The Greek Legal Council of State decides that the funding provided to a State institute by the Greek Ministry of National Defence does not constitute illegal State aid, as it merely covers the operating expenses of the Institute, whose activities are not economic (Defence Analyses Institute)

Factual Background: The District Audit Centre of Athens (Ðåñéöåñåéáêü Åëåãêôéêü ÊÝíôñï Áèçíþí), faced with an authorization of a refund of around €62.000 to the Defence Analyses Institute, which is a legal entity governed by private law, examined the application of the provisions on value added tax (VAT) during the period 01January 1998 to 31 December 2001. It found that the income of the Defence Analyses Institute derives from subsidies granted by the Ministry of National Defence, as well as from the publication of Journals, and, moreover, that the accounts audited had not been inclusive of salaries paid to the personnel, but only of payments to various researchers and scholars for the carrying out of studies, which are supplied to the Ministry of National Defence and other interested parties. The Audit Centre also

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Antigoni Lykotrafiti, The Greek Legal Council of State decides that the funding provided to a State institute by the Greek Ministry of National Defence does not constitute illegal State aid, as it merely covers the operating expenses of the Institute, whose activities are not economic (Defence Analyses Institute), 30 October 2006, e-Competitions October 2006, Art. N° 26954

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