natgillin/translations-raw huggingface dataset:
Amazon's submission of 5 March 2015, Annex 14: [Advisor 2], ‘[Advisor 2] roll-forward analysis’.
AEU [LuxOpCo] agrees to promptly inform Amazon EHT of any such unauthorized use that comes to the AEU's [LuxOpCo's] attention.
Amazon refers to the France Telecom case (Commission Decision 2006/621/EC of 2 August 2004 on the State Aid implemented by France for France Télécom (OJ L 257, 20.9.2006, p. 11), paragraph 263, where the Commission refrained from recovery on the basis of novelty of the measure.
To facilitate coordination of enforcement activities, AEU [LuxOpCo] shall consult with Amazon EHT [LuxSCS] before undertaking any actions to prevent such unauthorized use of Amazon EHT [LuxSCS] Intellectual Property. (b) AEU [LuxOpCo] may, at its sole expense, institute and conduct suits to protect its rights under this Agreement against infringement and may retain all recoveries from any such suits.”
EPICENTER describes itself as an independent initiative of six leading think tanks across the European Union.
I sin skrivelse av den 7 juni 2017 bekräftade Amazon den aktiva roll som LuxOpCo har spelat för att skydda de immateriella tillgångarna i Europa: ”[…] enligt licensavtalet skulle LuxOpCo vidta alla nödvändiga åtgärder för att förhindra otillåten användning av de immateriella tillgångar som licensen omfattar, undersöka sådan användning och vidta rättsliga åtgärder mot de ansvariga samt vidta och leda åtgärder för att skydda sina rättigheter enligt licensavtalet mot alla intrång.”
It seeks to inform the EU policy debate and promote the principles of a free society by bringing together the economic expertise of its members.
I punkt 4.1 i licensavtalet anges följande: ”Term.
Amazon's submission of 18 January 2016, p. 8.
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’). ”
As provided in that submission ‘[..] it is highly unlikely that Lux SCS would have been able to find an independent entity capable or willing enter into a licensing agreement if doing so entailed that the business risk would be supported by that independent entity.
Enligt punkterna 4.2–4.3 får avtalet endast sägas upp i händelse av i) byte av kontroll eller allvarlig belastning eller ii) om någon av parterna inte kan avhjälpa en underlåtenhet.
Accordingly, Lux SCS was ready to take the risks in relation to the Intangibles, so as to enable LuxOpCo to gain more easily market shares: in the longer term growing revenue for LuxOpCo would mean more revenue for Lux SCS, as licensor.
Punkterna 2.1 a (Exclusive Intellectual Property License Grant), 2.1 b (Derivative Works) och 2.4 (Ownership) i licensavtalet.
In practical terms, this meant entering into a contractual agreement where the royalty methodology is based on the licensee's being profitable and earning a return on its costs, rather than an arrangement that would create a risk of the licensee being loss making’.
Punkt 2.1 b (Derivative works) i licensavtalet.
Amazon's submission of 18 January 2016, p. 11.
Protokoll från mötet i LuxOpCos ledning den 21 juni 2005.
Amazon's submission of 18 January 2016.
Protokoll från mötena i LuxOpCos ledning den 29 januari 2013, den 3 juni 2013 och den 9 december 2014.
As further explained by Amazon: ‘Considering those circumstances, it was indeed rational for both parties to agree on a remuneration on the basis that the risks were borne by the licensor and the licensee received a return on costs, as this would incentivize the licensee to grow as quickly as possible, both in terms of geographies and product lines, and to maximize selection (rather than concentrate only on higher margin product lines)’.
EU Policies and Procedures Manual av den 1 maj 2006, s. 21.
TP Report, p. 50.
Amazon Final Transcripts [Vice President Intellectual Property, Legal, Amazon Corporate LLC, Förenta staterna], 20 november 2014, punkt 4270: 13–25: ”Q.[…] the IP steering committee meetings.
Amazon's submission of 15 February 2016, Annex H.
Was there a procedure for those? […] A. We would meet annually.
Amazon's submission of 15 February 2016, p. 4.
I would come in and do a presentation of intellectual property changes, some of the disputes that were ongoing.
Companies Algoriel, Decade, Seresco SA and Societe de Gestion de Terminaux Informatiques.
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.
Company Solutec.
We would go through these with the business leaders, the technology leaders, and they would approve or reject the ideas or our recommendations.”
In Amazon's submission of 18 January 2016, p. 11, Amazon further explains that ‘[..] it was logical that the royalty contained a floor based on a percentage of royalties, which incentivized the licensee to maximize revenues (and share in the upside of doing so).
Vittnesmål [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, Förenta staterna, tidigare Vice President/General Manager Worldwide Operations, Amazon Corporate LLC, Förenta staterna], 15 juli 2014, s. 117, punkterna 8–13.
