# 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), Division Article 21: Taxes

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eudn/2014/261/annex/chapter/5/division/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2014-261/annex/chapter-5/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.