Accordingly it should only be in cases where financial instruments are combined with grants that the way in which VAT is taken into account at the level of the final recipient should be relevant for the purposes of determining eligibility of expenditure related to the grant.
Dá réir sin, ba cheart gur i gcásanna ina ndéantar ionstraimí airgeadais a chónascadh le deontais, agus sna cásanna sin amháin, a bheadh an chaoi a gcuirtear CBL san áireamh ar leibhéal an fhaighteora deiridh ábhartha chun incháilitheacht an chaiteachais a bhaineann le deontas a chinneadh.