natgillin/translations-raw huggingface dataset:
Minutes of General Meeting ([…] as president, […] as secretary, […] as scrutineer)
Utöver de M.comavtal som räknas upp i skäl 142, ingick Amazon ytterligare elva M.comavtal mellan 2004 och 2006, med Bombay Company, DVF, Bebe, Marks & Spencer, Sears Kanada, Hobby Hub, Benefit Cosmetic, Timex.com, Mothercare UK och Devanlay US.
Waiver of notice of rights; Approval of the annual accounts as of 31 December 2004; Discharge of the sole manager, Amazon Europe Holding, Inc. for the financial year ending on 31 December 2004.
Amazon har förklarat att M.comparterna inte fick tillgång till Amazons teknik i sig.
Written resolution of the sole manager of LuxSCS ([…] as vice president)
I stället använde Amazon sin teknik för att tillhandahålla IT-tjänster och e-handelstjänster till sina partner.
Settlement of LuxSCS's accounts as of 31 December 2004 and resolution to submit such accounts to the LuxSCS's shareholders for approval; Discharge of the sole manager of LuxSCS for the accounting year ending on 31 December 2004.
Amazon har förklarat att bolaget enligt M.comavtalen gick med på att tillhandahålla e-handelsteknik för att låta tredjeparter driva sina egna webbplatser för detaljhandel.
Written resolution of the sole manager of LuxSCS ([…] acting on behalf)
M.comkunderna, som [A], fick bara tekniken och varken använde eller erhöll några rättigheter till Amazons registrerade varumärken, märkesnamn, kundinformation eller andra immateriella tillgångar tillhörande Amazon .
Adopting an increase of the share capital of LuxSCS by a contribution in kind of shares held by Amazon.com, Inc. in Amazon.fr Holdings SAS having a value of USD 1017240 in consideration of limited shares of LuxSCS; Approving the entering into one or more share transfer agreements in order to acquire 100 % off the shares of Amazon.co.uk Ltd and Amazon.de GmbH held by Amazon.com, Inc. and 95,8 % of the shares of Amazon.fr Holdings SAS held by Amazon.com, Inc., in consideration of a promissory note in principal amount of USD 194672760,00; Adoption of increase of the share capital by way of an all assets and liabilities contribution to be undertaken by ACI Holdings in consideration of limited shares of LuxSCS.
Amazon har vidare förklarat att man i stället för att prissätta varje enskild del av sitt erbjudande, använde sig av en global prissättning i M.comavtalen.
Minutes of the extraordinary General Meeting of LuxSCS ([…] as president, […] as secretary, […] as scrutineer)
De M.comavtal som tillkommit efter det omtvistade förhandsbeskedet i skattefrågor innehåller bestämmelser som preciserar att varje part endast erhåller en begränsad och icke exklusiv licens för den andra partens immateriella tillgångar och enbart i syfte att genomföra avtalet.
Increase of the share capital of LuxSCS; Resolution to accept the subscription and payment by Amazon.com, Inc. of new limited shares by way of a contribution in kind; Increase of the share capital of LuxSCS; Subscription and payment by ACI Holdings Limited of new limited shares by way of a contribution in kind; Cancellation of 900 limited shares in LuxSCS; New composition of the shareholding of LuxSCS.
Amazon har understrukit att det finns betydande skillnader mellan M.comavtalen och licensavtalet mellan LuxSCS och LuxOpCo, eftersom LuxOpCo enligt avtalet mellan LuxOpCo och LuxSCS, fick full tillgång till kunduppgifterna, som omfattade miljontals kunder.
Approving the entering into share transfer agreement in order to sell 100 % of the shares of Amazon.de GmbH and 8724191 of the shares (representing 93,1471 %) of Amazon.co.uk Ltd, in consideration of a note amounting to EUR 136828362; Proposal to contribute 6,8529 % of the shares of Amazon.co.uk Ltd and 100 % of the shares of amazon.fr Holdings SAS to LuxOpCo,; Granting a loan to LuxOpCo.
