natgillin/translations-raw huggingface dataset:
It shall immediately submit, on simple request by the Commission, information on the measures already taken and planned to comply with this Decision.
Exempelvis kan nämnas att LuxOpCo i februari 2011 förvärvade hela ägandet i koncernen LoveFilm, inbegripet koncernens immateriella tillgångar (se meddelandet från Amazon av den 4 maj 2015).
Article 5
Inom ramen för konsolideringen efter förvärvet av koncernen [nedan kallat förvärv Q] beslutade Amazon att centralisera alla ”rättigheter till digitalt innehåll” ( digital content rights) till LuxOpco […].
This Decision is addressed to the Grand Duchy of Luxembourg.
I punkt 3.2 i licensavtalet föreskrivs följande: ”Third Party Materials, From time to time during the Term, AEU [LuxOpCo] may license or otherwise acquire rights to or ownership of third party materials, which AEU [LuxOpCo] may use in connection with the Licensed Purpose (’Third Party Materials’).
Done at Brussels, 4 October 2017.
If in connection with obtaining a license to Third Party Materials, AEU [LuxOpCo] acquires the right to sublicense such Third Party Materials to Amazon EHT [LuxSCS], then AEU [LuxOpCo] hereby grants to Amazon EHT [LuxSCS] a royalty free and non-exclusive right and license to use such Third Party Materials during the Term in the same manner as and for the same purposes that such Third Party Materials have been licensed to AEU [LuxOpCo].
For the Commission
If AEU [LuxOpCo] acquires ownership of any Third Party Materials, then AEU [LuxOpCo] hereby grants Amazon EHT [LuxSCS] a royalty free and non-exclusive tight and license to use such Third Party Materials during the Term to the full extent that AEU [LuxOpCo] can use such Third Party Materials as the owner of the Third Party Material. ”
Member of the Commission
Skrivelse från Amazon av den 18 januari 2016: ”Both LuxOpCo and ASE rely on the Intangibles in operating their businesses.
OJ C 44, 6.2.2015, p. 13.
Inventory risk management, pricing, fulfilment, management and third party registration on Amazon's marketplaces, to name a few, are automated to a very large extent and the required technology is licensed from LuxSCS.
If not otherwise stated, the Commission accepted all of Luxembourg's and Amazon's requests for an extension of deadline.
As a result of this automation, these functions require limited involvement from LuxOpCo and ASE's employees beyond monitoring and management.”
Confidential information.
Licensavtalet, punkt 2.1 a (Exclusive Intellectual Property License Grant).
The designation ‘LuxOpCo’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Se fotnot 63.
The designation ‘LuxSCS’ is used by Amazon in its ruling requests of 23 October 2003 and 31 October 2003.
Tjänsteavtalen, punkt 3.1 (Use by Provider).
Several exchanges on confidentialities have taken place, which are however not separately mentioned in this Section.
Tjänsteavtalen, punkt 3.2 (Ownership by Company).
OJ C 44, 6.2.2015, p. 30.
Licensavtalet, punkt 4.1 (Term).
Amazon internal documents: Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into and effective as of 1 January 2005, Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into on 2 July 2009 and effective as of 5 January 2009, and First amendment to Amended and Restated Agreement to share Costs and Risks of Intangible Development entered into in February 2014 and effective as of 1 January 2014.
Licensavtalet, punkt 4.2 (Immediate Termination upon Notice for Change of Control or Substantial Encumbrance).
Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union (OJ L 83, 27.3.1999, p. 1).
Licensavtalet, punkt 4.3 (Termination After Failure to Cure of Performance).
Regulation (EC) No 659/1999 was repealed and replaced by Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ L 248, 24.9.2015, p. 9), with effect from 14 October 2015.
Meddelande från Luxemburg av den 21 november 2014, bilaga 4.
Any reference to Regulation (EC) No 659/1999 may be construed as a reference to Regulation (EU) 2015/1589 and should be read in accordance with the correlation table in Annex II to the latter regulation.
Se skäl 128 för definitioner av de termer som används vid beräkningen av licensavgiften.
See Recital 13.
Efter ändringen avses med rörelseresultat i EU omsättningen i EU med avdrag för kostnader för varor, råvaror och förbrukningsartiklar för EU och driftskostnader för EU, samt enligt vad som avtalas mellan parterna från fall till fall, vissa utgifter till självkostnadspris som inte ingår i AEU:s driftskostnader.
The License Agreement was submitted by Amazon on 5 March 2015, Annex 4 (together with the later Amendment 1 of IP License Agreement as effective as of January 1 2009).
