103 Ifølge indholdet af oversigten over udgifter, der berettiger henholdsvis ikke berettiger til tilskud (jf. ovenfor, præmis 20), antog DAFSE, at de generelle administrationsomkostninger ikke gav ret til tilskud, under henvisning til at de vedrørte aflønningen af en underviser, som allerede var indeholdt i rubrikken vedrørende lønninger.
103 In the table of eligible and ineligible expenditure (see paragraph 20 above), DAFSE stated that the general administrative costs were not eligible on the ground that they related to the remuneration of a teacher which had already been included in the section concerning remuneration.