COUNCIL OF MINISTERS REGULATION

of 7 August 2008

on the public aid reports, information on the failure to grant such aid and reports on the arrears of traders in the payment of benefits payable to the public finance sector

• Metric
• Codified text

On the basis of art. 35 point 1 of the Act of 30 April 2004. of proceedings in matters relating to public aid (Dz. U. 2007 Nr 59, pos. 404 and 2008 Nr 93, pos. 585) the following shall be managed:

§ 1. The Regulation shall specify:

1) the scope of the public aid reports, hereinafter referred to as "aid", referred to in Article 3 (1) of the EC 32 par. 1 of the Act of 30 April 2004. on the proceedings in matters relating to public aid, hereinafter referred to as 'the Law';

(2) the scope of the non-aid information referred to in Article 3 (2) of the EC 32 par. 1 of the Act;

3) the scope of reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector, referred to in art. 34 par. 1 of the Act;

4) reporting periods;

5. the time limits for the submission of the reports and information referred to in points 1 to 3, including the time limits for the submission of certain updated reports;

6) models of the reports forms;

7. the model of the information form referred to in point 2.

§ 2. (1) The following information shall be provided in the aid reports:

1. the name of the granting authority;

2) the tax identification number of the granting authority (NIP);

(3) the category of the aid provider;

(4) the address of the place where the aid is located;

5) [ 1] (repealed);

6) the legal basis of the aid granted;

(7) an indication of the aid scheme in the case of aid granted under the aid scheme or the indication of individual aid where individual aid has been granted;

8) the date of granting of the aid

(9) the name or the name of the aid beneficiary;

(10) the legal form of the aid beneficiary;

(11) size of the aid beneficiary;

(12) the tax identification number of the beneficiary of the aid (NIP);

(13) the territorial identifier of the municipality in which the aid beneficiary is established or resident;

14) the class of activity, determined in accordance with the Regulation of the Council of Ministers of 24 December 2007. on the Polish Classification of Activities (PKD) (Dz. U. No 251, pos. 1885 and 2009 Nr 59, pos. 489), in respect of which the aid beneficiary has received aid;

(15) the nominal value of the aid;

16. the value of the aid expressed in gross grant equivalent;

(17) the form of aid;

18. the purpose of the aid;

(19) the source of the aid;

20) [ 2] the date of implementation of the payment or the date of reimbursement of

21) [ 3] the value of the payment or the value of the returned aid.

1a. [ 4] (repealed).

1b. [ 5] The information referred to in paragraph 1. 1 points 20 and 21, shall be provided only where the aid is granted in the form of grants, refunds or compensation under the Law of 28 March 2003. o Rail transport (Dz. U. 2007 No 16, pos. 94, z późn. zm.), ustawy z dnia 20 czerwca 1992 r. of entitlement to reduced journeys by public collective transport (Dz. U. 2012 r. items 1138) or the Act of 16 December 2010. public transport by collective transport (Dz. U. of 2011 r. Nr 5, pos. 13 and No. 228, pos. 1368).

2. The reports referred to in paragraph 1 1, shall be drawn up on a form, the model of which is set out in Annex 1 to the Regulation.

§ 3. 1. In the case of aid for execution of a large investment project within the meaning of the provisions issued on the basis of art. 10 para. 2 of the Act, which is granted under an aid scheme which is not subject to the obligation to notify, in addition to the report referred to in Paragraph 2 (2) of the Law The following information shall be transmitted by the aid provider to the following information:

1. the name or name of the aid beneficiary;

2) the size of the aid beneficiary;

(3) an indication of the aid scheme;

4. the name of the granting authority;

5. the address of the place of establishment, e-mail address, telephone and fax numbers of the granting authority;

6. the form of aid;

7) type of project;

8) a short description of the project;

(9) the amount of the discounted costs eligible for aid;

10) the value of the aid expressed in gross grant equivalent;

(11) aid intensity;

(12) the conditions under which the payment of the aid is subject, if they are specified;

13) the planned start and end date of the project;

14) the date of granting of the aid

15) symbol of the sub-region (NTS 3), in which the investments are carried out;

16. status of regional aid;

(17) the basic maximum intensity of regional investment aid in the area in which the investment is carried out;

18) the symbol of the municipality (NTS 5), in which the investment is carried out;

19) a class of type of activity, determined in accordance with the Regulation of the Council of Ministers of 24 December 2007. on the Polish Classification of Activities (PKD), in respect of which the aid beneficiary has received aid.

2. The reports referred to in paragraph 1 1, shall be drawn up on a form, the model of which is set out in Annex 2 to the Regulation.

§ 3a. 1. In the case of aid granted under the aid scheme for research and development projects, the value of which exceeds the equivalent of 3 million euro, in addition to the report referred to in § 2 par. The following information shall be transmitted by the aid provider to the following information:

1. the name or name of the aid beneficiary;

2) the size of the aid beneficiary;

(3) an indication of the aid scheme;

4. the name of the granting authority;

5. the address of the place of establishment, e-mail address, telephone and fax numbers of the granting authority;

6. the form of aid;

7) type of project;

8) a short description of the project;

(9) the amount of the discounted costs eligible for aid;

10) the value of the aid expressed in gross grant equivalent;

(11) aid intensity;

(12) the conditions under which the payment of the aid is subject, if they are specified;

13) the planned start and end date of the project;

14) the date of granting of the aid

15) the date on which the aid application was submitted by the beneficiary to the aid.

