"Remission" of taxes includes the refund or rebate of taxes;

Indirect tax rebate schemes can allow for exemption, remission or deferral of prior stage cumulative indirect taxes levied on inputs that are consumed in the production of the exported product (making normal allowance for waste).

Where it is alleged that an indirect tax rebate scheme, or a drawback scheme, conveys a subsidy by reason of over rebate or excess drawback of indirect taxes or import charges on inputs consumed in the production of the exported product, the investigating authorities should first determine whether the government of the exporting Member has in place and applies a system or procedure to confirm which inputs are consumed in the production of the exported product and in what amounts.

The investigating authority should bear in mind that an important question is whether the authorities in the exporting Member have reasonably calculated the amount of waste, when such an amount is intended to be included in the tax or duty rebate or remission.

In the framework of the full, wide-ranging review covering all aspects of EU spending, including the CAP, and of resources, including the United Kingdom rebate, on which it shall report in 2008/2009, the Commission shall undertake a general review of the own resources system.

(11) The European Council of 15 and 16 December 2005 invited the Commission to undertake a full, wide-ranging review covering all aspects of EU spending, including the Common Agricultural Policy (CAP), and of resources, including the United Kingdom rebate, and to report in 2008/2009.

If a safeguard measure taken by a Contracting Party creates an imbalance between the rights and obligations under this Agreement, any other Contracting Party may towards that Contracting Party take such proportionate rebalancing measures as are strictly necessary to remedy the imbalance.

Pursuant to paragraph (h), indirect tax rebate schemes can constitute an export subsidy to the extent that they result in exemption, remission or deferral of prior stage cumulative indirect taxes in excess of the amount of such taxes actually levied on inputs that are consumed in the production of the exported product.

The Aeronautical Authorities of each Contracting Party shall exercise their best efforts to ensure that the designated airlines conform to the agreed tariffs filed with the aeronautical authorities of the Contracting Parties, and that no airline unduly rebates any portion of such tariffs by any means, directly or indirectly.

The aeronautical authorities of each Contracting Party shall exercise their best efforts to ensure that the designated airlines conform to the agreed tariffs filed with the aeronautical authorities of the Contracting Parties, and that no airline illegally rebates any portion of such tariffs by any means, directly or indirectly.

If a dispute concerns the scope or duration of safeguard measures taken in accordance with Article 111(3) or Article 112, or the proportionality of rebalancing measures taken in accordance with Article 114, and if the EEA Joint Committee after three months from the date when the matter has been brought before it has not succeeded to resolve the dispute, any Contracting Party may refer the dispute to arbitration under the procedures laid down in Protocol 33. No question of interpretation of the provisions of this Agreement referred to in paragraph 3 may be dealt with in such procedures.

total discounts and rebates;

Name: Bonuses and rebates, net amount

Name: Gross provision for bonuses and rebates

The comparison was made after deduction of rebates and discounts.

The comparison was made after deduction of rebates and discounts.

goods imported under the inward processing arrangements characterized by the rebate of duties levied on the import of goods used after export of the products obtained ("drawback"),

Gross provision for bonuses and rebates is used in the calculation of the variable total gross technical provisions (37 31 0 + 37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 + 37 36 0 + 37 37 0).

This variable is the balance of the other technical income, gross amount, the gross changes in other technical provisions, not shown under other headings, bonuses and rebates, gross amount and the other technical charges, gross amount.

This variable is the reinsurers share corresponding to variable 32 16 0 (covering the following components: other technical income; changes in other technical provisions, not shown under other headings; bonuses and rebates; other technical charges).

In this case this variable is the balance of the other technical income, net amount (32 16 1), the net changes in other technical provisions, not shown under other headings (32 16 2), bonuses and rebates, net amount (32 16 3) and the other technical charges, net amount (32 16 4).

Aggregate turnover within the meaning of this Regulation shall comprise the amounts derived by the undertakings concerned in the preceding financial year from the sale of products and the provision of services falling within the undertakings' ordinary activities after deduction of sales rebates and of value added tax and other taxes directly related to turnover.

For the purpose of ensuring a fair comparison between the normal value and the export price, due allowance in the form of adjustments was made for import charges and indirect taxes, discounts and rebates, transport, insurance, handling, loading and ancillary costs, packing, credit, commissions and currency conversions, affecting price comparability in accordance with Article 2(10) of the basic Regulation.

A system of retrospective surveillance was therefore established by Commission Regulation (EC) No 1695/2002(5) in relation to 14 steel products, namely electrical sheets (other than GOES), metallic coated sheets, organic coated sheet, tin mill products, quarto plates, wide flats, non alloy merchant bars and light sections, alloy merchant bars and light sections, rebars, stainless bars and light shapes, stainless wire rod, stainless steel wire, gas pipes and hollow sections (all as more particularly described in Annex 1 to the aforementioned regulation).

Discounts and rebates

K: Excise credit or rebate

total discounts and rebates,

total discounts and rebates.

- total discounts and rebates.

Bonuses and rebates, net amount

All prices were net of rebates.

Discounts, rebates and quantities

The deduction of rebates and taxes

- Discounts, rebates and quantities,

Gross provision for bonuses and rebates

'remission' of taxes includes the refund or rebate of taxes,

All prices were compared after excluding discounts and rebates.

The comparison was made after deduction of rebates and discounts.

Constant price series have nevertheless to be rebased in the course of time.

Discounts, refunds and rebates on invoices and bills shall not be recorded as separate revenue;

'Sales rebates` should be taken to mean all rebates or discounts which are granted by the undertakings during their business negotiations with their customers and which have a direct influence on the amounts of sales.

The relevant sales prices of the Community industry are net prices after deduction of discounts, rebates and levies.

Article 5(1) provides for the 'deduction of sales rebates and of value added tax and other taxes directly related to turnover`.

Indian import prices compared are also net of discounts and rebates and are adjusted where necessary to cif Community frontier.

The sales prices considered for similar product types were those to independent customers after deduction of discounts and rebates.

The interest rebates shall be subject to approval by the EFTA Financial Mechanism Committee and to the opinion of the EC Commission.