1.The rules set out in Annex XI shall be used to determine the eligibility of expenditure on action financed under the annual programmes referred to in Article 33(4) of the basic act.
2.The rules are applicable to expenditure incurred by the final beneficiaries and shall apply mutatis mutandis to expenditure incurred by the partners in the project.
3.Member States may apply national eligibility rules that are more rigorous than those laid down in this Decision.
It shall be for the Commission to evaluate whether the applicable national eligibility rules comply with this condition.