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Eligibility of certain types of expenditure relating to the CAP Strategic Plan period

1. Expenditure relating to legal commitments to beneficiaries incurred under the measures referred to in Article 31 of Regulation (EC) No 1257/1999 or in Article 39 or Article 43 of Regulation (EC) No 1698/2005 which are receiving support under Regulation (EU) No 1305/2013 may continue to be eligible for an EAFRD contribution in the CAP Strategic Plan period, subject to the following conditions:

(a) such expenditure is provided for in the relevant CAP Strategic Plan in accordance with this Regulation and complies with Regulation (EU) 2021/2116;

(b) the EAFRD contribution rate of the intervention set in the CAP Strategic Plan in accordance with this Regulation to cover those measures applies;

(c) the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116 applies to the legal commitments undertaken under measures that correspond to the area- and animal-based types of intervention listed in Title III, Chapters II and IV, of this Regulation and the relevant operations are clearly identified; and (d) the payments for the legal commitments referred to in point (c) are made within the period laid down in Article 44(2) of Regulation (EU) 2021/2116.

2. Expenditure relating to legal commitments to beneficiaries incurred under the measures referred to in Article 23 of Regulation (EC) No 1698/2005 may continue to be eligible for an EAFRD contribution in the CAP Strategic Plan period, subject to the following conditions:

(a) such expenditure is notified to the Commission as an additional information in the part of the CAP Strategic Plan dedicated to the intervention strategy, referred to in Article 109, and by indicating the expenditure in the financial plan of the CAP Strategic Plan referred to in Article 112(2);

(b) it complies with Regulation (EU) No 1306/2013, which continues to apply to such expenditure in accordance with Article 104(1), second subparagraph, point (d), of Regulation (EU) 2021/2116; and (c) the EAFRD contribution rate established in the CAP Strategic Plan pursuant to Article 91(2), point (d), of this Regulation applies.

3. Expenditure relating to legal commitments to beneficiaries incurred under the multiannual measures referred to in Articles 22, 28, 29, 33 and 34 of Regulation (EU) No 1305/2013 may be eligible for an EAFRD contribution in the CAP Strategic Plan period, subject to the following conditions:

(a) such expenditure is provided for in the relevant CAP Strategic Plan in accordance with this Regulation and complies with Regulation (EU) 2021/2116;

(b) the EAFRD contribution rate of the intervention set in the CAP Strategic Plan in accordance with this Regulation to cover those measures applies;

(c) the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116 applies to the legal commitments undertaken under measures that correspond to the area- and animal-based types of intervention listed in Title III, Chapters II and IV, of this Regulation and the relevant operations are clearly identified; and (d) the payments for the legal commitments referred to in point (c) of this paragraph are made within the period laid down in Article 44(2) of Regulation (EU) 2021/2116.

4. Expenditure relating to legal commitments to beneficiaries incurred under the measures referred to in Articles 14 to 18, Article 19(1), points (a) and (b), and Articles 20, 23 to 27, 35, 38, 39 and 39a of Regulation (EU) No 1305/2013, Article 35 of Regulation (EU) No 1303/2013 and Article 4 of Regulation (EU) 2020/2220 after 31 December 2025 may be eligible for an EAFRD contribution in the CAP Strategic Plan period, subject to the following conditions:

(a) such expenditure is provided for in the relevant CAP Strategic Plan in accordance with this Regulation, with the exception of Article 73(3), first subparagraph, point (f), thereof, and complies with Regulation (EU) 2021/2116; ◄ (b) the EAFRD contribution rate of the intervention established in the CAP Strategic Plan in accordance with this Regulation to cover those measures applies.

5. Expenditure relating to legal commitments to beneficiaries incurred under the multiannual measures referred to in Articles 28 and 29 of Regulation (EU) No 1305/2013 may be eligible for support from the EAGF in the CAP Strategic Plan period, subject to the following conditions:

(a) such expenditure is provided for in the relevant CAP Strategic Plan in accordance with Article 31(7), first subparagraph, point (b), of this Regulation and complies with Regulation (EU) 2021/2116;

(b) the integrated system referred to in Article 65(2) of Regulation (EU) 2021/2116 applies to the legal commitments undertaken under measures that correspond to eco-schemes referred to in Article 31 of this Regulation and the relevant operations are clearly identified;

(c) the payments for the legal commitments referred to in point (b) of this paragraph are made within the period laid down in Article 44(2) of Regulation (EU) 2021/2116.