commiss regul ec januari lai special detail rule implement council regul ec elig expenditur context measur part financ cohes fund commiss european commun regard treati establish european commun regard council regul ec establish cohes fund amend regul ec articl annex ii thereto regul ec cohes fund part financ project preliminari studi technic support measur condit measur elig implement elig rule set standardis text annex iv decis grant aid ensur measur part financ cohes fund receiv uniform treatment common rule laid elig relev expenditur rule period elig categori elig expenditur regul ec stipul commiss approv propos project meet criteria guarante high qualiti compat commun polici rule award public contract competit rule set replac annex iv commiss decis grant aid cohes fund project approv commiss decis entri forc regul adopt regul chapter gener provis articl scope regul lai common rule determin elig expenditur measur provid articl regul ec part financ cohes fund articl bodi respons implement quot bodi respons implement quot refer articl regul ec public privat bodi respons organis tender project bodi design commiss decis grant aid cohes fund hereinaft call quot commiss decis quot chang bodi respons implement approv commiss articl quot implement project quot quot period implement quot implement project cover stage preliminari plan complet approv project includ relev public measur preliminari plan includ studi altern project restrict commiss decis stage implement implement phase project cover period stage implement complet point project fulli oper materi object adopt commiss decis complet articl transpar documentari evid expenditur incur bodi respons implement base legal bind contract agreement document support document produc concess holder license implement project subject requir inspect monitor bodi respons implement articl expenditur incur expenditur account payment commun assist incur period elig defin commiss decis accord articl commiss regul ec directli relat project expenditur relat payment certifi member state made behalf case concess concess holder bodi respons implement deleg implement project support receipt invoic account document equival prob quot account document equival prob quot mean document submit bodi respons implement prove book entri true fair view transact made accord standard account practic case concess certif respons author work carri term progress indic work concess contract constitut account document equival prob author design member state accord articl annex ii regul ec articl complet project applic assist respect project materi complet time applic submit consid elig articl initi time limit elig expenditur incur elig assist date commiss receiv complet applic applic consid complet inform requir articl regul ec start period elig fix commiss decis approv project expenditur paid date elig substanti modif materi compon project request expenditur relat addit extend physic compon elig date commiss receiv request amend start period elig expenditur relat addit extend physic compon commiss decis approv modif expenditur incur date elig articl end elig period final date elig relat payment made bodi respons implement final date elig fix commiss decis chapter elig expenditur articl categori elig expenditur subject qualif set chapter categori elig expenditur expenditur relat plan design land purchas site prepar construct equip project manag expenditur public inform measur undertaken pursuant commiss decis ec articl categori expenditur categori expenditur elig provid commiss decis chapter ad tax tax charg articl ad tax ad tax vat consid elig expenditur genuin definit born bodi respons implement vat recover mean consid elig recov bodi respons implement final beneficiari final beneficiari subject flat rate scheme titl xiv council direct eec vat paid consid recover purpos paragraph circumst commun part financ exce total elig expenditur exclud vat articl tax charg levi tax charg direct tax social secur contribut salari wage aris commun part financ constitut elig expenditur genuin definit born bodi respons implement chapter expenditur relat plan design measur articl elig expenditur expenditur relat plan expertis design elig provid expenditur directli link project specif approv commiss decis case set articl articl compat cost project cover singl work contract bodi respons implement carri function account cost assign transpar separ project account system base account document document equival prob articl expenditur incur public author plan design measur employe public author involv activ refer articl expenditur accept commiss elig duli justifi case requir met employe temporarili left statutori employ public author emploi formal decis author respons undertak task refer articl expenditur base contract relat project contract relat project cost alloc transpar manner expenditur directli link individu project concern contract limit time exce time limit set implement project task implement contract cover gener administr function articl chapter purchas land right access articl purchas land built cost purchas land built elig requir met purchas land indispens implement project purchas land exce elig expenditur project case duli justifi bodi respons implement certif obtain independ qualifi valuer duli authoris offici bodi confirm purchas price exce market purchas land approv commiss decis nation rule laid avoid specul compli expenditur purchas land complet project remain forestri agricultur elig commiss decis articl purchas land develop facil purchas land develop facil elig specif justifi approv commiss decis articl purchas land public ownership ownership bodi respons implement cost land own bodi respons implement purchas land own public administr elig articl compulsori purchas articl appli case compulsori purchas specif charg relat compulsori purchas order expert valuat legal assist temporari leas arrang land concern