Specific cases. Supplies and consumables which were already in the stock of the beneficiary may be eligible as a direct cost if they are used for the action and fit the definition of direct costs under Article 6.2. Internally invoiced costs — Sometimes the use of certain resources is shared between different units of the same legal entity, and the costs of their use are charged through internal invoices. This type of costs may be eligible if their use for the project and the usage is properly recorded. Internally invoiced personnel costs for project specific activities may be eligible if the time worked on the project is substantiated by records covering all the workable time of the relevant personnel. The eligible hourly rate must be calculated based on the actual cost for salaries and social charges incurred by the beneficiary. Internal invoices must not include indirect costs elements or profit margin or mark-up.
Specific cases. Non-identifiable VAT — In exceptional cases where the beneficiary cannot identify the VAT charged by the supplier (e.g. small non-EU invoices), the full purchase price can be recorded in the accounts, since non-identifiable VAT is not deductible. VAT is thus eligible. − costs incurred during the suspension of the implementation of the action Example: Action is suspended and one of the beneficiaries continues working on it after the date of the suspension − costs declared under another EU or Euratom grant (i.e. double funding). This includes: − costs funded directly by EU programmes managed by the Commission or Executive Agencies (e.g. other Horizon 2020 grants) − costs managed/funded/awarded by Member States but co-funded with EU/Euratom funds (e.g. European Structural and Investment Funds (ESIF)) − costs for grants awarded/funded/managed by other EU, international or national bodies and co-funded with EU/Euratom funds (e.g. Joint Undertakings, Article 185 TFEU bodies) − if a beneficiary is receiving an operating grant32 from the EU/Euratom (i.e. a grant to finance its functioning), then the indirect costs of that beneficiary are not eligible and the 25% flat-rate should not be applied. Examples (operating grants): Grants awarded to support the running costs of certain institutions pursuing an aim of European interest, such as: College of Europe, European Standards bodies (CEN, CENELEC, ETSI). 32 For the definition, see Article 121(1)(b) of the Financial Regulation: ‘operating grant’ means direct financial contribution, by way of donation, from the budget in order to finance the functioning of a body which pursues an aim of general EU interest or has an objective forming part of and supporting an EU policy.
Specific cases. Equipment not used exclusively for the action — If the beneficiary does not use the equipment, assets, etc. exclusively for the action, only the part of the equipment’s or asset’s ‘working time’ for the action may be charged (i.e. the percentage of actual use and time used for the action). The amount of use (percentage and time used) must be auditable (i.e. the hours that the equipment has been used for the project must be recorded).
Specific cases. Legal representation/authority over: Minor Adult under protection (temporary or permanent guardianship –judicial protection, etc.) Represented by: Last name First name Acting in their capacity as: Address Mobile phone number Email
Specific cases. As a limited exception to the general principle set out in paragraph (A) above, the Indemnification Date shall:
Specific cases a) If the deceased holder or joint holder was at least 70 on the eve of the accident, the indemnity as stipulated in article 2.1 will be reduced by half, including the minimum and maximum amounts.
Specific cases a) Account opened in the name of several private individuals The main indemnity (including the minimum and maximum amounts) shall be reduced by dividing it by the number of joint holders insured on the date of the accident. However, such reduction shall not be applicable if, prior to the accident, a request is submitted to insure only the death of one of the holders, appointed by name. Payment of the indemnity shall then be made according to the afore-mentioned provisions as stipulated in the article “Amount of the payment”.
Specific cases. For in-kind contributions provided by third parties free of charge and costs of linked third parties, eligible direct costs must be actually incurred by the third party. − incurred during the action duration (i.e. the generating event that triggers the costs must take place during the duration of the action). The duration of the action is the period running from the starting date of the action to the end date of the action (see Article 3).
Specific cases. Teleworking may be accepted if it is the beneficiary’s usual practice (i.e. if clear rules are available). The system in place must make it possible to both identify and record the productive hours worked for the action. Costs of benefits in-kind to personnel (company car, vouchers, etc.) may be accepted if they are justified and in conformity with the beneficiary’s usual remuneration practices. Like all costs, they must fulfil the eligibility conditions set out in Article 6. In general, recruitment costs are not eligible as direct personnel costs, because the beneficiary is required to have the necessary human resources. If a beneficiary needs to recruit additional personnel during the action duration, the related costs would be considered part of the entity’s normal indirect costs, which under Horizon 2020 are covered by a 25 % flat-rate of the eligible direct costs. ERC Grants are an exception to this rule: there, recruitment costs are eligible as direct costs because recruitment is one of the action’s activities.
Specific cases. Tourist/Holiday Residences The property is leased with the manager of the residence In this case, the status of the Owner in the context of the present agreement will be assigned the level “Bronze”, “Silver” or “Gold” AND one Snowflake. Under no circumstances will he or she be able to qualify for any other status.
