all gratuities, bonuses, ex gratia payments, 13th month payments, severance payments, lodging, transport, cost-of-living, and family allowances, tips, commission, attendance fees, etc. received by employees, as well as taxes, social security contributions and other amounts payable by employees and withheld at source by the employer.

whereas in order not to interfere with the normal pattern of exports without refunds the measures taken where there is a risk that the quantities for normal disposal will be exceeded should be restricted to exports licences giving entitlement to the payment of a refund;

licensing of fishermen, fishing vessels and equipment, including payment of fees and other forms of remuneration, which, in the case of developing coastal States, may consist of adequate compensation in the field of financing, equipment and technology relating to the fishing industry;

It appears that the most suitable solution is to decrease strongly the intervention price and to create, as a compensation an income payment per farm and a crop specific aid reflecting the role of rice production in traditional production areas.

The selection among the submissions shall be made as soon as possible taking into consideration the adequacy of the service, including the prices and conditions which can be quoted to users, and the cost of the compensation required from the Member State(s) concerned, if any.

additional payments made for employers to an employee or former employee to supplement the disability leave pay entitlement from a social insurance scheme, where such payments can not be separately and clearly identified as social benefits (those payments are included under "Gross cash or near-cash employee income" (PY010G)).

whereas this adjustment should ensure that the VAT share of the United Kingdom is replaced by its share of payments under the third and fourth resources (those provided by VAT and GNP respectively) and that the effect on the United Kingdom, in respect of a given year, of the capping of the VAT base and of the introduction of the fourth resource which is not compensated by this change will be offset by an adjustment to the compensation in respect of that year;

In the case of the duty-free replacement of goods procedure, the subject of the present Annex, the technique employed is to grant exemption from import duties and taxes for goods equivalent to those which were in free circulation and were processed into products exported from the Customs territory.

Commission Regulation (EC) No 2221/95(9), as last amended by Regulation (EC) No 2655/1999(10), lays down detailed rules as regards physical checks carried out at the time of export of agricultural products qualifying for refunds.

With a view to simplifying the administrative procedure for payment of refunds involving small quantities, the requirement of furnishing proof of import in the context of a request for equivalent documents should be waived for refunds less than or equal to EUR 2400.

additional payments made by employers to their employees or former employees and other eligible persons to supplement the sick, disability, maternity leave or survivors' pay entitlement from social insurance schemes, where such payments cannot be separately and clearly identified as social benefits,

the enterprise has only a remote risk of reimbursing the entire amount of any fee received from an investor and possibly paying some additional amount, or, when a fee has not been received, only a remote risk of paying an amount under other obligations (e.g. a guarantee).

Whereas, furthermore, the special features of white sugar, namely its high degree of technical and commercial homogeneity, make it possible to relax the regulatory constraints on that product while still ensuring that the product is actually exported after payment of the refund;

Point 6(vi) of the Annex is replaced by the following text: "The confidentiality, integrity and availability of all computer data should be assured by measures adapted to the administrative structure, staffing and technological environment of each individual paying agency.

the last subparagraph of Article 41(1) is replaced by: "However, as regards the calendar years 2000, 2001 and 2002, the advance on the special premium, the suckler cow premium, the slaughter premium and the additional payments may be paid at a rate of up to 80 % of the amount of those premiums or of those payments;

Offsets in government procurement are measures used to encourage local development or improve the balance-of-payments accounts by means of domestic content, licensing of technology, investment requirements, counter-trade or similar requirements.

The Parties shall ensure, in accordance with Article 16 of the Transit Agreement, that the Austrian proof of payment for Eco points for Italy or Germany is recognized as replacing the authorizations previously used in Austria and the Member States Germany and Italy.

Whereas Commission Regulation (EEC) No 1722/93 (6), as amended by Regulation (EC) No 1586/94 (7), the validity of which extends beyond 1 January 1995, must be adjusted so as to permit the payment of production refunds for barley and oat starch in Finland and Sweden;

The investor affected shall have a right to prompt review, under the law of the Contracting Party making the expropriation, by a judicial or other competent and independent authority of that Contracting Party, of its case, of the valuation of its investment, and of the payment of compensation, in accordance with the principles set out in paragraph 1.

