9Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations co-financed by the Structural Funds (OJ 2000 L 193, p. 39) contained an annex entitled ‘Eligibility rules’. Under Rule No 1, point 1.10 of that annex, in the version resulting from Commission Regulation (EC) No 448/2004 of 10 March 2004 (OJ 2004 L 72, p. 66) (‘the Annex to Regulation No 1685/2000’), ‘Member States may apply stricter national rules for determining eligible expenditure under points 1.6, 1.7 and 1.8’, concerning costs relating to the depreciation of real estate or equipment, contributions in kind and overheads.
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