The particulars provided for in Articles 7 and 8 shall appear in a language easily understandable to purchasers unless other measures have been taken to ensure that the purchaser is informed.

If the purchaser does not pay for the product within the time limit specified in Article 18 (1) the contract shall, without prejudice to the provisions of paragraphs 2 and 3, be cancelled by the intervention agency in respect of the quantity not paid for.

The mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods.

A security intended to cover the processing of products shall be put up by the purchaser referred to in Article 3 with the competent authority of the Member State in which the processing is to take place, before taking over.

The market value of an asset shall be the price which a buyer would be prepared to pay for it, having due regard to its condition and location and on the assumption that it could continue to be used.

If the purchaser is a resident unit while the financier is not, the good is recorded as imported (P.71) when delivered to the purchaser, who at the same time obtains a loan (F.4/AF.4) from the non-resident financier.

Thus, output is recorded when produced, not when paid for by a purchaser, and the sale of an asset is recorded when the asset changes hands, not when the corresponding payment is made.

It has noted that the purchaser incurs a certain risk from the purchase of uncertified diskettes, and, consequently, an adjustment should be made to reflect the differences in physical characteristics.

(a) it is possible to identify clearly which group an individual customer belongs to at the moment of selling the relevant products to him, and (b) trade among customers or arbitrage by third parties should not be feasible.

We confirm that the substance referred to above will only be re-sold or otherwise supplied to a customer on the condition that the customer will furnish a similar declaration of use or, for category 2 substances, a declaration relating to multiple transactions.

Perhaps the clearest obstacle for a customer to divert its orders to other areas is the impact of transport costs and transport restrictions arising from legislation or from the nature of the relevant products.

The amounts of stage payments may be used to approximate the values of gross fixed capital formation undertaken by the purchaser at each stage (assuming no advance payments or arrears).

transport of goods arranged by the manufacturer or by the wholesale or retail trader in such a way that the purchaser has to pay separately for the transport costs even when the transport is done by the manufacturer or the wholesale or retail trader himself.

Any person effecting such acts in respect of any other material of the variety, must inform of that denomination in accordance with other provisions in law or if a request is made by an authority, by the purchaser or by any other person having a legitimate interest.

When these detailed rules are examined, due account shall be taken of the possibility for a regular customer obtaining from a supplier a scheduled substance specified in category 2 of Annex I to provide a single declaration covering all transactions involving that substance over a period of one year;

(8) It was established that KEXIM provides a guarantee that a foreign buyer will be refunded any advance payments given to a Korean shipyard in case the Korean shipyard fails to perform its obligations under the relevant contract.

if wholesale and retail traders arrange for goods to be moved from where they take delivery of them to where another purchaser takes delivery, these costs will be included in the trade margin if no separate charge is made for transportation to the purchaser.

Member States shall ensure that retail trade in materials and articles is prohibited if the particulars required under paragraph 1 (a) and (b) are not given in a language easily understood by purchasers, unless the purchaser is informed by other means.

Cover for credit risk shall include the amount (principal and interest) owed by the buyer under the commercial contract or by the borrower under the loan agreement, including interest accruing after the due date (post-maturity interest).

Every taxable person shall also ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of the supplies of goods referred to in Article 28b(B)(l) and in respect of goods supplied under the conditions laid down in Article 28c(A).

Where producer organisations have satisfied the Member State concerned that the products have not found a purchaser since the offer for sale as provided for in paragraph 1, the products shall be rendered unusable by the producer organisations under the control of the Member State.

Every taxable person shall ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of goods or services which he has supplied or rendered to another taxable person or to a non-taxable legal person.

Whereas, on account of the exceptionally high levels of stocks or certain agricultural products in intervention storage, the Commission has, in certain instances, provided for a period in which payment may be made after the purchaser has removed the products from store;

One source of countervailing buyer power would be if a customer could credibly threaten to resort, within a reasonable timeframe, to alternative sources of supply should the supplier decide to increase prices fn or to otherwise deteriorate quality or the conditions of delivery.

In both cases, turnover should be attributed to the place where the customer is located because that is, in most circumstances, where a deal was made, where the turnover for the supplier in question was generated and where competition with alternative suppliers took place fn.

'Subcontract' means a contract concluded by an undertaking (hereinafter called the 'principal contractor') with another undertaking (hereinafter called the 'subcontractor') under which it is agreed that, in performance of another contract made between the principal contractor and a third undertaking (hereinafter called the 'buyer'), the subcontractor will deliver goods or perform services which the principal contractor must incorporate or use in supplying the item or items which the buyer has ordered from him, it being understood that:

Article 28 of Regulation (EEC) No 1274/91 provides that in the case of sales to the ultimate consumer the forms of wording for use on eggs and packs are to be expressed in a language or languages easily understood by purchasers in the Member State in which retailing takes place.