'Returns` means the amounts derived from or associated with an investment, irrespective of the form in which they are paid, including profits, dividends, interest, capital gains, royalty payments, management, technical assistance or other fees and payments in kind.

Where the yield of the raw sugar differs from that of the standard quality referred to in Council Regulation (EEC) No 431/68 (6), the refund payable adjusted in accordance with paragraph 1 shall be further adjusted in accordance with Article 5 (1) of Commission Regulation (EC) No 1423/95 (7).

the compensation payable should either party fail to fulfil its contractual obligations, in particular as regards the payment in full of the price specified in the contract, the respect of time limits for payment, and the obligation to deliver and accept the quantities covered by the contract.

Included are all gratuities, workplace and performance bonuses, ex gratia payments, 13th month pay (and similar fixed bonuses), payments made to employees in consideration of dismissal, lodging, transport, cost of living and family allowances, commissions, attendance fees, overtime, night work, etc. as well as taxes, social security contributions and other amounts owed by the employees and retained at source by the employers.

in the cases referred to in Articles 5, 6 and 7, the employment rights relating to the employment contract, including the maintenance of a payment to, and/or entitlement to an adequate allowance for, workers within the meaning of Article 2, must be ensured in accordance with national legislation and/or national practice;

This Directive should be limited to payments made as remuneration for commercial transactions and does not regulate transactions with consumers, interest in connection with other payments, e.g. payments under the laws on cheques and bills of exchange, payments made as compensation for damages including payments from insurance companies.

Article 2 of this Regulation notwithstanding, Regulation (EC) No 411/97 shall apply to the payment of withdrawal compensation for products not listed in Annex II to Regulation (EC) No 2200/96 and for the grant of a supplement to the Community withdrawal compensation provided for in Article 15(3)(a) and (b) of Regulation (EC) No 2200/96.

the first subparagraph shall be replaced by the following:"A supplement to the area payment of EUR 313/ha for the marketing year 2004/2005, shall be paid for the area down to durum wheat in the traditional production zones listed in Annex II, subject to the limits fixed in Annex III.";

Whereas, in order not to hinder the majority of Community exports by requesting proof of arrival at destination, Commission Regulation (EEC) No 1533/93 (3) provides that submission of such proof is not required for payment of refunds fixed by invitation to tender whenever exportation takes place by sea;

The amount of the indemnity may not exceed a figure equivalent to an indemnity for one year calculated from the commercial agent's average annual remuneration over the preceding five years and if the contract goes back less than five years the indemnity shall be calculated on the average for the period in question;

forecasts of expenditure in the year in question on disposal of ACP sugar, food aid refunds, payments by producers in respect of levies provided for by the common organisation of the sugar market and any other revenue raised from the agricultural sector in the future.

Where products have been exported with entitlement to duty-free replacement of goods, the customs authorities shall issue to the declarant a document establishing his entitlement to import, without payment of import duties and taxes, goods equivalent to those which were in free circulation and which were contained in the products in question.

Member States shall describe for each of these items the procedures used to ensure that both the part which is taxable income and the part which is tax-exempt are treated as remuneration of employees or gross operating surplus of unincorporated enterprises (and not as intermediate consumption).

salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piece work or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (example : absence from work due to an accident, vocational training, etc.),

Whereas, in the interest of better management of existing storage capacity, in the case of unprocessed starch stored lose in a storehouse, warehouse or port silo for purposes of export in application of the payment arrangements for advance refunds, the right should be granted to store several lots of products falling within the same subheading of the nomenclature used for export refunds in the same silo or storehouse;

whereas this Article stipulates however that where the C sugar is stored for export in storage facilities located outside the factory, in the Member State of production or in another Member State, together with other sugars produced in particular by another undertaking without it being possible to distinguish physically between them, substitution for the purpose of export is allowed, subject to certain conditions, without such substitution giving rise to the payment of the amount referred to in Article 2 (2) of Regulation (EEC) No 2670/81;

Payments to witnesses or experts for loss of earnings or fees under points 2 and 3 will be made following certification of the entitlement of the witness or expert concerned by the member of the staff of the Office who ordered the evidence to be taken or, in the case of the appeal proceedings, the chairman of the responsible Boards of Appeal.

