Regulation Of The Council Of Ministers Of 26 April 2007 On The Award Of Certain Reductions In De Minimis Aid

Original Language Title: ROZPORZĄDZENIE RADY MINISTRÓW z dnia 26 kwietnia 2007 r. w sprawie udzielania niektórych ulg w ramach pomocy de minimis

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On the basis of article. 70 paragraph 1. 3 of the Act of 30 April 2004 on proceedings in cases concerning public assistance (Journal of laws of 2007 # 59, item 404) are managed as follows: § 1. Regulation lays down the detailed conditions for the granting of aid in the form of reductions, which the rules are set out in: 1) art. 64e and 64f is added as follows the Act of 17 June 1966 on enforcement proceedings in administration (Journal of laws of 2005, no. 229, 1954, as amended. 1)), 2) art. 44 paragraph 1. 7A-7j Act of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 2)), 3) art. 25 paragraph 2. 11-16 of the law of 15 February 1992 on income tax from legal persons (Journal of laws of 2000, no. 54, item 654, as amended. 3)), 4) art. 21(1). 6-13 of the law of 20 November 1998 on a flat-rate income tax of certain revenues by natural persons (Journal of laws No. 144, item 930, as amended. 4)), as part of de minimis aid, referred to in Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of article 81(3). 87 and 88 of the Treaty to de minimis aid (OJ. EU L 379, 28.12.2006, p. 5).

§ 2. The regulation does not apply to: 1) granted in the fisheries and aquaculture sector, covered by Council Regulation (EC) No 104/2000 of 17 December 1999 on the common organisation of the markets in fishery and aquaculture products (OJ. EC-L 17 of 21.01.2000, p. 22; Oj. EU Polish Special Edition, chapter. 4, vol. 4, p. 198);

2) given to activities in the primary production of agricultural products;

3) granted in relation to the processing and marketing of agricultural products, in cases where: a) value of the aid is determined on the basis of the price or quantity of such products purchased from primary producers or put on the market by operators of economic activity covered, b) assistance depends on its transmission in part or in whole to primary producers;

4) aid to export-related activities to the Member States of the European Union or third countries, directly linked to the quantities exported, to the establishment and conduct of a distribution network or to other current expenditure linked to the export activity;

5) contingent upon the use of domestic over imported goods from abroad;

6) granted to operators established in the coal sector within the meaning of Council Regulation (EC) No 1407/2002 of 23 July 2002 on State aid to the coal industry (OJ. EC-L 205 of 02.08.2002, p.1, as amended. d.; Oj. EU Polish Special Edition, chapter. 8, t. 2, p. 170);

7) for the acquisition of road freight transport vehicles granted the operators a gainful activity in the field of road freight transport;

8) granted to operators established in a difficult economic situation according to the criteria set out in the legislation of the European Union concerning the provision of assistance to publicznej5);

9) where total value exceeds the limit specified in § 4 paragraph 2. 1 and 2.

§ 3. Whenever a regulation is talking about: 1) agricultural products must be understood 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-to be understood any operation on an agricultural product resulting in a product which is also an agricultural product, except in farms activities necessary for the preparation of animal or vegetable products for the first sale;

3) on the marketing of agricultural products must be understood holding or display with a view to sale, offering it for sale, delivery or any other manner of placing on the market, except the first sale by a primary producer to resellers or processors operators and any activity preparing a product for such first sale; a sale by a primary producer to final consumers shall be deemed to be placing on the market of agricultural products, if you are in a dedicated respectively to this place.

§ 4. 1. The operator of a business can get the aid referred to in paragraph 1, if the value of the gross of the value of the other de minimis aid received by this entity, during the current calendar year and the previous two calendar years, does not exceed the amount equivalent to 200 thousand. the euro.

2. The operator of a business in the road transport sector can get the aid referred to in paragraph 1, if the value of the gross of the value of the other de minimis aid received by the entity during the current calendar year and the previous two calendar years shall not exceed the amount equivalent to 100 thousand. the euro.

