urges the Commission to clarify to Member States the notion of recoverable VAT by providing guidance in particular for public beneficiaries, small and medium enterprises, to avoid different interpretation of the term 'non-recoverable' VAT and avoid a sub-optimal use of EU funds;
poziva jo tudi, naj jim svetuje in pojasni koncept povračljivega DDV, zlasti javnim upravičencem ter malim in srednjim podjetjem, da bi preprečila različne razlage nepovračljivega DDV in neoptimalno rabo sredstev EU;