Division Article 21 Taxes

VAT exemption based on Articles 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC^f1 shall apply to purchases made by Euro-Argo ERIC for its non-economic activities, not for economic activities undertaken. The VAT exemption shall be applied for purchases made for the scientific, technical and administrative operations undertaken by Euro-Argo ERIC in line with its objectives. This shall include expenses for the housing of Euro-Argo ERIC for official use and expenses for conferences, workshops and meetings held by Euro-Argo ERIC and directly linked to its non-economic activities. However travel and accommodation expenses shall not be covered by the VAT exemption, and purchases below EUR 300 will not be considered for VAT exemption.