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accounting year

as defined in Regulation (EU) No 223/2014 of the European Parliament and of the Council of…, Article 2, point (14) (Definitions)

(14) 

'accounting year', means the period from 1 July to 30 June, except for the first accounting year of the programming period, in respect of which it means the period from the start date for eligibility of expenditure until 30 June 2015. The final accounting year shall be from 1 July 2023 to 30 June 2024;

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