Calculation of Community support for operational expenditure
Article 5
1. Community financial support for the expenditure referred to in Article 3(b) and (c) shall cover only necessary and reasonable expenditure relating to the eligible items of expenditure set out in Annex I. 2. Calculation of the amount of Community financial support shall exclude expenditure presented by the Member State, and in particular: (a) value added tax and other taxes; (b) salaries of civil servants or public employees; (c) expenditure arising from the use of public equipment, in particular means of transport, with the exception of consumables; (d) compensation for non-compulsory slaughter; (e) compensation paid in addition to other Community support, such as slaughter premiums, in contravention of Community rules; (f) compensation linked to the destruction or renovation of farm buildings, infrastructure costs and costs linked to financial losses or unemployment associated with the presence of the disease or a ban on restocking.