2. The reports referred to in paragraph 1 1, shall be drawn up on a form, the model of which shall be specified in Annex 2a to the Regulation.

§ 4. (1) In the information referred to in paragraph 1 (2), the name, head office, tax identification number (NIP) and category of the entity authorised to provide the aid shall be given, and the indication of the calendar year for which the information shall be drawn up.

2. The information referred to in paragraph 1. 1, shall be drawn up on a form, the model of which is set out in Annex 3 to the Regulation.

§ 5. 1. In the reports referred to in § 1 point 3, the following information shall be provided:

1. the name of the competent authority to collect the claim;

(2) the tax identification number of the competent authority for collection of duties (NIP);

3) the name and territorial ID of the voivodship in which the territory extends the territorial jurisdiction of the authority competent to collect the receivables;

4. an indication of the calendar year for which the report is drawn up;

5) the types and value of the arrears of entrepreneurs in the payment of benefits payable to the public finance sector with interest on arrears, excluding outstanding debts, for which the authority authorised to postpone payment or distribution to the instalment.

2. The reports referred to in paragraph 1 (3) shall be drawn up on a form, the model of which shall be specified in Annex 4 to the Regulation.

§ 6. 1. [ 6] (repealed).

2. [ 7] The aid granting operator shall draw up and forward the reports referred to in paragraph 2 (1). 1, of the aid granted on a given day, within 7 days from the date of the granting of the aid.

2a. [ 8] Reports referred to in § 2 (2) 1, concerning aid granted on the basis of Article 34a of the Act of 8 May 1997. on the guarantees and guarantees provided by the State Treasury and certain legal persons (Dz. U. 2012 r. items 657 and 2013 items (198) shall be drawn up and transmitted within 45 days of the date on which the aid was granted.

3. [ 9] The competent authority for collecting receivables shall draw up the reports referred to in paragraph 1 (3) as at the end of the calendar year and shall forward it within 60 days of the end of the calendar year.

4. [ 10] (repealed).

§ 7. The aid granting operator shall draw up and forward the reports referred to in paragraphs 3 and 3a within 14 days of the date on which the aid was granted.

§ 8. An entity which has not granted any aid in any given calendar year shall draw up an indication of the non-granting of the aid referred to in paragraph 1 (2) for the calendar year concerned and shall transmit it within 30 days of the end of the calendar year.

§ 8a. 1. [ 11] In the event of a change in the value of the aid granted or the value of the payments made, as shown in the report referred to in paragraph 2 (1) of the 1, the aid granting operator shall draw up and forward an updated report only to the extent of the change to be indicated, within 7 days from the date on which the information on the change was obtained.

2. [ 12] (repealed).

3. [ 13] Where the change in the value of the aid is due to change:

1. the payment schedule-the aid provider shall provide the updated report referred to in paragraph 1. 1, within 7 days from the date of implementation of the last payment;

2. the repayment schedule of the instalment shall be transmitted by the aid provider to the updated report referred to in paragraph 1. 1, within 7 days from the date of repayment of the last instalment.

4. [ 14] (repealed).

5. [ 15] The aid provider who, after the deadline for the transmission of the report referred to in paragraph 6, has received the information on the aid referred to in Article 6. 6 para. 2. Article 2 (2) of the Law, shall draw up and forward the report referred to in paragraph 2 ( 1, immediately.

6. [ 16] Where the change concerns the value of de minimis aid granted, the obligation laid down in paragraph 1. 1 refers to the aid granted in the same year in which the aid provider has received information about the change, or during the 2 preceding years.

§ 9. As regards the reports referred to in paragraph 2, the Regulation shall apply for the first time to the reports drawn up for the third quarter of 2008.

§ 10. The Regulation of the Council of Ministers shall be repealed with effect from 12 July 2007. on the public aid reports and reports on the outstanding claims of entrepreneurs in respect of benefits in the public finance sector (Dz. U. Nr 133, pos. 923).

§ 11. The Regulation shall enter into force after 14 days from the date of the announcement

Annex 1. [ REPORT OF THE PUBLIC AID GRANTED]

Annexes to Regulation of the Council of Ministers
of 7 August 2008 (pos. 952)

Annex No 1

MODEL -PUBLIC AID REPORT [ 17]

Statement of report

The following statements shall be completed according to the following explanations:

I. Name of the aid provider: provide the full name of the aid provider.

II. The tax identification number (NIP) of the aid provider.

III. Category of the aid provider: provide the category of the aid provider as published on the website of the Office for the Protection of Competition and Consumer Protection.

IV. Address of the granting of the aid: provide the exact address of the place where the aid is located.

All information concerning the beneficiary of the aid, such as: name, legal form, size, NIP, territorial ID of the municipality in which it has its registered office or place of residence, class of activities of the PKD, shall be given as of the date of the day assistance.

TABLE

Note: the possibility of linking the elements forming the legal basis for the granting of the aid, which must be entered in the individual columns of the table as shown below.

Legal basis-basic information			Legal basis-specific information
2a	2b	2c	3a	3b	3c
Law Code		Law	none *	none *	none *
Law Code		Law	implementing act	implementing act provision	none *
Law Code		Law	implementing act	implementing act provision	Decision/Resolution -symbol
Law Code		Law	none *	none *	Decision/Resolution -symbol
* In the absence of any implementing act, decisions, resolutions and contracts, the term "none" shall be entered.

Col. 2a- Legal basis-basic information-enter the appropriate code indicating the applicable law as the legal basis for the granting of the aid.