3. The operator of a business may not get the aid referred to in paragraph 1, if it has to help, other than a de minimis aid, in respect of the same eligible costs aid or investment project, and the total value of the aid would result in exceeding the allowable aid intensity.

§ 5. Grant, in accordance with the conditions laid down in the regulation, reliefs referred to in § 1 shall not be subject to notification to the Commission of the European Union.

§ 6. Regulation shall apply until 30 June 2014.

§ 7. The regulation shall enter into force on 1 May 2007.



President of the Council of Ministers: j. Kaczynski 1) amendments to the consolidated text of the said Act were announced in the journal of laws of 2006, no. 104, item. 708 and 711, no. 133, item. 935, No 157, item. 1119 & # 187. 1381.2) the text of the single said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509, from 2002, no 19, item. 199, # 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515, # 200, item. 1679 and # 240. 2058, 2003 # 7, item. 79, no. 45, item. 391, no. 65, item. 595, no. 84, item. 774, no. 90, item. 844, no. 96, item. 874, no. 122, item. 1143, No 135, item. 1268, no. 137, item. 1302, No 166, item. 1608, # 202, item. 1956, no. 222, item. 2201, no. 223, item. 2217 and No 228, item. 2255, 2004 No 29, item. 257, no. 54, item. 535, no. 93, item. 894, No 99, item. 1001, no. 109, item. 1163, Nr 116, poz. 1203, 1205 and 1207, no. 120, item. 1252, Nr 123, poz. 1291, no. 162, item. 1691, # 210, poz. 2135, # 263. 2619 and # 281. 2779 and 2781, 2005 No. 25, item. 202, no. 30, poz. 262, no. 85, item. 725, no. 86, item. 732, no. 90, item. 757, No 102, item. 852, no. 143, item. 1199 and 1202, # 155, poz. 1298, no. 164, item. 1365 and 1366, No 169, item. 1418 and 1420, no. 177, item. 1468, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, 2006 No. 46, item. 328, no. 104, item. 708 and 711, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353 and 1354, no. 217. 1588, # 226, item. 1657 and No. 249, item. 1824 and from 2007 # 35, item. 219.3) a change in the consolidated text of the said Act were announced in the journal of laws of 2000 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 No. 125, item. 1363, 2002 No. 25, item. 253, no. 74, item. 676, no. 93, item. 820, no. 141, item. 1179, no. 169, item. 1384, # 199, item. 1672, # 200, item. 1684 and No. 230, item. 1922, 2003 No. 45, item. 391, no. 96, item. 874, Nr 137, poz. 1302, no. 180, item. 1759, # 202, item. 1957, no. 217. 2124 and No. 223, item. 2218, 2004 # 6, item. 39, No 29, item. 257, no. 54, item. 535, no. 93, item. 894, no. 121, item. 1262, Nr 123, poz. 1291, no. 146, item. 1546, # 171, poz. 1800, # 210, poz. 2135 and # 254. 2533, 2005 No. 25, item. 202, no. 57, item. 491, no. 78, item. 684, no. 143, item. 1199, # 155, poz. 1298, no. 169, item. 1419 and 1420, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, and with 2006 No. 94, item. 651, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353, no. 217. 1589 and # 251, item. 1847.4) changes to the said Act were announced in the journal of laws of 2000 No. 104, item. 1104 and # 122, item. 1324, 2001 No. 74, item. 784, no. 88, item. 961, no. 125, item. 1363 and 1369 and # 134. 1509, 2002 No. 141, item. 1183, no. 169, item. 1384, no. 172, item. 1412 and # 200. 1679, from 2003, no. 45, item. 391, no. 96, item. 874, No 135, item. 1268, no. 137, item. 1302 and # 202. 1958, 2004 # 210, poz. 2135 and # 263. 2619, 2005 # 143, item. 1199, no. 164, item. 1366 and # 169, item. 1420 and the 2006 # 183. 1353 and # 217. 1588.5) these criteria are specified in paragraphs 9 to 11 of the Community guidelines on State aid for rescuing and restructuring firms in difficulty (OJ. C 244 of 01.10.2004).

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