Websites owners providing services of general interest and other relevant website owners should improve the accessibility of their websites.

Since the ownership of the goods does not change, no general merchandise transaction is recorded between the processor and the owner.

(c) If it is a condition of the sale that the future owner is to assume special obligations - other than those arising form general domestic law or decision of the planning authorities or those relating to the general protection and conservation of the environment and to public health - for the benefit to the public authorities or in the general public interest, the offer is to be regarded as "unconditional" within the meaning of the above definition only if all potential buyers would have to, and be able to, meet that obligation, irrespective of whether or not they run a business or of the nature of their business.

Excludes: service charges paid by owner-occupiers for the kinds of insurance typically taken out by landlords(19).

There are two types of maintenance and repair of dwellings: those which are minor, such as interior decoration and repairs to fittings, and which are commonly carried out by both tenants and owners; and those which are major, such as replastering walls or repairing roofs, and which are carried out by owners only.

(160) The deed which was notarised in due and proper form disclosed that Dr Henss was indeed the beneficial owner of the majority of shares (83 %) in Isoplus Hohenberg: the Managing Director of that company who is the registered owner of those shares was holding them as a trustee ('Treuhänder`) on his behalf (23).