Title of Law	Code
1	2
Budget Act (for subsequent years)	1.1
Act of 29 August 1997. -Tax Ordinance	1.2
Law of 15 February 1992 o Corporate Income Tax	1.3
Act of 26 July 1991. o personal income tax	1.4
Law of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities	1.6
Law of 27 April 2001. -Environmental law	1.7
Law of 27 April 2001. o waste	1.8
Act of 20 October 1994 o Special Economic Zones	1.10
Act of 12 January 1991. about taxes and local charges	1.11
Law of 8 May 1997 about the guarantees and guarantees provided by the State Treasury and certain legal entities	1.13
Act of 7 July 1994 o guaranteed by the Treasury of export insurance	1.14
Law of 21 August 1997. about real estate	1.15
Law of 5 January 1995 concerning the payment of interest on certain bank loans	1.18
Law of 13 October 1998. o social security system	1.22
Law of 27 August 2009. on public finances	1.24
Law of 13 July 2006 o protection of employees ' claims in the event of the employer's insolvency	1.25
Law of 30 August 1996 o commercialisation and privatization	1.29
Act of 13 November 2003. on the income of local government units	1.30
Act of 7 October 1999 to support the restructuring of industrial defensive potential and technical modernization of the Armed Forces of the Republic of Poland	1.31
Law of 14 July 2000. restructuring the financial restructuring of sulphur mining	1.33
Act of 8 September 2000. on the commercialisation, restructuring and privatisation of the state-owned enterprise "Polskie Koleje Państwowe"	1.34
Act of 9 November 2000 o Establishment of the Polish Agency for Enterprise Development	1.36
Law of 20 December 1996 o seaports and seapports	1.37
Act of 28 March 2003. o Rail transport	1.40
Act of 11 May 2001 about packaging and packaging waste	1.42
Act of 11 May 2001 about the obligations of entrepreneurs in the management of certain waste and of the product fee	1.43
Law of 25 September 1981. o State enterprises	1.44
Act of 19 October 1991. on the management of agricultural real estate Treasury	1.45
Law of 24 August 2001 on the restructuring of the steel industry	1.51
1	2
Act of 30 August 2002 the restructuring of certain public-law debts from entrepreneurs	1.52
Law of 8 August 1996 on the rules of exercise of the powers conferred on the State Treasury	1.53
Act of 20 April 2004. o promotion of employment and labour market institutions	1.54
Law of 7 September 2007. on the operation of hard coal mining in the years 2008-2015	1.55
Act of 30 October 2002 o public aid to entrepreneurs of particular importance to the labour market	1.56
Act of 12 June 2003. -Postal law	1.57
Act of 20 November 1998. a flat-rate income tax on certain income from natural persons	1.58
Law of 9 September 2000 o tax on civil-law activities	1.59
Act of 30 October 2002 o forestry tax	1.61
Act of 19 March 2004. -Customs law	1.62
Law of 6 December 2008. o Excise duty	1.64
Act of 11 March 2004. o Tax on goods and services	1.65
Act of 20 April 2004. o National Development Plan	1.66
Act of 20 June 1992. with entitlement to reduced public transport by means of collective transport	1.67
Act of 8 March 1990. o Local Government	1.68
Act of 30 August 1991. o health care facilities	1.69
Act of 2 October 2003. to amend the Act on Special Economic Zones and certain laws	1.70
Law of 3 March 2005 concerning the payment of contracts for the construction of certain types of sea vessels	1.71
Act of 17 June 1966. on enforcement proceedings in the administration	1.72
Act of 19 November 2009. o Gambling games	1.73
Act of 30 May 2008 of certain forms of support for innovative activities	1.74
Act of 30 April 2010. on the principles of financing science	1.75
Law of 6 December 2006 on the principles of development policy	1.76
Law of 3 July 2002 -Aviation law	1.77
Law of 24 August 2006 o Tonnage tax	1.78
Law of 8 December 2006 o Polish Air Navigation Agency	1.79
Law of 16 December 2005 o Railway Fund	1.80
Act of 27 October 1994 on toll motorways and on the National Road Fund	1.81
Law of 28 October 2002 o Inland Navigation Fund and Reserve Fund	1.82
Act of 31 January 1989. on the financial economy of public undertakings	1.83
Law of 1 December 1995 about income payments made by one-person companies of the State Treasury	1.84
Law of 13 June 2003. o foreigners	1.85

