Article 34 Non-eligible costs at joint operational programme level

The following costs relating to the implementation of the joint operational programme by the Joint Managing Authority shall not be considered eligible as technical assistance costs:

1. (a)

   debts and provisions for losses or debts;

2. (b)

   interest owed;

3. (c)

   items already financed in another framework;

4. (d)

   purchases of land or buildings;

5. (e)

   exchange-rate losses;

6. (f)

   taxes, including VAT, unless the Joint Managing Authority cannot reclaim them and the applicable regulations authorise coverage of taxes;

7. (g)

   loans to third parties;

8. (h)

   fines.