By way of derogation from Article 130(2) of Regulation (EU, Euratom) No 966/2012, and in duly justified cases, the Commission may consider the costs directly linked to the implementation of the supported activities and incurred during the first six months of 2014 as 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 údar cuí leo, féadfaidh an Coimisiún a cheapadh gur costais atá incháilithe le haghaidh maoinithe iad na costais atá nasctha go díreach le cur chun feidhme na ngníomhaíochtaí a thacaítear leo agus a thabhaítear le linn na chéad sé mhí de 2014, fiú más rud é gur tabhaíodh ag an tairbhí iad sular tíolacadh an t-iarratas ar dheontas.