1	2
Law of 27 April 2006. o social cooperatives	1.86
Act of 23 April 1964 -Civil Code	1.87
Law of 28 August 1997. employment of persons deprived of liberty	1.88
Law of 15 September 2000. -Commercial Companies Code	1.89
Act of 23 July 2003. o protection of monuments and protection of monuments	1.90
Law of 4 March 2005 o National Capital Fund	1.91
Law of 30 June 2005. of cinematography	1.92
Act of 30 April 2010. o National Centre for Research and Development	1.93
Act of 30 April 2010. o National Science Centre	1.94
Act of 29 June 2007. the rules for covering costs incurred by manufacturers in connection with the early termination of long-term contracts for the sale of power and electricity	1.95
Law of 12 February 2009 to provide support by the Treasury to financial institutions	1.96
Law of 1 July 2009 of mitigating the effects of the economic crisis for workers and entrepreneurs	1.97
Act of 23 October 1987 o State-owned enterprise "Airports"	1.98
Law of 25 July 2008. with special arrangements for taxpayers obtaining certain revenues outside the territory of the Republic of Poland	1.99
Act of 25 October 1991. o organize and conduct cultural activities	2.00
Law of 3 February 1995 on the protection of agricultural and forestry land	2.01
Law of 13 June 2003. o social employment	2.02
Act of 15 November 1984 o Agricultural tax	2.03
Act of 29 July 2005 o conversion of the right of perpetual usuallure to the right of property	2.04
Act of 26 October 1982 o upbringing in sobriety and counteracting alcoholism	2.05
Act of 9 November 2000 o repatriation	2.06
Law of 6 September 2001 o road transport	2.07
Act of 7 September 1991. o system of education	2.08
Law of 28 September 1991. Forest	2.09
Law of 10 June 1994 on the development of the State Treasury acquired from the troops of the Russian Federation	2.10
Law of 20 December 1996 o municipal economy	2.11
Law of 24 June 2010. specific solutions related to the removal of the effects of the 2010 floods.	2.12
Law of 11 August 2001 with special rules for the reconstruction, renovation and demolition of construction works destroyed or damaged by the operation of the resin	2.13
Law of 12 August 2010. to support entrepreneurs affected by the 2010 floods.	2.14
Act of 17 November 1964 -Code of Civil Procedure	2.15
1	2
Law of 7 March 2007 in support of rural development with the participation of the European Agricultural Fund for Rural Development	2.16
Law of 9 May 2009 o Agency for Restructuring And Modernisation of Agriculture	2.17
Law of 21 November 2008. o support thermomodernisation and refurbishing	2.18
Law of 16 April 2004. o Nature conservation	2.19
Law of 24 April 2004. about the activity of the public benefit and about the volunteer	2.20
Law of 5 June 1998. o self-government of the voivodship	2.21
Law of 16 December 2010. o public collective transport	2.22
other statutes	9.99

Col 2b -Legal basis-basic information-if the aid has been granted on the basis of a law, not falling under codes 1.1 to 2.21, and a code of 9.99 has been selected, then in column 2b, the following shall be indicated: date of act and title of the act; and The year, number, and position of the Set Journal in which the record was published.

Blanc 2c -Legal basis-basic information-indication of the provision on which the aid is based (in order: Article of the Act, paragraph, point, point, indent).

Col. 3a -Legal basis-specific information-if the basis for the grant of the assistance was an implementing act to the Act, be given in the following order: the name of the issuing authority, the date of the act and the title of the act, and the indication of the year, number and position of the Journal Set the record in which the record was published. The act should be an executive act to the act indicated in the kol. 2a. In the absence of an implementing act which is the legal basis for the aid, the term 'none' shall be inserted.

Col 3b -Legal basis-specific information-indication of the provision of the implementing act on which the aid is based (in order: paragraph, paragraph, point, point, indent). In the absence of an implementing act which is the legal basis for the aid, the term 'none' shall be inserted.

3c col -Legal basis-specific information-if the aid was based on a decision, a resolution or an agreement, a symbol for that act should be given; in the case of a decision, the number and title of the decision, in the case of a resolution, the number and the title of the resolution, in the case of a decision contracts-subject matter and parties to the contract. In the absence of a decision, a resolution or an agreement which is the legal basis for the aid, the term 'none' shall be inserted. In addition, where two or more of the reporting position of the aid provider does not differ in any information, it is appropriate to provide in column 3c the information specific to the aid case (so that it can be used as a basis for the aid). distinguish).

Col. 4 -Aid scheme/individual aid-the number of the aid scheme or the number of the individual aid as published on the website of the Office for Competition and Consumer Protection is to be provided. In the case of aid de minimis number is not given.

Col 5 -The date of granting of the aid-the date on which the aid applicant has acquired the right to receive the aid, for example: the date of signature of the contract, the issue of the decision and, where the grant of the aid in the form of a tax relief/lower fee is based on a normative act, without requiring a decision to be issued:

(a) the date on which, in accordance with separate provisions, the time limit for the submission of a declaration or other document specifying the value of the aid shall expire, subject to point (b),

(b) the date on which, in accordance with the separate provisions, the time limit for the submission of the annual statement, in the case of an aid for income tax, shall expire,

(c) the date of actual payment of the financial advantage-in the absence of an obligation to submit a declaration or other document specifying the value of the aid

-unless the separate provisions provide otherwise.

Where the clearance of aid in the form of a lower fee/grant is effected in the calendar year following the calendar year to which the aid relates, it shall be shown as at 31 December of the year preceding the year of the settlement of the aid.

Col. 6 -Name of the beneficiary of the aid-the full name of the beneficiary of the aid, which has been granted. Where the aid is requested by a branch of the undertaking concerned, the name of that undertaking shall be given. Consequently, the information indicated in columns 7-11 should also apply to that trader.

Col. 7 -The legal form of the aid beneficiary-enter the code corresponding to the legal form of the aid beneficiary.

Description	Code
State Enterprise	1.A
one-man company of the State Treasury	1.B
one-person company of local government within the meaning of the Act of 20 December 1996. of the municipal economy (Dz. U. of 2011 r. Nr 45, poz. 236)	1.C
a joint-stock company or a limited liability company in respect of which the State Treasury, a local government entity, a state-owned company or a single member of the State Treasury are entities that have powers such as dominant entrepreneurs within the meaning of the provisions of the Act of 16 February 2007. on the protection of competition and consumers (Dz. U. Nr 50, poz. 331, with late. 1. 1) )	1.D
a unit of the public finance sector within the meaning of the provisions of the Act of 27 August 2009. on public finances (Dz. U. Nr. 157, pos. 1240, with late. 1. 2) )	1.E
the beneficiary of the aid not falling within the category of code 1.A to 1.E	2

Col. 8 -The size of the aid beneficiary shall be given the appropriate code; the code shall be taken into account for the last day of the year prior to the reference year.

