COUNCIL OF MINISTERS REGULATION

of 26 April 2007

on the provision of certain relief aid de minimis

• Metric
• Codified text

On the basis of art. 70 par. 3 of the Act of 30 April 2004. of proceedings in matters relating to public aid (Dz. U. 2007 Nr 59, pos. 404. The following shall be managed:

§ 1. The Regulation lays down the detailed conditions for the granting of aid in the form of relief, the rules of which are laid down in:

1. 64e and 64f of the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2005 No. 229, item. 1954, with late. 1. ¹⁾ );

2. Article 44 par. 7a-7j of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2000 r. No 14, pos. 176, of late. 1. ²⁾ );

3. Article 25 par. 11-16 of the Act of 15 February 1992. o corporate income tax (Dz. U. 2000 r. Nr 54, poz. 654, with late. 1. ³⁾ );

4. Article 21 (1) 6-13 of the Act of 20 November 1998. with a flat-rate income tax on certain income generated by natural persons (Dz. U. No 144, pos. 930, of late. 1. ⁴⁾ )

-aid de minimis, as referred to in Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Article 87 and 88 of the Treaty de minimis (Dz. Urz. EU L 379, 28.12.2006, p. 5).

§ 2. The Regulations shall not apply to the aid:

1) granted in the fisheries and aquaculture sector, covered by Council Regulation (EC) No 104/2000 of 17 December 1999 (OJ L 31, 17.12.1999, p. on the common organisation of the markets in fishery and aquaculture products (Dz. Urz. EC L 17, 21.01.2000, p. 22; Dz. Urz. EU Polish Special Edition, rozdz. 4, t. 4, str. 198);

2) granted for the production of basic agricultural products;

3. granted in respect of the processing and marketing of agricultural products, where:

(a) the value of the aid shall be determined on the basis of the price or quantity of such products purchased from the raw material producers or placed on the market by the operators of the aid,

(b) the granting of the aid depends on its transfer in part or in full to producers of raw materials;

4. to be granted for export-related activities to the Member States of the European Union or third countries, directly related to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the with export operations;

(5) contingent upon the priority of the use of domestic production in relation to goods brought from abroad;

(6) granted to entities established in the coal sector within the meaning of Council Regulation (EC) No 1407/2002 of 23 July 2002 (OJ L 141, 7.7.2002, p. on State aid to the coal industry (Dz. Urz. EC L 205, 02.08.2002, p. 1, from late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 8, t. 2, p. 170);

7) on the acquisition of vehicles intended for road transport provided to entities carrying out commercial activities in the field of road freight transport;

(8) granted to economic operators in difficulty in accordance with the criteria set out in the European Union's legislation on public aid ⁵⁾ ;

9) whose total value causes the limit set out in § 4 (4) to be exceeded. 1 and 2.

§ 3. Whenever there is a regulation in the regulation:

1. agricultural products-this must be understood by the products listed in Annex I to the Treaty establishing the European Community, with the exception of fishery products;

(2) the processing of agricultural products, which must be understood by the agricultural product resulting from the production of a product which is also an agricultural product, with the exception of the farm activities necessary for the preparation of the agricultural product, animal or plant products for the first sale;

3. the marketing of agricultural products-the possession or display of the product for sale, offering for sale, delivery or any other way of placing the product on the market, with the exception of its first sale by a producer of raw materials to resellers or processors and activities preparing the product for the first sale; the sale of the product by the producer of the raw materials to the final consumer shall be considered as being placed on the market agricultural products, where they are carried out in an appropriately separated list of agricultural products.

§ 4. 1. An entity conducting business activity may obtain the assistance referred to in § 1 if the value of this gross aid, including the value of other aid de minimis received by that entity, during the current calendar year and two previous calendar years, does not exceed the amount equivalent to 200,000. Euro.

2. An entity carrying out an economic activity in the road transport sector may obtain the aid referred to in § 1 if the value of that gross aid together with the value of another aid de minimis the entity received during the current calendar year and the two previous calendar years does not exceed the amount equivalent to 100 000. Euro.

3. An entity engaged in an economic activity cannot obtain the aid referred to in § 1, if it has received aid other than aid de minimis, in relation to the same eligible costs or the same investment project, and the total amount of aid would exceed the allowable aid intensity.

§ 5. Granting, under the conditions laid down in the Regulation, the reductions referred to in paragraph 1 shall not be notified to the European Commission.

§ 6. The Regulation shall apply until 30 June 2014.

§ 7. This Regulation shall enter into force on 1 May 2007.

President of the Council of Ministers J. Kaczynski

¹⁾ Amendments to the text of the single law have been announced in the Dz. U. 2006 r. Nr 104, pos. 708 and 711, No. 133, pos. 935, Nr 157, pos. 1119 and No. 187, pos. 1381.

²⁾ Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 22, pos. 270, Nr 60, poz. 703, Nr 70, poz. 816, Nr 104, poz. 1104, Nr 117, pos. 1228 i Nr 122, poz. 1324, 2001 No 4, pos. 27, No. 8, pos. 64, Nr 52, poz. 539, Nr. 73, pos. 764, No. 74, pos. 784, Nr. 88, pos. 961, Nr 89, poz. 968, No 102, pos. 1117, No. 106, pos. 1150, Nr 110, poz. 1190, No 125, pos. 1363 and 1370 and Nr 134, pos. 1509, 2002 No 19, pos. 199, Nr 25, pos. 253, No. 74, pos. 676, Nr 78, poz. 715, Nr 89, poz. 804, No. 135, pos. 1146, No. 141, pos. 1182, No. 169, pos. 1384, Nr 181, pos. 1515, Nr 200, poz. 1679 and No. 240, pos. 2058, 2003 No. 7, pos. 79, Nr 45, poz. 391, Nr 65, poz. 595, Nr. 84, pos. 774, Nr 90, poz. 844, Nr 96, poz. 874, Nr 122, pos. 1143, No 135, pos. 1268, Nr 137, poz. 1302, Nr 166, pos. 1608, Nr 202, poz. 1956, No 222, pos. 2201, No. 223, pos. 2217 and No. 228, pos. 2255, 2004 Nr 29, pos. 257, No 54, pos. 535, Nr 93, pos. 894, Nr 99, poz. 1001, Nr 109, pos. 1163, No 116, pos. 1203, 1205 and 1207, Nr 120, poz. 1252, Nr 123, pos. 1291, Nr 162, pos. 1691, Nr 210, pos. 2135, No 263, pos. 2619 and No 281, pos. 2779 and 2781, of 2005 Nr 25, pos. 202, Nr 30, pos. 262, Nr. 85, pos. 725, Nr 86, pos. 732, Nr 90, poz. 757, No. 102, pos. 852, Nr 143, poz. 1199 and 1202, No 155, pos. 1298, Nr 164, poz. 1365 i 1366, Nr 169, poz. 1418 and 1420, Nr 177, pos. 1468, Nr 179, poz. 1484, Nr 180, pos. 1495 and No 183, pos. 1538, 2006 Nr 46, pos. 328, No 104, pos. 708 and 711, No. 107, pos. 723, No 136, pos. 970, Nr 157, pos. 1119, Nr 183, poz. 1353 and 1354, Nr 217, poz. 1588, No. 226, pos. 1657 and No. 249, pos. 1824 and 2007 Nr 35, pos. 219.

³⁾ Amendments to the text of the single law have been announced in the Dz. U. 2000 r. Nr 60, poz. 700 and 703, No. 86, pos. 958, Nr 103, poz. 1100, Nr 117, pos. 1228 i Nr 122, poz. 1315 and 1324, of 2001. No. 106, pos. 1150, Nr 110, poz. 1190 and No 125, pos. 1363, 2002 Nr 25, pos. 253, No. 74, pos. 676, Nr 93, poz. 820, No. 141, pos. 1179, Nr 169, poz. 1384, Nr 199, pos. 1672, Nr 200, poz. 1684 and No. 230, pos. 1922, 2003. Nr 45, poz. 391, Nr 96, poz. 874, Nr 137, poz. 1302, Nr 180, poz. 1759, Nr 202, poz. 1957, Nr 217, poz. 2124 i No 223, pos. 2218, 2004 Nr 6, pos. 39, Nr 29, poz. 257, No 54, pos. 535, Nr 93, pos. 894, Nr 121, poz. 1262, Nr 123, pos. 1291, Nr 146, poz. 1546, No. 171, item. 1800, Nr 210, pos. 2135 i No 254, pos. 2533, of 2005 Nr 25, pos. 202, Nr 57, poz. 491, Nr. 78, pos. 684, Nr 143, poz. 1199, No 155, pos. 1298, Nr 169, poz. 1419 and 1420, No. 179, pos. 1484, Nr 180, pos. 1495 and No 183, pos. 1538 and 2006 Nr 94, pos. 651, No. 107, pos. 723, No 136, pos. 970, Nr 157, pos. 1119, Nr 183, poz. 1353, Nr 217, poz. 1589 and No. 251, pos. 1847.

⁴⁾ The amendments to the said Act were announced in Dz. U. 2000 r. Nr 104, pos. 1104 and No. 122, pos. 1324, 2001 No. 74, item. 784, Nr. 88, pos. 961, Nr 125, poz. 1363 and 1369 and Nr 134, pos. 1509, 2002 No. 141, pos. 1183, No. 169, pos. 1384, Nr 172, pos. 1412 and No. 200, pos. 1679, 2003 Nr 45, poz. 391, Nr 96, poz. 874, Nr 135, poz. 1268, Nr 137, poz. 1302 i Nr 202, poz. 1958, 2004 No. 210, item. 2135 i No 263, pos. 2619, 2005 Nr 143, pos. 1199, No 164, pos. 1366 i Nr 169, poz. 1420 and 2006 Nr 183, pos. 1353 and No. 217, pos. 1588.

⁵⁾ These criteria are set out in points 9-11 of the Community Guidelines on State aid for rescuing and restructuring firms in difficulty (Dz. Urz. EU C 244 of 01.10.2004).