{
  "url": "https://openlegislation.uk/eu-decision-2014-261/annex/chapter-5/division-3",
  "json_url": "https://openlegislation.uk/eu-decision-2014-261/annex/chapter-5/division-3.json",
  "legislation": "eudn/2014/261",
  "legislation_title": "Commission Implementing Decision of 5 May 2014 on setting up Euro-Argo Research Infrastructure as a European Research Infrastructure Consortium (Euro-Argo ERIC) (2014/261/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-261",
  "path": "annex/chapter/5/division/3",
  "kind": "division",
  "number": "Article 21",
  "heading": "Taxes",
  "text": "VAT exemption based on Articles 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 347, 11.12.2006, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/261/annex/chapter/5/division/3",
    "retrieved_at": "2026-11-01T15:14:47.316986+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."
}