Glossaire | Interreg Caraïbes


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flat rate

Flat Rate is one of the simplified cost options, and these rates are calculated by applying a percentage fixed ex-ante to one or several other categories of eligible costs. Flat rates involve approximations of costs and are defined based on fair, equitable and verifiable calculation methods, or they are established by the Fund specific regulations. (HIT)

taux forfaitaire
Value-Added Tax (VAT)

Value-Added Tax (VAT) is consumption tax that is placed on a product whenever value is added at a stage of production and at final sale. Only VAT which is non-recoverable under national VAT legislation may be an eligible expenditure.

taxe sur la valeur ajoutée (TVA)
theory of change

The Theory of Change is a programme theory approach concerned with going beyond input output descriptions and seeking to understand the theories of actors with regard to programme interventions and why they should work. As a planning tool Theory of Change helps to come up with the logic of the programme (to reconstruct the chain that links objectives of the programme, the interventions funded, the outputs achieved and the contribution of the interventions to these results): • Begin with a situation analysis (current situation) • Needs analsyis (intended situation) • Develop a theory how to get from the current situation to the intended situation • Clarify which aspect of the problem the intervention will address: define activities, outcomes, result and impact

théorie du changement

Transferability refers to the degree to which the project main outputs can be generalized or transferred to other contexts or settings. The project partners can enhance transferability by doing a thorough job of describing the outputs and the assumptions that were central to its development. The organisation wishing to transfer the outputs to a different context is then responsible for making the judgment of how sensible the transfer is.


Transparency implies that information is available in the public domain, and is accessible both in terms of its location and presentation – in a format and language that can be widely understood.

cash flow

In accounting, cash flow is the difference in the amount of cash available at the beginning of a period (opening balance) and the amount at the end of that period (closing balance). It is called positive if the closing balance is higher than the opening balance, otherwise it is called negative.

irrecoverable VAT (Value Added Tax)

A tax is irrecoverable if you have to remit the full amount you've collected regardless of what you may have paid (in the same tax).

TVA (Taxe sur la Valeur Ajoutée) non-récupérable
recoverable VAT (Value Added Tax)

Recoverable VAT refers to VAT you can deduct from the VAT you have already collected.

TVA (Taxe sur la Valeur Ajoutée) récupérable
project partner type

Project partner type refers to the classification of project partners according to their main purpose, not taking into account their legal status (which could be either public or private).

type de partenaire du projet