Submissions to the “PRODUC-E GREEN” program begin on May 30, 2023.

The purpose of the action is to strengthen investment projects for the production of products in the field of green industry, with an emphasis on the production sector of electric mobility, renewable energy sources as well as products and goods intended for energy saving. The action aims at technological, productive, administrative and organizational upgrading, as well as innovative and extroverted development and growth, with the ultimate goal of strengthening the competitive position of productive enterprises in the domestic and international market.

The selected industrial units in the field of sustainable mobility (such as recycling of electric car batteries by reusing raw materials such as lithium and cobalt, electric vehicle design and normal or high power charging points), which will receive support, will be fully operational with a dedicated research department and development for innovative products/services.

The public expenditure of the invitation amounts to 199,700,000 euros and is financed by the Recovery and Resilience Fund for the period 2023-2025. The start date for the submission of investment plans under this Action is 30 May 2023. The submissions are completed on 30 November 2023.

The duration of the implementation of the investment projects is set at 18 months with the possibility of an extension of six (6) months, which will be granted, either for reasons of force majeure, or after special justification. In any case, the deadline for submitting the application for payment of the aid cannot exceed June 30, 2025.

Eligible Activity Code Numbers (ACNs) Manufacture of electric vehicles for the transport of passengers Manufacture of electric vehicles for the transport of ten or more passengers Construction of bodies for electric vehicles Manufacture of parts and accessories n.e.c., exclusively for electric vehicles Manufacture of electric motorcycles (including electric bicycles and other electric vehicles) Manufacture of parts and accessories exclusively for electric motorcycles (including electric bicycles and other electric vehicles)

26.11.30 Manufacture of integrated electronic circuits (chargers)

28.25.30 Manufacture of parts of refrigeration and freezing equipment and heat pumps

28.25.13 Manufacture of refrigerating and freezing equipment and heat pumps, excluding household appliances

28.25.10 Manufacture of heat exchangers; non-domestic air conditioning, refrigerating and freezing equipment

27.20 Manufacture of batteries and accumulators Manufacture of photovoltaic cells Construction of wind turbines Manufacture of solar water heaters, electric Manufacture of solar water heaters, non-electric

27.11 Manufacture of electric motors, generators and electric transformers

27.12 Manufacture of electricity distribution and control devices

Aid intensity

The Minimum requested eligible budget is:
– Very small – Small Enterprises 300,000 euros
– Medium Enterprises 500,000 euros
– Large Businesses 1,000,000 euros


Greece – Regions NUTS

                             Grant Rates


Big  enterprises

Medium enterprises

Small & very small  enterprises

EL41  North  Aigaio




EL42  South Aigaio




EL43 Kriti




EL51  Eastern Makedonia, Thraki




EL52 Central  Makedonia




EL53  West Makedonia




EL54 Ipeiros




EL61 Thessalia




EL62 Ionia Nisia




EL63 West Elláda




EL64  Central Greece




EL30  Attica / West   sector /




EL30 Attica/ Eastern – West  Attica /Pireaus




EL65 Peloponnisos




Municipalities of Megalopoli, Tripolis, Gortinia, Oichalia




North, South and Central Athens Sector. The aid intensity can not exceed:
a) 20 % of eligible costs in the case of small businesses
b) 10 % of the eligible costs in the case of medium-sized enterprises.

Evaluation process and inclusion in the Program

Aid applications are evaluated independently based on the order in which they are submitted (first come, first served),


Company news

CEO Today Europe Awards recognize every year European CEOs, entrepreneurs who have taken their companies to new heights in the previous year.
This year’s CEO Today awards edition hosts once again an interview with the CEO of PK CONSULTING GROUP, mr. Konstantinos Papadopoulos.
Mr. Papadopoulos talks about innovation in consulting businesses, the increase in sales for the year 2021, as well as the possibilities of financing investments that exist at the moment in Greece.

See the interview.


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Development Law

The Greek Development & Investments Ministry announced recently that the application process for a new round of tourism investment support would be opening on September 5.

