Recital 27
(27) The flexibilities provided for the 2014-2020 programming period have helped Member States in their crisis response and recovery efforts, and have helped them face the additional strain on public budgets caused by Russia’s war of aggression against Ukraine. In order to allow Member States to deal with continued budget pressure, in line with the possibility provided for in Regulation (EU) No 1303/2013, the extension of the possibility to apply a Union co-financing rate of 100 % to cohesion programmes should be retroactively provided for the final accounting year from 1 July 2023 to 30 June 2024, where a Member State notifies the Commission before the submission of the final application for an interim payment for the final accounting year, in accordance with budget appropriations and subject to available funding.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.