In particular with regard to the eligibility conditions of value added tax (VAT) paid by grant beneficiaries, the eligibility of VAT should not depend on the legal status of the beneficiaries for activities which can be carried out by private and public bodies and entities under the same legal conditions.
Go háirithe maidir le coinníollacha incháilitheachta na cánach breisluacha (CBL) a íocann tairbhithe na ndeontas, níor cheart go mbeadh incháilitheacht CBL ag brath ar stádas dlíthiúil na dtairbhithe i dtaca le gníomhaíochtaí a mbeadh eintitis phríobháideacha agus phoiblí in ann a dhéanamh faoi na dálaí dlíthiúla céanna.