Regulation on the eligibility of expenditure for measures co-financed by the Structural Funds

: ES , DA , DE , EL , EN , FR , IT , NL , PT , FI , SV
(final version from the Official Journal - 29 July 2000)

In accordance with the general regulation on the Structural Funds for the period 2000-2006 (article 30), on 28 July the Commission adopted a regulation laying down rules for Structural Fund expenditure relating to certain measures being implemented through the various programmes.

Twelve rules are stipulated concerning: (1) expenditure actually paid out; (2) accounting treatment of receipts; (3) financial and other charges and legal expenses; (4) purchase of second-hand equipment; (5) purchase of land; (6) purchase of real estate; (7) VAT and other taxes and charges; (8) venture capital and loan funds; (9) guarantee funds; (10) leasing; (11) costs incurred in managing and leasing the Structural Funds; (12) eligibility of operations depending on the location.

COMMISSION REGULATION (EC) No 448/2004 of 10 March 2004 amending Regulation (EC) No 1685/2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the eligibility of expenditure of operations
co-financed by the Structural Funds and withdrawing Regulation (EC) No 1145/2003