# Commission Regulation (EC) No 391/2007 of 11 April 2007 laying down detailed rules for the implementation of Council Regulation (EC) No 861/2006 as regards the expenditure incurred by Member States in implementing the monitoring and control systems applicable to the Common Fisheries Policy, Article 7: Non-eligible expenditure

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

1. Expenditure shall not be eligible if incurred before January 1 of the year in which the annual fisheries control programme is submitted to the Commission.
In case of projects co-financed under several successive Commission decisions, the first subparagraph shall apply only with regard to the first Commission decision approving the projects concerned.
2. Expenditure for which reimbursement has not been claimed within the time specified in Article 11 paragraph 1 shall be considered as ineligible.
3. Value added tax (VAT) shall not be eligible for reimbursement.
4. An indicative list of non-eligible expenditure items is set out in Annex V.

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Source: https://www.legislation.gov.uk/eur/2007/391/article/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-391/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.