# Commission Implementing Decision (EU) 2015/2097 of 26 October 2015 on setting up the Integrated Carbon Observation System European Research Infrastructure Consortium (ICOS ERIC) (Text with EEA relevance), Article 22: Procurement policy and tax exemption

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

1. ICOS ERIC shall treat procurement candidates and tenderers equally and in non-discriminatory way, independent of whether or not they are established in the European Union. The procurement policy of ICOS ERIC shall follow the principles of transparency, non- discrimination and competition.
2. The Director-General shall be responsible for all ICOS ERIC procurements. Tenders shall be publicised on the ICOS ERIC website and in the Members' and Observers' territories. The decision to award procurement shall be publicised and include a full justification. ICOS ERIC shall establish its own procurement policy.
3. Procurement by Members and Observers concerning ICOS ERIC activities shall be done in such a way that due consideration is given to ICOS ERIC needs, technical requirements and specifications issued by the relevant bodies.
4. ICOS ERIC procurement policy shall be used for the entire ICOS RI where feasible.
5. Tax exemptions based on Article 143(1)(g) and Article 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 ICOS ERIC, exceed the value of EUR 250, and are wholly paid and procured by the ICOS ERIC. The tax exemptions shall apply to non-economic activities. They shall not apply to economic activities. Procurement by individual Members shall not benefit from these exemptions. No further limits shall apply.

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Source: https://www.legislation.gov.uk/eudn/2015/2097/annex/article/22 (the official version)
Page: https://openlegislation.uk/eu-decision-2015-2097/annex/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.