Se fotnot 84.
Amazon.com Inc., 2016 Annual Report, p. 3.
Denna skrivelse och skrivelsen av den 31 oktober 2003 kompletterades med ytterligare upplysningar om omstruktureringen, som lämnades i skrivelser från Amazon till Luxemburgs skattemyndighet daterade den 5 december 2004, den 14 april 2006 och den 20 april 2006.
Amazon.com Inc., 2003 Annual Report, p. 5.
Luxemburgs skattemyndighet bekräftade till Amazon i skrivelser av den 23 december 2004 och den 27 april 2006 följande: ”As the changes discussed in your letter of April 14, 2006 and in the letter of April 20, 2006 by Mr. […] from [Advisor 1] will have no effect on the taxation of your group's companies, my letter of November 6, 2003 will remain in force.
Fulfilment refers to the process initiated in a company when an order for a product is received.
So, I have no objections to the content of the letters of April 14, 2006 and April 20, 2006 respectively.”
This includes warehousing, finding the item ordered, packaging it, and dispatching it (directly or through third parties).
Skrivelse från Amazon av den 23 oktober 2003, s. 5.
https://services.amazon.com/fulfillment-by-amazon/benefits.htm/ref=asus_fba_hnav.
Skrivelse från Amazon av den 23 oktober 2003, s. 6.
Amazon.com Inc., 2002 Annual Report, p. 2.
Rapporten om internprissättning, se skäl 4.
See also TP Report, p. 6-7.
Se rapporten om internprissättning, avsnitt 4.1 (Overview of Methods).
Amazon Post trial brief, p. 81, par.
I skrivelsen från Amazon av den 31 oktober 2003 anges också att LuxSCS ska fortsätta bära alla risker, oavsett art, i förbindelse med innehavet av de immateriella rättigheterna.
253.
Skrivelse från Amazon av den 23 oktober 2003, s. 3 och 4.
The term ‘EU websites’ as used throughout this Decision excludes www.amazon.nl, since this website was launched after the period subject to review in this Decision.
Chefsposterna skulle motsvara 8 till 10 heltidsekvivalenter med följande funktioner: Generaldirektör för Europa, nationell chef för Luxemburg, Europachef för försörjningskedjan, Europachef för kvalitetsstyrning, Europachef för teknisk drift, IT-chef, ekonomichef för verksamheterna i Europa.
Amazon.com Inc., 2016 Annual report, p. 3.
Skrivelse från Amazon av den 23 oktober 2003, s. 4.
Amazon.com Inc., 2016 Annual report, p. 4 and 67.
Rapporten om internprissättning, s. 14.
The term ‘EU Local Affiliates’ as used throughout this Decision includes Amazon.co.uk Ltd, Amazon.fr SARL, Amazon.fr Logistique SAS, Amazon.de GmbH and Amazon Logistik GmbH which all were EU Local Affiliates as of 1 May 2006.
Rapporten om internprissättning, s. 29.
TP Report, p. 12.
Rapporten om internprissättning, s. 20 och 21.
Amazon's submission of 5 March 2015: Annex 6.
Skrivelse från Amazon av den 28 oktober 2015: ”Meeting with the Case Team”, s. 8.
TP Report, p. 13: ‘As of the Restructuring Date, LuxSCS' principal activities will be limited to those of an intangible holding company and a participant in the ongoing development of the Intangibles through the CSA.
7 miljoner US-dollar under avtalets första år och 8 miljoner US-dollar det andra året; i internt dokument från Amazon: avtal mellan Amazon och [A], s. 155.
Additionally, LuxSCS will license the Intangibles to LuxOpCo, subject to the Intangibles License, and will receive royalty payments pursuant to this license’.
Som gick från 7 miljoner US-dollar under avtalets andra år till 35 miljoner US-dollar det femte året; i internt dokument från Amazon: avtal mellan Amazon och [A], s. 155.
Amazon's letter of 20 April 2006 to the Luxembourg tax administration (as drafted by Amazon's tax advisor [Advisor 1]), p. 2: ‘EHT [LuxSCS], a wholly owned indirect subsidiary of Amazon.com Inc. was created for the purpose of holding and developing intellectual property (by way of financial contribution only). […] EHT [LuxSCS] has an activity limited to the mere holding of Amazon's EU intellectual property, the shares in AEU and has concluded a limited number of legal agreements necessary for the Luxembourg structure to operate (as described under point 1.2 below).
