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Summaries of EU Legislation

Flat rates applicable to revenue-generating research, development and innovation operations financed by the structural funds

 

SUMMARY OF:

Commission Delegated Regulation (EU) 2015/1516 setting a flat rate for operations funded by the European Structural and Investment Funds in the research, development and innovation sector

WHAT IS THE AIM OF THIS REGULATION?

It sets out a flat rate for financing operations in the research development and innovation (RDI) sector. It aims to allow the potential net revenues* of such operations to be determined in advance and to establish the eligible expenditure of operations in line with common rules for European Structural and Investment Funds (ESIF) set out in Regulation (EU) No 1303/2013.

KEY POINTS

RDI operations

Operations in the RDI sector include:

  • strengthening research activities and improving the links between science and business;
  • supporting the competitiveness and innovation of small and medium-sized enterprises;
  • promoting information society;
  • supporting a shift towards a low-carbon economy;
  • developing a sustainable and efficient transport infrastructure.

Horizon 2020, the EU research and innovation programme, provides nearly €80 billion of funding available over 7 years (2014 to 2020) — in addition to private investment.

Article 61(3) of Regulation (EU) No 1303/2013

Article 61(3) of Regulation (EU) No 1303/2013 requires that the potential net revenue of an operation to be co-financed by ESIF be determined in advance by one of the following methods chosen by the managing authority for a sector, subsector or type of operation:

  • an application of a flat-rate net revenue percentage for the sector or subsector applicable to the operation; or
  • a calculation of the discounted net revenue of the operation, taking into account:
    • the reference period appropriate to the sector or subsector applicable to the operation
    • the profitability normally expected of the category of investment concerned
    • the application of the ‘polluter-pays’ principle
    • and, if appropriate, considerations of equity linked to the relative prosperity of the EU country or region concerned.

Flat-rate net revenue

This delegated regulation sets out a 20% flat-rate net revenue percentage for operations in the RDI sector.

FROM WHEN DOES THE REGULATION APPLY?

It has applied since 25 October 2015.

BACKGROUND

For more information, see:

KEY TERMS

Net revenue: cash in-flows directly paid by users for the goods and services provided by the operation, such as charges borne directly by users for the use of infrastructure, sale or rent of land and buildings, or payments for service, less any operating or replacements costs of short-life equipment incurred during the corresponding period.

MAIN DOCUMENT

Commission Delegated Regulation (EU) 2015/1516 of 10 June 2015 establishing, pursuant to Regulation (EU) No 1303/2013 of the European Parliament and of the Council, a flat rate for operations funded by the European Structural and Investment Funds in the research, development and innovation sector (OJ L 239, 15.9.2015, pp. 65-66)

RELATED DOCUMENTS

Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, pp. 320-469)

Successive amendments to the Regulation have been incorporated into the original document. This consolidated version is of documentary value only.

last update 01.02.2019

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