3.

The cost of products or services provided to the Union body incorporating taxes refunded by third countries on the basis of relevant agreements may be charged to the budget of the Union body for any of the following: the ex-tax amount; the tax-inclusive amount. In such case, subsequently reimbursed taxes shall be treated as internal assigned revenue.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.