De övriga M.comavtalen ger ingen sådan tillgång till uppgifter.
Resolution to split into three different promissory notes a promissory note issued by the LuxSCS on February 6, 2006 in the principal amount of USD 194672760 to the benefit of Amazon.com.
Dessutom omfattar avtalet mellan LuxSCS och LuxOpCo registrerade varumärken och domäner som inte omfattas av de övriga M.comavtalen.
Inc.; Increase the share capital of LuxSCS by a contribution in kind to LuxSCS by ACI of the UK Note and the DE Note in consideration of the issuance of limited shares of LuxSCS.
Amazon har förklarat att man aldrig licensierar ut kunduppgifter till tredjeparter.
Increase of the share capital of LuxSCS; Resolution to accept subscription and payment by Amazon.com, Inc. of new limited shares by way of contribution in kind; New composition of LuxSCS; Amendment of the articles of association.
som räknas upp i rapporten om internprissättning beskrivs närmare i skälen 223–229.
Acknowledgement of the resignation of […]as manager of LuxOpCo and of the appointment of […] and […] as managers of LuxOpCo; Adopting an increase of the share capital of [LuxSCS] by way of an all assets and liabilities contribution to be undertaken by ACI Holdings Limited, a Gibraltar company (‘ACIH’) in consideration of limited shares of LuxSCS; Approving the assignment of certain IP rights from Amazon.co.uk Ltd, Amazon.fr Holdings SAS and Amazon.de GmbH; Approving the acquisition of the EU Retail Business of Amazon.com Int'l Sales, Inc., and the subsequent transfer of the same to LuxOpCo; Approving intellectual property license agreements with LuxOpCo; Merger of certain limited shareholders of LuxSCS; Loan to LuxOpCo.
I [A]-avtalet åtar sig Amazon att skapa, utveckla, hysa och underhålla en ny [A]-webbplats och en [A]-butik på Amazons webbplatser, vilka skulle ersätta [A]:s befintliga e-handelswebbplats.
Increase of share capital; Resolution to accept subscription and payment by ACI Holdings Limited of all the 3750 limited shares; Cancellation of 1993 shares; New composition of the shareholding of LuxSCS; Amendments of the articles of Association.
skulle prissätta de produkter som salufördes såväl på [A]-webbplatsen som i [A]-butiken och vara den officiella säljaren.
Minutes of the General Meeting of LuxSCS ([…] as president, […] as secretary, […] as scrutineer)
Amazon ansvarade för frakt och hantering av kollin fram till slutkunden samt för att tillhandahålla kundtjänster.
Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the merger of Amazon.com Int'l Marketplace, Inc. into Amazon Int'l Sales.
och Amazon utbytte inte några äganderätter eller immateriella rättigheter, om inte detta uttryckligen angavs i avtalet.
Decrease of the personal share premium account of ACI Holdings limited further to the final valuation of the 28 April 2006 contribution.
Rätten att använda Amazons immateriella tillgångar, i den mån som ansågs rimligen nödvändigt för att uppfylla parternas skyldigheter enligt avtalet, licensierades till [A] av Amazon, på icke exklusiva, begränsade och icke överförbara grunder.
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as treasurer and director)
Liknande nyttjanderättigheter för immateriella tillgångar licensierades till Amazon från [A] .
Settlement of LuxSCS' annual accounts as of 31 December 2005 and resolution to submit the annual accounts to the sole shareholder of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2005.
Kunduppgifter som erhållits genom de två internetbutikerna ägdes från och med dagen för lanseringen av parterna tillsammans.
Written resolution of the shareholders of LuxSCS ([…] as vice President, […] as vice president, […] as vice president, treasurer and director)
Uppgifter som samlats in före den dagen var parternas egen egendom.
Approval of the annual accounts as of 31 December 2005 and allocation of the result; Discharge of the managers for the financial year ending on 31 December 2005.
