Contents
(4)In accordance with Article 17(1), point (i) of Decision (EU) 2022/2481:‘Article 18Tax and excise duty exemptions1.VAT exemptions based on Articles 143(1), point (g) and 151(1), point (b) of Council Directive 2006/112/EC and in accordance with Articles 50 and 51 of Council Implementing Regulation (EU) No 282/2011, shall be limited to purchases by EDU-EDIC and by the Members of EDU-EDIC that are for official and exclusive use by EDU-EDIC provided that such purchases are made solely for the non-economic activities of EDU-EDIC in line with its activities.2.VAT exemptions shall be limited to purchases exceeding the value of EUR 300.3.Excise duty exemptions based on Article 11(1), point (b), of Council Directive (EU) 2020/262, shall be limited to purchases by EDU-EDIC which are for the official and exclusive use by EDU-EDIC provided that such purchases are made solely for the non-economic activities of EDU-EDIC in line with its activities and that the purchases exceed the value of EUR 300.4.The procedure at national level necessary to register EDU-EDIC as an international organisation shall be initiated on the day EDU-EDIC is set up.5.Purchases by staff members shall not be covered by the exemptions.’
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