{
  "url": "https://openlegislation.uk/eu-regulation-2006-1737/article-32",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-1737/article-32.json",
  "legislation": "eur/2006/1737",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-1737",
  "path": "article/32",
  "kind": "article",
  "number": "32",
  "heading": "Ineligible costs",
  "text": "1. The following shall not be regarded as eligible:\n(a) any cost incurred for actions which benefit from aid under other Community financial instruments;\n(b) exchange rate losses;\n(c) unnecessary or wasteful outlays;\n(d) distribution expenses and marketing and advertising expenses to promote products or commercial activities;\n(e) any provisions for possible future losses or liabilities;\n(f) any debtor interest and interest on borrowed capital;\n(g) bad debts.\nCertain of the costs referred to in point (d) may, however, be considered eligible as agreed with the Commission.\n2. The non-eligible costs referred to in paragraph 1 shall not be considered by the Commission for the calculation of the total programme cost.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/1737/article/32",
    "retrieved_at": "2026-11-01T14:53:19.930195+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."
}