Enligt den ersättningsstruktur som överenskommits skulle [A] betala utvecklingskostnader (15 miljoner US-dollar) och baskostnader (som ökade från 7 miljoner US-dollar till 35 miljoner US-dollar mellan 2001 och 2006).
Settlement of LuxSCS's annual accounts as of 31 December 2006 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Resolution to discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2006.
Dessutom skulle [A] betala varierande enhetskostnader, som redovisas i tabell 15 och andra kostnader, kallade tilläggsavgifter (mellan 0,05 US-dollar och 13,75 US-dollar per såld enhet), kopplade till paketering och överdimensionerade sålda produkter.
Approval of the annual accounts as of 31 December 2006 of LuxOpCo and amendment and adoption of its signatory delegation policies; Approval of the annual accounts as of 31 December 2006 of Amazon Eurasia Holdings Sarl (‘AEH’) and amendment and adoption of its signatory delegation policies.
Tabell 15
Resolution to contribute an aggregate amount of EUR 25000 to AEH in consideration for the issuance of new shares by AEH.
Varierande kostnader betalade av [A]
Written resolution of the shareholders of LuxSCS ([…] as vice president, […] as president, […] as vice president, treasurer and director)
Varierande enhetskostnader (USD/enhet)
Approval of the annual accounts as of 31 December 2008 and allocation of the result; Discharge of the sole manager of the manager for the financial year ending on 31 December 2008.
År 2
Written resolution of the sole manager of LuxSCS ([…] as president)
År 3
Settlement of LuxSCS's annual accounts as of 31 December 2009 and resolution to submit such annual accounts to LuxSCS's shareholders for approval; Proposal to give discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2008; Approval of the annual accounts as of 31 December 2008 of LuxOpCo; Approval of the annual accounts as of 31 December 2008 of AEH; Proposal to increase the share capital of AEH by a contribution in cash.
År 4
Written resolution of the sole manager of LuxSCS ([…] as president, […] as vice president, […] as vice president, treasurer and director)
År 5
Convening of an extraordinary general meeting of LuxSCS regarding from 1 September 2009 regarding: Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
År 6
Waiver of notice rights; Amendment to the articles of association of LuxSCS further to the liquidation of ACI Holdings Limited and the related transfer of its 3750 limited shares held in LuxSCS to its parent company Amazon.com Int'l Sales, Inc.
Sorterbar
Resolution on increase of the share capital of AEH by a contribution in cash.
Transporterbar
Written resolution of the shareholders of LuxSCS ([…] as president, […] as vice president, […] as vice president and treasurer)
Ej sorterbar eller ej transporterbar
Approval of the distribution of interim dividends of LuxSCS.
Dropshippingenheter
Distribution of an interim dividend to the Shareholders of LuxSCS.
Dropshippingenheter
Approval of LuxOpCO's annual accounts as of 31 December 2009; Approval of AEH's annual accounts as of 31 December 2009.
med presentkort […]
Settlement of LuxSCS' annual accounts as of 31 December 2009 and resolution to submit it to the shareholders of LuxSCS and to discharge the sole manager of LuxSCS for the accounting year ending on 31 December 2009; Acknowledgement of the change of registered office of LuxSCS' shareholders and sole manager.
Gratis presentkort
Approval of the annual accounts as of 31 December 2009 and allocation of the result; Discharge of the sole manager for the financial year ending on 31 December 2009.
Kundreturer
Ratification of shareholder's advances in cash made by the LuxSCS to AEH; Approval of increase the share capital of AEH by way of a contribution in kind of a receivable.
Samma som den varierande enhetskostnaden för varje produkt […] som skickas tillbaka till Amazon eller dess dotterbolag
Ratification of shareholder's advances in cash made by the LuxSCS to AEH; Proposal to increase the share capital of AEH by way of a contribution in kind of a receivable; Powers of attorney to […], […] and […] to act on behalf of LuxSCS in this respect.
