1. In order to qualify for recognition as an international body for the application of point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC a body which is to be set up as a European Research Infrastructure Consortium (ERIC), as referred to in Council Regulation (EC) No 723/2009 of 25 June 2009 on the Community legal framework for a European Research Infrastructure Consortium (ERIC) [OJ L 206, 8.8.2009, p. 1.] shall fulfil all of the following conditions:

(a) it shall have a distinct legal personality and full legal capacity;

(b) it shall be set up under and shall be subject to European Union law;

(c) its membership shall include Member States and, where appropriate, third countries and inter-governmental organisations, but exclude private bodies;

(d) it shall have specific and legitimate objectives that are jointly pursued and essentially non-economic in nature.

2. The exemption provided for in point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC shall apply to an ERIC referred to in paragraph 1 where it is recognised as an international body by the host Member State.