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EUROBRD Guide

 

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GENERAL CONDITIONS FOR ELIGIBILITY
In order to be eligible, the expenses must cumulatively fulfil the following conditions:
  • To be effectively paid by the beneficiary, between January 1st 2007 and December 31st 2015, unless the management authority decides otherwise through the financing agreement.
  • To be supported by attached invoices, according to the provisions of the national legislation or by other accounting documents with proving value, equivalent to invoices, based upon which the expenses shall be audited and identified.
  • To comply with the provisions of the financing agreement, signed by the management authority or the intermediary body, for and on behalf of such, for approval of the operation
  • To be compliant with the provisions of the national and EU law.
According to the provisions of Art.87 of the European Union Treaty For operations subject to state aid, to the conditions that an expense must fulfil in order to be eligible the national and EU specific provisions regarding state aid applicable shall be added, to the extent to which such are more stringent.
By derogation from the provisions of Art. 87 of the European Union Treaty Expenses within state aid schemes are eligible according to the provisions of art. 78 of the Council Regulation no. 1083/2006.Expenses regarding the financial engineering instruments are eligible according to art. 78 of the Council Regulation no. 1083/2006 and art. 43-36 of the Commission Regulation no. 1828/2006.

 

ARE eligible

 The contribution in kind may be regarded as eligible expense if it is under the form of land, buildings, equipment, materials. In such case, it is considered as a beneficiary’s own expense and it shall not cumulatively exceed 20% of the beneficiary’s total contribution, established through the financing agreement. For land, buildings and equipment, the value shall be certified by an authorised independent evaluator. For buildings and equipment, such must be an integral and inseparable part of the operation’s result. Land and buildings must be unencumbered and shall not be subject to any pending litigations.

Other categories of expenses: amortization, general administration expenses, cost of land acquisition.
 

ARE NOT eligible

 Categories which are not eligible, among which:
the VAT, interest and other loan related commissions, collateral expenses arising within a leasing contract, acquisition of second-hand equipment, fines, penalties and court charges.
PROCEDURES The Management Authorities shall establish specific procedures in order to verify and confirm the eligibility of expenses made.



NOTE:
This is general information;
for more details, see Government Decision 759/2007 and the documentation related to each OP.