Eligible actions and eligible costs
Article 33
1. Only the costs of the following actions shall be eligible for support: (a) the construction, acquisition, leasing, or improvement of immovable property; (b) the purchase or lease-purchase of new machinery and equipment up to the market value of the asset; (c) general costs linked to expenditure referred to in points (a), and (b), in particular architect, engineer and consultation fees as well as feasibility studies; (d) the acquisition or development of computer software and acquisition of patents, licences and copyrights and the registration of collective marks. The feasibility studies referred to in point (c) of the first subparagraph shall remain eligible expenditure even where, based on their results, no expenditure under points (a) and (b) of that subparagraph is made. 2. Costs connected with a leasing contract other than those referred to in points (a) and (b) of the first subparagraph of paragraph 1, in particular lessor's margin, interest refinancing costs, indirect costs and insurance charges, shall not be eligible expenditure. 3. By way of derogation from point (b) of the first subparagraph of paragraph 1, for micro, small and medium-sized enterprises within the meaning of Commission Recommendation 2003/361/EC ( 11 ) Member States may, if duly justified by their support programme, establish conditions under which the purchase of second-hand equipment may be regarded as eligible costs. 4. Simple replacement investments shall not constitute eligible costs.