Ursprungligen 5 %, sedan 4 % det fjärde året och följande år; i internt dokument från Amazon: avtal mellan Amazon och [A], s. 157.
EHT [LuxSCS] will only receive passive income from its subsidiaries (interest and royalties).’
Rapporten om internprissättning, s. 28.
Point 1.2 of this letter describes the agreements described in Recital 105 of this decision.
Databasen Amadeus är en databas med finansiella information om offentliga och privata företag i hela Europa.
LuxSCS annual financial reports 2005-2013.
Den drivs av Bureau van Dijk (BvD), som tillhandahåller information om företag och ekonomisk verksamhet.
The intracompany loan by LuxSCS to LuxOpCo increased in the period under review to EUR [2-2,5] billion in 2013.
Skatterådgivaren begränsade sökningen till följande länder: Belgien, Danmark, Finland, Frankrike, Grekland, Italien, Luxemburg, Nederländerna, Norge, Portugal, Schweiz, Spanien, Sverige, Tyskland och Österrike.
Other group company provided with some limited financing by LuxSCS was Amazon Eurasia Holding Sarl (EUR [20-30] million in 2013).
Följande sökord användes: Computational, Design, Marketing, Merchandising, Programming, Promotion, Services, Web Design.
License Agreement For Pre-existing Intellectual Property and Assignment Agreement For Pre-existing Intellectual Property, both between LuxSCS and ATI as of 1 January 2005.
Algoriel, Askell, Decade, Seresco SA, Société de Gestion de Terminaux Informatiques, Solutec och Sydelis.
Amended and restated agreement to share costs and risks of intangible development between LuxSCS, ATI and A9 as of 1 January 2005.
Rapporten om internprissättning, bilaga V.
The cost sharing agreement prior to the 2005 CSA was concluded between LuxSCS and A9 and was effective as of 7 June 2004.
Rapporten om internprissättning, bilaga V, s. 46.
The CSA was again amended and restated as effective as of 5 January 2009 and again amended as effective as of 1 January 2014.
Rapporten om internprissättning, s. 31.
Intellectual Property Assignment and License Agreement between LuxSCS, Amazon.fr SARL, Amazon.de GmbH and Amazon.co.uk Ltd as of 30 April 2006.
Rapporten om internprissättning, s. 32.
Pursuant to the CSA, paragraph 1.8, ‘Derivative works’ means ‘any and all new works created by or for one Party [to the CSA] from pre-existing material contained within, or as a result of access to or use of another Party's intellectual property, […]’.
Rapporten om internprissättning, s. 34.
CSA, section 6 (License and Ownership).
Eftersom LuxSCS behandlas som ett skattemässigt transparent företag i Luxemburg är de ersättningar som LuxOpCo betalar till LuxSCS inte att anse som LuxSCS beskattningsbara inkomster i Luxemburg, utan som beskattningsbara inkomster för dess aktieägare med säte i Förenta staterna.
As set out in the CSA, paragraph 6.4, besides the licenses to the Intangibles provided by A9 and ATI to LuxSCS under the CSA, LuxSCS retained the title and ownership to all Intangibles contributed by it.
Dessutom har Luxemburg sedan den 1 januari 2004 inte uppburit någon källskatt på de ersättningar för immateriella tillgångar som betalats till mottagare utan säte i landet.
CSA, paragraph 1.13 on the ‘Licensed Purpose’.
Följaktligen har Luxemburg inte uppburit någon skatt på LuxSCS vinster.
CSA, section 4, ‘Development Cost Allocation’ and section 5, ‘Payments’.
Eftersom Förenta staterna däremot inte betraktar LuxSCS som ett skattemässigt transparant bolag, utan snarare som en separat enhet med säte i Luxemburg, kan beskattningen av LuxSCS aktieägare i Förenta staterna skjutas upp på obestämd tid.
CSA, paragraph 9.12.
Skillnaderna mellan beskattningen av LuxSCS i Luxemburg (där företaget betraktas som skattemässigt transparent) och i Förenta staterna (där företaget inte betraktas som skattemässigt transparent) beror alltså på det som kallas ”hybrid missmatchning”, dvs. en skillnad mellan Luxemburgs och Förenta staternas skattelagstiftning när det gäller klassificeringen av enheten.
CSA as effective on 5 January 2009, paragraph 2.3.
Som anges i skäl 127.
As explained in the CSA, section 1.1, A9's contribution of IP rights to the CSA is limited to the intellectual property rights owned or otherwise held by A9 with respect to ecommerce search and navigation technologies.
