
Article 1 
This Regulation sets out a flat rate applicable to operations in the sector of Research Development and Innovation for the purpose of determining in advance the potential net revenues of such operations and allowing for the establishment of the eligible expenditure of operations in accordance with Article 61(2) of Regulation (EU) No 1303/2013.
Article 2 
For the purpose of the application of the flat rate net revenue percentage referred to in Article 61(3)(a) of Regulation (EU) No 1303/2013, a flat rate of 20 % is established for operations in the sector of research, development and innovation.
Article 3 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 10 June 2015.
For the Commission
The President
Jean-Claude JUNCKER