Description *	Code
Micro enterprise	0
small enterprise	1
medium enterprise	2
non-category company with a code of 0 to 2	3
* Within the meaning of the provisions of Annex 1 to Commission Regulation (EC) No 800/2008 of 6 August 2008. recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation) (Dz. Urz. EU L 214 of 09.08.2008, str. 3).

Col 9 -NIP beneficiary of the aid-the tax identification number must be provided.

Col. 10 -Territorial identifier of the municipality-a full, seven-figure designation of the municipality in which the beneficiary of the aid is established or resident, in accordance with the Regulation of the Council of Ministers of 15 December 1998, must be provided. on the detailed rules for the conduct, use and making available of the national official register of the territorial division of the country and the related duties of the authorities of government administration and local government units (Dz. U. Nr. 157, pos. 1031, with late. 1. ³⁾ ). Where the aid is granted to the beneficiary of an aid domicile or residence abroad, the identifier of the municipality in which the aid is carried out must be entered in the context of the aid. The territorial identifiers of the municipalities are available on the website of the Central Statistical Office.

Example:

If the company is located in Lower Silesian voivodship, Bolesławiec district, Bolesławiec district, enter the number 0201011.

Col. 11 -Class of PKD-the activity class (the first 4 characters) should be given, for which the beneficiary has received the aid, determined in accordance with the Regulation of the Council of Ministers of 24 December 2007. on the Polish Classification of Activities (PKD) (Dz. U. No 251, pos. 1885 and 2009 Nr 59, pos. 489) and, in addition, the abbreviated designation of the classification used in the "/07" classification. If there is no possibility of establishing the activity in respect of which the beneficiary has received aid, the PKD class of the activity which generates the greatest revenue should be provided.

Example: For the production of aluminium for the PKD 2007 classification, specify: 24.42/07.

Col 12 -The nominal value of the aid-the total amount of the financial resources underlying the calculation of the aid granted, e.g. the amount of the grant, the refund, the amount of the taxable person/charge from which the beneficiary of the aid has been released, the amount of the loan granted/loans, the amount of the guaranteed commitment, the amount postponed or distributed on the tax instalment/tax arrears (together with the percentage) /opt/overdue fee.

Col 13 -Value of the gross aid-must be presented as the gross grant equivalent calculated in accordance with the Regulation of the Council of Ministers of 11 August 2004. on the detailed way of calculating the value of public aid granted in various forms (Dz. U. Nr 194, pos. 1983, 2006 Nr 183, pos. 1355 and 2009 No 122, pos. 1008). The nominal value of the aid shall be equal to the gross aid value, e.g. in the case of a one-off grant, exemption from tax. On the other hand, the nominal value of the aid significantly exceeds the gross aid value, for example. in the case of a preferential loan, a deferral of payment of the tax or a guarantee. The nominal value of the aid shall never be lower than the gross aid value.

Col. 14 -Form of aid-only the code indicating the appropriate form of aid must be given.

Form of aid	Code
1	2
grant	A1.1
subsidies for bank loans (direct to entrepreneurs)	A1.2
other expenses related to the functioning of the budget units or the implementation of their statutory tasks	A1.3
Refund	A1.4
compensation	A1.5
exemption from tax	A2.1
tax deduction	A2.2
reduction or reduction resulting in a reduction in the tax base or the amount of the tax	A2.3
reduction of the fee	A2.4
exemption from charge	A2.5
no tax collection	A2.6
no collection of the levy	A2.7
Waiver of tax arrears and interest	A2.8
redemption of interest on tax arrears	A2.9
cancellation of the fee (contributions, contributions)	A2.10
cancellation of interest for late payment of the fee (contributions, contributions)	A2.11
penalty waiver	A2.12
commissioning of property owned by the State Treasury or local government units or their relationships on conditions which are more favourable to the entrepreneur from offered on the market	A2.13
divestment of property owned by the State Treasury or local government units or their compounds on conditions which are more favourable than those offered on the market	A2.14
cancellation of execution costs	A2.15
one-time amortization	A2.16
1	2
cancellation of costs of the court process	A2.17
capital injection	B1.1
conversion of receivables into shares or shares	B2.1
Preferential loan	C1.1
preferential credit	C1.2
bank loan interest-rate subsidies (for banks)	C1.3
conditionally waived loans	C1.4
deferral of tax payment	C2.1
deferral of payment of tax arrears or tax arrears with interest	C2.1.2
the distribution of the tax payment	C2.2
Payment of tax arrears or tax arrears and interest on instalments	C2.3.1
deferral of payment of the fee (contributions, contributions)	C2.4
deferral of payment of outstanding fee (contributions, contributions) or overdue fee (contributions, contributions) with interest	C2.4.1
Payment of the fee (contributions, contributions)	C2.5
Payment of outstanding fees (contributions, contributions) or outstanding fees (contributions, contributions), plus interest	C2.5.1
deferral of payment of the sentence	C2.6
Penalty payment	C2.7
Distribution of execution costs	C2.8
Interest payments	C2.9
deferral of payment of enforcement costs	C2.10
deferral of interest payment	C2.11
deferral of payment of legal process costs	C2.12
the payment of the costs of the legal process	C2.13
surety	D1.1
warranty	D1.2
other	E

Where there are two (or more) forms of aid granted in accordance with the same legal basis, the aid shall be notified to the aid beneficiary concerned in two (or more) lines by dividing the aid amount accordingly.