The proposed legislation dubbed “Development Law: Greece – Powerful Growth” foresees incentives and fast-track procedures mainly for investments in remote small island and mountain destinations and in preserved buildings or settlements and covers plans that include:

– the establishment or expansion of hotel units (at least 4-stars)

– the modernization of integrated hotel units (at least 4-stars)

– the expansion and modernization of integrated hotel units which have ceased operations

– the establishment, expansion and modernization of integrated organized camp grounds (at least 3-stars)

– the establishment and modernization of integrated hotel units within designated traditional or listed buildings (at least 3-stars)

– the establishment, expansion and modernization of complex tourist accommodation facilities submitted as a single plan

– the establishment of youth hostels (only for small and very small enterprises)

– the establishment, expansion and modernization of condo hotels.

Minimum investment costs eligible for support are:

– 1,000,000 euros for large companies
– 500,000 euros for medium-sized enterprises
– 250,000 euros for small businesses
– 100,000 euros for very small businesses
– 50,000 euros for Social Cooperative Enterprises, Agricultural Cooperatives, Urban Cooperatives, Producer Groups and Agricultural Partnerships.


The incentives granted are:

1. Tax exemptions

2. Cash Grants

3. Leasing subsidies

4. Subsidy for employment

State-Αid schemes primarily provide that the medium and large enterprises may receive the incentives of tax exemption, leasing subsidy and employment subsidy, while the small and very small enterprises may receive all types of state-aid incentives, including cash grants.

For more information here.


The Innovation Guarantee Fund is the first financial instrument that aims to support innovative start-ups and existing Micro, Small and Medium Enterprises (SMEs) of any legal form, which promote research and innovation and which document their innovative character, through the of their business plan (Business Plan) and relevant supporting documents. The financial tool supports the competitiveness of innovative SMEs, combines for the first time the provision of a loan guarantee and a grant of 20% of the loan capital, offering investment loans & working capital, through the Banks participating in the Program.

It concerns Existing and Newly Established Micro, Small and Medium Enterprises (SME) which:

– meet at least one (1) of the Innovation Eligibility Criteria required to participate in the program (For example – Company registered in the register of Elevate Greece, – Business that has been strengthened in the past by programs to support research innovation and technological development, – Evidence that expenditure on research and innovation represents at least 5% of total operating expenditure, in at least one of the three previous years)

– are considered credit-acceptable in accordance with the applicable credit policy and the internal procedures of the credit institutions
– are bank current (have a debt < 90 days ) on the date of the application.

The maximum loan amount is €400,000 with a minimum of €25,000

The duration of the loan is set up to 10 years. Any grace period of 1 to 3 years is included.

Unique advantage of the grant up to 20%

Eligible businesses can apply for a grant of 15% to 20% of the loan amount when they have successfully completed their investment, based on checking the achievement of specific innovation criteria for the 15% and ESG criteria (Environmental, Social and Corporate Governance) for the additional 5%. Receiving the grant will correspondingly reduce the balance of their loan principal to be repaid.

Learn more here

Company news

PK CONSULTING GROUP continues to grow and take advantage of every development opportunity!

The company is renewed and presents the new colors of its logo, and  also the recently updated new website.

Company news

HORECA, the exhibition that shapes the developments in the Hotel and Catering industry in our country, returns dynamically on 11-14 February 2022 in METROPOLITAN EXPO with more than 500 exhibitors, in order to contribute to the restart and recovery of the Hospitality industry. The organization of the exhibition in safe and covid-free environment, creates the conditions for the attendance of a large number of quality visitors, making HORECA again the largest exhibition event in Greece and a meeting point for all professional of the hospitality industry with the leading sector’s supply companies.



Development Law

Aim of the Strategic Investments

The aim is to improve the investment climate for the implementation of strategic investments, in order to simplify and accelerate the processes of their evaluation and implementation and to strengthen the legal certainty of strategic investors.

Definition of Strategic Investments

“Strategic Investments” means investments which, due to their strategic importance for the national or local economy, can enhance employment, productive reconstruction, and the promotion of the natural and cultural environment of the country, ac- cording to with the principles of socially equitable, inclusive, balanced, and sustainable development, with the main features:

  • attracting investment funds,
  • extroversion and export activity,
  • innovation, competitiveness, integrated design,
  • saving natural resources in the perspective of the circular economy and high added value,
  • particularly in areas of economic activity of internationally marketable products or services.