Dessa stödtjänster omfattade bland annat allmän administration, PR och koncerninterna relationer, redovisning och revision, budgetplanering, rättslig och skattemässig rådgivning samt personalutbildning och -utveckling.
These include the technology for Amazon's software platform, appearance of the EU websites, catalogues, search and navigation functions, logistics process, order processing, customer service and personalisation functions.
Skrivelse från Amazon av den 21 augusti 2015, s. 7 och 8.
This is a collection of data on products and customers.
Rapport från [Advisor 3], 11 maj 2017, punkterna 18 och 67, s. 8 och 30.
It includes customer reviews, publisher reviews, product data, customer names, purchase histories and other data.
Rapport från [Advisor 3], punkt 18.
As explained in Amazon's submission of 21 August 2015, LuxSCS took over the legal ownership of the European customer data accumulated by Amazon Int'l Sales, Inc. and Amazon Int'l Marketplace, Inc. as part of the restructuring of the European operations.
Som förklaras i punkt 20 i rapporten från [Advisor 3]: ”[t]he main difference between traditional retailers and online retailers lies in the product distribution channel used: Online retailers sell their products through a website and deliver them to customers using advanced information systems and complex logistics infrastructure without physical stores. Their cost structure reflects the investments in the IT and in shipping and logistics infrastructure and technology; Traditional physical retailers distribute their products in stores, and bear the costs of renting the physical outlets, which are not borne by online retailers”.
The customer database was subsequently further developed and maintained by LuxOpCo.
Rapport från [Advisor 3], 11 maj 2017, punkterna 24 och 25, s. 11.
These include the trade mark, trade name, style, logos, presentation of Amazon and associated intangible assets.
Enligt rapporten Förenade kungariket, Tyskland, Frankrike, Spanien och Italien.
TP Report, p. 30.
[134] Rapport från [Advisor 3], 11 maj 2017, punkt 77, s. 33–34.
Amazon's submission of 5 March 2015, rec.
Amazon.com, Inc., årsrapport 2016, s. 3: ”We serve consumers through our retail websites and focus on selection, price, and convenience”.
6 and Amazon internal document: Amazon's letter to the Luxembourg Tax Administration of 14 April 2006, p. 2.
Amazon erbjuder ett stort sortiment av förbrukningsvaror och sällanköpsvaror, bland annan elektronik och allmänna handelsvaror, samt mediaprodukter i både fysisk och digital form, såsom böcker, musik, filmer, spel och programvaror, Amazon.com, Inc., årsrapport 2016, s. 68.
TP Report, p. 13.
Användbarheten grundas på ständiga innovationer inom utvecklingen av programvara, försäljningsteknik och förvaltning, Amazon.com, Inc., årsrapport 2006, s. 4.
The seller of record is the entity which owns and offers the goods for sale and which is responsible for collection and payment of value added tax.
Detta bekräftas ytterligare av uttalanden från anställda vid Amazon, se e-postmeddelande från [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], daterad den 16 juni 2008, i vittnesmål från [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], del 25: ”We need to continue to focus on the retail basics: driving down COGS, driving fast track in-stock, category expansion, selection expansion within categories.” och Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
The Parliament of the United Kingdom, House of Commons: Report on HMRC's 2011-2012 Accounts — Written evidence from Amazon EU Sarl by Andrew Cecil (Director EU Public Policy, LuxOpCo, Luxembourg), 13 November 2012: ‘Amazon EU Sarl owns the inventory, earns the profits associated with the selling these products to end customers and bears the risk of any loss. From Luxembourg, Amazon EU Sarl processes and settles payments from its European customers.’
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 826:17–18: ”You know, we are a very physical business at the end of the day.”
Available at: https://publications.parliament.uk/pa/cm201213/cmselect/cmpubacc/writev/716/m03.htm.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 3 november 2014, punkt 427:18–23.
Amazon's submission of 22 March 2016, p. 1-2 and annex E thereto.
Amazon Final Transcripts: [Senior Vice President Product Management – Retail, Amazon Corporate LLC, Förenta staterna], 4 november 2014, punkt 588:25, punkt 589:1–4.
LuxOpCo managed the cash pooling and liquidity management of Amazon's European operations; cf.
Amazon Post trial brief, s. 18, punkt 35 och Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 3 november 2014, punkt 427:18–23.
Amazon internal document: Luxembourg Headquarters – Overview, p. 11-17 and Amazon internal document: Pre & Post Goldcrest Balance Sheet Analysis, p. 1 and Amazon internal document: Advance Tax Agreement, Letter of Amazon to Mr […], 2 April 2014, par.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 3 november 2014, punkt 427:18–23.
