Article 13 Procurement and Tax Exemptions

The SHARE-ERIC shall treat procurement candidates and tenderers equally and in a non-discriminatory way, independent of whether or not they are based in the European Union. All procurement shall follow the principles of transparency, non-discrimination and competition.

In general, procurement by the SHARE-ERIC shall be subject to Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts^f1, with the thresholds amended by Commission Regulation (EC) No 1422/2007^f2 or any further amendments, and the national procurement regulations which apply.

For the procurement of survey research and survey development services where the benefits accrue to the entire scientific community and which are wholly remunerated by the SHARE-ERIC, Article 16(f) of Directive 2004/18/EC shall be applied through a restricted procedure (Annex 4). In such restricted procedures, negotiated procedures with publication of a contract notice and in the competitive dialogue procedure, contracting authorities may limit the number of suitable candidates they will invite to tender, to negotiate or to conduct a dialogue with, provided a sufficient number of suitable candidates is available.

Tax exemptions based on point (g) of Article 143(1) and point (b) of Article 151(1) of Directive 2006/112/EC and in accordance with Articles 50 and 51 of Council Implementing Regulation (EU) No 282/2011 ^f3 shall apply to purchases of goods and services which are for the official use by the SHARE-ERIC, are procured and paid for by it and for which the amount of VAT to be reimbursed exceeds a total of EUR 25 per invoice. Procurement by individual members shall not benefit from these exemptions.

The first subparagraph shall not apply, however, so as to have the effect of distorting competition.

Excise goods as defined in points (b) and (c) of Article 1(1) of Council Directive 2008/118/EC ^f4 may be granted an exemption from payment of excise duty in accordance with point (b) of Article 12(1) of that Directive provided that those excise goods are intended exclusively for official use by the SHARE-ERIC and are procured and paid for by it.

No exemption from payment of excise duties shall be granted for excise goods intended for the personal use of the SHARE-ERIC employees or of third parties.

Duties paid on energy products and electricity as defined in point (a) of Article 1(1) of Directive 2008/118/EC may be refunded in accordance with point (b) of Article 12(1) and Article 12(2) of that Directive provided that those energy products and electricity are intended exclusively for official use by the SHARE-ERIC and are procured and paid for by it, and that the amount of the duty exceeds a total of EUR 25 per invoice.

No duty exemption shall be granted on energy products or electricity intended for the personal use of the SHARE-ERIC employees or of third parties.