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1. Expenditure shall be eligible:

(a) for a contribution from the EAGF from 1 January of the year following the year of the approval of the CAP Strategic Plan by the Commission;

(b) for a contribution from the EAFRD from the date of submission of the CAP Strategic Plan, but not before 1 January 2023.

2. Expenditure that becomes eligible as a result of an amendment of a CAP Strategic Plan shall be eligible for a contribution from the EAGF after the approval of that amendment by the Commission and from the date of effect of the amendment set by the Member State concerned in accordance with Article 119(8).

3. Expenditure that becomes eligible as a result of an amendment of a CAP Strategic Plan shall be eligible for a contribution from the EAFRD from the date of submission to the Commission of the request for amendment, or from the date of notification of modification referred to in Article 119(9).

By way of derogation from the first subparagraph of this paragraph and from paragraph 4, second subparagraph, the CAP Strategic Plan may provide that, in cases of emergency measures due to natural disasters, catastrophic events or adverse climatic events or a significant and sudden change in the socio-economic conditions of the Member State or region, the eligibility of EAFRD-financed expenditure relating to amendments to the CAP Strategic Plan may start from the date on which the event occurred.

4. Expenditure shall be eligible for a contribution from the EAFRD if it has been incurred by a beneficiary and paid by 31 December 2029. In addition, expenditure shall be eligible for a contribution from the EAFRD only if the relevant aid is actually paid by the paying agency by 31 December 2029. Member States shall set the starting date of eligibility of costs incurred by the beneficiary. The starting date shall not be before 1 January 2023. Operations shall not be eligible for support where they have been physically completed or fully implemented before the application for support is submitted to the managing authority, irrespective of whether all related payments have been made.

However, operations relating to early tending of seedling stands and tending of young stands in accordance with sustainable forest management principles and addressing one or more of the specific objectives set out in Article 6(1), points (d), (e) and (f), as defined by the Member State, may be eligible for support even if they had been physically completed before the application for support is submitted to the managing authority.

5. Contributions in kind and depreciation costs may be eligible for support under the EAFRD, subject to conditions to be set by the Member States.