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					<dc:identifier>http://www.legislation.gov.uk/eur/2014/236/article/5</dc:identifier><dc:title>Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union's instruments for financing external action</dc:title><dct:alternative>Regulation (EU) No 236/2014 of the European Parliament and of the Council</dct:alternative><dc:description>Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union's instruments for financing external action</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0236-20140101</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2014-01-01</dct:valid>
					
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                  <YEAR>1001</YEAR>
                  <MONTH>01</MONTH>
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               <EXPRESSION_TITLE type="data">
                  <VALUE>Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union's instruments for financing external action </VALUE>
               </EXPRESSION_TITLE>
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               <LANG type="data">
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               <TITLE type="data">
                  <VALUE>Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March 2014 laying down common rules and procedures for the implementation of the Union's instruments for financing external action </VALUE>
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					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2014/236/pdfs/eur_20140236_adopted_en.pdf" Date="2014-03-11" Size="600514"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2014/236/pdfs/eur_20140236_2014-01-01_en.pdf" Date="2014-01-01" Size="256715" Revised="2014-01-01"/> </ukm:Alternatives><ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eur/2014/236/pdfs/eurcs_20140236_en_001.pdf" Date="2015-12-04" Size="314389"/></ukm:CorrectionSlips>
					
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				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2014/236/body" IdURI="http://www.legislation.gov.uk/id/eur/2014/236/body" NumberOfProvisions="18" RestrictStartDate="2014-01-01" RestrictExtent="E+W+S+N.I."><EUTitle DocumentURI="http://www.legislation.gov.uk/eur/2014/236/title/II" IdURI="http://www.legislation.gov.uk/id/eur/2014/236/title/II" NumberOfProvisions="4" id="title-II" RestrictStartDate="2014-01-01" RestrictExtent="E+W+S+N.I."><Number>TITLE II</Number><Title>PROVISIONS ON THE FINANCING METHODS</Title><P1group RestrictStartDate="2014-01-01" RestrictExtent="E+W+S+N.I."><Title>Taxes, duties and charges</Title><P1 DocumentURI="http://www.legislation.gov.uk/eur/2014/236/article/5" IdURI="http://www.legislation.gov.uk/id/eur/2014/236/article/5" id="article-5">
                  <Pnumber>Article 5</Pnumber>
                  <P1para>
                     <Text>The Union's assistance shall not generate or activate the collection of specific taxes, duties or charges.</Text>
                  </P1para>
                  <P1para>
                     <Text>Where applicable, appropriate provisions shall be negotiated with third countries in order to exempt from taxes, custom duties and other fiscal charges the actions implementing the Union's financial assistance. Otherwise, such taxes, duties and charges shall be eligible under the conditions laid down in Regulation (EU, Euratom) No 966/2012.</Text>
                  </P1para>
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