Article 1
Commission Decision 2008/457/EC ( 2 ) is amended as follows: 1. Article 23(1) is replaced by the following: ‘1. In order to revise the annual programme approved by the Commission pursuant to Article 19(4) of the basic act, the Member State concerned shall submit a revised draft annual programme to the Commission at the latest three months before the end of the eligibility period. The Commission shall examine and, as soon as possible, approve the revised programme in accordance with the procedure laid down in Article 19(4) of the basic act.’; 2. in point 4.1 of Annex V, Part A, the words ‘List of all pending recoveries at 30 June of the year N + 2 (N = year of this annual programme)’ are replaced by the words ‘List of all pending recoveries six months after the eligibility deadline for expenditure’; 3. in Annex XI, point I.4.1 is replaced by the following: ‘1. Costs relating to a project must be incurred and the respective payments (except for depreciation) made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period is until 30 June of the year N ( *1 ) + 2, meaning that the costs relating to a project must be incurred before this date.; ( *1 ) Where “N” is the year referred to in the financing decision approving the annual programmes of the Member States.’;" 4. in Annex XI, point V.3 is replaced by the following: ‘3. Activities linked to technical assistance must be performed and the corresponding payments made after 1 January of the year referred to in the financing decision approving the annual programmes of the Member States. The eligibility period lasts at the latest until the deadline for the submission of the final report on the implementation of the annual programme.’