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Commission Regulation (EC) No 1078/2008 of 3 November 2008 laying down detailed rules for the implementation of Council Regulation (EC) No 861/2006 as regards the expenditure incurred by Member States for the collection and management of the basic fisheries data
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Version Superseded: 31/12/2020
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The following expenditure shall not be eligible for Community financial contribution:
profit margins, provisions and bad debts;
interest owed and bank charges;
average labour costs;
indirect costs such as: buildings and sites, administration, support staff, office supplies, infrastructure, running and maintenance costs, such as telecommunication costs, goods and services;
equipment which is not used for data collection and management purposes, such as scanners, printers, mobile phones, walkie-talkies, videos and cameras;
purchase of vehicles;
distribution, marketing and advertising costs of promoting products and commercial activities;
entertainment expenses, other than those regarded by the Commission as strictly necessary for carrying out the national programme;
expenditure on luxuries and publicity;
all expenditure on other programmes/projects financed by a third party;
all expenditure on protecting the results of the work carried out under the national programme;
any recoverable types of levy (including VAT);
resources made available to the Member State free of charge;
value of contributions in kind;
unnecessary or ill-considered expenses.
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