17107/12 FL/ne 1 DG E 2 A COU CIL OF THE EUROPEA U ... - Europa
17107/12 FL/ne 1 DG E 2 A COU CIL OF THE EUROPEA U ... - Europa
17107/12 FL/ne 1 DG E 2 A COU CIL OF THE EUROPEA U ... - Europa
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5. Expenditure related to environmental studies on the protection of the environment and on<br />
compliance with the relevant Union legislation may be eligible.<br />
[6. Expenditure related to the purchase of land shall not be an eligible cost, except for funds<br />
transferred from the Cohesion Fund in the field of transport in accordance with Article 59<br />
point 3 (b) of Regulation (EU) No XXXX/20<strong>12</strong> [Regulation laying down common provisions<br />
on the European Regional Development Fund, the European Social Fund, the Cohesion Fund,<br />
the European Agricultural Fund for Rural Development and the European Maritime and<br />
Fisheries Fund covered by the Common Strategic Framework and laying down ge<strong>ne</strong>ral<br />
provision on the European Regional Development Fund, the European Social Fund and the<br />
Cohesion Fund and repealing Regulation (EC) No 1083/2006].] 44<br />
[7. VAT shall not be an eligible cost.] 45<br />
8. Rules on the eligibility of costs incurred by be<strong>ne</strong>ficiaries shall apply mutatis mutandis to costs<br />
incurred by implementing bodies.<br />
44 Reservation pending the final decision on the transfer of EUR 10 billion from the Cohesion<br />
Fund.<br />
45 DK, EE, FI, IT, LU, NL, SE and UK in favour of the Commission proposal. PL proposal:<br />
"7. Value added tax ("VAT") where it is not recoverable under the applicable national VAT<br />
legislation shall constitute eligible cost.<br />
As regards the [EUR 10 000 000 000] transferred from the Cohesion Fund<br />
[Regulation XXXX Article XX] to be spent in Member States eligible for funding from the<br />
Cohesion Fund, the eligibility rules concerning VAT shall be those applicable to the Cohesion<br />
Fund referred to in Article ...... of Regulation (EU) No XXXX/20<strong>12</strong> [Regulation laying down<br />
common provisions on the European Regional Development Fund, the European Social Fund,<br />
the Cohesion Fund, the European Agricultural Fund for Rural Development and the European<br />
Maritime and Fisheries Fund covered by the Common Strategic Framework and laying down<br />
ge<strong>ne</strong>ral provisions on the European Regional Development Fund, the European Social Fund<br />
and the Cohesion Fund]". BG, CZ, EL, HU, LT, LV, MT, PT, RO and SK support the PL<br />
proposal.<br />
<strong>17107</strong>/<strong>12</strong> <strong>FL</strong>/<strong>ne</strong> 33<br />
ANNEX <strong>DG</strong> E 2 A E