Säljarreturer
Written resolution of the shareholders of LuxSCS ([…] as president, […] as vice president)
Tabell 16
Approval of the allocation of the EUR equivalent of GBP 41 M to a special reserve of LuxSCS further to the contribution by Amazon.com Int'l Sales, Inc., of 3115 shares it holds in Video Island Entertainment Ltd
Provision på försäljning betalad av [A]
Written resolution of the shareholders of LuxSCS ([…] as president)
Provision på försäljning av produkter (andra än produkter från […]-katalogen)
Resolution to recommend to the shareholders of LuxSCS the allocation of the EUR equivalent of GBP 41 M to a special reserve of LuxSCS further to the contribution by Amazon.com Int'l Sales, Inc., of 3115 shares it holds in Video Island Entertainment Ltd; Approval of the contribution by LuxSCS to its wholly owned subsidiary LuxOpCo of 3115 shares held in video Island Entertainment Limited.
Ytterligare provision på försäljning av textilprodukter
Approval of the annual accounts as of 31 December 2010 and allocation of result; Discharge of the sole manager for the financial year ending on 31 December 2010.
Provision på försäljning av produkter (produkter från […]-katalogen)
Settlement of LuxSCS 's annual accounts as of 31 December 2010 and resolution to submit such annual accounts to the LuxSCS's shareholders for approval; Proposal to give discharge to the sole manager of LuxSCS for the accounting year ending on 31 December 2010.
Amazon skulle å sin sida betala [A] en rekommendationsprovision (Referral Fee) för de Amazonprodukter som salufördes på [A]:s webbplats.
Ratification of a shareholder's advance in cash made by LuxSCS to AEH; Approval, as sole shareholder, of the increase of the share capital of AEH by way of a contribution in kind of a receivable.
Denna provision uppgick till 5 % av försäljningen under 2001 och 2002, 4,5 % under 2003 och 4 % under 2004–2006.
Acknowledgement of the resignation of Mr […] as manager of LuxOpCo and AEH approval of the granting of discharge; Acknowledgement of the appointment of Mr […] as new manager of LuxOpCo and AEH; Approval of the amendment of the corporate signatory policy of LuxOpCo and AEH; Ratification of the shareholder's advance in cash made by the sole shareholder to LuxSCS; Approval of the increase of the share capital of AEH by way of a contribution in kind of a claim; Ratification of the entering by the LuxSCS into amended and restated credit facility agreement; Ratification of the entering by the LuxSCS into an IP assignment agreement dated March 28, 2011 with [acquisition Q].
[A]-avtalets inledande giltighetsperiod på fem år förlängdes fram till den 31 augusti 2011, då den kommersiella relationen mellan Amazon och [A] upphörde.
Settlement of LuxSCS' annual accounts as of 31 December 2011 and discharge of the sole manager of LuxSCS for the accounting year ending on 31 December 2011; Approval as shareholder of LuxOpCo of the annual accounts as of 31 December 2011; Approval as shareholder of AEH of the annual accounts as of 31 December 2011.
[G]-avtalet omfattade bland annat utveckling, hysning och underhåll av en del av Amazons webbplats som de båda märkena delade för att sälja produkter som valts ut och tillhandahölls av [G].
Approval of the resignation of Mr […] as manager of LuxOpCo and AEH; Approval of the appointment of Mr […] and Mr […] as new managers of LuxOpCo and AEH and the amendment of the corporate signatory delegation policy of LuxOpCo and AEH; Ratification of the shareholder's advance in cash made by LuxSCS to AEH; Approval of an increase of the share capital of AEH by way of a contribution in kind.
Amazon prissatte de produkter som såldes på den gemensamma säljplatsen.
Written resolution of the sole manager of LuxSCS (represented by […] by virtue of a delegation of authority)
Amazon köpte produkterna av [G] och sålde dem vidare till slutkunderna.
Ratification of the appointment of Mr […] as new manager of LuxOpCo and AEH; Approval of the amendment of the corporate signature policy of LuxOpCo and AEH; Approval of the resignation of Mr […] as manager of LuxOpCo and AEH.
var ägare till alla produktenheter som förvarades i Amazons distributionscentraler och bar risken för förluster i samband med detta lager.