The corollary to that was a cap on the licensee's remuneration (based on a higher percentage of revenues) to ensure that the costs of the licensee were efficiently managed and did not increase too far out of line with revenue growth’.
Se även vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 29, punkterna 9–16: […], Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, US, tidigare Head of European Third Party Business (t.ex.
See: http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 823: 1–13 och 17–21: […].
Amazon's submission of 22 July 2016: Amazon's Technology-Centric E-tailing-Business, p. 1.
Vittnesmål [Senior Vice President, Product Management-Retail, Amazon Corporate LLC, Förenta staterna, tidigare Vice President/General Manager Worldwide Operations, Förenta staterna], 15 juli 2014, s. 74, punkterna 8–13, s. 77, punkterna 14–29.
As explained in this submission, p. 5, this calculation was made by [Advisor 1] in the 2017 ex post TP report.
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Third Party Business (t.ex.
GMS stands for Gross Merchandise Sales, which is total sales through Amazon's websites, i.e. sales in Amazon's own name and sales by third parties through Marketplace.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 824: 12–25, punkt 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?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.”
Amazon's submission of 29 May 2017: [Advisor 1] and [Advisor 1]: ‘Economic analysis of the Transfer Pricing approach adopted in the 2003 ATC’, 25 May 2017.
För vissa produkter kan erfarenheterna på den amerikanska marknaden vara användbara i Europa, t.ex. i fallet med Kindle, eftersom de amerikanska kunderna anpassar sig snabbare till ny teknik.
TP Report, p. 25-28, a royalty within a range of [10-15] % to [10-15] %, was considered arm's length.
Detta kan dock inte generaliseras, eftersom amerikanerna föredrar andra varumärken (se vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 93, punkterna 9–25).
2017 ex post TP-report, p. 12: ‘LuxOpCo's aggregate royalty payments to LuxSCS over the period under review are approximately [5-10] % of net sales (or [3-3,5] % of GMS).
Lanseringen av Kindle i Europa var ett mycket omfattande initiativ där de lokala teamen kunde garantera att rättigheterna till innehållet respekterades och kunde sälja Kindle i varje land (se Amazon Post trial brief, s. 109, punkt 345).
This figure is well below the range of royalty rates indicated by the CUP analysis in the [Advisor 2] Report, which are based on the agreement between Amazon and [A] and include adjustments to account for other intangibles (customer referrals) licensed by LuxSCS to LuxOpCo but not made available by Amazon to [A].’
Vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 112, punkterna 9–20.
2017 ex post TP Report, p. 13: ‘The tax court relied on Amazon's uncontrolled transactions with its M.com business partners for website technology, external trademark comparables for marketing intangibles, and Amazon's uncontrolled transactions for customer referral fees under the Associates and Syndicated Stores programs for customer information’.
Vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 112, punkterna 24–25, s. 113, punkterna 1–7, s. 114, punkt 25, s. 115, punkterna 1–2.
2017 ex post TP Report, p. 12-13.
Vittnesmål [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 18 september 2014, s. 113, punkterna 13–19.
According to Table 1, the royalty rate is an aggregate of the following royalty rates: Technology [3-3,5] %, Marketing Intangibles [1-1,5] %, and Customer Information [0,5-1] % of GMS.
Skrivelse från Amazon av den 6 mars 2017, bilaga 28a: förteckning över anställda vid Amazon sedan 1997, antal anställda i Luxemburg vars yrkeskod började med bokstaven T.
The buy-in payment for the customer information determined by the US Tax Court was converted by [Advisor 1] into a royalty rate proportionately to the value of the technology and marketing intangibles.
I sitt lokaliserings- och översättningsarbete använde teamet ett översättningsprogram som hade utvecklats av anställda vid Amazon i Europa i samarbete med ett team i Förenta staterna.
2017 ex post TP Report, p. 12-13.
Se Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Third Party Business (t.ex.
2017 ex post TP Report, p. 15-16.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 830: 9–12 och 17–21, punkt 831: 2–5.
2017 ex post TP Report, p. 13: ‘The license of the Intangibles from LuxSCS to LuxOpCo is different, as the license comes with a commitment by LuxSCS to maintain, update, and enhance those intangibles through ongoing investments under the CSA.
Skrivelse från Amazon av den 22 januari 2016, s. 3.
Although it is recognized that there is a decay of intangibles over time, these intangibles are replaced by new intangibles from the ongoing investments under the CSA and therefore, no downward adjustment to the royalty paid by LuxOpCo to LuxSCS is necessary’.
Amazon Final Transcripts [Senior Vice President Worldwide Application Software, tidigare Vice President/General Manager North America Media and Video], 21 november 2014, punkt 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.
2017 ex post TP Report, p. 16.
