{
  "url": "https://openlegislation.uk/eu-decision-2014-526/annex/article-23",
  "json_url": "https://openlegislation.uk/eu-decision-2014-526/annex/article-23.json",
  "legislation": "eudn/2014/526",
  "legislation_title": "Commission Implementing Decision of 6 August 2014 setting up the Digital Research Infrastructure for the Arts and Humanities as a European Research Infrastructure Consortium (DARIAH ERIC) (2014/526/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-526",
  "path": "annex/article/23",
  "kind": "article",
  "number": "23",
  "heading": "Procurement policy and VAT exemption",
  "text": "1. DARIAH ERIC shall follow the principles of relevant European Union Public Procurement Directives and subsequent applicable national legislation.\n2. Procurement by Members and Observers concerning DARIAH ERIC activities shall be done in such a way that due consideration is given to DARIAH ERIC needs, technical requirements and specifications issued by the relevant bodies.\n3. VAT exemption based on Articles 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC and in accordance with Articles 50 and 51 of Council Implementing Regulation (EU) No 282/2011, shall be limited to the value added tax for such goods and services which are for official use by DARIAH ERIC, exceed the value of EUR 150, and are wholly paid and procured by DARIAH ERIC. Procurement by individual Members shall not benefit from these exemptions.\n4. VAT exemption shall apply to non-economic activities, not to economic activities.\n5. VAT exemption shall be applied to goods and services for the scientific, technical and administrative operations undertaken by DARIAH ERIC in line with its principal tasks. This also includes expenses for conferences, workshops and meetings directly linked to the official activities of DARIAH ERIC. However travel and accommodation expenses shall not be covered by VAT exemption.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/526/annex/article/23",
    "retrieved_at": "2026-11-01T15:14:40.214263+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."
}