Commission Implementing Regulation (EU) No 926/2011Show full title

CHAPTER II ACTIVITIES OF THE LABORATORIES, EXCLUDING THE ORGANISATION OF WORKSHOPS

Article 9 Definition

The activities of the laboratories are defined as being the tasks deriving from their responsibilities laid down in Article 32 of Regulation (EC) No 882/2004.

Article 10 Eligibility

1. Expenditure relating to staff dedicated to the activities of the laboratories, subcontracting, capital equipment, consumables, the shipment of samples for comparative tests, missions, meetings, training activities and overheads shall be eligible under the laboratories’ activities.

2. The expenditure referred to in paragraph 1 shall be eligible within the limits set out in the relevant annual financing decision and in accordance with the eligibility rules set out in Annex II.

3. Laboratories shall submit a written request to the Commission for its prior approval to increase the budget of one of the items (staff, subcontracting, capital equipment, consumables, the shipment of samples for comparative tests, missions, meetings or training activities) and/or one of the activities mentioned in the work programme by more than 10 % and without exceeding the total eligible costs stipulated in the annual financing decision.

Article 11 Submission of reports on the laboratories’ activities

1. Laboratories shall submit, no later than 31 March of calendar year ‘n + 2’, to the Commission the following reports:

(a) a paper version and an electronic version of their financial report drawn up in accordance with Annexes III(a) and III(b);

(b) a technical report of their activities, certified by the laboratory’s technical director.

However, for meetings and training activities, the financial report shall be drawn up and submitted in accordance with Article 16.

The postmark shall serve as proof of the date of posting of the financial and technical reports.

2. Union financial aid may be reduced if the work programme is not effectively and/or entirely executed.

3. If the financial and technical reports are not sent within the time limit provided for in paragraph 1, Union financial aid shall be reduced.

If the submission deadline is exceeded by more than 1 month, Union financial aid shall be reduced by 25 %.

If the submission deadline is exceeded by more than 2 months, Union financial aid shall be reduced by 50 %.

If the submission deadline is exceeded by more than 3 months, Union financial aid shall be reduced by 75 %.

If the submission deadline is exceeded by more than 4 months, Union financial aid shall be reduced by 100 %.

Article 12 Exchange rate for payments in a currency other than the euro

For requests regarding the payment of balances submitted in a currency other than the euro, the Commission shall apply the first exchange rate fixed in March of year ‘n’, as published in the C series of the Official Journal of the European Union.

However, the exchange rate for requests for the payment of balances for meetings and training activities submitted in a currency other than the euro shall be the rate provided for in Article 17.

Article 13 Value-added tax

Non-recoverable value-added tax (VAT) paid by laboratories shall be regarded as eligible expenditure pursuant to this Regulation provided that laboratories submit, together with the financial report provided for in Article 11(1), an attestation from the Ministry of Finance of the relevant Member State or from an equivalent authority confirming that the laboratory is not subject or partially subject to VAT and that its area of activity is not subject to this tax.