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.” vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 16, punkterna 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.”
By contrast, the 2017 ex post TP report appears to ignore the functional analysis in its application of the CUP method although the functional analysis is considered a determining factor in the comparability analysis; see the 1995 OECD TP Guidelines, paragraph 1.20.
Amazon Final Transcripts [Senior Vice President Worldwide Application Software, tidigare Vice President/General Manager North America Media and Video], 21 november 2014, punkt 4620: 17–19: ”Q: And a functional specification, you describe what you want consumers to experience.
2017 ex post TP Report, p. 32.
A: Yes.”
2017 ex post TP Report, p. 30.
Vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 59, punkterna 10–25, s. 60, punkterna 2–5: […].
2017 ex post TP Report, p. 33.
Skrivelse från Amazon av den 22 juli 2016, med titeln Amazon's Technology-Centric E-tailing-Business, s. 12, och skäl 370.
Joined Cases C-20/15 P Commission v World Duty Free ECLI:EU:C:2016:981, paragraph 53 and the case-law cited.
Skrivelse från Amazon av den 4 april 2017, s. 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, Frankrike]) 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.”
See Joined Cases C-106/09 P and C-107/09 P Commission v. Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732, paragraph 72 and the case-law cited.
Amazon Final Transcripts [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 4 november 2014, punkt 603: 2–4: ”It was developed in Europe with the help of central technology teams but mainly in Europe.”
Case C-494/06 P Commission v Italy and Wam ECLI:EU:C:2009:272, paragraph 54 and the case-law cited.
Amazon Post trial brief, s. 118, punkterna 315 och 317.
See also Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 112.
Vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 99, punkterna 20–22, och vittnesmål [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 7 maj 2014, s. 63, punkterna 16–22.
Case C-126/01 GEMO SA ECLI:EU:C:2003:622, paragraph 41 and the case-law cited.
Amazon Post trial brief, s. 118–119, punkterna 316 och 318.
Case 730/79 Phillip Morris ECLI:EU:C:1980:209, paragraph 11.
Se även Amazon Final Transcripts, [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 4 november 2014, punkt 602: 21–25, punkt 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.
Joined Cases T-298/97, T-312/97 etc.
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.
Alzetta ECLI:EU:T:2000:151, paragraph 80.
Vittnesmål [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, former Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 7 maj 2014, del 46, s. 4:
Case C-172/03 Heiser ECLI:EU:C:2005:130, paragraph 55.
Amazon Post trial brief, s. 119, punkterna 319–321.
See also C-271/13 P Rousse Industry v Commission ECLI:EU:C:2014:175, paragraph 44; Joined Cases C-71/09 P, C-73/09 P and C-76/09 P Comitato ‘Venezia vuole vivere’ and Others v Commission ECLI:EU:C:2011:368, paragraph 136; Case C-156/98 Germany v Commission ECLI:EU:C:2000:467, paragraph 30, and the case-law cited.
Bilaga C-2284-P till Amazons skrivelse av den 30 september 2016.
Case C-15/14 P Commission v MOL ECLI:EU:C:2015:362, paragraph 60.
[Beskrivning av Amazons teknik.]
See also Joined C-20/15 P and C-21/15 P Commission v. World Duty Free Group ECLI:EU:C:2016:981, paragraph 55 and Case C-270/15 P Belgium v Commission ECLI:EU:C:2016:489, paragraph 49.
Vittnesmål [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 7 maj 2014, del 46, s. 10:
Case C-211/15 P Orange v. Commission ECLI:EU:C:2016:798, paragraphs 53 and 54.
Internt dokument från Amazon: EFN 2013, OP1, s. 7.
Case C-143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke ECLI:EU:C:2001:598, paragraph 41.
Amazon Post trial brief, s. 120–121, punkterna 323–330.
Case 173/73 Italy v. Commission ECLI:EU:C:1974:71, paragraph 13.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare Head of European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 3 november 2014, punkt 493: 24–25, punkt 494: 1–5.
See Case C-66/02 Italy v Commission ECLI:EU:C:2005:768, paragraph 78; Case C-222/04 Cassa di Risparmio di Firenze and Others ECLI:EU:C:2006:8, paragraph 132; Case C-522/13 Ministerio de Defensa and Navantia ECLI:EU:C:2014:2262, paragraphs 21 to 31.
Amazon Post trial brief, s. 120–121, punkterna 323–330.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 v. Commission ECLI:EU:C:2005:266, paragraph 95.
Amazon Final Transcripts: [President European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg, tidigare Country Manager France, Amazon.fr SAS, Clichy, Frankrike], 5 november 2014, punkt 897: 15–25, punkt 898: 1–4.