elig articl right access expenditur right access project site implement elig indispens implement project specif approv commiss decis grant assist includ compens lost harvest repair damag chapter purchas build site prepar construct articl purchas real estat cost purchas real estat mean build construct land built elig exist properti suit specif oper project certif obtain qualifi independ expert offici bodi confirm price exce market certif attest build compli nation legisl point compli bodi respons implement project intend correct preced year build receiv nation commun assist give rise duplic structur fund part financ purchas cohes fund financ project real estat purpos period commiss decis cost real estat own bodi respons implement project purchas real estat own public administr elig articl site prepar construct expenditur site prepar construct essenti implement project elig bodi respons implement undertak site prepar construct work part thereof account cost assign transpar separ project account system base account document document equival prob case public employe involv cover articl elig cost includ cost born date articl relat directli project elig cost includ categori labour cost gross wage salari charg durabl equip construct cost product implement project overhead cost specif justifi assign fairli accord gener recognis account standard overhead charg bodi respons implement public author cost assess market price chapter purchas leas equip intang asset articl durabl equip part capit expenditur measur expenditur purchas construct plant equip perman instal fix project elig provid includ inventori durabl equip bodi respons implement treat capit expenditur accord standard account convent prejudic articl leas equip refer paragraph regard part oper cost elig articl purchas intang asset purchas intang asset patent elig implement project articl durabl equip implement measur bodi respons implement carri account part site prepar construct work expenditur purchas product durabl equip implement phase project elig concern heavi construct machineri offic type equip durabl equip special purchas produc implement project consid elig econom scrap commiss decis includ specif provis effect articl durabl equip administr purpos relat implement measur expenditur purchas leas durabl equip administr purpos elig prejudic articl expenditur purchas leas equip public author pursuit monitor supervis work elig chapter cost incur manag implement monitor inspect measur articl gener administr expens gener administr expenditur bodi respons implement measur elig articl expenditur incur public author expenditur incur public author manag implement monitor inspect measur measur salari establish nation local offici elig articl expenditur subcontract measur measur subcontract duli justifi expenditur relat financi materi monitor audit spot inspect project elig context implement horizont duti manag implement monitor control duli justifi subcontract expenditur elig limit laid articl regul ec chapter financi charg legal expens articl financi charg debt interest charg financi oper exchang cost pure financi cost elig articl fine financi penalti expenditur disput prejudic articl commiss regul ec legal cost fine financi penalti expenditur disput elig articl account audit fee account audit fee elig directli link oper prepar implement relat administr statutori requir articl special financ techniqu prejudic articl cost financ techniqu impli purchas equip leas consid elig justifi approv commiss decis provid transfer ownership bodi respons implement take place payment balanc articl lawyer fee notari fee cost expert technic financi advic lawyer fee notari fee cost expert technic financi advic elig directli relat oper prepar implement chapter type expenditur articl oper expenditur run cost assist project oper cost project group project elig derog paragraph train oper personnel test project equip regard elig expenditur period defin commiss decis articl public inform measur expenditur public inform measur undertaken pursuant decis ec elig articl car park cohes fund contribut construct indoor outdoor car park lot indispens specif approv commiss decis articl purchas hand equip cost purchas hand equip elig condit prejudic applic stricter nation rule seller equip provid declar state origin confirm point previou year purchas aid nation commun grant price equip exce market lower cost similar equip equip characterist requir oper compli applic rule articl subcontract prejudic applic stricter nation rule expenditur relat subcontract elig subcontract result increas cost implement project commensur ad subcontract contract conclud intermedi consult payment defin percentag total cost payment justifi bodi respons implement refer real work servic provid subcontractor undertak provid audit inspect bodi inform subcontract work chapter expenditur incur relat monitor committe ad hoc meet computeris manag monitor system articl organis meet monitor committe prejudic articl expenditur incur organis mandatori meet monitor committe provid articl annex ii regul ec elig present support document expenditur refer paragraph admiss relat categori cost interpret servic hire meet room rental audio visual electron equip provis document relat facil fee particip expert travel cost salari allow public author employe paid organis monitor committe elig fix equip monitor purpos elig specif allow commiss decis technic assist articl meet request commiss monitor committe articl appli organis ad hoc meet request commiss monitor committe articl comput system manag monitor cost entail purchas instal computeris manag monitor system elig limit laid commiss decis articl entri forc regul enter forc dai public offici journal european commun appli project approv commiss decis articl regul ec entri forc regul bind entireti directli applic member state brussel januari commiss michel barnier member commiss oj oj oj oj oj oj