Article 16 Value Added Tax (VAT)

VAT exemption based on Articles 143(1)(g) and 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 ECRIN-ERIC, exceed the value of EUR 150, and are wholly paid and procured by ECRIN-ERIC. Procurement by individual members shall not benefit from these exemptions. VAT exemption shall apply to non-economic activities, not to economic activities. VAT exemption will be applied to goods and services for the scientific, technical and administrative operations undertaken by ECRIN-ERIC in line with its principal tasks. This also includes expenses for conferences, workshops and meetings directly linked to the official activities of ECRIN-ERIC. However travel and accommodation expenses shall not be covered by VAT exemption.