# 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, Article 49: Non-eligible costs

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

1. The following costs relating to the implementation of the project shall not be considered eligible:
(a) debts and debt service charges (interest);
(b) provisions for losses or liabilities;
(c) costs declared by the beneficiary and already financed by the Union budget;
(d) purchases of land or buildings for an amount exceeding 10 % of the eligible expenditure of the project concerned;
(e) exchange-rate losses;
(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;
(g) loans to third parties;
(h) fines, financial penalties and expenses of litigation;
(i) contributions in kind as defined in Article 14(1).
2. Pursuant to Article 4 a programme may declare other categories of costs as ineligible.

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Source: https://www.legislation.gov.uk/eur/2014/897/article/49 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-897/article-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.