For the purposes of this Article ` reasonable after-tax profit in this sector` means the average return on capital in the sector of transmission system operators of natural gas in the European Union, taking into account calculation of return generated by comparable projects for the last three years for which data are available.

(5) Any request for return shall be brought within a period of three years from the time when the requesting State knew the location of the cultural object and the identity of its possessor, and in any case within a period of fifty years from the date of the export or from the date on which the object should have been returned under a permit referred to in paragraph 2 of this article.

for Belgium, in respect of vessels in categories (e) and (f) and of traffic on the maritime basin of the Scheldt, only with effect from the return for the year 1973;

that the compensation referred to in paragraph 3 (b) is refunded on a pro rata temporis basis where the beneficiaries return to their work as fishermen within a period of less than one year after being paid the compensation;

that the compensation referred to in paragraph 3 (c) is refunded on a pro rata temporis basis where the beneficiaries return to their work as fishermen within a period of less than five years after being paid the compensation;

" I've been flying for 50 years " says Franc Mordej, ending our talk. At Adria he started in the right-hand, copilot's seat on a DC-6, became captain of a DC-3, returned to the DC-6 in the pilot's seat, meanwhile learning to fly the DC-9.

Given the situation on and the outlook for the Community market, producers are not assured of a fair return from seeds listed in the Annex to Regulation (EEC) No 2358/71 which will be marketed in the 2000/2001 and 2001/2002 marketing years;

Given the situation on and the outlook for the Community market, producers are not assured of a fair return from seeds listed in the Annex to Regulation (EEC) No 2358/71 which will be marketed in the 2002/2003 and 2003/2004 marketing years.

Before the end of this period, the Council, acting by a qualified majority on a proposal from the Commission, shall determine the increase to be made in the number of returning holdings for future years and shall lay down a timetable for gradually extending the survey to cover those agricultural holdings within the field of survey which were excluded during the first three years.

The data on the farm return should relate to a single agricultural holding and to a single accounting year of 12 consecutive months.

Loans, especially those for capital investment projects, the return on which is indirect or long-term, may be granted for a maximum of thirty years, and may be redemption-free for up to eight years.

Hynix's net profit margin, return on assets and return on equity were negative in nearly every year since 1997, with net margins reaching minus 24,3 % in 2000 and a minus 93,83 % in 2001. In any year from 1997 to 1999, the company's cash flow from operations was not enough to cover even one sixth of its debt or total liabilities.

Hynix's net profit margin, return on assets, and return on equity were negative in nearly every year since 1997, with net margins reaching negative 24,3 % in 2000 and a negative 93,83 % in 2001. In every year from 1997 to 1999, the company's cash flow from operations was not enough to cover even one sixth of its debt or total liabilities.

Whereas Member States should return to the Commission, in good time, those Ecopoints which, on the basis of available data, are unlikely to be used by the end of the relevant year;

As from the year 1998, most injury indicators, i.e. production, sales volumes, prices, market share, profitability, return on investment, cash flow and employment developed negatively.

As from the year 1998, most injury indicators, i.e. production, sales volumes, prices, market share, profitability, return on investment, cash flow and employment, developed negatively.

At the end of a period of four years from the date on which the account is opened, the account will be closed and the balance returned to the EIB, which will refund it to the Member States.

The evolution of the return on net assets was consistent with the profitability figures and showed a clear deterioration of the financial situation of the Community industry, especially subsequently to the year 1998.

Whereas in order to ensure that data network results are presented each year at a time which is not too distant from the date on which the first farm returns are forwarded to the Commission, the period during which the end of the accounting year may fall should be limited;

a payment on account corresponding to 50 % of the fee shall be paid at the beginning of each Member State's accounting year for the number of returning holdings laid down in Annex I to Commission Regulation (EEC) No 1859/82 (1),

The precarious situation of the Community industry became apparent in the period subsequent to the year 1998. Indeed, between 1996 and 1998 the Community industry production volume increased (+ 17 %) and capacity utilisation rate was high, sales volume also increased (+ 21 %) while sales prices remained stable and the industry was still profitable (in terms of return on net turnover, return on total assets and cash flow position).

The precarious situation was of the Community industry became apparent in the period subsequent to the year 1998. Indeed, between 1996 and 1998 the Community industry production volume increased (+17 %) and capacity utilisation rate was high, sales volume also increased (+21 %) while sales prices remained stable and the industry was still profitable (in terms of return on net turnover, return on total assets and cash flow position).

(3) To establish whether an area is a deficit area, projections should be made based on the data returned by the Member States relating both to the current marketing year as regards consumption trends, and to the prospects for the coming marketing year as regards developments in available production.

It was also argued that this methodology cannot be applied to the alleged subsidisation amounts on tax credits since the tax credits, which the companies have claimed, are only utilised in the annual tax return which is made by 31 March of the following year.

