33By that plea, the Italian Republic, supported by the Czech Republic and the Kingdom of Spain, claims that, contrary to Article 3 of Council Regulation (EC) No 1084/2006 of 11 July 2006 establishing a Cohesion Fund and repealing Regulation (EC) No 1164/94 (OJ 2006 L 210, p. 79), and contrary to Article 7 of Regulation (EC) No 1080/2006 of the European Parliament and of the Council of 5 July 2006 on the European Regional Development Fund and repealing Regulation (EC) No 1783/1999 (OJ 2006 L 210, p. 1), Article 69(3)(c) of Regulation No 1303/2013 includes an express reference to national VAT legislation which henceforth implies that only deductible VAT-related expenditure within the meaning of specific VAT legislation may be excluded from eligible costs. By contrast, the other forms of recovery, which are not specifically related to tax or based on national VAT legislation, do not exclude VAT from the costs eligible for the financial contribution from the ERDF.
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