{
  "url": "https://openlegislation.uk/eu-decision-2012-838/annex/division-2/division-1/division-1.2/division-1.2.5/division-1.2.5.3",
  "json_url": "https://openlegislation.uk/eu-decision-2012-838/annex/division-2/division-1/division-1.2/division-1.2.5/division-1.2.5.3.json",
  "legislation": "eudn/2012/838",
  "legislation_title": "Commission Decision of 18 December 2012 on the adoption of the Rules to ensure consistent verification of the existence and legal status of participants, as well as their operational and financial capacities, in indirect actions supported through the form of a grant under the Seventh Framework Programme of the European Community for research, technological development and demonstration activities and under the Seventh Framework Programme of the European Atomic Energy Community for nuclear research and training activities (Text with EEA relevance) (2012/838/EU, Euratom) (revoked)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-838",
  "path": "annex/division/2/division/1/division/1.2/division/1.2.5/division/1.2.5.3",
  "kind": "division",
  "number": "1.2.5.3",
  "heading": "Changes of the indirect cost method (ICM)",
  "text": "The validation services shall reflect changes of the indirect cost method declared by the participant in accordance with the rules laid down in Article II.15 of the Model Grant Agreement.\nIndirect costs are those eligible indirect costs which cannot be identified by the participant as being directly attributed to the project but which can be identified and justified by its accounting system as being incurred in direct relationship with the eligible direct costs attributed to the project. They may be identified according to the methods specified in Article II.15(2) of the Model Grant Agreement.\nThe following situations of changes of the ICM can be distinguished:\nAny requests for change of the ICM shall be duly justified either by an evolution of the legal status or of the accounting system of the participant; or by a mistake made during the negotiation of the first project where the legal entity participates.\nBy requesting an ICM change, the participant declares to have read and accepted the rules regarding the choice of the ICM (Article II.15 of the Model Grant Agreement).",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Decision revoked (1.1.2024) by The Retained EU Law (Revocation and Reform) Act 2023 (Revocation and Sunset Disapplication) Regulations 2023 (S.I. 2023/1143), reg. 2(3), Sch. 2 Pt. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2012/838/annex/division/2/division/1/division/1.2/division/1.2.5/division/1.2.5.3",
    "retrieved_at": "2026-11-01T15:15:13.177377+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}