Business Format

  • Individual Enterprises
  • Commercial Companies
  • General Partnership
  • Private Capital Company or Individual Businesses
  • Social Cooperative Enterprises, Rural Corporate Partnerships
  • Start – ups and under M&A process companies
  • Enterprises operating in the form of a consortium

Investment Categories

Investments in the provisions of the Strategic role are divided into:

1.”Strategic Investments 1″, which meet at least one (1) of the following conditions, regard- less of investment sector:

a) The total investment budget is greater than seventy-five million (75,000,000) euros.

Investments a) may receive one (1) or more of the incentives: Location Incentive, Tax Incentive and Rapid Licensing Incentive.

b) The total budget of the investment is greater than forty million (40,000,000) euros and at the same time with the investment are created in a sustainable way seventy-five (75) new Annual Work Units (EMUs).

Investments b) may receive one (1) or more of the incentives: Location Incentive, Tax Incentive and Rapid Licensing Incentive, Strategic Investment Expenditure Support Incentive.

2.”Strategic Investments 2″ which meet at least one (1) of the following conditions, regardless of investment sector:

a) The total investment budget is more than twenty million (20,000,000) euros and concerns one (1) or more of the sectors of agri-food, research and innovation, biotechnology, cultural and creative industries, biotechnology, artificial intelligence, medical tourism, waste management, space industry or more than twenty million (20,000,000) euros and the investment is aimed at the digital transformation of the business or the provision of cloud computing services (“cloud computing”).

Investments a) may receive one (1) or more of the incentives: Tax Incentives, Rapid Licensing Incentive, Incentives to Strengthen Strategic Investment Expenditures

b) The investments create in a sustainable way at least fifty (50) new Annual Work Units and their total budget is more than thirty million (30,000,000) euros.

Investments b) may receive one (1) or more of the incentives: Tax Incentives, Rapid Licensing Incentive, Incentives to Strengthen Strategic Investment Expenditures

c) They constitute investments within Organized Recipients of Manufacturing and Busi- ness Activities, which sustainably create at least forty (40) Annual Work Units and their total budget is more than twenty million (20,000,000) euros.

Investments c) may receive one (1) or more of the incentives: Tax Incentives and Rapid Licensing Incentive, Incentives to Strengthen Strategic Investment Expenditures.

3.”Emblematic Investment”

They are implemented by distinguished legal entities and promote the green economy, innovation, technology, as well as the green economy of low energy and environmental footprint and especially in this field, infrastructure investments with specific energy criteria for the construction of new buildings, systems that combine Renewable Energy Power Plant (RES) and “green” hydrogen production system, if the produced electric energy is used exclusively for the production of hydrogen, RES electricity storage systems, and facilities of marine wind or floating photovoltaic parks, as well as investments that significantly strengthen the Greek economy and its competitiveness at the international level.

Investments can receive one (1) or more of the incentives: Location incentive, Tax incentives, Rapid licensing incentive, Incentives to enhance strategic in- vestment expenditures.

Regarding the aid for Incentives to increase strategic investment costs, investments that are implemented within the Depoliticization Zones (ZAP) of law 4759/2020 (A ‘245) can receive the specific aid at a rate of one hundred percent (100%), as provided in Regulation (EU) 651/2014.

The investments that are implemented outside Z.AP. of Law 4759/2020 can receive the reinforcement of the previous paragraph at a rate of eighty percent (80%) of the provision of Regulation (EU) 651/2014.

A prerequisite for the provision of tax incentives and incentives to increase strategic investment costs, divisive or cumulative, in investment plans, which fall into this category, is the completion of their implementation by December 31, 2025.

In case of exceeding the above implementation deadline, the investment is declassified as “Emblematic Investment of Exceptional Significance” and the approved incentives are revoked.

i. A three-member committee is set up to characterize an investment project as an “Emblematic Investment of Extraordinary Significance”, the members of which are scientists of recognized prestige in various specialties.

ii. With a decision similar to that of sub. (ca) determine the procedure for the integration of the investment, the manner of monitoring and controlling the implementation of the investment, the manner of payment of the aid, as well as any other necessary de- tails for the application of the present case.

iii. Within seven (7) days from a relevant request of the “Hellenic Investment and Foreign Trade Company SA”, the Commission gives an opinion regarding the problematic or not nature of the investment.