Col. 15 -Use of the aid-the code indicating the purpose of the aid must be provided.

Description	Code
1	2
A. HORIZONTAL AID
Aid for research and development and innovation
Aid for research and development projects: basic research	a1.1.1
Aid for research and development projects: industrial research	a1.1.2
Aid for research and development projects: experimental development	a1.1.3
1	2
aid for young innovative enterprises	a1.2
aid for technical feasibility studies	a1.3
Aid for innovation in processes and organisational innovation in the services sector	a1.4
Assistance for innovation consultancy services and innovation support services	a1.5
aid for temporary employment of highly qualified personnel	A1.6
Help for innovation clusters	a1.7
aid for the costs of industrial property rights for small and medium-sized enterprises	a1.8
Aid for environmental protection
investment aid enabling undertakings to adapt to Community standards (in accordance with Annex XII of the Treaty of Accession of the Republic of Poland to the European Union), application of stricter standards than the Community standards in the field of environmental protection or raising the level of protection of the environment in the absence of Community standards	a2.1
Aid for the acquisition of new means of transport which comply with standards stricter than Community standards or which raise the level of environmental protection in the absence of Community standards	a2.2
aid for early adaptation of undertakings to future Community standards	a2.3
Environmental aid for investments to increase energy saving, including operating aid	a2.4
investment aid in the area of environmental protection for high-efficiency cogeneration systems, including operating aid	a2.5
investment aid in the area of environmental protection for the promotion of energy from renewable sources, including operating aid	a2.6
help for environmental research	a2.7
Aid for environmental protection in the form of tax credits	a2.8
aid for energy-efficient district heating	a2.9
Aid for waste management	a2.10
aid for the rehabilitation of polluted areas	a2.11
Aid for the relocation of undertakings	a2.12
Aid for tradable permit schemes	a2.13
Investment aid and employment for small and medium-sized enterprises
investment aid	a3
Aid for employment	a4
Aid for consultancy services for small and medium-sized enterprises and the participation of small and medium-sized enterprises in trade fairs
Assistance for consultancy services	a5
aid for participation in fairs	a6
Assistance to disadvantaged and disabled workers
aid in the form of wage subsidies for the recruitment of disadvantaged workers	a11
aid in the form of wage subsidies for the employment of disabled workers	a12
aid for the compensation of additional costs related to the employment of disabled workers	a13

1	2
Training aid
specific training	a14.1
general training	a14.2
Rescue aid	a15
Restructuring aid	a16
Aid to make good the damage caused by natural disasters or other exceptional occurrences	a17
Aid to prevent or eliminate serious disturbance in a cross-sectoral economy	a18
Assistance for the support of national entrepreneurs operating in the framework of an economic project undertaken in the European interest	a19
Aid to promote culture and heritage conservation	a20
Aid of a social character for individual consumers	a21
Aid in the form of risk capital	a22
Aid to facilitate the development of certain economic activities or of certain economic areas, in so far as it does not adversely affect trading conditions to an extent contrary to the internal market	a23
Aid for small enterprises newly created by women	a24
B. REGIONAL AID
investment aid	b1
Aid for employment	b2
regional investment aid for large investment projects	b3
operating aid	b4
aid for newly created small enterprises	b5
C. OTHER DESTINATION
aid which is compensation for the operation of services of general economic interest	c5
help de minimis	e1
help de minimis in the road transport sector	e1t
help de minimis constituting compensation for the implementation of services of general economic interest	e1c
D. ASSISTANCE IN THE SECTORS-Special Purpose
SHIPBUILDING SECTOR
Aid for innovative projects	d2.1
aid related to export credits	d2.2
development aid	d2.3
complete cessation of activities by the entrepreneur	d2.4
partial cessation of business by the entrepreneur	d2.5
COAL MINING SECTOR
aid for emergency costs	d3.1
aid to cover the costs of running production for the units covered by the liquidation plan	d3.2
1	2
aid to cover current production costs for the units covered by the plan for accessing coal resources	d3.3
Aid for initial investment	d3.4
TRANSPORT SECTOR
MARITIME NAVIGATION
investment aid	d4.1
aid for improving competitiveness	d4.2
aid for the repatriation of seafarers	d4.3
assistance in support of Short Sea Shipping	d4.4
AVIATION
aid for the construction of airport infrastructure	d5.1
Aid for airport services	d5.2
aid for start-up carriers	d5.3
RAILWAY SECTOR
regional aid for the purchase or modernisation of rolling stock	d6.1
aid to cancel debts	d6.2
aid for coordination of transport	d6.3
MULTIMODAL AND INTERMODAL TRANSPORT	d7
OTHER AID IN THE TRANSPORT SECTOR	T
ENERGY SECTOR aid to cover the costs incurred by the generators in connection with the early termination of the long-term contracts for the sale of electricity and electricity	d8
CINEMATOGRAPHY SECTOR aid for cinematography and other audiovisual projects	d9
TELECOMMUNICATIONS SECTOR	d10

Where there are two (or more) purposes of the aid granted in accordance with the same legal basis, the aid shall be notified to the aid beneficiary concerned in two (or more) lines by dividing the aid amount accordingly.

Col. 16 -Origin of the aid: indicate the code indicating the origin of the aid measures, as published on the website of the Office for Competition and Consumer Protection.

