Poniżej przedstawiam interpretację KE dotyczącą, miedzy innymi kwestii VAT w wydatkach poniesionych poza krajem beneficjenta. Interpretacja dotyczy projektów w ramach TM 2012 (13-14).
"The Manual Revision 2012 – Update 2013-2014 reads in Section 5.13. Twinning Costs not covered by the EU reads, article 6, that:
“MS expert fees or any other expenses related to MS experts input performed outside the BC are not eligible under the Twinning contract. These costs are deemed to be covered by the twinning management costs compensation”.
Kindly note that in the framework of Twinning projects, as indicated in the section of the Manual above, it has to be understood that “other expenses” such as duties, taxes and charges including VAT incurred in the EU Member States are covered in the framework of the Twinning management costs compensation."
