring of the European operations, where LuxSCS was re-organising the activities of its subsidiaries.
Z zadevnim ukrepom se zmanjšujejo bremena, ki bi jih morala družba LuxOpCo običajno nositi pri izvajanju svoje dejavnosti, tako da ga je treba šteti za odobritev pomoči za tekoče poslovanje družbi LuxOpCo.
That can be qualified as a shareholder activity and should not be subject to any mark-up .
UPRAVIČENEC DO POMOČI
As regards the functions performed by LuxSCS during the relevant period, the general administrative services described in Recital 429 were acquired externally and did not entail any substantial risks.
Komisija meni, da se z zadevnim vnaprejšnjim davčnim stališčem družbi LuxOpCo dodeljuje selektivna prednost v smislu člena 107(1) PDEU, ker povzroči zmanjšanje njenega obdavčljivega dobička in s tem njene obveznosti iz davka od dohodkov pravnih oseb v Luksemburgu.
Those services can be delineated with reference to the costs directly incurred due to them.
Vendar Komisija ugotavlja, da je družba LuxOpCo del mednarodne skupine družb, in sicer skupine Amazon.
Those costs related to the share of the Luxembourg costs allocated to LuxSCS for the administration of its legal ownership of the Intangibles, such as certain costs for maintaining that legal ownership.
Pri uporabi pravil o državni pomoči se lahko več ločenih pravnih subjektov šteje za eno gospodarsko enoto.
Although no evidence was provided showing that LuxSCS actually took any active and critical decisions in relation to the protection of the Intangibles in Europe, the responsibility for which was in fact transferred to LuxOpCo, the Commission can nevertheless accept that those costs are included in the cost base for the application of the TNMM, so long as they represent actual functions carried out by LuxSCS.
Ta gospodarska enota se nato obravnava kot zadevno podjetje, ki je upravičenec do ukrepa pomoči.
Those costs would then appear to relate to then maintenance of LuxSCS's legal ownership of the Intangibles in Europe.
Kot je že navedlo Sodišče, je treba „[p]ojem podjetja […] v okviru konkurenčnega prava razumeti, kot da označuje gospodarsko enoto […], čeprav s pravnega vidika to gospodarsko enoto sestavlja več fizičnih ali pravnih oseb“.
Consequently, in addition to the re-charge of the pass through costs it bore in relation to the Buy-In Agreement and the CSA (i.e. the Buy-In and CSA Costs), LuxSCS should be remunerated with a mark-up on a cost-base consisting solely of the costs incurred for the external services acquired to maintain its legal ownership of the Intangibles, as described in Recital 429, to the extent that those costs actually represents actual functions carried out by LuxSCS.
Da bi sodišče ugotovilo, ali več subjektov sestavlja gospodarsko enoto, preveri obstoj nadzorne vloge ali funkcijskih, gospodarskih in organskih povezav.
That level of remuneration ensures an outcome in line with the arm's length principle since it appropriately reflects LuxSCS's contributions to the License Agreement.
V obravnavanem primeru je družbo LuxOpCo v obravnavanem obdobju v celoti obvladovala družba LuxSCS, to pa so obvladovale družbe iz skupine Amazon s sedežem v ZDA.
The determination of an appropriate mark-up
Poleg tega, kot izhaja iz zahteve za vnaprejšnje davčno stališče, je odločitev o ustanovitvi družbe LuxOpCo v Luksemburgu sprejela skupina Amazon, ki jo obvladuje družba Amazon.com, Inc.
Determining an appropriate mark-up to apply to the selected profit level indicator normally requires a comparability analysis.
Zmanjšanje davčne obveznosti družbe LuxOpCo v Luksemburgu torej ne koristi samo tej družbi, temveč tudi družbi LuxSCS.
Such an analysis entails a comparison of the controlled transaction with a comparable uncontrolled transaction or transactions.
Ker poleg tega dobiček, pripisan družbi LuxSCS, v Luksemburgu ni bil obdavčen, temveč je bil v najboljšem primeru predmet odložene obdavčitve, če oziroma ko je bil izplačan njenim partnerjem s sedežem v ZDA, pomeni zadevno vnaprejšnje davčno stališče pomoč skupini Amazon kot celoti.
Transactions are considered comparable if none of the differences between them could materially affect the factor being examined in the methodology (e.g. price or margin), or if reasonably accurate adjustments can be made to eliminate the material effects of any such differences.
Zato kakršna koli ugodna davčna obravnava družbe LuxOpCo, ki jo odobri luksemburška davčna uprava, koristi ne samo tej družbi, temveč tudi celotni skupini Amazon, saj ji zagotovi dodatna finančna sredstva.
In the present case, it is not possible to perform a reliable comparability analysis.
Zato je treba to skupino, ne glede na to, da je organizirana v različnih pravnih osebah in da se zadevno vnaprejšnje davčno stališče nanaša na davčno obravnavo družb LuxOpCo in LuxSCS, šteti za eno samo gospodarsko enoto, upravičenko do zadevnega ukrepa pomoči.
The comparables provided in the TP Report are not relevant in this respect, since those relate to companies which were active in data processing, database activities, other computer related activities, market research and public opinion polling, business and management consultancy activities and advertising, and none of those services are performed by LuxSCS.
NEZDRUŽLJIVOST POMOČI
To perform a reliable comparability analysis in the present case, relevant uncontrolled comparables providing services similar to the general administrative services provided by LuxSCS under the License Agreement would need to be identified.
