27In that regard, it should be recalled at the outset that, as stated in recital 61 to Regulation No 1698/2005 and in Article 71(3) thereof, while the rules on the eligibility of expenditure are, as a general rule, to be set at national level, that situation is subject to the special conditions laid down in that regulation for certain rural development measures (Case C‑592/11 Ketelä EU:C:2012:673, paragraph 38).
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