Article 4
Eligible operational expenditure covered by the Community financial contribution 1. Non-compliance by the Danish authorities with the payment deadline specified in Article 2(a) shall result in the eligible amounts being reduced as follows: - 25 % reduction for payments made between 91 and 105 days after the slaughter of the animals or the destruction of the eggs; - 50 % reduction for payments made between 106 and 120 days after the slaughter of the animals or the destruction of the eggs; - 75 % reduction for payments made between 121 and 135 days after the slaughter of the animals or the destruction of the eggs; - 100 % reduction for payments made more than 136 days after the slaughter of the animals or the destruction of the eggs. However, the Commission will apply a different timescale and/or lower reductions or none at all if exceptional management conditions are encountered for certain measures, or if well-founded justifications are put forward by Denmark. 2. The Community financial contribution referred to in Article 1(b) relates only to justified and reasonable payments associated with the eligible expenditure mentioned in Annex I. 3. Calculation of the Community financial contribution excludes: (a) value added tax; (b) salaries of civil servants; (c) use of public equipment, other than consumables.