Col. 17 -Payment delivery day/Day of reimbursement of the part of the aid-specify the day on which the transfer of funds is lodged to the beneficiary of the aid or the date of the impact on the bank account of the aid body of the returned aid.

Col. 18 -The value of the payment/Value of the reimbursed part of the aid-indicate the amount of the funds transferred to the beneficiary under the contract or decision in a single tranche or the value of the returned part of the aid (without interest) entered in the form of the aid minus.

Whenever there is a payment or reimbursement of the part of the aid, the public aid report shall be completed by entering the relevant information in columns 17 and 18 (further information shall be added and not replaced by the previous information).

¹⁾ The amendments to the said Act were announced in Dz. U. 2007 Nr 99, pos. 660 i No 171, pos. 1206, 2008 Nr 157, poz. 976, No. 223, pos. 1458 and No. 227, pos. 1505, of 2009 Nr 18, pos. 97 i Nr 157, poz. 1241 and 2011 Nr 34, pos. 173.

²⁾ The amendments to the said Act were announced in Dz. U. of 2010 Nr 28, pos. 146, Nr 96, poz. 620, Nr 123, pos. 835, Nr 152, pos. 1020, No. 238, pos. 1578 and No 257, pos. 1726, of 2011 No. 185, item. 1092, Nr 201, pos. 1183, No 234, pos. 1386, Nr. 240, pos. 1429 and No. 291, pos. 1707 and 2012 items 1456, 1530 and 1548.

³⁾ Amendments to that Regulation have been announced in the Official Journal of the European U. 2000 r. No 13, pos. 161, 2001. No 12, pos. 100 and No. 157, pos. 1840, 2002 r. No. 177, item. 1459, 2003 Nr 208, pos. 2022, 2004 No 254, pos. 2535, 2005 Nr 206, pos. 1706, 2006 No. 36, pos. 246 and No. 214, pos. 1577, 2007. No. 192, pos. 1386, 2008 No. 215, pos. 1358, of 2009 Nr 202, item. 1559, 2010 Nr 257, pos. 1727 and 2012 items 403 and 1389.

Annex 2. [ A REPORT ON AID FOR A MAJOR INVESTMENT PROJECT, GRANTED UNDER AN AID SCHEME WHICH IS NOT SUBJECT TO A NOTIFICATION OBLIGATION]

Annex No 2

MODEL -A REPORT ON AID FOR A MAJOR INVESTMENT PROJECT, GRANTED UNDER AN AID SCHEME WHICH IS NOT SUBJECT TO NOTIFICATION

Explanatory notes:

¹ The size of the aid beneficiary should be fixed in accordance with Annex I to Commission Regulation (EC) No 800/2008 of 6 August 2008. recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation) (Dz. Urz. EU L 214 of 09.08.2008, str. 3).

² The fiscal measure is, for example, exemption, remission, deferral, payment on tax instalments.

³ The gross grant equivalent has to be calculated in accordance with the Regulation of the Council of Ministers of 11 August 2004. on the detailed way of calculating the value of public aid granted in various forms (Dz. U. Nr 194, pos. 1983, 2006 No 183, p. 1355 and 2009. No 122, pos. 1008).

⁴ The aid intensity is the percentage of the gross grant equivalent to the amount of the discounted costs eligible for aid. In the case of several aid measures, the intensity for each measure must be provided.

⁵ The designation of the sub-region at level 3, granted in a manner determined in accordance with the Regulation of the Council of Ministers of 14 November 2007, should be stated. on the establishment of the Nomenclature of Territorial Units for Statistical Purpoints (NTS) (Dz. U. Nr 214, pos. 1573, 2008 No. 215, pos. 1359 and 2009 Nr 202, item. 1558).

⁶ It is necessary to provide the basic maximum intensity of regional investment aid in the area in which the investment is carried out, determined in accordance with § 3 of the Regulation of the Council of Ministers of 13 October 2006. on the establishment of the regional aid map (Dz. U. Nr 190, poz. 1402).

⁷ The designation of the municipality at the level 5, granted in a manner determined in accordance with the Regulation of the Council of Ministers of 14 November 2007, should be provided. on the establishment of the Nomenclature of territorial units for statistical purposes (NTS).

⁸ A class of activity should be specified, as determined in accordance with the Regulation of the Council of Ministers of 24 December 2007. on the Polish Classification of Activities (PKD) (Dz. U. No 251, pos. 1885 and 2009 Nr 59, pos. 489).

⁹ Where additional information is provided in the form of annexes, those Annexes shall be mentioned.

Annex 2a. [ REPORT PROVIDED UNDER THE AID SCHEME FOR AID FOR RESEARCH AND DEVELOPMENT PROJECTS, THE VALUE OF WHICH EXCEEDS THE EQUIVALENT OF 3 MILLION EURO]

Annex 2a

MODEL -A REPORT ON AID GRANTED UNDER THE AID SCHEME FOR RESEARCH AND DEVELOPMENT PROJECTS, THE VALUE OF WHICH EXCEEDS THE EQUIVALENT OF 3 MILLION EURO

Explanatory notes:

¹ The size of the aid beneficiary should be fixed in accordance with Annex I to Commission Regulation (EC) No 800/2008 of 6 August 2008. recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation) (Dz. Urz. EU L 214 of 09.08.2008, str. 3).

² The fiscal measure is, for example, exemption, remission, deferral, payment on tax instalments.

