Common use of Specific cases Clause in Contracts

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. 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 grant31 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 31 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.