100In that context, it should be noted that, under Article 317 TFEU, the Commission is obliged to observe the principle of sound financial management. It also ensures the protection of the financial interests of the European Union in the implementation of its budget. The same shall apply in contractual matters, since grants awarded by the Commission come from the EU budget. In accordance with a fundamental principle governing EU financial aid, the European Union can subsidise only expenditure actually incurred (judgment of 28 February 2019, Alfamicro v Commission, C‑14/18 P, EU:C:2019:159, paragraph 65 and the case-law cited).
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