# Commission Implementing Decision (EU) 2015/1478 of 19 August 2015 on setting up the European Spallation Source as a European Research Infrastructure Consortium (European Spallation Source ERIC) (Text with EEA relevance), Article 15: Procurement policy and tax exemption

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

1. The Council shall establish detailed rules on procurement procedures and criteria which the Organisation shall be obliged to follow. This procurement policy shall respect the principles of transparency, proportionality, mutual recognition, equal treatment and non-discrimination.
2. VAT exemptions 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 purchases by the Organisation and by members of the Organisation which are for the official and exclusive use by the Organisation, provided that such purchase is made solely for the non-economic activities of the Organisation in line with its activities. VAT exemptions shall be limited to purchases exceeding the value of EUR 300. Excise duty exemptions based on Article 12 of Council Directive 2008/118/EC, shall be limited to purchases by the Organisation which are for the official and exclusive use by the Organisation, provided that such purchase is made solely for the non-economic activities of the Organisation in line with its activities and that the purchase exceeds the value of EUR 300.

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Source: https://www.legislation.gov.uk/eudn/2015/1478/annex/article/15 (the official version)
Page: https://openlegislation.uk/eu-decision-2015-1478/annex/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.