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1. This Article shall be without prejudice to the rules on eligibility of technical assistance at the initiative of the Commission as set out in Article 27.

2. Expenditure shall be eligible for a support from an operational programme if it is incurred by a beneficiary and paid between 1 December 2013 and 31 December 2023.

2a. In the case of costs reimbursed pursuant to points (b) to (e) of Article 26(2), the corresponding actions being reimbursed shall be carried out by the submission of the final application for an interim payment for the final accounting year in accordance with Article 45(6).

3. Operations shall not be selected for support by an operational programme where they have been physically completed or fully implemented before the application for funding under the operational programme has been submitted by the beneficiary to the managing authority, irrespective of whether all related payments have been made by the beneficiary.

4. In the case of amendment of an operational programme, expenditure that becomes eligible because of the amendment to the operational programme shall only be eligible from the date of submission of the request for amendment by the Member State to the Commission. By way of derogation from the first subparagraph, expenditure for operations for fostering crisis response capacity to address the outbreak of COVID-19 shall be eligible from 1 February 2020. By way of derogation from the first subparagraph, expenditure for operations addressing migratory challenges as a result of the military aggression by the Russian Federation shall be eligible from 24 February 2022.