11 and Amazon Internal Document: EU Policies and Procedures Manual, effective 1 May 2006, p. 3.
Amazon Post trial brief, s. 19, punkterna 39–41.
Amazon's letter of 14 April 2006 to the Luxembourg Tax Administration, p. 2.
Amazon Post trial brief, s. 28, punkt 71.
In a fiscal unity (le régime d'intégration fiscal), a parent company may be taxed as a group together with one or more of its subsidiaries.
Sortimentet innefattar även lämpliga tillbehör.
For corporate income tax purposes, this means that the subsidiaries are deemed to have been absorbed by the parent company.
Att kunna erbjuda rätt tillbehör är mycket viktigt för Amazon, i synnerhet för att kunna få en positiv marginal på försäljningen av elektronikvaror.
Amazon's submission of 6 March 2017, Annex 28a.
Amazon Final Transcripts: [Vice President International Retail, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Retail Business, ansvarig för all detaljhandelsverksamhet i Europa, LuxOpCo, Luxemburg], 3 november 2014, punkt 420:3–4.
See Section 2.3.3.3.
Amazon Post trial brief, s. 30, punkt 78.
Amazon internal documents: the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr SARL, the Amended and Restated Service Agreement between LuxOpCo and Amazon.fr Logistique SAS, the Amended and Restated Service Agreement between LuxOpCo and Amazon.co.uk Ltd, the Amended and Restated Service Agreement between LuxOpCo and Amazon Logistik GmbH, and the Amended and Restated Service Agreement between LuxOpCo and Amazon.de GmbH, all as of 1 May 2006.
Vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 42, punkterna 15–20.
See Recital 109.
Vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 73, punkterna 20–25, s. 74, punkterna 2–6.
Services Agreements, paragraph 4.1 (Fees): ‘In consideration of [EU Local Affiliate]'s performance of the Services, [LuxOpCo] shall pay [EU Local Affiliate] fees (the ‘Service Fees’) equal to the Applicable Costs (as defined in Exhibit 1) incurred by [EU Local Affiliate] in providing the corresponding Services, plus the Applicable Markup set forth in Exhibit 1. […]. ’
Den stora vikt man fäster vid lokaliseringen bekräftas i utsagor från anställda vid Amazon: vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 95, punkterna 5 och 6: ”Retail is a very local thing, […]”; Amazon Final Transcripts: [Vice 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 909:10–17: ”[…] important for us to understand is not what is selling somewhere else; it's what local customer needs and wants.”.
Exhibit 1 provides that the ‘Applicable Costs’ is the sum of all operating expenses, as determined pursuant to generally accepted accounting principles in the US, directly and indirectly related to the Services, excluding interest expense, dividends paid by EU Local Affiliate, foreign exchange expense or any other expense excluded by mutual agreement, as deemed appropriate.
Vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 43, punkterna 19–21.
The ‘Applicable Markup’ is a percentage of the Applicable Costs which varies from 3 – 8 % depending on the characteristics of the service provided and the EU Local Affiliate.
Amazon Final Transcripts: [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 5 november 2014, punkt 961:17–23.
As explained in the Recitals to the Service Agreements, the cost plus mark-up is determined on basis of a ‘comprehensive economic analysis’ of the arm's length rate of compensation for the services provided by the EU Local Affiliates to LuxOpCo.
Vittnesmål från [Vice President och Country Manager för Tyskland, Amazon Deutschland Services GmbH, München, Tyskland], 13 juni 2014, s. 25, punkterna 19 och 20.
License Agreement, paragraph 1.4: ‘European Country’ means ‘(a) the economic, scientific, and political organization known as the European Union consisting, as of the Effective Time [30 April 2006], of Belgium, France, Italy, Luxembourg, Netherlands, Germany, Denmark, Greece, Ireland, United Kingdom, Spain, Portugal, Austria, Finland, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia, and including any and all other countries that may become members of such organization during the Term, and (b) any countries listed as ‘Applicant countries’ or ‘Other European countries’ on the Web page located at http://europa.eu.int/abc/governments/index_en.htm#, or any successors thereto or replacements thereof. ’
Amazon Final Transcripts: [Vice President Sales International, Amazon Corporate LLC, Förenta staterna, tidigare chef för European Third Party Business (t.ex.
License Agreement, paragraph 2.1(a), and paragraph 1.5 on the Licensed Purpose.
Marketplace), LuxOpCo, Luxemburg], 4 november 2014, punkt 761:19–24.