The provisions of this Regulation shall not cover production of potato starch by undertakings which are not subject to Article 2(2) of this Regulation and which purchase potatoes for which producers do not benefit from the payment provided for in Article 93 of Council Regulation (EC) No 1782/2003 of 29 September 2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers(54)."

The repair costs referred to in Article 153 of the Code shall consist of the total payment made or to be made by the holder of the authorization to or for the benefit of the person carrying out the repairs for the repairs carried out and shall include all payments made or to be made as conditions of the repair of the temporary export goods by the holder of the authorization to the person carrying out the repairs or by the holder of the authorization to satisfy an obligation of the person carrying out the repairs.

Such authorization shall be subject to the condition that the authorized consignor has previously given those authorities a written undertaking acknowledging that he is liable, without prejudice to any criminal proceedings, for the payment of any duties and other charges which have not been paid and for the repayment of any financial benefits which have been wrongly obtained following the use of control copy T5 forms bearing the imprint of the special stamp.

The institution of a Member State which is responsible for payment of a pension, and which administers legislation providing for deductions from pensions in respect of contributions for sickness and maternity shall be authorized to make such deductions calculated in accordance with the legislation concerned from the pension payable by such institution, to the extent that the cost of the benefits under articles 27, 28, 28a, 29, 31 and 32 is to be borne by an institution of the said member state. '

`Save as otherwise provided in this Regulation, invalidity, old-age or survivors` cash benefits, pensions for accidents at work or occupational diseases and death grants acquired under the legislation of one or more Member States shall not be subject to any reduction, modification, suspension, withdrawal or confiscation by reason of the fact that the recipient resides in the territory of a Member State other than that in which the institution responsible for payment is situated.`

Notwithstanding the provisions of Article 10(2) of the Regulation, the vested benefit ("Freizügigkeitsleistung") according to the Law on occupational benefits of 20 October 1987 will be paid in cash on request to an employed or self-employed person, being no longer submitted to the Liechtenstein legislation according to the provisions of Title II of the Regulation, if this person leaves the Liechtenstein and Swiss economic area definitively before 1 January 1998 and claims for the cash payment before 1 January 1998.

Notwithstanding the provisions of Article 10 (2) of the Regulation, the vested benefit ("Freizuegigkeitsleistung") according to the Law on occupational benefits of 20 October 1987 will be paid in cash on request to an employed or self-employed person, being no longer submitted to the Liechtenstein legislation according to the provisions of Title II of the Regulation, if this person leaves the Liechtenstein and Swiss economic area definitively before 1 January 1998 and claims for the cash payment before 1 January 1998.`

In the event of the misuse by any person of control copy T5 forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorized consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges which have not been paid and for the repayment of any financial benefits which have been wrongly obtained following such misuse unless he can satisfy the competent authorities by whom he was authorized that he took the measures required of him under paragraph 1 (b).

In response to these arguments it is considered that, for the reasons explained above, payments under the fixed amount refund system constitute grants which are based on export performance and are therefore specific and countervailable under Article 3(4)(a) of the Basic Regulation. Furthermore, it is irrelevant whether the use of a legitimate duty drawback scheme would have been more advantageous for the exporting producer since he chose to receive benefits under a scheme which is a countervailable subsidy. Hence, these claims are rejected.

37 To that effect it is necessary first of all to examine Regulation No 1408/71. According to Article 10 thereof, unless the regulation provides otherwise, `invalidity, old-age or survivors` cash benefits, pensions for accidents at work or occupational diseases and death grants acquired under the legislation of one or more Member States shall not be subject to any reduction, modification, suspension, withdrawal or confiscation by reason of the fact that the recipient resides in the territory of a Member State other than that in which the institution responsible for payment is situated` .

Payments made to the Bank in respect of special loans granted to the ACP States the OCT and the French overseas departments since 1 June 1964, together with the proceeds and income from risk capital operations undertaken since 1 February 1971 for the benefit of those States, countries, territories and departments, shall be credited to the Member States in proportion to their contributions to the Fund from which the sums are derived, unless the Council decides unanimously, on a proposal from the Commission, to place them in reserve or allocate them to other operations.

The discount rate reflects the estimated timing of benefit payments.

The payment of such benefits is certain (subject to any vesting or minimum service requirements) but the timing of their payment is uncertain.

whereas payment of the aid is subject to the benefit therefrom being actually passed on to the consumer;

This makes it probable that economic benefits will flow from the enterprise in the form of tax payments.

PAYMENT OF THE BENEFITS PROVIDED FOR IN THIS PENSION SCHEME SHALL BE ENTERED IN THE BUDGET OF THE COMMUNITIES.

