Article 6 Procurement and Tax Exemption
United Kingdom
BBMRI-ERIC shall treat procurement candidates and tenderers equally and without discrimination, regardless whether or not they are based within the European Union. The BBMRI-ERIC procurement policy shall respect the principles of transparency, non-discrimination and competition. Internal rules on procurement procedures and criteria shall be adopted by the Assembly of Members.
Freedom from taxation based upon Articles 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added taxf1 and in accordance with Articles 50 and 51 of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added taxf2 shall be limited to the value added taxes for such research and development goods and services which are:
in direct relation to the management and services of BBMRI-ERIC; and
closely related to the aims and activities laid down in Article 3; and
benefiting the entire scientific community; and
exceeding the value of EUR 250; and
wholly remunerated and procured by BBMRI-ERIC.
Procurement by individual members shall not benefit from tax exemptions. No further limits shall apply.