# Commission Regulation (EC) No 1737/2006 of 7 November 2006 laying down detailed rules for the implementation of Regulation (EC) No 2152/2003 of the European Parliament and of the Council concerning monitoring of forests and environmental interactions in the Community, Article 31: Value-added tax

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

Value added tax (VAT) shall be considered eligible when the competent body is not in a position to recover the VAT paid under the national programme.
The competent body shall provide a declaration from the relevant national authorities that VAT could not be recovered for the assets and services required for the measures carried out under the national programmes.

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Source: https://www.legislation.gov.uk/eur/2006/1737/article/31 (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-1737/article-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.