Traduction de «first in first out method » (Anglais → Français) :

9. Member States may permit the purchase price or production cost of stocks of goods of the same category and all fungible items including investments to be calculated either on the basis of weighted average prices, on the basis of the ‧first in, first out‧ (FIFO) method, the ‧last in, first out‧ (LIFO) method, or a method reflecting generally accepted best practice.

32 The Court of First Instance pointed out that the criteria for assessing the distinctive character of three-dimensional marks consisting of the shape of a product are no different from those applicable to other categories of trade mark and that the distinctive character of a mark must be assessed, firstly, in relation to the goods or services in respect of which registration is applied for and, secondly, in relation to the perception of it by the relevant public.

Secondly, inasmuch as it complains that the Court of First Instance held, in paragraphs 44 to 52 of the judgment under appeal, that the three-dimensional shapes of the pouches in respect of which registration is sought as Community trade marks do not have a sufficient number of design features to fulfil their function of indicating origin, that part of the plea seeks to challenge the factual assessment made by the Court of First Instance and must be declared inadmissible for the reasons set out in paragraph 35 of the present judgment.

Ladies and gentlemen, I would like to point out that at the end of 2003 we are at a crossroads where we need to firstly settle the previous period, 1994-1999, using certain methods and regulations, secondly manage the current 2000-2006 period in the best way possible, using other methods and regulations, and thirdly prepare for the future period based on the proposals that the Commission makes at the end of this year in the third report on cohesion, using other methods and regulations.

This Directive shall not regulate insurance mediation activities carried out in third countries nor activities of Community insurance or reinsurance undertakings, as defined in First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance(8) and First Council Directive 79/267/EEC of 5 March 1979 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct life assurance(9), carried out through insurance inte ...[+++]rmediaries in third countries.

This is the first time the open method of cooperation has been applied to pension system reforms and we shall be presenting the first report on pension systems using this holistic approach in a few days' time.