Eligible actions and eligible costs
Article 38
1. The operations and their underlying actions for which the support referred to in Article 51 of Regulation (EU) No 1308/2013 is applied shall consist of tangible and intangible investments including for knowledge-transfer for the development of the following: (a) new products related to the wine sector or by-products of wine; (b) new processes and technologies necessary for the development of grapevine products; (c) other investments adding value at any stage of the supply chain. 2. The eligible costs shall include pilot projects, preparatory actions in the form of design, product, process or technology development and tests and any tangible and/or intangible investments related to them, before the use of the newly developed products, processes and technologies for commercial purposes. 3. Simple replacement investments shall not constitute eligible costs.