However, for acts committed after that person knows, or has reasonable grounds to believe, that the semiconductor product is so protected, Member States shall ensure that on the demand of the rightholder a tribunal may require, in accordance with the provisions of the national law applicable, the payment of adequate remuneration.

All other rebates by public authorities, especially housing payments to tenants in order to reduce their rents (including payments which at the tenant's discretion go directly to the landlord), are considered as social benefits in cash and, therefore, enter into households' disposable income.

In the event of export to the United States of America, the paying agency shall pay the refund where the general conditions laid down in Community rules are met and where, in addition, the document referred to in Article 4 (1), duly completed, and the original of the 'certificate P 2', stamped by the customs office referred to in Article 3 (2), are presented.

To qualify for the adjustment of the export refund on barley malt under Article 16 (4) of Regulation (EEC) No 2727/75 the exporter must: - if the malt was made from barley in stock at the end of the marketing year, supply the competent authority of the Member State responsible for paying the refund with documents certifying: (a) that the barley comes from stocks declared in accordance with Article 3 below to the competent authority of the Member State in whose territory they were situated;

whereas that same Regulation allows the manufacturer in question, for the purpose of export, to replace his C sugar or C isoglucose by a white sugar or an isoglucose produced by another manufacturer established on the territory of the same Member State subject to payment of an amount to neutralize the economic advantage that he can gain from such a replacement;

Where the customs authorities establish that the security provided does not ensure, or is no longer certain or sufficient to ensure, payment of the customs debt within the prescribed period, they shall require the person referred to in Article 189 (1), at his option, to provide additional security or to replace the original security with a new security.

During each visit, medical sales representatives shall give the persons visited, or have available for them, summaries of the product characteristics of each medicinal product they present together, if the legislation of the Member State so permits, with details of the price and conditions for reimbursement referred to in Article 91(1).

Where the differentiation of the refund is the result solely of a refund not having been fixed for Poland, and notwithstanding Article 16 of Regulation (EC) No 800/1999, proof that customs formalities for importation have been completed shall not be required for payment of the refund for products falling within CN codes 1001 90, 1101, 1102 and ex 2302.

Officials shall be entitled to reimbursement of reasonable expenses incurred on their initiative in the course of the proceedings, including fees payable to a defending adviser not belonging to the institution, where the proceedings provided for in this Article end without any decision being taken to dismiss, downgrade or classify the official in a lower function group.";

The Member States shall communicate to the Commission by telex before the 25th day of each month the quantities in respect of which 'boned meat certificates' have given rise during the previous month either to payment of the special refund or to advance payment thereof as referred to in Article 25 of Regulation (EEC) No 2730/79 or in Article 5 of Regulation (EEC) No 565/80.

Where the amount of established claims against the Fund exceeds the aggregate amount of compensation payable under paragraph 4, the amount available shall be distributed in such a manner that the proportion between any established claim and the amount of compensation actually recovered by the claimant under this Convention shall be the same for all claimants.";

Whereas measures for the organization of work concerning the protection of the health of pregnant workers, workers who have recently given birth or workers who are breastfeeding would serve no purpose unless accompanied by the maintenance of rights linked to the employment contract, including maintenance of payment and/or entitlement to an adequate allowance;

Where a traction unit registered in a Member State other than Austria is replaced by an Austrian-registered traction unit during a transit journey across Austria to Italy, a permit for bilateral traffic between Austria and Italy shall, until 31 December 1996, be required in addition to the proof of payment for the journey by the first traction unit.

Payment of export refunds for live bovine animals falling within CN code 0102 (hereinafter referred to as the animals), pursuant to Article 33(9), second subparagraph, of Regulation (EC) No 1254/1999, shall be subject to compliance, during the transport of the animals to the first place of unloading in the third country of final destination, with the provisions of Directive 91/628/EEC and of this Regulation.