4.”Strategic Investments for Rapid Licensing”, which meet the criteria mentioned in one (1) of the following sub-cases:

a. They create in a sustainable way at least thirty (30) new Annual Work Units and their total budget is more than twenty million (20,000,000) euros. Investments in this case may receive one (1) or more of the rapid licensing incentives and incentives to increase strategic investment costs.

b. Create at least thirty (30) new Annual Work Units in a sustainable way, provided that their total budget is more than ten million (10,000,000) euros and they are part of an investment, which has already been strategy and its implementation has been completed. Investments in this case may receive one or more of the rapid licensing incentives and incentives to increase strategic investment costs.

c. are existing investments, strategic or not, which are undergoing restructuring or modernization or expansion of their facilities and their total budget is more than fifteen million (15,000,000) euros, provided that one hundred (100) of the Annual Work Units are sustainably maintained. Investments in this sub-case can be motivated by rapid licensing.

5.«Automatically Incorporated Strategic Investments», which meet the mentioned criteria in one (1) of the following sub-cases: a) They constitute investments of law 3389/2005 (A ‘232), which have been approved and investments for the European Projects of Common Interest (PCI) of article 8 of law 4271/2014 (A’ 144). In this case are included investments that are Important Projects of Common European Interest (IPCEI) of legal entities, which participate as direct members in projects of Important Projects of Common European Interest, provided that the total budget is more than twenty million (20,000,000) euros.

The investments in this sub-case may receive one (1) or more of the incen- tives: Tax Incentives and Rapid Licensing Incentive.

b) They constitute “Strategic investments of spatial organization of enterprises”, which concern the development of business parks of law 3982/2011 (A ‘143), in an area of at least five hundred (500) acres and with a total budget of over ten million (10,000).euros.

Investments in this category may receive one (1) or more of the incentives: Site Incentive, Tax Incentive and Rapid Licensing Incentive.

Investment Criteria

Investments in electricity generation units are characterized as “Strategic Investments”, pro- vided that meet the following conditions:

a. They fall into one of the following categories:

i. Systems that combine a power plant from RES. and a “green” hydrogen pro- duction system, since the electricity produced is used exclusively for hydrogen production.

ii. Installations of marine wind and / or floating photovoltaic parks

iii. RES projects that connect areas of the Territory that have not been interconnected and are not foreseen to be interconnected with the National Electricity Transmission System via submarine cable, in accordance with the approved, according to the application, ten-year Development Program (D.A.P.A.) of the National Electricity Transmission System (Ε.Σ.Μ.Η.Ε.).

iv. RES projects fully controlled electricity generation according to par. 14 of arti- cle 2 of law 4414/2016 (A ‘149).

v. Electricity storage systems from RES (they can be included exclusively in the category “Emblematic Investments of Extraordinary Significance” and receive the incentives provided in this category, provided that the relevant applica- tions have been submitted by 1.11.2021.)

b. They have a budget of at least seventy-five million (75,000,000) euros.

Auxiliary and accompanying projects

Auxiliary means temporary projects, which aim to serve the Strategic Investments during their construction phase, such as quarries, loan chambers, makeshift office facilities.

Accompanying projects, meaning permanent projects to support strategic investment, such as projects required for connection to electricity, telecommunications, gas, water and sewerage networks, as well as access roads and junctions connection of the installation sites of the projects with the national and provincial road network and with the main road network of the region.


1. Location Motivations

Up to one (1) non-adjacent area can be included in the investment, which cumulatively:

Covers less than fifty percent (50%), of the total area of the main investment property,

is not necessary to ensure perfection – buildability of the main property &

has a maximum distance, with the other property, one and a half (1 ½) kilometers

The compulsory expropriation of real estate or the establishment of real rights over it is allowed for the service of the Strategic Investments and their auxiliary and accompanying projects. The expropriated area may not occupy a percentage of more than three percent (3%) of the total area of the investment.

2. Tax Incentives

Investments that are characterized as Strategies can be motivated stabilization of the income tax rate applicable at the date of their designation, for legal persons and legal entities for a period of time, which is set at twelve (12) years from the completion of the investment plan.

The investor can make use of the consolidated income tax rate from the tax year of completion and commencement of productive operation of the investment.

