Galoisian obstructions to non-Hamiltonian integrability

We show that the main theorem of Morales–Ramis–Simo about Galoisian obstructions to meromorphic integrability of Hamiltonian systems can be naturally extended to the non-Hamiltonian case. Namely, if a dynamical system is meromorphically integrable in the non-Hamiltonian sense, then the differential Galois groups of the variational equations (of any order) along its solutions must be virtually Abelian