(m) ‘related service’ means any service related to goods or digital content, such as storage or any other processing, including installation, maintenance or repair, provided by the seller of the goods or the supplier of the digital content under the sales contract, the contract for the supply of digital content or a separate related service contract which was concluded at the same time as the sales contract or the contract for the supply of digital content or provided for, even if only as an option, in the sales contract or in the con ...[+++]tract for the supply of digital content ; it excludes:

That Common European Sales Law should represent an additional option for distance selling and, in particular, internet trade, increasing the choice available to parties and open to use whenever jointly considered to be helpful in order to facilitate cross-border trade and reduce transaction and opportunity costs as well as other contract-law-related obstacles to cross-border trade.

In particular it believes that a ban on Internet sales, even in a selective distribution system, is a restraint on sales to consumers which could not be covered by the 1999 regulation.

FINANCING OF LOW-COST HOUSING FOR PERSONS EMPLOYED IN THE ECSC INDUSTRIES The Council gave its assent under the second paragraph of Article 54 of the ECSC Treaty to the granting of loans within the framework of the twelfth programme of low-cost housing for persons employed in the ECSC industries (Financial year 1993 - ECU 19 million and financial year 1994 - ECU 17 million). ---------------- ANNEX PROVISIONS ON MONITORING Commission's information requirements (a) Capacity reductions - date (or expected date) of cessation of production - date (or expected date) of dismantling (1) of the installation concerned - where installation is sold, date (or expected date) of sale, identity and country of purchaser - sale price (b) Investments - detail ...[+++]s of investments realised - date of completion - the costs of the investment, the sources of finance and the sum of any related aid involved - the date of aid payment (1) As defined in Commission Decision No 3010/91/ECSC - OJ L 286, 16.10.1991, p. 20 (c) Workforce reductions - number and timing of job losses - the total costs - a breakdown of how the costs are being financed (d) Production and market effects - monthly production of crude steel and finished products per category - products sold, including volumes, prices and markets (e) Financial performance - evolution of selected key financial ratios to ensure progress is being made towards viability (the financial results and ratios must be provided in a way allowing comparisons to the company's financial restructuring plan) - level of financial charges - details and timing of aids received and costs covered - terms and conditions of any new loans (irrespective of source) (f) Privatisation - selling price and treatment of existing liabilities - disposal of proceeds of sale - date of sale - financial position of company at time of sale (g) Creation of new company or of new facilities corresponding to an extension of capacities - identity of each private and public sector particip ...

The new measure allows deferral of taxation on that stock option benefit until such time that the share is disposed of, which, in effect, ameliorates the incentive to dispose of the option immediately after having exercised it.

To the extent that the option is a prescribed option, that is, an option that was issued at a price that was no less than the fair market value of the share at the time the option was granted, so that there is no bargain price at the time the option is granted, then, on exercise, there is a deduction in computing taxable income with the amendments in this bill of one-half of the stock option benefits.