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THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006^note, and in particular Article 96(9) thereof,Having regard to Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal^note, and in particular Article 8(11) thereof,After consulting the Coordination Committee for the European Structural and Investment Funds,Whereas:

(1)Commission Implementing Regulation (EU) No 288/2014^note sets out the model for operational programmes under the Investment for growth and jobs goal and the model for cooperation programmes under the European territorial cooperation goal.

(2)Regulation (EU) 2024/795 of the European Parliament and of the Council^note introduced an exceptional extension of the possibility to apply a co-financing rate of 100 % also to expenditure declared in payment applications during the final accounting year starting on 1 July 2023 and ending on 30 June 2024, for one or more priority axes in a programme supported by the European Regional Development Fund (ERDF), the European Social Fund (ESF) or the Cohesion Fund in accordance with Article 25a(1b) of Regulation (EU) No 1303/2013. Therefore, the model for operational programmes under the Investment for growth and jobs goal set out in Annex I to Implementing Regulation (EU) No 288/2014 and the model for cooperation programmes under the European territorial cooperation goal set out in Annex II to Implementing Regulation (EU) No 288/2014 should be amended accordingly.

(3)Implementing Regulation (EU) No 288/2014 should therefore be amended accordingly.

(4)In order to allow for prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION: