{
  "url": "https://openlegislation.uk/eu-decision-2014-176/article-5",
  "json_url": "https://openlegislation.uk/eu-decision-2014-176/article-5.json",
  "legislation": "eudn/2014/176",
  "legislation_title": "Commission Implementing Decision of 27 March 2014 as regards a Union financial contribution towards a coordinated control plan with a view to establishing the prevalence of fraudulent practices in the marketing of certain foods (notified under document C(2014) 1912) (2014/176/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-176",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Currency and conversion rate",
  "text": "1. The expenditure submitted by the Member States for a financial contribution by the Union shall be expressed in euro and shall exclude value added tax and all other taxes.\n2. Where the expenditure of a Member State is in a currency other than the euro, the Member State concerned shall convert it into euro by applying the most recent exchange rate set by the European Central Bank, prior to the first day of the month in which the application is submitted by the Member State.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/176/article/5",
    "retrieved_at": "2026-11-01T15:14:49.906286+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."
}