62However, pursuant to Article 4 of Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Regulation No 659/1999 (OJ 2004 L 140, p. 1), not every alteration of existing aid is necessarily new aid. Indeed, it is clear from that provision that alterations of a purely formal or administrative nature which cannot affect the evaluation of the compatibility of the aid measure are not to be regarded as alterations of existing aid. In order to qualify as new aid, therefore, an alteration of existing aid must be substantial.
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