Goodwill arising on acquisition represents a payment made by the acquirer in anticipation of future economic benefits.

cash receipts and cash payments of an insurance enterprise for premiums and claims, annuities and other policy benefits;

where the sponsoring undertaking guarantees the payment of the retirement benefits, it is committed to regular financing;

MEMBER STATES SHALL JOINTLY GUARANTEE PAYMENT OF THESE BENEFITS IN ACCORDANCE WITH THE SCALE FOR FINANCING SUCH EXPENDITURE.

payment of family benefits of the country of employment in respect of five countries, and payment of family allowances of the country of residence of members of the family where the country of employment is France;

"retirement benefits" means benefits paid by reference to reaching, or the expectation of reaching, retirement or, where they are supplementary to those benefits and provided on an ancillary basis, in the form of payments on death, disability, or cessation of employment or in the form of support payments or services in case of sickness, indigence or death.

The current service cost and the present value of the defined benefit obligation are discounted because pension payments begin at the age of 65.

If profit-sharing and bonus payments meet the definition of equity compensation benefits, an enterprise treats them under paragraphs 144 to 152.

The paying agent is the economic operator who pays interest to or secures the payment of interest for the immediate benefit of the beneficial owner.

In some cases, there may be no deep market in bonds with a sufficiently long maturity to match the estimated maturity of all the benefit payments.

Whereas the time limits applicable to claims for the payment of arrears of family benefits due under Articles 73 and 74 of Regulation (EEC) No 1408/71, as amended, must be determined, and also with regard to the payment of these arrears,

in other cases, to the benefits provided under Article 11(1) or to the payment of the actuarial equivalent of such benefits to a private insurance company or pension fund of their choice, on condition such company or fund guarantees that:

the competent authorities may demand payment for the cost of benefits in kind granted in Denmark, insofar as the benefits in kind are covered by the special scheme concerned and/or by the personal insurance scheme supplementing it.

If profit-sharing and bonus payments are not due wholly within 12 months after the end of the period in which the employees render the related service, those payments are other long-term employee benefits (see paragraphs 126 to 131).

institutions where employees of the sponsoring undertakings have no legal rights to benefits and where the sponsoring undertaking can redeem the assets at any time and not necessarily meet its obligations for payment of retirement benefits;

Funding is the transfer of assets to an entity (the fund) separate from the employer's enterprise to meet future obligations for the payment of retirement benefits.

In cases where the licences were used to import goods without payment of applicable duties, the benefit was calculated on the basis of total import duties foregone.

in the case of medical benefits, future medical costs, including, where material, the cost of administering claims and benefit payments (see paragraphs 88 to 91); and

DECISION No 145 of 27 June 1990 concerning the payment of arrears of family benefits due to self-employed persons pursuant to Articles 73 and 74 of Regulation (EEC) No 1408/71

A premium paid for such a leasehold represents pre-paid lease payments which are amortised over the lease term in accordance with the pattern of benefits provided.

The payment of fixed premiums under such contracts is, in substance, the settlement of the employee benefit obligation, rather than an investment to meet the obligation.

This Directive shall not establish any entitlement to the payment of maintenance grants by the host Member State on the part of students benefiting from the right of residence.

whereas payment of the aid is subject to the benefit therefrom being actually passed on to the consumer so as to prevent an increase in the consumer price of those products;

2.With regard to the requests for the payment of arrears of family benefits referred to in paragraph 1, the time limits provided for by the national legislations shall apply;

The present value of the defined benefit obligation is the present value of monthly pension payments of 0,2 % of final salary, multiplied by the number of years of service up to the balance sheet date.

financial assets and economic benefits of any kind, including, but not necessarily limited to, cash, cheques, claims on money, drafts, money orders and other payment instruments;

"funds" means financial assets and economic benefits of every kind, including but not limited to cash, cheques, claims on money, drafts, money orders and other payment instruments;

Payment shall be resumed if before the expiry of that period the former staff member again fulfils the said conditions and has not acquired the right to national unemployment benefit.

the determination after the balance sheet date of the amount of profit sharing or bonus payments, if the enterprise had a present legal or constructive obligation at the balance sheet date to make such payments as a result of events before that date (see IAS 19, employee benefits);

However, economic benefits in the form of reductions in tax payments will flow to the enterprise only if it earns sufficient taxable profits against which the deductions can be offset.

(b)In case of doubt, or where there is certainty that an occupation (or activity treated as such within the meaning of Decision No 119) giving entitlement to family benefits in the State of residence of members of the family is pursued, the competent institution may suspend the payment of family benefits.

The method specified in the previous paragraph measures the obligation at the amount of the additional payments that are expected to arise solely from the fact that the benefit accumulates.

Employee benefits include benefits provided to either employees or their dependants and may be settled by payments (or the provision of goods or services) made either directly to the employees, to their spouses, children or other dependants or to others, such as insurance companies.

The present value of the expected payments by a retirement benefit plan may be calculated and reported using current salary levels or projected salary levels up to the time of retirement of participants.