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    Will VAT be eligible for an organisation within an EU-member state?

    CliffVC
    CliffVC edited question
      CliffVC

      In line with the second subparagraph of Article 8(7) of the CEF Regulation and Article 126(3)(c) of the Financial Regulation, VAT paid by beneficiaries of grants awarded following this call for proposals is eligible except:

      deductible VAT (VAT paid by the beneficiary for the implementation of taxed activities or

      exempt activities with right of deduction);

      VAT paid for the implementation of activities engaged in as a public authority by the

      beneficiary where it is a Member State, regional or local government authority of a

      Member State or another body governed by public law of a Member State. Considering

      that beneficiaries that are public bodies of Member States are expected to carry out

      activities as public authorities (to exercise prerogatives of public powers), VAT paid by

      beneficiaries that are public bodies established in Member States is, in principle, ineligible.

      CliffVC answered

         

        Glossary

        ANSP Air Navigation Service Provider
        ATM Air Traffic Management
        AO Airport Operator
        AU Airspace User
        CA Cooperative Arrangement
        CEF Connecting Europe Facility
        CfP Call for Proposals
        DLS Data Link Services
        DP Deployment Programme
        EASCG European ATM Standards Coordination Group
        EASA European Aviation Safety Agency
        EC European Commission
        EDA European Defence Agency
        ESSIP European Single Sky Implementation
        EUROCAE European Organisation for Civil Aviation Equipment
        FUA Flexible Use of Airspace
        IDSG Interim Deployment Steering Group
        INEA Innovation and Networks Executive Agency
        LO Liaison Officer
        MD Managing Director of the SESAR Deployment Manager
        NM Network Manager
        NOP Network Operations Plan
        NSA National Safety Authority
        PDP Preliminary Deployment Programme
        PRB Performance Review Body
        SESAR Single European Sky ATM Research
        SB Supervisory Board of the SESAR Deployment Manager
        SCP Stakeholders’ Consultation Platform of the SESAR Deployment Manager
        SDM SESAR Deployment Manager
        SG Steering Group of the SCP
        TS Thematic Sub-Group (=”Expert Group”) of SCP