Investments, which are characterized as strategies, may receive separators:

a. Tax exemption consisting of the exemption from the payment of income tax on the pre-tax profits

The entity may utilize the entire eligible tax exemption within fifteen (15) tax years and not less than three (3) tax years from the year in which the right to use the incentive is established, or

b. Acceleration of tax depreciation of fixed assets that have been included in the ap- proved investment plan by increasing the rates by one hundred percent (100%). If the initial rate of depreciation is higher than twenty percent (20%), the final rate of in- crease may not exceed forty percent (40%).

For manufacturing companies, depreciation of machinery and non-technological equipment is deducted from gross income at the time of their realization, increased by thirty percent (30%).

3. Rapid Licensing Incentive

Subject to the issuance of any required permit or approval for the execution of pro- jects, the installation or operation of a strategic investment, including spatial planning permits.

4. Incentives to increase strategic investment costs, aid may be provided in the form of a grant.

The supported expenditure categories are:

i. Aid for the employment of disadvantaged workers and persons with disabilities. The aid of this category, combined with other state aid received by the investor, may not exceed five million (5,000,000) euros per investment project.

ii. Aid for research and development projects, if the project relates to industrial research, experimental development, or feasibility studies. The aid of this category, combined with other state aid received by the investment body, may not exceed for projects:

industrial research, twenty million (20,000,000) euros, per investment project,

experimental development, fifteen million (15,000,000) euros, per investment project,

feasibility studies and preparation of research activities, the seven million five hundred thousand (7,500,000) euros, per investment plan

The investment plans, which are included in the “Emblematic Investments of Extraor- dinary Significance”, to receive aid, divisive or cumulative, in the following form:

the grant, which consists of the provision of money by the State

the leasing subsidy, which consists of the coverage by the State part of the paid installments of the leasing

the subsidy of the cost of the created employment, which consists in the cov- erage by the State part of the salary costs of the new jobs.

Submission and documentation

The investment body pays to the “Hellenic Investment and Foreign Trade Company SA” to cover the administrative costs of processing its investment file management fee.

The amount of the total management fee is calculated at one percent (0.1%) of the total cost of the investment and cannot be less than fifty thousand (50,000) euros, nor exceed two hundred fifty thousand (250,000) euros.

Twenty-five percent (25%) of the management fee is paid to the “Hellenic Investment and Foreign Trade Company SA.” at the submission phase by the investor.

The remaining seventy-five percent (75%) is paid to the “Hellenic Investment and Foreign Trade Company SA”, during project management.

for further information click here

Company news

Konstantinos Papadopoulos, CEO and co-founder of PK CONSULTING GROUP, was announced as the winner of the CEO Today Europe Awards 2021 in the category of the best CEO of Management / Business Consulting. The CEO Today Europe Awards honors the European CEOs, who have achieved excellent financial results in the last 12 months.

Mr. Papadopoulos commented: “This distinction is the result of the practices we follow in the company to optimize our productivity, communication and daily life. The award is a reward for the company and its staff, which in recent years has managed to offer high quality financing solutions to many Greek and international companies.

Company news

Xenia 2021 was completed with great success, which took place at the METROPOLITAN EXPO exhibition center from 27 to 29 November 2021. The exhibition takes place in the 4 halls of the exhibition center. The visitors met in a safe environment, with the 350 exhibitors, discussed the needs of their businesses and concluded important trade agreements. PK CONSULTING GROUP gave a dynamic presence at the exhibition, informing the visitors about the investment programs that they can use for their businesses. We warmly thank all the exhibitors, visitors and the organization of the exhibition.


New law 4778/2021 introduces the concept of Family Offices in Greece: New Family Offices law, establishes the possibility of managing the cash flows and family property of natural persons with tax residence in Greece by special purpose companies. It also regulates their business purpose, the nature of their services and details for their operation as well as various tax matters.

The objective of the new law: Based on the new law, the wealth and family assets of individuals who are tax residents of Greece may be managed by family offices which takes up a legal form of one of the legal types of entities acknowledged within the Greek Income Tax Code. These family offices will have as their exclusive objective the provision of support to Greek tax resident individuals and to their close family members with regard to the administration of their assets and investments that they hold either directly or indirectly through legal persons or legal entities. The close family members, as well as legal persons and entities where these Greek tax resident individuals and/ or their family members participate, may participate in the family office but not as an employee. 