³ The gross grant equivalent has to be calculated in accordance with the Regulation of the Council of Ministers of 11 August 2004. on the detailed way of calculating the value of public aid granted in various forms (Dz. U. Nr 194, pos. 1983, 2006 Nr 183, pos. 1355 and 2009 No 122, pos. 1008).

⁴ The aid intensity is the percentage of the gross grant equivalent to the amount of the discounted costs eligible for aid. In the case of several aid measures, the intensity for each measure must be provided.

⁵ Where additional information is provided in the form of annexes, those Annexes shall be mentioned.

Annex 3. [ INFORMATION NOT TO BE GRANTED TO THE PUBLIC DURING THE REPORTING PERIOD]

Annex No 3

MODEL -INFORMATION ABOUT NOT GRANTED PUBLIC AID DURING THE REPORTING PERIOD

Annex 4. [ REPORT ON THE ARREARS OF ENTREPRENEURS IN THE PAYMENT OF BENEFITS PAYABLE TO THE PUBLIC FINANCE SECTOR]

Annex No 4

MODEL -REPORT ON THE ARREARS OF ENTREPRENEURS IN THE PAYMENT OF BENEFITS PAYABLE TO THE PUBLIC FINANCE SECTOR [ 18]

Instructions for drawing up the report on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector

The following items shall be completed according to the following explanations:

Directly under the heading of the report, the 'Report' should be followed by an X in the case where the report for the year to which it relates is transmitted for the first time and, if the report is being corrected, the X mark should be inserted in the the box 'Adjustment'.

I. The year (in the format of the four Arabic numerals) shall be reported.

II. Name of the competent authority to collect the claim-provide the full name of the competent authority to collect the claim, which shall draw up the report.

III. NIP of the competent authority to collect the claim-specify the NIP of the authority responsible for collecting the claim, which shall draw up the report.

IV. Territorial ID of the seat of the authority-shall state the territorial designation of the voivodship in which the territorial jurisdiction of the competent authority is to be extended to the collection of claims.

Territorial designation of the voivodship:

02 Voivodship dolnośląskie

04 Voivodship Kujawsko-Pomorskie

06 Lubelskie Voivodship

08 lubuskie voivodship

10 Łódź Voivodship

12 Malopolskie Voivodship

14 voivodship mazowieckie

16 opolskie voivodship

18 Voivodship podkarpackie

20 Podlaskie Voivodship

22 pomorskie voivodship

24 Śląskie Voivodship

26 Świętokrzyskie Voivodship

28 Warmińsko-mazurskie Voivodship

30 Voivodship wielkopolskie

32 Zachodniopomorskie Voivodship

V. Amount of outstanding claims of economic operators and interest on arrears, respectively-indicate the amount of outstanding claims of economic operators and, accordingly, interest on arrears, for those traders, for which the competent authority is responsible for collecting the debt indication that, on the last day of the year to which the report relates, they have been engaged in an economic activity.

Point 1-indicate the arrears on the last day of the year to which the report relates.

Point 1.1-the backlog referred to in point 1 must be indicated, taking into account the due date of payment of arrears (at least 5 years). In the absence of arrears, enter "0".

Point 1.1.1-the arrears indicated in point 1.1 shall be indicated, taking into account the due date of the arrears (at least 10 years). In the absence of arrears, enter "0".

Notes:

1. The amounts of arrears and the amount of interest shall be given in full zlotys, in accordance with the general rules of rounding.

2. The report does not cover the arrears and/or the interest that is covered by public aid.

3. The reports shall be filled in in the accrual account.

[ 1] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 2 ust. Article 1 (5) shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 2] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 2 ust. Article 1 (1) shall apply for the first time to reports containing information on public aid granted from the date of entry into force of that State aid. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 3] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 2 ust. Article 1 (1) shall apply for the first time to reports containing information on public aid granted from the date of entry into force of that State aid. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 4] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 2 ust. 1a shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 5] Pursuant to Article 2 (2) of the 2 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. (113) the obligation referred to in Paragraph 2 (2) (a). 1b for the aid granted under the Act of 16 December 2010. public collective transport (Journal of Laws 2011) Nr 5, pos. 13 and No. 228, pos. 1368) does not apply to aid granted before the entry into force of the abovementioned the Regulation (i.e. 1 February 2013), also if the payment or reimbursement of the part of the aid will take place after 1 February 2013.

[ 6] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 6 ust. 1 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 7] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 6 ust. 2 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 8] § 6 par. 2a added by § 1 item 1 of the Regulation of the Council of Ministers of 22 February 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 277). The amendment came into force on 15 March 2013.

On the basis of § 2 of the Regulation of the Council of Ministers of 22 February 2013 amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 277), § 6 par. 2a added by § 1 item 1 ww. The Regulation shall apply until 31 December 2014.

[ 9] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 6 ust. 3 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 10] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 6 ust. 4 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 11] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 8a ust. 1 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 12] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 8a ust. 2 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 13] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 8a ust. 3 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 14] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 8a ust. 4 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 15] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 8a ust. 5 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 16] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) § 8a ust. 6 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 17] Annex No 1 as set out by § 1 item 2 of the Regulation of the Council of Ministers of 22 February 2013 amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 277). The amendment came into force on 15 March 2013.

Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) Annex No 1 shall apply for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.

[ 18] Pursuant to Article 2 (2) of the 1 of the Regulation of the Council of Ministers of 7 January 2013. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 113) Annex No 4 applies for the first time to the reports containing information on public aid granted from the date of entry into force of the above mentioned period. the Regulation (i.e. 1 February 2013) and reports containing information on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector as at the end of 2012.