Settlement of LuxSCS' annual accounts as of 31 December 2012 and discharge of the sole manager of LuxSCS; Approval as shareholder of AEH of the annual accounts as of 31 December 2012; Approval as shareholder of LuxOpCo of the annual accounts as 31 December 2012; Ratification of the entry by LuxSCS into an asset purchase agreement for the acquisition of certain assets from [acquisition W1] and [acquisition W2]; Approval of the entering by LuxSCS into an amendment to an IP assignment agreement with Elkotob.com LLC.
och Amazon har inte utbytt några äganderätter eller immateriella rättigheter, om inte detta uttryckligen anges i avtalet.
Written resolution of the shareholders of LuxSCS (represented by […] by virtue of a delegation of authority, […] as vice president, […] as vice president and treasurer)
Rätten att använda de immateriella rättigheter som ansågs rimligen nödvändiga för att uppfylla parternas skyldigheter enligt avtalet, licensierades till [G] av Amazon, på icke exklusiva och icke överförbara grunder.
Approval of the annual accounts as of 31 December 2012 and allocation of the result; Discharge of the sole manager for the financial year ending on 31 December 2012.
skulle betala utvecklingskostnader på 19,5 miljoner US-dollar under det första året, årliga grundavgifter med upp till 70 miljoner US-dollar 2004, en ersättning för orderbehandling på mellan 1,7 US-dollar och 4,5 US-dollar per enhet och en provision som ursprungligen var på 4 % av försäljningen och med åren gradvis ökade till 6 %.
As illustrated in Table 14, the written resolutions of the sole manager, and the minutes from general meetings of LuxSCS from its incorporation in 2004 to 2013 indicate that the sole manager and the partners of LuxSCS principally dealt only with topics related to the monitoring of their investments in their capacity as partners in LuxSCS, such as share capital changes, capital contributions, granting of loans to affiliated companies and other financial decisions related to LuxSCS and its subsidiaries.
Enligt [H]-avtalet och [B]-avtalet skulle Amazon skapa nya webbplatser för e-handel (spegelwebbplatser) som skulle ersätta [H]:s och [B]:s befintliga webbplatser.
The decisions reflected in the written resolutions and minutes also concerned the appointments of managers in the subsidiaries, their discharge and resignations, amendments of articles of association and approval of the accounts.
Amazon ansvaret för utarbetande, hysning och underhåll av e-handelswebbplatserna.
Of the 46 written resolutions and minutes summarised in Table 14 only the following four relate to the Intangibles.
Amazon åtog sig också att se till att informationen och funktionerna på spegelwebbplatserna skulle vara i stort sett identiska med dem på Amazons webbplats.
On 14 January 2005, the sole manager of LuxSCS approved and ratified that LuxSCS had already entered into the Buy-In Agreement and two cost sharing agreements (including the CSA) during December 2004 and January 2005.
I gengäld skulle Amazon få de befintliga kunduppgifterna från [B] och [H] samt möjligheten att lägga upp Amazons produkter på spegelwebbplatserna.
On 28 April 2006, within the context of the reorganisation of the European retail operations, the sole manager of LuxSCS approved the assignment of the editorial contents, trademarks and domain names from Amazon.co.uk Ltd, Amazon.fr Holding SAS and Amazon.de GmbH to LuxSCS as well as the conclusion of the License Agreement with LuxOpCo.
Amazon betalade rekommendationsprovision på mellan 5 % och 6 % av försäljningens värde till de två respektive avtalsparterna.
The sole manager was further authorised to execute those agreements.
och [B] delade all befintlig kundinformation med Amazon innan spegelwebbplatsernas lansering.
On 25 January 2012, the sole manager of LuxSCS approved and ratified the IP assignment agreement with [acquisition Q] as entered into by LuxSCS and effective as of 29 March 2011.
