Contributions in kind for restructuring and conversion of vineyards and green harvesting
Article 45
1. Contributions in kind in the form of provision of work for which no cash payment supported by invoices or documents of equivalent probative value has been made, may be eligible for support under Articles 46 and 47 of Regulation (EU) No 1308/2013 respectively, provided that the support programme so provides. 2. For the purpose of the calculation of the amount of support corresponding to contributions in kind: (a) those contributions in kind shall be included in the standard scales of unit costs calculated in accordance with Article 24 of Implementing Regulation (EU) 2016/1150, where a Member State chooses to use the simplified cost reimbursement option; or (b) the value of the work provided is determined by taking into account the time spent and the rate of remuneration for equivalent work where a Member State opts for the payment of support for restructuring and green harvesting operations on the basis of supporting documents to be submitted by the beneficiaries. 3. Where the amount of support corresponding to contributions in kind is calculated pursuant to point (b) of paragraph 2, the following criteria shall be fulfilled: (a) the support paid for the operation that includes contributions in kind does not exceed the total eligible expenditure, excluding contributions in kind, at the end of the operation; (b) the value attributed to contributions in kind does not exceed the costs generally accepted on the market in question; (c) the value and the delivery of the contribution in kind can be independently assessed and verified. The criterion referred to in point (a) of the first subparagraph does not apply to operations supported under Article 47 of Regulation (EU) No 1308/2013 that have as only cost the work provided as contribution in kind.