research and development
as defined in Commission Regulation (EU) No 1217/2010 of 14 December 2010 on the application…, Article 1(1), point (c) (Definitions)
the acquisition of know-how relating to products, technologies or processes and the carrying out of theoretical analysis, systematic study or experimentation, including experimental production, technical testing of products or processes, the establishment of the necessary facilities and the obtaining of intellectual property rights for the results;
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Also defined in
- Directive 2009/81/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of procedures… 32009L0081, Article 1, point (27)
all activities comprising fundamental research, applied research and experimental development, where the latter may include the realisation of technological demonstrators, i.e., devices that demonstrate the performance of a new concept or a new technology in a relevant or representative environment;