By way of derogation from Article 130(2) of Regulation (EU, Euratom) No 966/2012 and in duly justified cases, the Commission may, in the annual work programme for 2014, consider the costs directly linked to the implementation of supported actions to be eligible for financing from 1 January 2014, even if they were incurred by the beneficiary before the grant application was submitted.
De mhaolú ar Airteagal 130(2) de Rialachán (AE, Euratom) Uimh. 966/2012, agus i gcásanna a bhfuil bonn cirt leo, féadfaidh an Coimisiún, sa chlár oibre bliantúil do 2014, na costais a bhaineann go díreach le cur chun feidhme na ngníomhaíochtaí ar tacaíodh leo a mheas mar chostais a bheidh incháilithe do mhaoiniú ón 1 Eanáir 2014, fiú má thabhaigh an tairbhí iad sular cuireadh isteach an t-iarratas airgeadais.