# Commission Regulation (EC) No 951/2007 of 9 August 2007 laying down implementing rules for cross-border cooperation programmes financed under Regulation (EC) No 1638/2006 of the European Parliament and of the Council laying down general provisions establishing a European Neighbourhood and Partnership Instrument, Article 34: Non-eligible costs at joint operational programme level

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

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:
(a) debts and provisions for losses or debts;
(b) interest owed;
(c) items already financed in another framework;
(d) purchases of land or buildings;
(e) exchange-rate losses;
(f) taxes, including VAT, unless the Joint Managing Authority cannot reclaim them and the applicable regulations authorise coverage of taxes;
(g) loans to third parties;
(h) fines.

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Source: https://www.legislation.gov.uk/eur/2007/951/article/34 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-951/article-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.