The output of R&D services is measured as follows:

the production of services by paid domestic staff;

The output of other insurance services, both life and non-life, is calculated as (B):

The output of wholesale and retail services is measured by the trade margins realized on the goods they purchase for resale.

The output of tour operator services is measured by the full expenditure made by travellers to the tour operator.

The output of travel agency services is measured as the value of service charges of agencies (fees or commission charges) and not by the full expenditures made by travellers to the travel agency.

The output of services of financial intermediation provided by central banks should be measured in the same way as those provided by other financial intermediaries.

The output of life insurance services should be distributed between the household sector and the rest of the world in proportion to premiums payable by resident and non-resident households.

The output of operating leasing services (renting out machinery or equipment, etc.) is measured by the value of rental which the lessee pays to the lessor.

Cultural activities may be an end in themselves, or they may contribute to the production of cultural goods and services.

Programmes may not be sponsored by natural or legal persons whose principal activity is themanufacture or sale of products, or the provision of services, the advertising of which is prohibited by virtue of Article 15.

(f) concern the conservation of natural, non-renewable resources where these measures involve restrictions on domestic production or consumption of goods, domestic supply or consumption of services and on domestic investors;

“1 Programmes may not be sponsored by natural or legal persons whose principal activity is the manufacture or sale of products, or the provision of services, the advertising and tele-shopping of which are prohibited by virtue of Article 15.“

(c) measures aimed at providing domestic independent cultural industries and activities in the informal sector effective access to the means of production, dissemination and distribution of cultural activities, goods and services;

3 For the purpose of the application of these articles, the term ` undertaking` is understood as referring to a set of tangible and intangible components, with or without legal personality, formed to produce goods or provide services for financial gain and with power to determine its own market policy.

The sectors for cooperation in satellite navigation and timing are scientific research, industrial manufacturing, training, application, service and market development, trade, radio-spectrum issues, integrity issues, standardisation and certification and security.

Members may provide that the judicial authorities shall have the authority, unless this would be out of proportion to the seriousness of the infringement, to order the infringer to inform the right holder of the identity of third persons involved in the production and distribution of the infringing goods or services and of their channels of distribution.

(d) The provision by governments or their agencies either directly or indirectly through government mandated schemes, of imported or domestic products or services for use in the production of exported goods, on terms or conditions more favourable than for provision of like or directly competitive products or services for use in the production of goods for domestic consumption, if (in the case of products) such terms or conditions are more favourable than those commercially available[128] on world markets to their exporters.

` Cultural policies and measures` refers to those policies and measures relating to culture, whether at the local, national, regional or international level that are either focused on culture as such or are designed to have a direct effect on cultural expressions of individuals, groups or societies, including on the creation, production, dissemination, distribution of and access to cultural activities, goods and services.

Concerned about the growing availability of child pornography on the Internet and other evolving technologies, and recalling the International Conference on Combating Child Pornography on the Internet, held in Vienna in 1999, in particular its conclusion calling for the worldwide criminalization of the production, distribution, exportation, transmission, importation, intentional possession and advertising of child pornography, and stressing the importance of closer cooperation and partnership between Governments and the Internet industry,

The production of market services also includes commercial and storage services.

this activity is deemed by convention to be the output of non-financial market services,

output, intermediate consumption, final consumption expenditure, actual final consumption, gross capital formation, exports of goods and services and imports of goods and services.

Cross-subsidization can also exist between monopoly provision and equipment manufacturing and sale.

This applies in particular to practices of cross-subsidization of activities in the competitive services sector and of activities in manufacturing;

The criteria for identifying these goods and services for inclusion in the agricultural industry output are set out in 2.055.

The economic benefits can consist, inter alia, of the rationalization of the production and distribution of telecommunication services, in improvements in existing services or development of new services, or transfer of technology which improves the efficiency and the competitiveness of the European industrial structures.

1. supply or operation of fixed networks intended to provide public services connected with the production, transport or distribution of:

Public entities of local governments producing and distributing drinking water to the fixed networks intended to provide a service to the public.