Operation: The above entities may employee personnel or assign to third parties the provision of the respective services regardless of the country of establishment of such service providers

The Family Office company must employ at least five people in Greece within the first 12 months of its establishment.

Its operating expenses in Greece must be at least 1,000,000 euros.

A 7% profit margin will be added to the gross income of the company that will only be collected through bank transfers.

Calculation of the taxable income: For the determination of the taxable income of the offices, the expenses are deducted from their gross income, provided that they are evidenced by supporting documentation in accordance with the provisions of Law 4308/2014. If for any reason the company’s revenue, as shown in their accounting books, is higher than the revenue, the revenue shown in the accounting books is taken into account. The income tax of the above offices is calculated with the income tax rate of legal entities (24%). The above family offices are required to withhold income tax for payments they effect as per the general rules.

VAT : Internal services, provided between the family office and the individuals who participate therein, are outside the scope of Greek VAT. For further information click here to see the law.


The terms and conditions for the characterization of a tax entity – person as “Angel Investor” in a startup business or businesses have been published by the Government.

The publication defines the following:

-Startup Business

Any S.A or Ltd that is based in Greece and is registered in the National Startup Registry “Elevate Greece” during the time of cash inflow.

-Angel Investor

Any tax paying individual, Greek tax resident, Greek Tax ID holder, that will contribute capital to startup businesses for their development, in accordance to the terms an provisions of this Regulation.

-Capital contribution

The injection of capital from the investment angel, that is done solely through a bank transfer.

-Right for income tax reduction:

An amount equal to 50% of the capital contribution to the startup business/es will be deducted from the declared taxable income for the year within the contribution was made.

Limits on investment funds and ways of contribution

The Investment Angel is eligible to a tax deduction on his/her taxable income for capital contributions made to up to three different startups with a total contribution of up to 300000€.  The maximum contribution per startup is limited to 100.000€

The capital contribution to the startup is done either through a share increase or through share capital by issuing new or corporate shares.

All payments of the capital contribution must be done by bank transfer from the Investment Angels account in Greece or abroad to the corporate account of the startup. The bank account of the startup must be in a Greek banking institution proven by the relevant bank documentation

Proof of the capital contribution must be declared by the startup in the electronic platform of “Elevate Greece”

Tax deduction procedure

The deduction from the taxable income of the Investment Angel is done with the indication of the capital contributed in the relevant section of the income tax form for the year the contribution was made

Imposed fines

If it is proven, following an audit, that the capital contribution was done with the sole purpose of the tax deduction and not the development of the startup then a fine will be imposed to the Investment Angel.  The amount of the fine will be equal to the benefit the Investment Angel sought to obtain from the capital contribution.Read the article here

Horizon 2021-2027

Horizon Europe’s main aim is to maximize the scientific, economic and societal impact of Union investment in research and innovation. To this end, it will seek to attract more investments from the industry and member states, strengthen the link between science and society and maximize the benefits derived from their interaction through activities ensuring commitment and involvement of EU citizens and their collectivities at all stages and levels (policy-making, implementation).

Horizon Europe will comprise three pillars, as follows:

  1. Open Science
  2. Global Challenges and Industrial Competitiveness
  3. Open Innovation

The three pillars will be interconnected and complemented by the introduction of a 4th horizontal Part “Strengthening the European Research Area”.

The proposed programme structure and the budget breakdown are presented in the following table:

 Proposed budget  (€ bn)% of total budget
Pillar 1: Open Science25.8027.42%
European Research Council (ERC)16.6017.64%
Marie Sklodowska Curie Actions (MSCA)6.807.23%
Research Infrastructures2.402.55%
Pillar 2: Global Challenges & Industrial Competitiveness 52.7056.00%
Inclusive & Secure Societies2.802.98%
Digital & industry15.0015.94%
Climate, Energy & Mobility15.0015.94%
Food & Natural Resources10.0010.63%
Non-nuclear direct actions of the Joint Research Centre (JRC)2.202.34%
Pillar 3: Open Innovation1.5014.35%
European Innovation Council (EIC)10.0010.63%
European Innovation Ecosystems0.500.53%
European Institute of Innovation & Technology (EIT)3.003.19%
Strengthening the European Research Area2.102.23%
Sharing Excellence1.701.81%
Reforming and Enhancing the European R&I System0.4.00.43%