Key Benefits:
COUNCIL OF MINISTERS REGULATION
of 20 March 2007
on de minimis aid certificates and de minimis aid in agriculture or fisheries
On the basis of art. 5 par. 4 of the Act of 30 April 2004. of proceedings in matters relating to public aid (Dz. U. No 123, pos. 1291 and 2006 No. 191, item. 1411 and No. 245, pos. 1775) is managed as follows:
§ 1. The Regulation shall specify the form, content, timing and means of issuing the certificate stating that the public aid granted is:
(1) de minimis aid, hereinafter referred to as the "de minimis aid certificate", or
(2) de minimis aid in agriculture or fisheries, hereinafter referred to as "the certificate of de minimis aid in agriculture or fisheries".
§ 2. 1. The certificate of de minimis aid shall be drawn up in accordance with the model set out in Annex No 1 to the Regulation.
2. The certificate of de minimis aid in agriculture or fisheries shall be drawn up in accordance with the model set out in Annex No 2 to the Regulation.
3. [ 1] The models referred to in paragraph 1. 1 and 2, shall not apply in the case of public aid which is de minimis or de minimis aid in agriculture or fisheries on the basis of a decision, if all the elements referred to in paragraph 3 respectively are included in its content. and § 3a.
§ 3. [ 2] The de minimis aid certificate and the de minimis aid certificate in agriculture or fisheries shall include:
1. date of issue;
(2) the stamp of the granting authority;
3) the tax identification number (NIP), the name and address of the establishment of the granting authority;
(4) the tax identification number (NIP), the name and address of the beneficiary of the de minimis aid or de minimis aid in agriculture or fisheries;
5) the date of granting of the aid
6) the value of the given gross aid in gold and in euro;
7) an indication of the legal basis for the assistance;
(8) declare that the aid granted is de minimis or de minimis aid in agriculture or fisheries;
9) information concerning the relevant regulation of the European Commission regulating the conditions for the admissibility of the granting of de minimis aid which applied to the grant of de minimis aid or de minimis aid in agriculture or fishing;
10) the data of the person authorized to issue the certificate.
§ 3a. [ 3] The certificate of de minimis aid, in addition to the information referred to in paragraph 3, shall include:
(1) where the de minimis aid has been requested by a partner in a civil partnership, either in public or in partnership or by a complimentary partnership with a limited partnership or a limited joint-stock company which is not a shareholder, in connection with the activity carried out in that company, the tax identification (NIP), the name or the name and address of the place of residence or the seat of the partner or of a complimentary person;
(2) whether the de minimis aid has been granted for the purpose of operating in the road transport sector;
3. in the case of de minimis aid granted in connection with the operation of a service of general economic interest, the description of that service.
§ 4. (1) The de minimis aid certificate and the de minimis aid certificate in agriculture or fisheries shall be issued on the date on which the de minimis aid is granted to the public or de minimis aid in agriculture or fisheries, and in the case of of aid:
1) provided on the basis of a decision-together with that decision on the date of its issue;
2) in the form of a tax credit granted on the basis of a normative act without the requirement to issue a decision-within 2 months from the date of granting the public aid.
(2) The beneficiary of the aid may apply for a de minimis certificate or a de minimis aid certificate in agriculture or fisheries before the expiry of the period referred to in paragraph 2. 1 point 2.
§ 5. The Regulation of the Council of Ministers of 11 August 2004 shall be repealed. on de minimis aid certificates (Dz. U. Nr. 187, pos. 1930).
§ 6. The Regulation shall enter into force after 7 days from the date of the announcement.
Annex 1. [ MODEL-DE MINIMIS AID CERTIFICATE]
Annexes to Regulation of the Council of Ministers
of 20 March 2007 (pos. 354)
Annex No 1
MODEL -CERTIFICATE OF DE MINIMIS AID [ 4]
Annex 2. [ MODEL-CERTIFICATE OF DE MINIMIS AID IN AGRICULTURE OR FISHERIES]
Annex No 2
MODEL -CERTIFICATE OF DE MINIMIS AID IN AGRICULTURE OR FISHERIES
[ 1] § 2 (2) 3 in the wording set by § 1 point 1 of the Regulation of the Council of Ministers of 24 October 2014. amending the Regulation on de minimis aid certificates and de minimis aid in agriculture or fisheries (Journal of Laws of the European Union 1550). The amendment came into force on 15 November 2014.
[ 2] § 3 in the wording set by § 1 item 2 of the Regulation of the Council of Ministers of 24 October 2014 amending the Regulation on de minimis aid certificates and de minimis aid in agriculture or fisheries (Journal of Laws of the European Union 1550). The amendment came into force on 15 November 2014.
[ 3] § 3a in the wording set by § 1 point 2 of the Regulation of the Council of Ministers of 24 October 2014. amending the Regulation on de minimis aid certificates and de minimis aid in agriculture or fisheries (Journal of Laws of the European Union 1550). The amendment came into force on 15 November 2014.
[ 4] Annex No 1 as set out by § 1 point 3 of the Regulation of the Council of Ministers of 24 October 2014 amending the Regulation on de minimis aid certificates and de minimis aid in agriculture or fisheries (Journal of Laws of the European Union 1550). The amendment came into force on 15 November 2014.
