Taking into account the specific nature of the objectives and activities covered by this Regulation, it should be made clear, in calls for proposals, that, for activities which can be carried out by both public and private bodies and entities, the non-deductible VAT incurred by public bodies and entities is to be eligible, in so far as it is paid in respect of the implementation of activities, such as training or awareness-raising, which cannot be considered as the exercise of public authority.
Agus cineál sonrach na gcuspóirí agus na ngníomhaíochtaí a chumhdaítear leis an Rialachán seo á chur san áireamh, ba cheart a shoiléiriú sna glaonna ar thograí, maidir le gníomhaíochtaí atá indéanta ag comhlachtaí agus eintitis phoiblí agus phríobháideacha araon, go mbeidh CBL nach bhfuil inasbhainte a ghearrtar ar chomhlachtaí agus eintitis phoiblí incháilithe, a mhéid a íoctar é le haghaidh gníomhaíochtaí cur chun feidhme, amhail oiliúint nó ardú feasachta, nach féidir a mheas mar fheidhmiú údaráis phoiblí.