In the case of non-performance of the contract by the importing purchaser, the operator may export to a different country of destination but only against the export refund in force on the day on which applications for export licences to 'other third countries' were originally lodged.

Countervailing buyer power in this context should be understood as the bargaining strength that the buyer has vis-ŕ-vis the seller in commercial negotiations due to its size, its commercial significance to the seller and its ability to switch to alternative suppliers.

products added to the inventories of finished goods and work-in-progress intended for one or other of the above uses (including natural growth of animal and vegetable products and uncompleted structures for which the buyer is unknown).

In cases where producers not belonging to a producer organisation sell their produce on the tree, the buyer shall, for the purposes of compliance with the rules referred to in point l(e) and (f) and points 3 and 5 of Annex III to Regulation (EC) No 2200/96, be considered as having produced that produce.

Cover provisions for buyer credit shall apply to cover given to a financial institution in respect of negotiable instruments properly held by that financial institution and payable by a buyer pursuant to any arrangement for the financing of a commercial contract.

saloon, hatchback, station wagon, coupé, convertible, multipurpose vehicle

an indication of the percentage of any component which is subject to a quantitative limitation in a food or adequate compositional information to enable the purchaser to comply with any Community provisions, or in their absence national provisions, applying to the food.

Information is necessary on both the legal framework (how a purchaser can incorporate the eco-label criteria in his calls for tenders, now clarified in the Commission interpretative document on public procurement and the environment) and on the criteria available for the different product groups.

where the customer is liable to pay tax on goods supplied or services rendered or has been supplied with goods as referred to in Article 28c(A), the VAT identification number as referred to in paragraph l(c) under which the goods were supplied or the services rendered to him;

saloon, hatchback, station wagon, coupé, convertible, multipurpose vehicle (1)

For instance, by concentrating a large amount of its requirements with one supplier or by offering long-term contracts, a large buyer may make coordination unstable by successfully tempting one of the coordinating firms to deviate in order to gain substantial new business.

The information submitted shows that all sales invoices concerning products from these exempted factories state that no sales taxes are to be collected by the State and that the buyer is not entitled to claim any drawback, set off or refund of any sales tax.

The term 'supplier credit' shall apply to a commercial contract providing for an export of goods and/or services originating in a Member State between one or more suppliers and one or more buyers, whereby the buyer(s) undertake to pay the suppliers) on cash terms or on credit terms.

'purchaser of fodder for drying and for grinding' means a natural or legal person referred to in the third indent of Article 9 (c) of Regulation (EC) No 603/95, duly approved by the Member State where he is established, who purchases fresh fodder from producers in order to deliver it to processing undertakings;

This Article shall, however, have no effect on the validity of transactions in securities including those convertible into other securities admitted to trading on a market such as a stock exchange, unless the buyer and seller knew or ought to have known that the transaction was carried out in contravention of paragraph 1.

certified seed of the 'Bienvenu' and 'Jet Neuf' varieties covered by a cultivation contract signed prior to sowing by the producer and a buyer specially approved to that end by the competent authority of the Member State, with a view to obtaining seed for the production of oil intended for specified uses in food or feed;

(b) An offer is 'unconditional` when any buyer, irrespective of whether or not he runs a business or of the nature of his business, is generally free to acquire the land and buildings and to use it for his own purposes, Restrictions may be imposed for the prevention of public nuisance, for reasons of environmental protection or to avoid purely speculative bids.

This would be the case if the buyer could immediately switch to other suppliers fn, credibly threaten to vertically integrate into the upstream market or to sponsor upstream expansion or entry fn for instance by persuading a potential entrant to enter by committing to placing large orders with this company.

Every taxable person shall likewise ensure that an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party, in respect of any payment on account made to him before any supplies of goods referred to in the first subparagraph and in respect of any payment on account made to him by another taxable person or non-taxable legal person before the provision of services is completed.

The operative event for the agricultural conversion rate applicable to the selling prices fixed in advance pursuant to Article 9(7) of Regulation (EC) No 2201/96 for unprocessed dried grapes and figs held by the storage agencies, shall be the day of take over of the products by the purchaser, or of payment if it takes place prior thereto.

Invoices may be drawn up by the customer of a taxable person in respect of goods or services supplied or rendered to him by that taxable person, on condition that there is at the outset an agreement between the two parties, and on condition that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services.

By way of derogation from Article 21(l)(a), as amended by Article 28g, in the case of supplies of gold material or semi-manufactured products of a purity of 325 thousandths or greater, or supplies of investment gold where an option referred to in C of this Article has been exercised, Member States may designate the purchaser as the person liable to pay the tax, according to the procedures and conditions which they shall lay down.

'If the quantity of meat required to manufacture a product of the type indicated at 1.4 of the Annex differs markedly from the quantity given by application of the coefficient 0,30 specified for this type the competent authority may under the system of administrative supervision accept individual proof of the quantity of frozen meat required to manufacture the product, in cases where this is requested by the purchaser referred to in paragraph 1.'