Eligibility of expenditure. 1. Each project partner can only report eligible expenditure. In order to be deemed eligible, the reported expenditure of each project partner shall:
a. relate to activities and costs which are carried out, incurred, and paid from the date of the Approval Decision to the project end date as indicated in the application form;
b. relate to activities set out in the application form which are necessary for carrying out the project and achieving the project’s objectives, outputs and results, and are included in the budget of the application form;
c. be reasonable, justified, and comply with the applicable EU and programme rules. In the absence of rules set at EU or programme level or in areas that are not precisely regulated national or institutional rules in accordance with the principles of sound financial management apply;
d. be incurred and paid out by the project partner and be substantiated by proper evidence allowing identification and checking;
e. be identifiable, verifiable, plausible, determined in accordance with the relevant accounting principles, and recorded in a separate accounting system or with an adequate accounting code;
f. be verified by a first level controller in accordance with Regulation (EU) no 1303/2013, Article 125(4).
2. By derogation to Article 4.1 (a) to (e), simplified costs options may be indicated in the programme manual and have to be applied accordingly by each project partner.
3. In case a project partner does not comply with the eligibility rules, the lead partner and/or the programme authorities may impose corrective measure which have to be implemented by the concerned partner. Those corrective measures can lead to the exclusion of any ineligible expenditure and to the request for repayment of all or part of the concerned subsidy.
Eligibility of expenditure. (1) In the event of decentralised management, notwithstanding accreditations by the competent accrediting officer and the national authorising officer, contracts and addenda signed, expenditure incurred and payments made by the national authorities shall not be eligible for funding under IPA prior to the conferral of management by the Commission on the concerned structures and authorities. The end date for the eligibility of expenditure shall be laid down in Financing Agreements, where necessary.
(2) By way of derogation from paragraph 1,
a) technical assistance to support the setting up of management and control systems may be eligible prior to the initial conferral of management, for expenditure incurred after 1 January 2007;
b) expenditure following the launch of calls for proposals or calls for tenders may also be eligible if the call is launched prior to the initial conferral of management, subject to this initial conferral of management being in place within the time limits defined in a reserve clause to be inserted in the operations or calls concerned, and subject to prior approval of the documents concerned by the Commission. The calls for proposal or calls for tender concerned may be cancelled or modified depending on the decision on conferral of management.
(3) Expenditure financed under IPA shall not be the subject of any other financing under the Community budget.
(4) In addition to paragraph 1 to 3 above, more detailed rules on eligibility of expenditure may be set out in Financing Agreements or Sectoral Agreements.
Eligibility of expenditure. Article 5.1. The period of eligibility of expenditure shall start on the date of signature of this contract and end on the final date of implementation set out in Article 2 of this contract.
Article 5.2. The eligible expenditure shall be that incurred by the Project Promoter and/or Project Partners, which meet the criteria laid down in Article 8.2 of the Regulation and fall within the categories and conditions for direct eligible expenditure referred to in Article 8.3 of the Regulation, as well as in the categories of indirect costs, in accordance with Article 8.5 of the Regulation.
Article 5.3. Expenditure shall be considered eligible if it falls within the categories of eligible expenditure referred to in Article 8 of the Regulation, complies with the provisions of Article 8.12 of the Regulation as to the justification for the expenditure incurred and meets the criteria laid down in Article 8.2 of the Regulation, namely: they have been made (invoiced and paid) between the starting date and the final date of eligibility of expenditure, as provided for in the contract; exceptionally, expenditure invoiced in the last month of eligibility and paid within 30 days of the final date of eligibility of expenditure will be considered eligible; are related to the subject-matter of the contract and are mentioned in the detailed budget of the project application; are proportionate and necessary for the implementation of the initiative; they are used solely for the purpose of achieving the objective(s) of the initiative and the achievement of the expected results, in accordance with the principles of economy, efficiency and effectiveness; they are identifiable and verifiable, in particular by being included in the accounting records of the Promoter or Project Partner and determined in accordance with the accounting standards applicable in the country where the Promoter or Project Partner is established according to generally accepted accounting principles; comply with the requirements of applicable tax and social legislation in force. Ineligible expenditure and expenditure related to activities carried out after the expiry of the eligibility period will be borne by the Project Promoter's own budgets or by the partner, under the conditions set out in the Partnership Agreement.
Article 5.4. Expenditure shall be deemed to have been incurred where the cost has been invoiced, paid, the object of the expenditure has been delivered (in the case of supplies) or executed (in t...
Eligibility of expenditure. In the event of decentralised management, notwithstanding accreditations by the competent accrediting officer and the national authorising officer, contracts and addenda signed, expenditure incurred and payments made by the national au- thorities shall not be eligible for funding under IPA prior to the conferral of management by the Commission on the concer- xxx structures and authorities. The end date for the eligibility of expenditure shall be laid down in Financing Agreements, where necessary.
