Experimental development is the complex of creative activities undertaken in a systematic way in order to increase the knowledge and use them for new applications. GTechnology’s experimental development service is a work of production of new materials, products, services, processes.
According to the definition of the Community framework for State aid in favour of research, development and innovation, communication from the European Commission 2006/C 323/01, for experimental development means: “acquisition, combination, structuring and Use of existing knowledge and capacities of a scientific, technological, commercial and other nature, in order to produce plans, projects or designs for new, modified or improved products, processes or services. Other activities for the conceptual definition, planning and documentation concerning new products, processes and services can also be used. These activities may include the development of projects, drawings, plans and other documentation, provided they are not intended for commercial use.
The realization of prototypes used for commercial purposes and of pilot projects intended for technological and/or commercial experiments is part of the experimental development, when the prototype is necessarily the final commercial product and its cost of Manufacture is too high to be used only for demonstration and validation purposes. The eventual, further exploitation of demonstration projects or commercial pilot projects involves deduction of the incomes thus generated by the eligible costs.
Aid for the production and testing of products, processes and services is also permissible, provided that they cannot be used or processed in view of industrial applications or for commercial purposes. However, experimental development does not include routine changes or periodic changes to products, production lines, manufacturing processes, existing services, and other ongoing operations, even when such changes represent improvements. ”