[F11. [F2Where appropriate, Member States may fix the level of support provided for in Articles 27, 31, 37 to 41 and 43 to 49 of Regulation (EC) No 1698/2005 on the basis of standard costs and standard assumptions of income foregone.]
Without prejudice to the applicable material and procedural State aid rules the first subparagraph also applies to investments associated with maintenance, restoration and upgrading of the natural heritage and with the development of high natural value sites as referred to in Article 57(a) of Regulation (EC) No 1698/2005.]
2.Member States shall ensure that the calculations and the corresponding support referred to in paragraph 1:
(a)contain only elements that are verifiable;
(b)are based on figures established by appropriate expertise;
(c)indicate clearly the source of the figures;
(d)are differentiated to take into account regional or local site conditions and actual land use as appropriate;
(e)in the case of measures pursuant to Articles 31, 37 to 40 and 43 to 47 of Regulation (EC) No 1698/2005, do not contain elements linked to fixed investment costs.
Textual Amendments
F1 Substituted by Commission Regulation (EC) No 482/2009 of 8 June 2009 amending Regulation (EC) No 1974/2006 laying down detailed rules for the application of Council Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and Regulation (EC) No 883/2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD.
F2 Substituted by Commission Implementing Regulation (EU) No 679/2011 of 14 July 2011 amending Regulation (EC) No 1974/2006 laying down detailed rules for the application of Council Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD).
1.[F2Contributions in kind from a public or private beneficiary, namely the provision of goods or services for which no cash payment supported by invoices or documents of equivalent probative value is made, may be eligible expenditure provided that the following conditions are fulfilled:]
(a)the contributions consist in the provision of land or real estate, equipment or raw materials, research or professional work or unpaid voluntary work;
(b)the contributions are not made in respect of financial engineering actions referred to in Article 50;
(c)the value of the contributions can be independently assessed and verified.
In the case of provision of land or real estate, the value shall be certified by an independent qualified expert or duly authorised official body.
In the case of unpaid voluntary work, the value of that work shall be determined taking into account the time spent and the hourly and daily rate of remuneration for equivalent work, where relevant on the basis of ex-ante established system of standard costing, provided that the control system provides reasonable assurance that the work has been carried out.
2.Public expenditure co-financed by the EARDF, contributing to an operation which includes contributions in kind shall not exceed the total eligible expenditure, excluding contributions in kind, at the end of the operation.
Textual Amendments
F2 Substituted by Commission Implementing Regulation (EU) No 679/2011 of 14 July 2011 amending Regulation (EC) No 1974/2006 laying down detailed rules for the application of Council Regulation (EC) No 1698/2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD).