The Act Of 30 October 2002 On State Aid To Businesses Of Particular Relevance For The Labour Market

Original Language Title: USTAWA z dnia 30 października 2002 r. o pomocy publicznej dla przedsiębiorców o szczególnym znaczeniu dla rynku pracy

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Chapter 1 General provisions Article. 1. [range] Act specifies the terms and conditions of the restructuring of the businesses of particular importance for the labour market, as well as the procedures in cases of restructuring.

Article. 2. [entities covered by the restructuring] 1. Restructuring can be covered by a trader within the meaning of article 3. 2. 2 and 3 of the Act of 19 November 1999-Business Law (Journal of laws No. 101, item 1178, 2000 No. 86, item 958 and # 114, poz. 1193, 2001 No 49, item 509, no. 67, item 679, no. 102, item 1115 and # 147.1643 and 2002 No 1, item 2, # 115 , item. 995 and # 130, poz. 1112): 1) who are in a difficult economic situation, within the meaning of article 3. 15 paragraph 1. 2 of the Act of 27 July 2002 on conditions of admissibility and supervising public aid for entrepreneurs (Journal of laws No. 141, item 1177), and 2) in which the number of persons providing work based on an employment relationship-as at June 30, 2002, exceeds 1000.

2. the provisions of this Act shall not apply to entrepreneurs: 1) entered in the appropriate register or records in a period of 2 years prior to the date of submission of the application for the initiation of reorganisation proceedings, subject to the provisions of Chapter 10;

2) which announced bankruptcy or winding-up proceedings have been opened.

Article. 3. the [Restructuring] 1. By restructuring should be understood as the initiation and conduct of reorganisation proceedings in order to restore trader's long-term ability to compete on the market.

2. restructuring may include: 1) civil liability as at 30 June 2002;

2) commitment necessary on the principles set out in section 5 or 5a;

3) assets;

4) employment.

Article. 4. [suspension of the reorganisation proceedings] 1. During the period of validity of the Act an entrepreneur may be covered by restructuring based on the provisions of only one time.

2. restructuring Proceedings carried out by the operator on the basis of the provisions of the set: 1) of 26 November 1998 on the adjustment of coal mining to the functioning of the market economy and the special powers and tasks of the mining municipalities (OJ No 162, item 1112 and from 2001 No. 5, item 41 and # 154, poz. 1802), 2) of 7 October 1999 on promoting industrial restructuring and technical modernisation of the defence capabilities of the Polish armed forces (Journal of laws No. 83 , item. 932, 2000, no. 119, item. 1250 and 2001 No. 76, item. 805 and # 100, item. 1080), 3) of 14 July 2000 on the financial restructuring of mining sulphur (Journal of laws No. 74, item. 856), 4) of 8 September 2000 on commercialisation, restructuring and privatisation of the State Enterprise "Polish State Railways" (Journal of laws No. 84, item. 948, 2001, no. 100, item 1086 and # 154, poz. 1802 and from 2002, # 205, poz. 1730) 5) of 24 August 2001 on the restructuring of the iron and steel (Journal of laws No. 111, item 1196), 6) of 30 August 2002 on a restructuring of certain public duties from entrepreneurs (Journal of laws No. 155, poz. 1287), hereinafter referred to as the "law on the restructuring of the public duties" shall be subject to suspension, subject to article 22. 30 paragraph. 1, the date of issue of the provisions referred to in article 2. 10 paragraph 1. 1 point 1.

Article. 5. [loans and guarantees] 1. In order to support the restructuring of the Industrial Development Agency s.a., hereinafter referred to as "the Agency", can give the trader involved in the restructuring of the loans and guarantees provided for in the approved restructuring plan as referred to in article 1. 21.2. Loan or guarantee follows after the agency financial resources for this purpose from a source referred to in art. 56 paragraph 1. 1. Article. 6. [the application of the provisions of the administrative procedure code] 1. To reorganisation proceedings shall apply the provisions of the code of administrative procedure, if the provisions of the Act does not provide otherwise.

2. Restructuring procedure is carried out while maintaining the provisions of the Act, referred to in article 1. 2. 1 paragraph 1, without prejudice to art. 15 paragraph 1. 4. Article. 7. [bankruptcy] 1. From the date of the initiation of reorganisation proceedings until its completion or remission may not be declared bankrupt entrepreneurs covered by the restructuring.

2. If the restructuring procedure was initiated after the date of the application for a declaration of bankruptcy and before the date of bankruptcy, bankruptcy proceedings shall be subject to suspension.

3. From the date of the initiation of reorganisation proceedings to traders affected by the restructuring does not apply the rules on the obligation to submit an application for a declaration of bankruptcy.



Chapter 2 the entities competent in matters of restructuring of the Article. 8. [the competent authority in matters of restructuring] 1. The competent authority in matters of restructuring is the competent minister of the economy.

2. the functions of the public administration body in the field of the tasks arising from the Act also made the Chairman of the Management Board of the Agency, hereinafter referred to as the "President of the Agency", with the help of the Agency.

Article. 9. [the competent Minister of the economy] the competent Minister of the economy: 1) shall exercise supervision of the execution of the Act;

2) is the higher degree to the President of the Agency in respect of decisions made under the Act.

Article. 10. [President of the Agency] 1. President of the Agency: 1) shall make an order to initiate restructuring proceedings;

2) shall make an order that the application for the initiation of reorganisation proceedings without consideration;

3) it seems the decision not to initiate restructuring proceedings;

4) shall issue a decision on the conditions and the restructuring mode, hereinafter referred to as "the decision to restructure" 5) shall issue a decision to terminate reorganisation proceedings;

6) shall issue a decision on the redemption of the reorganisation proceedings;

7) supervises the implementation of the reorganisation proceedings by the trader;

8) shall issue a decision to grant or deprivation of the company to the status of the company's restructuring;

8A) shall issue a decision approving the plan of repayment of liabilities taken over by the operator referred to in article 2. 32e, as well as the scope of their redemptions;

9) supervises the implementation of the restructuring plan by the company, which has been granted the status of a company restructuring, hereinafter referred to as "the company in restructuring" 10) performs other tasks specified in the Act.

2. the President of the Agency shall be drawn up every 3 months: 1) entrepreneurs, in relation to the decisions on restructuring;

2) entrepreneurs, in relation to the decisions of the completion of the reorganisation proceedings;

3) entrepreneurs, in relation to the decision to discontinue the reorganisation proceedings;

4) companies in the restructuring.

3. The list referred to in paragraph 1. 2, shall be subject to the notice in the official journal of the Republic of Poland "Polish Monitor B".

4. the President of the Agency shall draw up half-yearly and annual reports on the implementation of the restructuring actions and the costs of those proceedings and shall submit them to the competent Minister for Economic Affairs and the President of the Office for competition and consumer protection, respectively, within a time limit to 31 July and within the period to 28 February of the following year.



Chapter 3 of the restructuring procedure Art. 11. [the restructuring proceedings] 1. President of the Agency shall initiate the restructuring procedure at the request of the operator, filed within the period referred to in article 1. 12 paragraph 1. 1, subject to article 22. 14.2. President of the Agency refuses to initiate restructuring proceedings, if: 1) the entrepreneur does not meet the conditions referred to in article 1. 2. 1;

2) the application for the initiation of reorganisation proceedings does not include the information referred to in article 1. 13 paragraph 1. 1 and 2.

Article. 12. [the term proceedings] 1. Reorganisation proceedings can be initiated by 31 December 2003 at the request of the operator, filed within 30 days from the date of entry into force of the Act.

2. an application filed after the time limit referred to in paragraph 1. 1, is left without a diagnosis.

Article. 13. [the proposal] 1. Request of the entrepreneur for the initiation of reorganisation proceedings shall contain the following information: 1) the name or business name and domicile or registered trader;

2) the name or business name and registered office of the shareholders, as well as the names and place of residence of the members of the corresponding liabilities without limitation;

3) persons authorized to represent the legal person – if the applicant is a legal person;

4) the place of establishment and location of the property;

5) the circumstances which justify the request, and prima facie evidence;

6) identification of assets, which may be given as security costs of reorganisation proceedings;

7) the number of persons providing on entrepreneurs working on the basis of the employment relationship;

8) number of persons performing services on behalf of a trader based on civil law contracts concluded for a period longer than 6 months.

2. the application referred to in paragraph 1. 1, include: 1) extract from the book of shares, in the case of a limited liability company;

2) a list of shareholders who own more than 5% of the shares, together with information on the size of the share in the share capital of the Treasury and the companies in which the Treasury has at least 50% of the shares;


3) financial statements within the meaning of the accounting rules, drawn up as at 30 June 2002, and the report of the revenue, cost and profit made in the framework of the statistical obligations, the last before the date of the application;

4) a copy of the records of fixed assets and long-term investments within the meaning of the provisions on accounting, together with information on established them loads;

5) list of debtors with mention of debt each of them, according to the State of the current and as at June 30, 2002, and a list of security;

6) list of creditors claims public with an indication of the amounts of arrears, according to the current state and at 30 June 2002, as well as a list of security these claims;

7) list of creditors claims of civil law, with the amount of the claims of each of them, according to the State of the current and as at June 30, 2002, and a list of these security claims;

8) a list of off-balance-sheet obligations, giving each of them, according to the State of the current and as at June 30, 2002, and a list of the security of these obligations;

9) copies of the enforcement orders issued to entrepreneurs, including granted sureties and guarantees.

3. within 3 months from the date of submission of the application the entrepreneur is obliged to transmit to the President of the Agency: 1) the restructuring plan;

2) project restructuring settlement, referred to in article 1. 22;

3) financial statements for 2002;

4) list of public liabilities, broken down by individual titles, and years, and with an indication of the amounts of arrears, interest on arrears fees and prolongacyjnych, as well as a list of security these claims;

5) list civil liabilities, broken down by creditors, titles, years, and a list of these security claims;

6) list of claims by debtors, titles, and years, and a list of security;

7) other documents and information required in accordance with the provisions of the conditions of admissibility and supervising public aid for entrepreneurs.

Article. 14. [request of incorporation] 1. A request for the initiation of reorganisation proceedings may also occur the founding body of the trader. To the conclusion of the founding authority shall apply mutatis mutandis to article. 12 and art. 13 paragraph 1. 1 paragraphs 1 to 5.

2. In the case referred to in paragraph 1. 1, the President of the Agency, calls on the trader, to whom the application relates, phrase, within 14 days, written consent to commence reorganisation proceedings and communicate the information referred to in article 1. 13 paragraph 1. 1 6 – 8 and in paragraph 2. 2.3. In the case referred to in paragraph 1. 1, the trader shall communicate to the President of the Agency not later than 3 months from the date of the expression written consent referred to in paragraph 1. 2, the documents and information referred to in article 1. 13 paragraph 1. 3.4. If you do not consent to the restructuring proceedings by the trader within the time limit referred to in paragraph 1. 2, the President of the Agency leaves the request of incorporation without recognition.

Article. 15. [restructuring] 1. The restructuring plan referred to in article 2. 13 paragraph 1. 3, paragraph 1, provides: 1) a detailed description of the economic situation of the entrepreneur;

2) analysis of the causes of the occurrence of a difficult economic situation, referred to in article 1. 2. 1 paragraph 1;

3) market analysis, running the entrepreneur;

4) an indication of the intended activities of the trader to repair its economic situation, including actions in the field of restructuring and employment, and to the functioning of the market economy and timely adjustment of public obligations;

5) determine the status of the economic entrepreneurs to be achieved after the reorganisation proceedings;

6) the term financing activities referred to in paragraph 4, taking into account the public support necessary to carry out the restructuring procedure, by which the trader intended to apply for, including its size, sources, forms, appointment and legal basis.

2. The restructuring Plan shall be subject to the arrangements between the President of the Agency and an entrepreneur, and if the applicant is the founding body of the entrepreneur-also this authority.

3. the process and results of the arrangements are documented in the form of a protocol signed by authorized persons.

4. The agreed restructuring plan for the President of the Agency shall send without delay to the President of the Office for competition and consumer protection in order to give an opinion-in accordance with the provisions of the conditions of admissibility and supervising public aid for entrepreneurs, the President of the Office for competition and consumer protection shall give its opinion within 28 days from the date of receipt of the restructuring plan.

Article. 16. [auditing] 1. President of the Agency may order: 1) for carrying out the examination of the financial statements submitted by the operator-set up for this purpose, the statutory auditor;

2) to make a valuation of the estate entrepreneurs set up for this purpose, the expert is means tested.

2. Order the examination and valuation of the assets referred to in paragraph 1. 1, while maintaining the provisions on public procurement.

3. the costs of auditing and valuation of the estate are deductible to the Agency, within the meaning of the provisions of the income tax of legal persons.

Article. 17. [Conditions of the decision on restructuring] 1. President of the Agency may make a decision to restructure from: 1) the appointment of designated by each people to supervisory and control bodies of the entrepreneur in order to ensure the implementation of the functions referred to in article 1. 10 paragraph 1. 1 paragraph 7, if it is necessary for the proper conduct and termination of reorganisation proceedings;

2) cover the restructuring plan the transfer of ownership of assets referred to in article 1. 34 para. 1, or other related rights by the trader to the Treasury.

2. The appointment of persons designated by the President of the Agency to perform functions in the bodies referred to in paragraph 1. 1 paragraph 1 follows on the terms specified in separate regulations.

Article. 18. [the decision to restructure] 1. President of the Agency shall issue a decision to restructure, if the information and documents and carried out activities shows that the restructuring procedure can lead to the repair of the financial situation of the entrepreneur and restore its ability to function in a market economy.

2. The decision on the restructuring is subject to immediate execution.

Article. 19. [content of the decision] 1. The decision on the restructuring includes in particular: 1) the designation of the trader;

2) the place of residence or seat of the trader;

3) the term of the security costs of reorganisation proceedings;

4) identification of the assets to provide security for costs reorganisation proceedings;

5) time limit for completion of reorganisation proceedings;

6) approval of the restructuring plan;

7) list of public obligations affected by the restructuring of the special conditions, referred to in section 5a;

8) an indication of the Operator referred to in article 2. 32e;

9) identification of the assets to be transferred to the property of the operator.

2. Restructuring procedure should be completed within a period of 24 months from the date of the decision on restructuring.

3. If the decision on restructuring specified a shorter than that referred to in paragraph 1. 2, at the request of the operator, it may be extended, but not longer than the time limit referred to in paragraph 1. 2. Article. 20. [waiver of reorganisation proceedings] If the expected cost of reorganisation proceedings are abnormally high in relation to the achievement of the effects of restructuring, the President of the Agency shall discontinue the restructuring procedure.

Article. 21. [request for loans or surety] 1. The trader, who earned the decision to restructure, you may apply for a loan or guarantee.

2. The application for the loan or the guarantee contains the information referred to in article 1. 13 paragraph 1. 1, and shall specify: 1) the type of economic activity;

2) the amount of the loan amount or a liability to be covered by the guarantee, together with the terms of their repayment;

3) purpose of loan or measures which repayment is to be covered by the guarantee, the desirability of the implementation of the project and the assessment of its cost-effectiveness, taking into account the risks accompanying the project;

4) form of security loans or guarantees;

5) financial plan for restructuring projects.

3. the President of the Agency includes the trader agreement for a loan or guarantee, which specifies in particular: 1) the amount of granted loans and its use or the amount of the guarantee;

2 conditions of the loan interest rate, height), the possible withdrawal period, the terms and the amount of loan payments and interest rate subsidies;

3) how to transfer loans;

4) penalties for late delivery of regulating payments loans and interest rates;

5) form of security of the loan or guarantee.



Chapter 4 financial restructuring civil obligations Art. 22. [financial restructuring obligations of civil law] 1. Financial restructuring of obligations of civil law is based on the conclusion of the trader's restructuring settlement with creditors claim civil law set out in the list referred to in article 2. 13 paragraph 1. 2 paragraph 7.


2. If the restructuring agreement is not concluded within 2 months from the date of notification of the decision to restructure, President of the Agency shall discontinue the restructuring procedure.

3. To the restructuring settlement does not apply to the provisions of section II of Chapter 8 of the administrative procedure code.

Article. 23. [the restructuring Agreement] 1. The restructuring agreement is concluded, if she will tell her creditors claim civil law with a total of more than 50% of the total claims rights to the creditors mentioned in the list referred to in article 2. 13 paragraph 1. 2 paragraph 7.

2. Restructuring Agreement binds all creditors ' claims civil law mentioned in the list referred to in article 2. 13 paragraph 1. 2 paragraph 7.

Article. 24. [Subject of restructuring settlement] 1. The subject of restructuring settlement may be: 1) the restructuring of the civil law obligations involving in particular: a) remission of those obligations in whole or in part, (b)) unfolded the repayment of these obligations, (c)) to defer the repayment of these obligations;

2) the obligation to creditors to take action in order to support the implementation of the restructuring plan, in particular by: a) subscription of shares or shares, b) conversion of debt for bonds or other titles the debenture, c) the conclusion of agreements on cooperation, d) entrepreneur credits, loans, guarantees or guarantees.

2. the terms of the restructuring agreement may be varied, to the extent specified in paragraph 1. 1, paragraph 1, in relation to certain groups of creditors – while maintaining equal treatment of participants in the settlement.

Article. 25. [form of restructuring settlement] 1. The settlement includes restructuring, under pain of nullity, in writing.

2. The trader shall communicate the restructuring settlement to the President of the agency within seven days from the date of its conclusion.

3. Restructuring Agreement may be terminated at the time of the reorganisation proceedings only for important reasons, if termination will creditors claim civil law with a total of more than 50% of the total amount of claims covered by the settlement.

4. In the event of termination of the restructuring settlement, the President of the Agency shall discontinue the restructuring procedure.

Article. 26. [civil obligation Waived] 1. The amount of the commitment decommitted civil law obligations of the trader under restructuring does not constitute income within the meaning of the provisions of the income tax of legal persons.

2. the amount of the commitment decommitted civil liabilities, excluding interest, including capitalised, is deductible creditor entrepreneurs covered by the restructuring within the meaning of the income tax Act: 1) in full, when the debt was previously included in the revenue due;

2) 50%, if the claim was established as a result of the loan or loans by the bank or a organizational unit competent for the granting of credits or loans, on the basis of separate laws governing their operation, and the Agency.



Chapter 5 financial restructuring charges of Public Art. 27. [Restructuring of public duties] Restructuring of public duties is being made within the scope, principles and set out in the provisions of the law on restructuring of public duties, subject to the provisions of this chapter and chapter 5a.

Article. 28. [annexes to the application to open proceedings] To the application referred to in article 1. 13 paragraph 1. 1, or consent referred to in article 1. 14 paragraph 1. 2, the operator attaches copies of applications for the initiation of reorganisation proceedings referred to in article 1. 12 of the law on restructuring of public duties, addressed to the competent authorities of the restructuring, hereinafter referred to as "restructuring of public duties authorities", or a statement that does not use the restructuring of public duties.

Article. 29. [notification of submission] 1. President of the Agency shall immediately inform the authorities of the restructuring of public duty of submission of the application for the initiation of reorganisation proceedings in this Act.

2. the President of the Agency shall be delivered to the competent authorities for the restructuring of public duties copies: 1) the provisions of the restructuring of the initiation of the proceeding;

2) provisions that the opening of reorganisation proceedings without consideration;

3) decision not to initiate restructuring proceedings;

4) decision on restructuring;

5) decision on the redemption of the reorganisation proceedings;

6) decision to terminate reorganisation proceedings.

Article. 30. [suspension of the reorganisation proceedings] 1. The filing of the application referred to in article 1. 13 paragraph 1. 1, or consent referred to in article 1. 14 paragraph 1. 2, resulting in the suspension of reorganisation proceedings conducted pursuant to the Act on the restructuring of the public duties to the date of receipt by the authority of the restructuring charges public copy: 1) the provisions that the opening of reorganisation proceedings without consideration;

2) decision not to initiate restructuring proceedings;

3) decision on the redemption of the reorganisation proceedings, in the cases referred to in article 1. 20, art. 22 paragraph 1. 2, art. 25 paragraph 2. 4 and art. paragraph 45. 1 and 2;

4) decision to terminate reorganisation proceedings.

2. The suspension of the reorganisation proceedings conducted pursuant to the Act on the restructuring of the public duties: 1) suspends the obligation to pay the fee restructuring, referred to in article 1. 19 paragraph. 1 of this Act;

2) suspends the limits provided for therein.

Article. 31. [the decision to discontinue the public duties] 1. If you have received a copy of the decision referred to in article 1. 30 paragraph. 1 paragraph 4, the restructuring of public duties authority shall issue a decision declaring remission of public, if the conditions are met, referred to in article 1. 10 paragraph 1. 1 paragraph 3 of the law on restructuring of public duties.

2. the decision to discontinue public duties shall be issued within 45 days from the date of receipt of the copy of the decision referred to in article 1. 30 paragraph. 1 paragraph 4.

3. in the case of receipt of a copy of the order or decision referred to in article 1. 30 paragraph. 1 paragraphs 1 and 2, the restructuring of public duties authority takes hold.

4. in the case of receipt of a copy of the decision referred to in article 1. 30 paragraph. 1, paragraph 3, the restructuring of public duties authority shall issue a decision on the redemption of the reorganisation proceedings of public duties.

Article. 32. [exclusion of application of the provisions of the restructuring levy] to the trader, to which the President of the Agency has made the decision to terminate reorganisation proceedings shall not apply the provisions of the restructuring levy, referred to in the Act on the restructuring of public duties.



Chapter 5a of the Restructuring of certain public duties on specific principles of Art. 32A. [public law Duties under the restructuring on the specific principles] 1. The restructuring of certain public duties on specific rules, hereinafter referred to as "the restructuring of the special rules", are known as at June 30, 2003, the following public law duties: 1) for taxes to the State budget, customs duties and payments from profit to the Treasury, 2) in respect of social security contributions in part financed by the payer, the Labour Fund and Fund of guaranteed employee benefits, 3) to employee benefits Guaranteed Fund and State Fund rehabilitation of disabled persons is not subject to restructuring or in relation to which there has been restructuring proceedings on the basis of the provisions of the law on restructuring of public duties;

4) [1] in respect of the fees for the economic use of the environment within the meaning of the provisions of the Act of 31 January 1980 on the protection and shaping the environment (Journal of laws of 1994, no. 49, item 196, as amended), charges for the use of the environment within the meaning of the provisions of the Act of 27 April 2001 – environmental protection law (Journal of laws 2008 No. 25 , item. 150, as amended. d.) and charges for special use of water within the meaning of the provisions of the Act of 24 October 1974 – water law (Journal of laws No. 38, item 230, as amended) constituting the proceeds of the National Fund for environmental protection and water management, the provincial environmental protection and water management funds and budgets of the districts and municipalities;

5) in respect of administrative monetary penalties referred to in the provisions of the laws mentioned in paragraph 4;

6) in respect of charges for the use of perpetual land the State Treasury in the domestically-revenue of the State budget;

7) in respect of default interest, fees, prolongacyjnej, additional fee, the cost of the strike and the costs of execution, from the backlog mentioned in paragraphs 1 to 6.

2. Not subject to restructuring of arrears of contributions to the pension insurance.


3. [2] Not subject to restructuring also a backlog of tax and customs set out in the decision of the competent tax authority, customs authority or tax inspection authority and social insurance contributions receivable, contributions to the Labour Fund and the Fund of guaranteed employee benefits, donated to the State Fund for rehabilitation of disabled persons and of fees and penalties for the National Fund for environmental protection and water management, the provincial environmental protection and water management funds and budgets of the districts and municipalities and charges for the use of land, perpetual State, set out in the outcome of the proceedings, if these arrears have been identified as arising from legal transactions in order to circumvent tax laws, social security, duty or regulations relating to the dimension and the collection of such duties.

Article. 32B. [payment of certain dues] Known as at June 30, 2003, arrears in payments of contributions to the pension insurance, social insurance contributions in part financed by the insured and premiums for health insurance, together with interest for late payment, shall be subject to the repayment by the undertaking which submitted the request, referred to in article 1. 32 g of paragraph 1. 1, within a period of 24 months from the date of the decision on restructuring.

Article. 32 c. [tax Restructuring local government budgets] 1. Restructuring on the specific principles shall apply mutatis mutandis to receivables from entrepreneurs with tax obligations representing income budgets of local government units, if the authority which is competent local government unit shall, at the request of the operator, a resolution to restructure these debts.

2. Restructuring of liabilities of local government units pursuant to this chapter shall not entitle these units to the compensation of the loss of their income with that title by the State budget.

Article. 32D. [Order of initiation of reorganisation proceedings] Provided the restructuring on the specific policy is release by the President of the Agency, the provisions of the restructuring of the initiation of the proceedings referred to in article 2. 10 paragraph 1. 1, paragraph 1, and the transfer by the operator on the operator's ownership of part of the property, unloaded by mortgage or lien on behalf of third parties which are not of public duty restructuring authority, hereinafter referred to as the "Creditor", which is the equivalent of at least 25% of the amount reported to the restructuring.

Article. 32e. [Operator] 1. President of the Agency, before the indication of the operator in the decision to restructure, is obliged to obtain the consent of the company to perform its functions.

2. the Operator may not have, as at the date of the decision on restructuring, tax arrears which are revenue of the State budget and social security contributions.

3. The operator may only be limited company in which the State Treasury or agency has 100% of the shares, or the State Treasury and the Agency have a total of 100% of the shares.

Article. 32. [restructuring] 1. The restructuring of the special rules is: 1) takeover from a trader by the operator: a) the obligations of the entrepreneur, referred to in article 1. 32A paragraph. 1 or article. 32 c of paragraph 1. 1, b) assets of the entrepreneur, 2) remitted the operator acquired obligations of the entrepreneur-the conditions laid down in this chapter.

2. The acquisition by the operator obligations of the trader is under the law on the transfer of ownership on it assets according to their book values. from that date expire also secure these obligations on the assets or rights of the entrepreneur, established by the creditor.

3. The entrepreneur is not responsible for the obligations taken by the operator. Different contractual disclaimer is invalid.

Article. 32 g. [request for restructuring] 1. The entrepreneur shall submit to the President of the Agency request for restructuring on the specific policy.

2. the application referred to in paragraph 1. 1 shall contain the information referred to in article 6. 13 paragraph 1. 1 paragraphs 1-3.

3. Entrepreneur, at the time of application, referred to in paragraph 1. 1, is obliged to include the changes made to the restructuring plan referred to in article 2. 13 paragraph 1. 3 paragraph 1, containing: 1) identification of assets proposed for transfer of ownership of the operator;

2) list of public commitments proposed for the restructuring of the special rules, with an indication of the Creditors and those commitments;

3) update determine the State economic entrepreneurs to be achieved after the reorganisation proceedings;

4) about the resolution, referred to in article 1. 32 c of paragraph 1. 1. Article. 32 h [Consent of the creditor in the restructuring] 1. The decision to restructure in the section on restructuring on the specific principles require the consent of the creditor. President of the Agency shall transmit the decision to the creditor and to the operator.

2. The expression by the creditor consent referred to in paragraph 1. 1, agree on the expiry of the established by him, the security referred to in article 1. 32 paragraph 1. 2. Article. 32. [repayment Plan acquired obligations] 1. Within 9 months from the date of acquisition by the operator obligations of the entrepreneur, the Operator is obliged to submit to the President of the Agency agreed with creditors repayment plan taken over public obligations, together with an indication of the obligations provided for redemption.

2. Repayment Plan acquired the obligations referred to in paragraph 1. 1, as well as the scope of their redemptions approves, by a decision, the President of the Agency. The decision of the President of the Agency shall communicate immediately to the creditor.

3. waiver of liability per individual Creditors shall be made in proportion to the share of each of the claims of creditors in the total amount of obligations subject to redemption.

4. the decision to discontinue the public duties listed in the decision referred to in paragraph 1. 2, it seems the creditor to the extent resulting from that decision, after the operator of repayment plan taken over by obligations.

5. (repealed).

Article. 32j. [transfer of funds to creditors by the operator] 1. The operator passes the Creditors funds referred to in article 1. 32, obtained as a result of the management of seized assets and its disposal, less any expenses incurred with these titles.

2. the Operator distributes the funds referred to in paragraph 1. 1, to meet commitments per individual creditors in proportion to the claims of each of these Creditors in the total amount taken over by obligations.

3. the Operator is obliged to keep separate records of income and expenditure related to the management and disposal of seized assets.

Article. 32 k [protection of entrepreneurs transferred by the operator] 1. Within a period of 12 months from the date of acquisition by the operator obligations of the entrepreneur to the operator: 1) cannot be declared bankrupt;

2) does not apply to the provisions on the obligation to notify the bankruptcy decision;

3) does not apply and do not charge for the use of the environment within the meaning of the provisions of the Act of 27 April 2001 – environmental protection law from seized property;

4) does not charge a default interest from the acquired commitments;

5) does not initiate and lead enforcement proceedings concerning the acquired commitments.

2. Within a period of 12 months from the date of acquisition by the operator obligations of the entrepreneur to the buyer of the assets taken over by the operator shall not apply the provisions of article 4. 112 of the Act of 29 August 1997 – tax (Journal of laws No. 137, item 926, as amended).

Article. 32 l. [If tax revenues and costs of obtaining them] on the day of the taking over by the operator of the assets and liabilities of the entrepreneur on the principles set out in this chapter and on to dispose of the assets and the repayment of these obligations by the operator, as well as their remission pursuant to art. 32I ust. 4, does not recognize the tax revenues and the cost of obtaining revenue.



Chapter 6 the restructuring of assets Art. 33. [the restructuring of assets] Restructuring assets may rely on the transfer of ownership of assets by the entrepreneur under the restructuring to the Treasury, as well as taking other actions regarding his assets, as provided for in the restructuring plan.

Article. 34. [transfer of ownership of assets] 1. The transfer of ownership referred to in article 1. 33, may relate to assets that are not and will not be used for business entrepreneurs and are unnecessary for the proper conduct and termination of reorganisation proceedings in accordance with the restructuring plan.

2. The transfer of ownership of the assets occurs by way of a contract concluded between a trader and the State Treasury, represented by the Minister responsible for the Treasury, within the period specified in the decision.

3. The value of the assets transferred by the trader to the Treasury under the Act is deductible trader within the meaning of the income tax of legal persons.


Article. 35. [having the property] 1. Acquired by the State assets of the trader may be filed or provided free of charge on the ownership of the Agency to cover the costs referred to in article 1. 57, and may also be provided by the Treasury to use for others.

2. the Agency shall increase the share capital by the amount of assets referred to in paragraph 1. 1. Article. 36. [companies] 1. The Agency may create a capital company, bringing, to cover their capital, assets, referred to in article 1. 35.2. In the case of the creation of companies, referred to in paragraph 1. 1, by contribution in kind both at the time of the placing shares or shares, as well as at the time of disposal for consideration does not recognize the tax revenues and the cost of obtaining revenue.



Chapter 7 the restructuring of employment Article. 37. [Provide in connection with the termination] 1. If approved the restructuring plan provided for the solution from the part of the employees of the employment relationship due to capacity constraints, technological changes and product production, reorganization, liquidation of positions, branches and production departments, employees provided to release who do not meet the conditions specified in separate regulations to obtain pension rights schemes and pre-retirement benefits, shall be entitled, subject to paragraph 2. 2 and 10:1) a one-time free training;

2) the provision of retraining-training contract;

3) one-time conditional clearance.

2. benefits referred to in paragraph 1. 1 may be granted by the employer only once, at the request of an employee, if, before the date of application the employee does not use such benefits, and declares that it will not be used in the future.

3. the provision of retraining-training contract is awarded by the employer for a period of not more than 6 months, at the request of an employee, which declares that the consent to the termination of employment after the end of the period for which this benefit has been granted, and will begin training.

4. During the use of the provision of retraining-training contract to an employee shall be entitled to a one-time free training financed from the Labour Fund.

5. Funding from the Labour Fund benefits, referred to in paragraph 1. 4, is done as for jobseekers, as referred to in article. 16 paragraph. 10 paragraph 3 of the Act of 14 December 1994 on employment and counteracting unemployment (Journal of laws of 2001, No. 6, item 56, no. 42, item 475, no. 89, item. 973, no. 100, item 1080, no. 122, item 1323 and 1325, no. 128, item 1405 and # 154, poz. 1793 and from 2002, no. 25, item 253, # 74 , item. 675, # 113, item. 984, # 199, item. 1673 and # 200. 1679). 6. Measures the Labour Fund for the financing of the benefits referred to in paragraph 1. 4, people who helped who has authority over the District Employment Office jurisdiction for the trader, by the administrator of the Fund, the Work of your reserve, at the request of the starost.

7. the planned estimate of training, taking into account the number of trained workers, entrepreneurs and unit and total costs of training, the operator shall submit for approval to the competent Minister for Labour Affairs, together with the opinion of the starost, referred to in paragraph 1. 6.8. The provision of retraining-training contract is paid to the worker by the trader monthly, starting with the month in which he began training in the amount equal to the salary the employee, obliczanemu as remuneration for annual leave, 9. From the provision of retraining-training contract the entrepreneur is obliged to deposit of social security contributions and funds appropriated on the basis and in the amount specified in separate regulations.

10. checks referred to in paragraph 1. 1, paragraph 3, shall be entitled to an employee the licensee from the provision of retraining-training contract, which after training and before 6 months from the date of the grant of that benefit will occur to the employer of the termination of employment.

11. checks referred to in paragraph 1. 1, paragraph 3, shall be paid by the entrepreneur in an amount equal to the product of the number of full months remaining until the end of the 6-month period of retraining benefit-training contract and remuneration determined in accordance with paragraph 1. 8, less the amount of social insurance contributions from salary, financed by the insured person.

Article. 38. [the prohibition of hiring new employees] 1. The trader has agreed to the restructuring of employment cannot during the period of implementation of the restructuring plan to hire new employees – excluding people with specialized skills that can be employed to the extent provided for in the approved restructuring plan.

2. the provision of paragraph 1. 1 shall apply mutatis mutandis to hire people on the basis of contract, contract, agency contract and management contract.

Article. 39. [the application of the provisions of other acts] After coming to a decision on the restructuring of the labour relations in the workplace the trader shall apply mutatis mutandis the provisions of different laws regulating the effects of bankruptcy in respect of labour relations.

Article. 40. [Program to create jobs] 1. In the case of acquisition of assets by the Agency, pursuant to art. 35, the President of the Agency shall develop a program to create jobs on the basis of this property.

2. Place of work referred to in paragraph 1. 1, should be primarily intended for redundant workers of the entrepreneur, which has made the transfer of this property.

3. the programme referred to in paragraph 1. 1, may provide funding from the Labour Fund costs: 1) training, 2) part of the salaries and social security contributions-employees referred to in paragraph 1. 2.4. Funding from the Labour Fund costs referred to in paragraph 1. 3, can take place for a period and in the amount as provided in the rules of employment and combating unemployment, that the financing of part of the salaries and social security contributions shall be made on the basis of specific intervention works.

5. The Fund work on the financing of the costs referred to in paragraph 1. 3, people who helped who has authority over the District Employment Office competent for the place where the property referred to in paragraph 1. 1, by the administrator of the Fund to work with your reserve, at the request of the starost.

6. the programme referred to in paragraph 1. 1, the President of the Agency shall submit for approval in the section on financing costs from the Labour Fund to the Minister competent for the work, together with the opinion of the starost, referred to in paragraph 1. 5, taking into account the situation in the local labour market and the compliance with applicable laws.

7. the provisions of paragraphs 1 and 2. 1-6 shall apply mutatis mutandis to the companies referred to in article 1. 36 paragraph 1. 1. Chapter 8 the duties of restrukturyzowanego entrepreneur Article. 41. [Obligations of the entrepreneur] 1. The entrepreneur is obliged to: 1) the execution of the restructuring plan;

2 run the restructuring settlement);

3) timely adjust the current liabilities of public, subject to the provisions of paragraph 2. 2;

4) (3) (repealed);

5) [4] for submission to the President of the Agency quarterly reports on the implementation of the obligations listed in paragraphs 1 to 3.

2. in the case of the implementation of the restructuring of the public duties, in accordance with the provisions of Chapter 5, the trader should comply with the conditions required by law about the restructuring of the public duties for a finding of public duties relief subject to restructuring under this Act.

Article. 42. [activity limitation trader] 1. In the period from the date of notification of the decision to restructure to the date of notification of the decision to terminate reorganisation proceedings the trader may not: 1) include shares in companies, as well as create unincorporated companies or enter into such companies;

2) include agreements on the free transfer of assets to use, or the use and beneficial use;

3) make legal transactions requiring or rozporządzających exceeding the scope of day-to-day administration;

4) make legal acts under the title of darmym, as well as legal acts obliging or rozporządzających on the principles of nieekwiwalentnych.

2. The provisions of paragraphs 2 and 3. 1 shall not apply to the activities referred to in article 1. 22 paragraph 1. 1, art. 33 and in the article. 53. Chapter 9 termination of reorganisation proceedings Art. 43. [Decision to terminate reorganisation proceedings] 1. President of the Agency shall issue a decision to terminate reorganisation proceedings if it has been made to the restructuring plan and the restructuring agreement. The obligation to execute the restructuring settlement does not apply to payments deferred and spread over HP per after the deadline for the implementation of the restructuring plan.

2. The decision referred to in paragraph 1. 1, shall be subject to immediate execution.

Article. 44. [content of the decision about the termination of the proceedings] decision of the completion of the reorganisation proceedings shall contain in particular: 1) the designation of the trader;

2) the place of residence or seat of the trader;

3) completion of the reorganisation proceedings;


4) decision on the amount of the costs of the restructuring and how their coverage.

Article. 45. [the decision to discontinue the reorganisation proceedings] 1. President of the Agency shall discontinue the restructuring procedure, if the period of the restructuring proceedings specified in the decision of restructuring, and the trader did not perform the restructuring plan or, subject to article 22. 43 paragraph 1. 1, second sentence, of the restructuring settlement.

2. the President of the Agency may, before the date of the completion of the reorganisation proceedings specified in the decision to restructure, terminate reorganisation proceedings, where a trader does not perform the obligations referred to in article 1. 41, or activities referred to in article 1. 42.3. The decision to discontinue the reorganisation proceedings shall contain in particular: 1) the designation of the trader;

2) the place of residence or seat of the trader;

3) determine the cause of the redemption;

4) decision on the amount of the costs of the restructuring and how their coverage.

4. in the case of redemption of reorganisation proceedings: 1) concluded the restructuring agreement binds the parties, unless otherwise follows from its provisions;

2) made legal acts relating to assets covered by the restructuring plan will remain in effect.



Chapter 10 the company in restructuring of the Article. 46. [the company's Status in the restructuring] 1. The company, which they intend to make connections within the meaning of article 3. 492 § 1 of the commercial companies code, where at least one of them meets the conditions referred to in article 1. 2, can occur for the acquiring company or the company newly established the status of the company's restructuring.

2. grant the company the status of the company's restructuring follows after the last of the resolutions on the merger, referred to in article 1. 506 of the commercial companies code, subject to the provisions relating to the creation of the company created by the merger of the companies.

Article. 47. [application for the status of the company's restructuring] 1. The status of the company's restructuring is awarded by the President of the Agency for the joint request of the companies wishing to make connections.

2. the application for the grant to the company the status of the company's restructuring includes the following information about each of the companies wishing to make connections: 1) business name and seat of the company;

2) the names of persons authorized to represent the company;

3) the place of establishment and location of the property;

4) determination of the height of the losses occurring in the current tax year and for a period of 5 years immediately preceding the current fiscal year;

5) the circumstances which justify the request, and prima facie evidence;

6) the number of persons providing on entrepreneurs working on the basis of the employment relationship;

7) the number of persons performing services on behalf of the company on the basis of civil law contracts concluded for a period longer than 6 months.

3. The application shall be accompanied by: 1) the financial statements of each of the companies for the last financial year and the financial statements of each of the companies on the last day of the month preceding the date of submission of the application;

2) list of creditors of public claims of each of the companies, broken down by individual titles, and years, and with an indication of the amounts of arrears, interest on arrears fees and prolongacyjnych, as well as a list of security these claims;

3) list of creditors claim civil law of each of the companies, with debt of each of the creditors, with a breakdown by individual years of security, and a list of these claims;

4) list of debtors of each of the companies giving the debt each of the debtors, with a breakdown by individual years, and a list of security;

5) the restructuring plan of the company in restructuring;

6) restructuring programmes implemented by each of the companies on the basis of separate laws.

4. The restructuring Plan referred to in paragraph 1. 3, point 5, shall be drawn up in accordance with article 4. 15.5. To grant the company the status of the company's restructuring is not a required restructuring settlement.

Article. 48. [a confirmation of the decision to grant the status of] 1. President of the Agency provide stand-by the decision to grant the company the status of company restructuring subject to call, specifying in the company and companies wishing to make connections and the date of its making.

2. The decision to grant the company the status of the company's restructuring includes in particular: 1) company and established company, which was awarded the status of a company restructuring;

2) time limit for completion of the restructuring, the company was granted the status of a company restructuring;

3) approval of the restructuring plan referred to in article 1. 47 paragraph 1. 3, paragraph 5.

Article. 49. [Decision about deprivation of the status of the company's restructuring] in the case of non-execution or improper execution by the company in restructuring actions set out in the restructuring plan, the President of the Agency shall issue a decision depriving the company of the status of the company's restructuring.

Article. 50. [a copy of the decision], the President of the Agency shall send a copy of the decisions to grant or deprivation of the company the company's status in the restructuring of the company's tax authority and other body or entity the owner of special fund under public law.

Article. 51. [exclusion of application of the provisions of the income tax Act legal persons] To the company's restructuring does not apply. 7 paragraph 1. 3, paragraph 4 of the law of 15 February 1992 on income tax from legal persons (Journal of laws of 2000, no. 54, item 654, no. 60, item 700 and 703, no. 86, item 958, no. 103, item 1100, no. 117, item 1228 and # 122, item 1315 and 1324, 2001, no. 106, item 1150, no. 110, item 1190 and # 125 , item. 1363 and the 2002 No. 25, item. 253, no. 74, item. 676, no. 93, item. 820, no. 141, item. 1179, no. 169, item. 1384, # 199, item. 1672 and # 200. 1684). 52. [Link-owned enterprises] the provisions of art. 46 to 51 shall apply mutatis mutandis to connect State enterprises within the meaning of the State enterprises and to connect the cooperative within the meaning of the cooperative law.



Chapter 11 transfer of assets to protect the Article. 53. [transfer of assets] the Agency may request a chattel mortgage on its behalf the assets of the trader concerned restructuring to secure the anticipated costs of reorganisation proceedings, or may request another form of security.

Article. 54. [assets subject to freezing] 1. The freezing order, referred to in article 2. 53, may be indicated in the decision on restructuring of assets that are not subject to transfer to the Treasury in accordance with art. 34, if this form of security is necessary for the proper conduct and termination of reorganisation proceedings.

2. Transfer of title referred to in article 2. 53, followed by within the period specified in the decision.

Article. 55. [costs written off proceedings] in the case of redemption of reorganisation proceedings, the costs of these proceedings cover by transfer of ownership of the assets referred to in article 1. 53. Chapter 12 financing of reorganisation proceedings Art. 56. (repealed).

Article. 57. [the costs of reorganisation proceedings] 1. The costs of the restructuring costs are: 1) the operation of the separate organizational units the Agency incurred in connection with the operation of the reorganisation proceedings;

2) transfer of ownership of assets of the entrepreneur to the Agency as part of the reorganisation proceedings, it is the cost of acquisition, management or disposal of property;

3) other not mentioned in points 1 and 2.

2. the costs of reorganisation proceedings are determined for each procedure separately.

3. The costs of reorganisation proceedings not included tax credits received by the Agency under this Act and the provisions of separate.

4. the costs referred to in paragraph 1. 1 paragraphs 1 and 2, are included in the deductible of the Agency, within the meaning of the provisions of the income tax of legal persons.

Article. 58. [sources of costs] source of the costs referred to in article 1. 57, are in particular: 1) finance income derived from loans and guarantees granted by the Agency with funds from a source referred to in art. 56 paragraph 1. 1;

2) property transferred to the Agency in accordance with article 5. 35 and 55;

3) funds by the Agency from the sale or disposal of assets provided by the State in accordance with article 5. 35. Article. 59. [settlement tasks] the Agency presents every 6 months to the competent Minister for Economic Affairs and the Minister competent for the State settlement of the tasks referred to in this act according to their coverage referred to in article 1. 58. Chapter 13 Changes in the legislation in force, transitional and final provisions


Article. 60. [goods and Services Tax Act and the excise tax] in the law of 8 January 1993 about the goods and services tax and excise tax (Journal of laws No. 11, item 50, no. 28, item 127 and No. 129, item. 599, 1994, no. 132, item 670, 1995, no. 44, item 231 and # 142 , item. 702 and 703, 1996, no. 137, item. 640, of 1997, no. 111, item. 722, Nr 123, poz. 776 and 780, Nr 137, poz. 926, no. 141, item. 943 and No. 162, item. 1104, 1998 No. 139, item. 905 and # 161. 1076, the 1999 No. 50, item. 499, # 57, item. 596 and No. 95, item. 1100, 2000 No 68, item. 805 and No. 105, item. 1107, 2001 # 12, item. 92, # 39, item. 459, no. 56, item. 580, no. 63, item. 639, no. 80, item. 858, no. 90, item. 995, no. 106, item. 1150 and # 122, item. 1324 and of 2002, no. 19, item. 185, Nr 41, poz. 365, no. 86, item. 794, No 153, item. 1272 and # 169, item. 1387) article. 7, after paragraph. 3 the following paragraph. 4 shall be added: "4. the Releases from the goods and services tax the activities referred to in article 1. 34 para. 1, art. 35, art. 36 paragraph 1. 1 and art. 55 of the Act of 30 October 2002 on State aid to businesses of particular interest to the labour market (OJ No 213, poz. 1800). ".

Article. 61. (repealed).

Article. 62. [entry into force] [5] this Act comes into force after the expiry of 7 days from the date of the notice.

[1] Article. 32A paragraph. 1 paragraph 4 is added to be fixed by the article. 7 paragraph 1 of the law of 20 November 2009 amending the law-environmental law and certain other laws (Journal of laws No. 215, poz. 1664). Change entered into force on 1 January 2010.

[2] Article. 32A paragraph. 3 in the version established by art. 7 paragraph 2 of the Act of 20 November 2009 amending the law-environmental law and certain other laws (Journal of laws No. 215, poz. 1664). Change entered into force on 1 January 2010.

[3] Article. 41 paragraph 1. 1 paragraph 4 repealed by article. 5 paragraph 1 of the law of 19 November 2009 on the repeal of the Act on the system of remuneration of the average gain shaping negotiating with entrepreneurs and on amendments to certain laws (Journal of laws No. 219, poz. 1707). Change entered into force on 1 January 2010.

[4] Article. 41 paragraph 1. 1 point 5 in the version set by the article. 5 paragraph 2 of the law of 19 November 2009 on the repeal of the Act on the system of remuneration of the average gain shaping negotiating with entrepreneurs and on amendments to certain laws (Journal of laws No. 219, poz. 1707). Change entered into force on 1 January 2010.

[5] this Act comes into force on December 24, 2002.

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