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Calculating the Expenditures for Revenue Generating Projects (Art. 55)

Von European Academy for Taxes, Economics & Law

Finanzdienstleister & Versicherungsvermittler
13.05.2013 - 14.05.2013
DE-10117 Berlin
Practical Seminar, 13th – 14th May 2013, Berlin

Revenue generating projects under Art.55 of the Regulation (EC) 1083/2006 are projects that include investments in infrastructure which generate direct incomes (net revenues) for their utilisation. They can involve sale, lease, rental of land or buildings and any other provision of services against payment. If such projects generate revenues, they must be taken into account when determining eligible expenditures.

Regulation (EC) 1341/2008 introduced a simplification for dealing with Art.55 by stipulating that the provision is only valid for projects co-funded by ERDF or Cohesion Fund whose total cost is over 1 million EUR. Furthermore, Regulation (EC) 539/2010 simplified the monitoring of generated revenues.

Many authorities still face considerable difficulties applying Art.55 in the correct way. This often results in a disproportionate amount of administrative work.

At this practical seminar two experienced experts will work together with the participants on:
• Future regulations for 2014-2020
• When does Art. 55 apply and how to use the 5 step approach
• What is defined as revenue, where is revenue generated and how can you assign it
• How to estimate revenue and how to correct it if necessary
• What to do when the revenue cannot be objectively calculated in advance
• How to monitor net-income and refund provisions
• How to use forecasting models and calculation methods in practice

All details regarding the programme and the speakers as well as the registration formalities are available here: http://www.euroakad.eu/fileadmin/user_upload/dateien/seminars/Calculating_the_Expenditures_for_Revenue_Generating_Projects_Art_55_PR.pdf
Eingestellt am: 30.03.2021 von: Asya Ognyanova.