Državna pomoč se šteje za skladno z notranjim trgom, če spada v katero izmed kategorij, navedenih v členu 107(2) PDEU, in se lahko šteje za združljivo z mednarodnim trgom, če bi Komisija ugotovila, da spada v katero izmed kategorij, navedenih v členu 107(3) PDEU.
However, a sub-license agreement comparable to the License Agreement is hard to conceive between independent parties.
Vendar pa mora država članica, ki podeljuje pomoč, dokazati, da je ta pomoč združljiva z notranjim trgom v skladu s členom 107(2) PDEU ali 107(3) PDEU.
Such comparables simply do not exist.
Zato je državna pomoč, ki jo je Luksemburg dodelil družbi LuxOpCo in skupini Amazon, nezdružljiva z notranjim trgom.
It is therefore not possible to conduct a comparability analysis in the present case without making significant and potentially random adjustments which would alter the reliability of that analysis.
NEZAKONITOST POMOČI
Consequently, the Commission has refrained from performing a comparability analysis for the purposes of determining the level of a mark-up applicable to the functions actually performed by LuxSCS.
Države članice morajo v skladu s členom 108(3) PDEU vse načrte za dodelitev pomoči priglasiti Komisiji in načrtovanih ukrepov ne smejo začeti izvajati, dokler Komisija ne sprejme končne odločitve o zadevnih načrtih.
Instead, the Commission relies on the conclusion in the 2010 JTPF Report according to which a mark-up for low-added intra-group services in the range of 3 % to 10 % was observed by the national tax administrations of the Member States participating in the JTPF.
Komisija ugotavlja, da ji Luksemburg ni priglasil načrta odobritve zadevnega ukrepa pomoči.
According to that Report, the mark-up most often observed in practice was 5 % on the costs of providing such services.
Zato zadevno vnaprejšnje davčno stališče pomeni nezakonito pomoč, ki se izvaja v nasprotju s členom 108(3) PDEU.
As explained in Recital 258, where an arm's length range is deemed to comprise of equally reliable results, it is appropriate to use a measure of ‘central tendency’, such as the median, to select the most appropriate point in the range.
VRAČILO
The Commission therefore considers it appropriate to apply a mark-up of 5 % to the external costs incurred by LuxSCS for the maintenance of its legal ownership of the Intangibles, as described in Recital 429.
OBVEZNOST ZAGOTOVITVE VRAČILA
In that way, an arm's length remuneration for LuxSCS's performance of services under the License Agreement is determined, so long as those costs actually reflect actual functions that were carried out by LuxSCS.
Komisija mora v skladu s členom 16(1) Uredbe Sveta (EU) 2015/1589 odrediti vračilo vse nezakonite in nezdružljive pomoči.
Conclusion on the primary finding of an economic advantage
Prav tako mora v skladu z navedeno določbo zadevna država članica prejeti vse potrebne ukrepe za zagotovitev vračila nezakonite pomoči, ki se šteje za nezdružljivo.
In light of the foregoing analysis, an arm's length remuneration for LuxSCS under the License Agreement (i.e. the License Fee) equals the sum of Buy-In and CSA Costs incurred by LuxSCS in relation to the Intangibles, without a mark-up, plus any relevant costs incurred directly by LuxSCS as described in Recital 429 to which a mark-up of 5 % should be applied to the extent that those costs may be considered to reflect actual functions performed by LuxSCS.
Člen 16(2) Uredbe (EU) 2015/1589 določa, da pomoč, ki jo je treba vrniti, vključuje obresti od datuma, ko je bila nezakonita pomoč na razpolago upravičencu, do datuma njenega dejanskega vračila.
That level of remuneration fits the economic reality of the controlled transaction as properly remunerating the functions performed by the parties thereto, taking into account the assets used and the risks assumed by them.
V Uredbi Komisije (ES) št. 794/2004 je podrobno opredeljena metoda za izračun obresti pri vračilu državne pomoči.
It reflects what an independent party in a position similar to that of LuxOpCo would be willing to pay for the rights and obligations assumed by it under the License Agreement.
Nazadnje, člen 16(3) Uredbe (EU) 2015/1589 določa, da „se vračilo izvede nemudoma in skladno s postopki, določenimi v nacionalnem pravu zadevne države članice, če omogočajo takojšnje in učinkovito izvajanje sklepa Komisije“.
That level of remuneration provides LuxSCS with sufficient means to cover its payment obligations under the Buy-In Agreement and the CSA and the costs it incurs in the performance of its administrative functions (if any) over any given period.
NOVA POMOČ
LuxSCS would be ensured that remuneration in full on an annual basis, independently of LuxOpCo's business results (including periods in which LuxOpCo is loss-making).
V skladu s členom 17 Uredbe (EU) 2015/1589 imajo pooblastila Komisije zahtevati vračilo pomoči desetletni zastaralni rok.
Such a level of remuneration appropriately reflects the fact that LuxOpCo develops, enhances, manages, and exploits the Intangibles in relation to Amazon's European retail and service business, takes all relevant strategic decisions in relation to that business, and assumes and controls the relevant risks in this respect, while LuxSCS does not perform any value adding functions in relation to the Intangibles or that business.
Zastaralni rok začne teči na dan, ko je nezakonita pomoč dodeljena upravičencu kot individualna pomoč ali kot pomoč v okviru sheme pomoči.