Eligibility of expenditure. 1. Expenditure paid earlier than the date of conferral of management shall in no case be eligible with the exception of technical assistance and general costs, covered by the technical assistance measure of the IPARD Programme and the activities referred to in paragraph 6(c).
2. Expenditure shall be eligible if it is in accordance with the principles of sound financial management and, in particular, of economy and cost-effectiveness.
3. The [Candidate Country] shall notify the Commission of the rules for eligibility of expenditure for each measure. It shall also notify the Commission of the costs explicitly provided for in the standard contract(s) for each measure as issued by the IPARD Agency to beneficiaries. The Commission shall notify the [Candidate Country] of its acceptance or otherwise of the proposed rules within three months of their receipt but in any case no later than the date when the Commission Decision conferring management of aid provided for in Article 25 is taken. The rules and costs shall be applicable thereafter.
4. The following expenditure shall not be eligible under the IPARD Programme:
(a) taxes, including value added taxes;
(b) customs and import duties, or any other charges;
(c) purchase, rent or leasing of land and existing buildings, irrespective of whether the lease results in ownership being transferred to the lessee;
(d) fines, financial penalties and expenses of litigation;
(e) operating costs;
(f) second hand machinery and equipment;
(g) bank charges, costs of guarantees and similar charges;
(h) conversion costs, charges and exchange losses associated with the IPARD euro account, as well as other purely financial expenses;
(i) contributions in kind;
(j) the purchase of agricultural production rights, animals, annual plants and their planting;
(k) any maintenance, depreciation and rental costs;
(l) any cost incurred by public administration in managing and implementing assistance, namely those of the Operating Structure and, in particular, overheads, rentals and salaries of staff employed on activities of management, implementation, monitoring and control. By way of derogation from sub-paragraphs (c) and (e) the items mentioned in those sub-paragraphs may be eligible under measures "preparation and implementation of local rural development strategies" and "support for the setting-up of producer groups".
5. Unless the Commission expressly and explicitly decides otherwise the following expenditure is also not eligible:
(a) the...
Eligibility of expenditure. 1. Expenditure that qualifies for co-financing from the Programme funds consists exclusively of eligible expenditure. Rules for eligibility are laid down in the Programme Manual.
2. The eligible project phases for expenditure generated and paid by the project are laid down in the project data and defined in the Programme Manual.
Eligibility of expenditure. By way of derogation from Article 17(3)(b) and (4) of Regulation (EU) No 514/2014, expenditure shall be eligible where it has been paid by the Responsible Authority before the Responsible Authority's formal designation in accordance with Article 13 of this Agreement, provided that the management and control systems applied before are essentially the same as the ones in force after the formal designation of the Responsible Authority.
Eligibility of expenditure. Article 5.1. The period of eligibility of expenditure shall start on the date of signature of this contract and end on the final date of implementation set out in Article 2 of this contract.
Article 5.2. The eligible expenditure shall be that incurred by the Project Promoter and/or Project Partners, which meet the criteria laid down in Article 8.2 of the Regulation and fall within the categories and conditions for direct eligible expenditure referred to in Article 8.3 of the Regulation, as well as in the categories of indirect costs, in accordance with Article 8.5 of the Regulation.
Article 5.3. Expenditure shall be considered eligible if it falls within the categories of eligible expenditure referred to in Article 8 of the Regulation, complies with the provisions of Article
Eligibility of expenditure. Expenditure that qualifies for a subsidy under Article 2 of this contract shall exclusively consist of eligible costs needed for implementing activities and producing deliverables and outputs in line with the approved AF. The eligibility of expenditure for ERDF co-funding is regulated in the European Structural and Investment Funds Regulations (Articles 63 to 67 of the CPR, Chapter V of the ERDF Regulation), as well as in the programme´s eligibility rules as included in the programme manual based thereon. Only expenditure incurred and paid by the PPs is eligible for ERDF co-financing, except for expenditure calculated as lump sums or on a flat rate basis. The LP undertakes to carefully analyse and adhere to those eligibility rules and principles and to contractually forward this obligation to its project partners. Non-compliance with the relevant rules could lead the programme authorities to take corrective measures and exclude ineligible expenditure from the project budget. It is hereby made explicit that the partners must not make use of funds from other programmes co-financed by the EU to finance the eligible costs related to the present project (no double financing for the same actions). The eligibility period for costs incurred for the project is defined in the project data and according to the information provided in the Programme manual and must be respected by the partners.
Eligibility of expenditure. 2.2.1 Expenditure shall not be incurred prior the date fixed in point 1.3.5