The CI claimed that the profit margin of 10 % as set out in recital 136 of the provisional Regulation did not reflect a return that it could reasonably expect to achieve in the absence of injurious dumping, and asked for a profit margin of at least 23,15 % on turnover, based on its performance in the previous years.

Member States shall on 1 March and 1 September each year send returns to the Commission showing the number of applications made pursuant to Article 10 or 17, the reasons, where known, for failure to return the control copy T 5, the quantities concerned and the nature of the documents accepted as equivalent.

Each year the Commission shall note the number of ecopoints allocated to each Member State that, on 1 February, were valid for use the previous year and remain unused and were not returned to the Commission in accordance with paragraph 2. If the quantity not used is greater than 2 % of a Member State's allocation of ecopoints, the Commission shall subtract an equivalent quantity of ecopoints from the Member State's allocation for that year.

The GOT argued that the methodology whereby interest is added to the face value of the subsidy cannot be applied to the alleged subsidisation amounts on tax credits since the tax credits, which the companies have claimed, are only utilised in the annual tax return which is made by 31 March of the following year.

If a national expert on detachment removes his personal effects from his place of recruitment to his place of employment, he shall be entitled each year for himself, his spouse and his dependent children to a flat-rate payment equal to the cost of a return journey from his place of employment to his place of recruitment in accordance with the rules and conditions in force at the General Secretariat.

"(d) (i) that the compensation referred to in paragraph 3(c)(i) for reconversion is refunded on a pro rata temporis basis where the beneficiaries return to their work as fishermen within a period of less than five years after being paid the compensation, and (ii) that the compensation for diversification referred to in paragraph 3(c)(ii) contributes to a reduction of the fishing effort developed by the fishing vessels on which the beneficiaries are active; " (d) paragraph 6 shall be replaced by the following:

The non-established taxable person shall keep records of the transactions covered by this special scheme in sufficient detail to enable the tax administration of the Member State of consumption to determine that the value added tax return referred to in paragraph 5 is correct. These records should be made available electronically on request to the Member State of identification and to the Member State of consumption. These records shall be maintained for a period of 10 years from the end of the year when the transaction was carried out.

Hynix's net profit margin, return on assets and return on equity were negative in nearly every year since 1997, with net margins reaching minus 24,3 % in 2000 and a minus 93,83 % in 2001.

Hynix's net profit margin, return on assets, and return on equity were negative in nearly every year since 1997, with net margins reaching negative 24,3 % in 2000 and a negative 93,83 % in 2001.

'return on investment` in any accounting year means the ratio of the contractor's net proceeds in that year to the contractor's development costs.

'Return on investment` in any accounting year means the ratio of attributable net proceeds in that year to the development costs of the mining sector.

from 1 January 1992, on routes on which more than 100 000 passengers were carried in the preceding year or on which there are more than 600 return flights per annum.

from 1 January 1991, on routes on which more than 140 000 passengers were carried in the preceding year, or on which there are more than 800 return flights per annum,

In the case of Table B (1.2) returns shall be sent for the first time for the year 1980 and, in the case of Table B (2), returns shall be suspended until work on the system of charging for the use of infrastructure make them necessary."

After several years of losses, the Community industry's return on sales became slightly positive in 1991 and deteriorated somewhat in 1992 (see recital 555 to Regulation (EC) No 423/97).

Each year the Commission shall note the number of ecopoints allocated to each Member State that, on 1 February, were valid for use the previous year and remain unused and were not returned to the Commission in accordance with paragraph 2.

Before 15 September of each year, the competent authorities of the Member States shall return to the Commission those authorisations which, on the basis of available data and estimates, are unlikely to be used before the end of that year.

Each year the competent authorities of the Member States shall return to the Commission, by 15 October at the latest, any Ecopoints which, on the basis of available data and the estimates for traffic for the final month of the year, are likely not be used before the end of the year.

Each year the competent authorities of the Member States shall return to the Commission, by 15 October at the latest, any ecopoints which, on the basis of available data and the estimates for traffic for the final months of the year, are likely not be used before the end of the year.

Each year the competent authorities of the Member States shall indicate and return to the Commission by 15 October at the latest any ecopoints which, on the basis of available data and the estimates for traffic for the final months of the year, are not likely to be used before the end of the year.`

comments on the analysis of discrepancies recorded between the selection plan and the returning holdings selected, on the guidelines to be employed, in improving the selection for the subsequent accounting year, and on the precautions to be taken in weighting the accounting data.

This does not exclude the possibility that a period of more than 7 years also meets the criteria of Article 81(3) if it can be shown to be the minimum period of time necessary to guarantee an adequate return on the investment involved.

To establish whether an area is a deficit area, projections should be made based on the data returned by the Member States relating both to the current marketing year as regards consumption trends, and to the prospects for the coming marketing year as regards developments in available production.

"(d) (i) that the compensation referred to in paragraph 3(c)(i) for reconversion is refunded on a pro rata temporis basis where the beneficiaries return to their work as fishermen within a period of less than five years after being paid the compensation,