ΑΛΛΗΛΕΓΓΥΗ ΣΤΗΝ ΕΕ: ΕΞΕΛΙΞΕΙΣ ΣΤΟ ΠΕΔΙΟ ΤΗΣ ΠΡΟΣΦΥΓΙΚΗΣ ΠΡΟΣΤΑΣΙΑΣ ΚΑΙ ΠΡΟΚΛΗΣΕΙΣ ΣΤΗΝ ΕΕ ΚΑΙ ΣΤΗΝ ΕΛΛΑΔΑ

236 ANNEX I Article 5 Eligible Costs 1. Union financing may cover any direct costs necessary for the implementation of the eligible actions set out in Article 3, including the purchase, preparation, collection, transport, storage and distribution of goods and services under those actions. 2. The indirect costs of the partner organisations may also be covered in accord- ance with Regulation (EU, Euratom) No 966/2012. 3. Union financing may also cover expenses pertaining to preparatory, monitoring, control, audit and evaluation activities which are required for the management of the emergency support to be provided under this Regulation. 4. Union financing for emergency support actions under this Regulation may cover up to 100 % of the eligible costs. 5. Expenditure incurred by a partner organisation before the date of submission of an application for funding may be eligible for Union financing. Article 6 Complementarity and consistency of Union action Synergies and complementarity shall be sought with other instruments of the Union, in particular with respect to those instruments under which some form of emergency assistance or support may be offered, such as Regulation (EC) No 2012/2002, Decision No 1313/2013/EU, Regulation (EC) No 1257/96, Regulation (EU) No 223/2014 of the European Parliament and of the Council( 5 ), Regulation (EU) No 513/2014 of the European Parliament and of the Council( 6 ), Regulation (EU) No 514/2014 of the European Parliament and of the Council( 7 ), Regulation (EU) No 515/2014 of the European Parliament and of the Council( 8 ) and Regulation (EU) No 516/2014 of the European Parliament and of the Council( 9 ). Article 7 Protection of the financial interests of the Union 1. The Commission shall take appropriate measures ensuring that, when actions financed under this Regulation are implemented, the financial interests of the Un- ion are protected by the application of preventive measures against fraud, corrup- tion and any other illegal activities, by effective checks and, if irregularities are detected, by the recovery of the amounts wrongly paid and, where appropriate, by effective, proportionate and dissuasive administrative and financial penalties.