The related grants and subsidies are not included in the sales total, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 2110 to 2900).

The related grants and subsidies are not deducted from the total of these purchases, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 5100 to 5900).

For example, the Horizon 2020 Model Grant Agreement puts an obligation on the grant beneficiary to make every effort to implement the European Charter for Researchers and Code of Conduct for the Recruitment of Researchers[24].

5. The grant agreement shall, where appropriate and to the extent possible, reflect the general principles laid down in the Commission Recommendation on the European Charter for Researchers and the Code of Conduct for the Recruitment of Researchers, principles of research integrity, the Commission Recommendation on the management of intellectual property in knowledge transfer activities, the Code of Practice for universities and other public research institutions as well as the gender equality principle laid down in Article 16 of Regulation (EU) No 1291/2013.

9. The model grant agreement shall reflect the general principles laid down in the European Charter for Researchers and the Code of Conduct for the Recruitment of Researchers.

[24] To avoid such an approach, the registration of those NPOs is suggested that are wishing to take advantage of special tax treatment, access to public grants, the right to public fundraising; the Framework for a Code of Conduct emphasises the application of simplified accounting and reporting rules for NPOs under a certain size.