Från det datumet var de två parterna gemensamt ägare till den kundinformation som erhölls genom spegelwebbplatserna.
The sole manager was further authorised to execute the IP assignment agreement.
I avtalen föreskrevs att varje part gav den andra begränsad, icke exklusiv och icke överförbar licens att använda de immateriella tillgångar som ansågs nödvändiga för att utföra de skyldigheter som föreskrevs i avtalet.
On 2 April 2013, it was reported that LuxSCS and ATI had entered into an asset purchase agreement dated 1 March 2013 to acquire certain assets from a third party comprising software codes and all related intellectual property rights.
Enligt [I]-avtalet har inte Amazon tillhandahållit någon plattform för e-handel till [I], men godkänt att [I]:s produkter erbjuds till försäljning och integreras i sökmotorerna och navigeringsfunktionerna på Amazons webbplats.
The sole manager of LuxSCS ratified the asset purchase agreement and the license to LuxOpCo.
skulle betala en ersättning på mellan 8 % och 9 % av den försäljning som genererades tack vare Amazons webbplats.
INFORMATION ON IP LICENSING AGREEMENTS ENTERED INTO BETWEEN AMAZON GROUP ENTITIES AND UNRELATED ENTITIES
Övriga licensavtal för immateriella tillgångar mellan Amazonkoncernen och företag utanför koncernen
The M.com Agreements
Amazon har lagt fram alla licensavtal om immateriella tillgångar som ingåtts med tredjeparter sedan 2000.
In addition to the M.com Agreements listed in Recital 142, Amazon concluded eleven further M.com Agreements between 2004 and 2006 with Bombay Company, DVF, Bebe, Marks & Spencer, Sears Canada, Hobby Hub, Benefit Cosmetic, Timex.com, Mothercare UK and Devanlay US.
Inget av dessa avtal gällde en överföring av immateriella tillgångar som var jämförbar med den i licensavtalet.
Amazon explained that the M.com partners did not receive access to Amazon's technology as such.
De avtal som lades fram omfattade inte någon överföring av Amazons registrerade varumärke, tekniken bakom e-handelsplattformen eller kunddatabasen.
Rather, Amazon used its technology to provide IT and e-commerce services to the partners.
De gällde antingen beviljande av en licens för ett registrerat patent eller det digitala innehållet.
As explained by Amazon, pursuant to the M.com Agreements ‘Amazon agreed to provide e-commerce technologies to allow third parties to operate their own retail websites. The M.com customers, such as [A], received only technology, and did not use or receive rights to the Amazon trademarks, brand names, customer information, or any other Amazon intangible property’.
Enligt Amazon har dessa avtal inget samband med den bedömning av statligt stöd som gjordes i 2003 års ATC: [a)] avtalen kan bara användas för en analys enligt marknadsprismetoden, medan analysen i 2003 års ATC helt korrekt grundades på restvärdesmetoden; [b)] i varje fall omfattar de flesta av de avtal som ingåtts under den period som 2003 års ATC tillämpades (2006 till mitten av 2014) inte alla de immateriella tillgångar som kan jämföras med de immateriella tillgångar som ingår i licensavtalet mellan LuxSCS och LuxOpCo (de immateriella tillgångarna); [c)] dessutom är de enda avtal som uppvisar vissa likheter med avtalet mellan LuxOpCo och LuxSCS av senare datum än utfärdandet av 2003 års ATC, vilket gör att de inte kan tas med i bedömningen av statligt stöd i 2003 års ATC, eftersom de inte hade kunnat användas för att analysera internprissättningen vid den tidpunkten.
Amazon further explained that instead of pricing each element of Amazon's offer individually, it took a holistic approach to the pricing of the M.com Agreements.
BESKRIVNING AV AMAZONS NYA KOMMERSIELLA OCH SKATTEMÄSSIGA STRUKTUR I LUXEMBURG SÅSOM DEN HAR GODKÄNTS I FÖRHANDSBESKEDET I SKATTEFRÅGOR FRÅN 2014