‘(2)   The SHARE-ERIC is the owner of the Survey and all of its data, including add-ons certified by SHARE, meta and para data, all address and link files, of all publications issued by SHARE-ERIC including its websites, and of all intellectual property rights emanating from setting up and conducting the Survey.’

‘(1)   The SHARE-ERIC shall disseminate the collected data after data cleaning, imputation, and documentation according to Article 4(e) of the Council Regulation (EC) No 723/2009 on the Community legal framework for a European Research Infrastructure Consortium, after taking account of international and national data protection laws, without delay to the scientific community.’

‘(3)   Use and collection of the SHARE data is subject to European and national laws of data protection. With regard to the national data collection, processing and the subsequent dissemination of the data, SHARE-ERIC and the Scientific Partner Institutions act as “joint controllers” pursuant to Article 26 of the European General Data Protection Regulation. Use of the SHARE data by users who are not subject to Community legislation shall be conditional on signing a declaration of data confidentiality according to the form provided by the European Commission (Commission Implementing Decision (EU) 2021/914 of 4 June 2021 on standard contractual clauses for the transfer of personal data to third countries pursuant to Regulation (EU) 2016/679 of the European Parliament and of the Council).’

‘(4)   Tax exemptions based on Articles 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC (*1), and on Articles 50 and 51 of Council Implementing Regulation (EU) No 282/2011 (*2), shall apply to purchases of goods and services which are for the official use by the SHARE-ERIC, are procured and paid for by it and for which the amount of VAT to be reimbursed exceeds a total of EUR 25 per invoice. Procurement by individual members shall not benefit from these exemptions.

The first subparagraph shall not apply, however, so as to have the effect of distorting competition.

‘(5)   Excise goods as defined in Points (b) and (c) of Article 1(1) of Council Directive 2020/262/EC (*3), may be granted an exemption from payment of excise duty in accordance with point (b) of Article 11(1) of that Directive provided that those excise goods are intended exclusively for official use by the SHARE-ERIC and are procured and paid for by it.

No exemption from payment of excise duties shall be granted for excise goods intended for the personal use of the SHARE-ERIC employees or of third parties.

‘(6)   Duties paid on energy products and electricity as defined in Article 1(1)(a) of Directive 2020/262/EC, may be refunded in accordance with Point (b) of Article 11(1) and Article 11(2) of that Directive, provided that those energy products and electricity are intended exclusively for official use by the SHARE-ERIC and are procured and paid for by it, and that the amount of the duty exceeds a total of EUR 25 per invoice.

No duty exemption shall be granted on energy products or electricity intended for the personal use of the SHARE-ERIC employees or of third parties.’