Other taxes on production comprise all taxes that enterprises incur as a result of engaging in production, independently of the quantity or value of the goods and services produced or sold (cf. ESA 95, 4.22).

the provision or operation of fixed networks intended to provide a service to the public in connection with the production, transport or distribution of drinking water;

By contrast, work performed by an enterprise which carried out milking on a contract basis for other agricultural holdings is recorded in the EAA both as output (sales of services), from the point of view of the contractor, and as intermediate consumption (purchase of services), from the point of view of the agricultural holding.

the provision or operation of fixed networks intended to provide a service to the public in connection with the production, transport or distribution of gas or heat;

the provision or operation of fixed networks intended to provide a service to the public in connection with the production, transport or distribution of electricity;

Hampering the provision of non-reserved services could limit production, markets and above all the technical progress which is a key factor of telecommunications.

This heading does not, however, include the private rearing and care of saddle horses, since these activities do not constitute the production of goods but a genuine service within the meaning of the ESA 95 (section O of NACE Rev. 1).

As to the equipment, for example terminal equipment, even if the TOs are not involved in the equipment manufacturing or in the services provision, they may hold a dominant position in the market as distributors.

The supply of seed under certain conditions to providers of services for the production of certain agricultural raw materials, intended for industrial purposes, or seed propagation for that purpose, shall not be regarded as marketing, provided the provider of services does not acquire title to either the seed thus supplied or the product of the harvest.

The supply of seed under certain conditions to providers of services for the production of certain agricultural raw materials, intended for industrial purposes, or seed propagation for that purpose, shall no be regarded as marketing, provided the provider of services does not acquire title to either the seed thus supplied or the product of the harvest.

However, in as much as these subsidies reduce the costs of the insurance services (to the insurance policy holder), their effect is reflected in the production account (by a lower value of intermediate consumption, cf. 2.108(g)) of the insurance policy holder.

Whereas a system of value added tax achieves the highest degree of simplicity and of neutrality when the tax is levied in as general a manner as possible and when its scope covers all stages of production and distribution and the provision of services;

For these reasons, an exception must therefore be made for public service contracts for the purchase, development, production or co-production of off-the-shelf programmes and other preparatory services, such as those relating to scripts or artistic performances necessary for the production of the programme and contracts concerning broadcasting times.

According to the ESA 95, the output of the industry represents all of the products produced over the accounting period in question by all the units of the industry except for goods and services produced and consumed over the same accounting period by the same unit.

a) supply or operation of permanent networks intended for the provision of public services related to the production, transfer or distribution of drinking water, electricity, gas and heat or the supply of drinking water, electricity, gas or heat to such networks,

(1) Economic operators who obtain the decision of the tax authority shall not pay the tax from retail sales for products of equipment and resource materials which are placed into the economic zone for the production intended for export and for the performance of other approved activity in the economic zone, neither the retail sales tax from services performed in the economic zone which are directly connected with the export of goods and services.

This Regulation should only deal with agreements where the licensor permits the licensee to exploit the licensed technology, possibly after further research and development by the licensee, for the production of goods or services.

for own-account produced fixed capital goods in plantations, either the value of similar plantations valued using the basic price and pro rata production costs incurred over the period, or the value of the materials consumed (including nursery plants) and services rendered over the period;

In the case of unfinished products from the industry (recorded as work in progress), the value of the materials consumed and the services rendered over a reference period is also recorded as stocks at the end of that period (except for short-cycle standing crops, cf. 2.012;

In accordance with the definition of the output of the agricultural industry (cf. 1.16), the output of the agricultural industry is made up of the sum of the output of agricultural products (cf. 2.076 to 2.077) and of the goods and services produced in inseparable non-agricultural secondary activities (cf. 2.078 to 2.080).

"technical assistance" means any technical support related to repairs, development, manufacture, assembly, testing, maintenance, or any other technical service, and may take forms such as instruction, advice, training, transmission of working knowledge or skills or consulting services;