{
  "url": "https://openlegislation.uk/eu-regulation-2014-897/article-49",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-897/article-49.json",
  "legislation": "eur/2014/897",
  "legislation_title": "Commission Implementing Regulation (EU) No 897/2014 of 18 August 2014 laying down specific provisions for the implementation of cross-border cooperation programmes financed under Regulation (EU) No 232/2014 of the European Parliament and the Council establishing a European Neighbourhood Instrument",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-897",
  "path": "article/49",
  "kind": "article",
  "number": "49",
  "heading": "Non-eligible costs",
  "text": "1. The following costs relating to the implementation of the project shall not be considered eligible:\n(a) debts and debt service charges (interest);\n(b) provisions for losses or liabilities;\n(c) costs declared by the beneficiary and already financed by the Union budget;\n(d) purchases of land or buildings for an amount exceeding 10 % of the eligible expenditure of the project concerned;\n(e) exchange-rate losses;\n(f) duties, taxes and charges, including VAT, except where non-recoverable under the relevant national tax legislation, unless otherwise provided in appropriate provisions negotiated with CBC partner countries;\n(g) loans to third parties;\n(h) fines, financial penalties and expenses of litigation;\n(i) contributions in kind as defined in Article 14(1).\n2. Pursuant to Article 4 a programme may declare other categories of costs as ineligible.",
  "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/2014/897/article/49",
    "retrieved_at": "2026-11-01T14:47:22.620029+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."
}