Division 24.4

Tax exemptions based on Article 143(1)(g) and Article 151(1)(b) of Council Directive 2006/112/EC^f1 and in accordance with Articles 50 and 51 of Council Implementing Regulation (EU) No 282/2011^f2 shall be limited to the value added tax for such goods and services which are for official use by CLARIN ERIC, exceed the value of EUR 250, and are wholly paid and procured by CLARIN ERIC. Procurement by individual members shall not benefit from these exemptions. No further limits shall apply.