That the focus in transfer pricing is on the pricing of intra-group transactions clearly follows from paragraph 1.6 of the 2010 OECD TP Guidelines: ‘Because the separate entity approach treats the members of an MNE [multinational enterprise] group as if they were independent entities, attention is focused on the nature of the transactions between those members and on whether the conditions thereof differ from the conditions that would be obtained in comparable uncontrolled transactions. Such an analysis of the controlled and uncontrolled transactions, which is referred to as a ‘comparability analysis’, is at the heart of the application of the arm's length principle ’.
Amazon Final Transcripts: [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 984: 6–15.
This focus on the pricing of intra-group transactions is reaffirmed in Par.
Packstation är ett nätverk för automatutlämning som förvaltas av DHL Tyskland, där mottagaren själv kan hämta ut sitt paket när det passar.
1.33 of the 2010 OECD TP Guidelines 2010: ‘Application of the arm's length principle is generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises. […]’.
Se vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 125, punkterna 22–25, s. 126, punkterna 2–25, s. 127, punkterna 2–6: ”So that's why we invented with DHL, something called PAC station, which only three years ago turned into Amazon, in to Abox, Amazon Box.
Amazon's submission of 5 March 2015, paragraph 27.
Which also gets implemented in New York.
1995 OECD TP Guidelines, paragraph 1.12, 2010 and 2017 OECD TP Guidelines, paragraph 1.13.
We have Amazon Abox in New York.”
Luxembourg's submission of 21 November 2014, par.
Vittnesmål [Vice President and Country Manager Germany, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 57, punkterna 9–25, s. 58, punkterna 1–25, s. 59, punkterna 2–9: […].
38 to 40.
Amazon Final Transcripts: [Director Finance, Amazon Instant Video Limited, London, UK, tidigare Manager Finance och Director Finance Amazon.co.uk, London, Förenade kungariket], 5 november 2014, punkt 1130: 10–17.
Case 173/73 Italy v Commission ECLI:EU:C:1974:71.
Se synpunkterna från företag X i skälen 338–342.
See Joined Cases C-182/03 and C-217/03 Belgium and Forum 187 ASBL v. Commission ECLI:EU:C:2006:416, paragraph 81; Joined Cases C-106/09 P and C-107/09 P Commission v Government of Gibraltar and United Kingdom ECLI:EU:C:2011:732; Case C-417/10 3M Italia ECLI:EU:C:2012:184, paragraph 25, and Order in Case C-529/10 Safilo ECLI:EU:C:2012:188, paragraph 18.
Inom e-handel motsvarar konverteringsgraden förhållandet mellan antalet genomförda försäljningar och antalet besökare.
See Recital 429.
Med detta avses de direkta och indirekta kostnaderna för att genomföra en beställning, t.ex. den tid kunden lägger på att göra efterforskningar.
See 1995 OECD TP Guidelines, paragraph 1.20.
Se skälen 337–342.
See also 2010 OECD TP Guidelines, paragraph 1.42 and 2017 OECD TP Guidelines, paragraph 1.51.
Rapporten om internprissättning, s. 26.
The TP report only provides the inaccurate statement that the residual profit ‘may be considered to be attributable to the Intangibles licensed by LuxOpCo from LuxSCS’.
Före omstruktureringen förvaltade AIS den detaljhandelsfilial som drevs genom Amazons europeiska webbplatser och AIM förvaltade programmen för ”tredjepartsförsäljare” som erbjöds genom de europeiska webbplatserna, enligt rapporten om internprissättning.
2017 ex post TP report p. 21 and 32.
Licensavtal om befintliga immateriella rättigheter mellan LuxSCS och Amazon Technologies, framlagt av Amazon den 12 januari 2016.
Amazon's submission of 7 June 2017.
I punkt 1.2 i licensavtalet anges följande: ”Amazon EHT [LuxSCS] Intellectual Property' means: (a) any and all intellectual property rights throughout the world, owned or otherwise held by Amazon EHT [LuxSCS] […] (including but not limited to customer lists and customer data […]”; avsnitt 2.1. a): ”Amazon EHT [LuxSCS] irrevocably grants AEU [LuxOpCo], under all Amazon EHT [LuxSCS] intellectual property rights in or comprising the Amazon EHT [LuxSCS] Intellectual Property, whether existing now or in the future, the following sole and exclusive right and license to the Amazon EHT [LuxSCS] Intellectual Property.”
It is therefore incorrect when Amazon claims that the control over exploitation of the Intangibles effectively lies with LuxSCS because the Intangibles could be licensed to another company in a scenario where LuxOpCo was loss-making.
Skrivelse från Amazon av den 21 augusti 2015, s. 2. ”Under the License Agreement, ownership of customer data for all EU sites lies with Lux SCS.
See Recital 321.
As a service to Lux SCS, these data are collected by LuxOpCo for the retail activities.”