Key Benefits:
REGULATION OF THE MINISTER OF ECONOMY AND LABOUR 1)
of 27 August 2004
on the award by the Polish Agency for the Development of Financial Assistance in the framework of the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises
On the basis of art. 6b par. 10 of the Act of 9 November 2000. o Establishment of the Polish Agency for Enterprise Development (Dz. U. Nr 109, pos. 1158, z późn. 1. 2) ) The following shall be managed:
Chapter 1
General provisions
§ 1. [ Regulatory scope] 1. The regulation defines the specific purpose, conditions and mode of granting by the Polish Agency for Enterprise Development, hereinafter referred to as the "Agency", financial assistance under the Sectoral Operational Programme-Growth of Competitiveness of Enterprises.
(2) Financial aid may be granted, subject to the conditions laid down in the Regulation:
1. Entrepreneurs:
(a) consultancy,
(b) in terms of investments;
2. economic development entities:
(a) for the development of the consultative point
b) for the development of business environment institutions,
(c) to increase the loan fund,
(d) to increase the guarantee fund.
(3) The financial assistance referred to in the Regulation shall be provided in the form of non-refundable financial support, hereinafter referred to as "support", intended to cover all or part of the expenditure eligible for support.
4. The expenses eligible for support shall be understood as the expenditure referred to in the Regulation, less the applicable tax on goods and services, except where, in accordance with the separate provisions of the trader, there is no right to reimbursement of the goods and services provided for in the Regulation. or deductions from the tax due on goods and services.
5. [ 1] Whenever there is a regulation on fixed assets and intangible assets, this must be understood by means of fixed assets and intangible assets within the meaning of the accounting rules.
6. Whenever the regulation is referred to as leasing, it is to be understood as leasing within the meaning of the provisions on income taxes.
7. [ 2] Whenever the Regulation refers to the processing of an agricultural product, it is therefore necessary to understand the processing of an agricultural product within the meaning of Article 4 (1) of the EC Article 2 (2) of Commission Regulation (EC) No 800/2008 declaring certain categories of aid compatible with the common market pursuant to Article 2 of Regulation (EC) No 800/2008 87 and 88 of the Treaty (Dz. Urz. EC L 214 of 09.08.2008, p. 3) (General Block Exemption Regulation), hereinafter referred to as "the Commission Regulation".
8. [ 3] When the Regulation is referred to in the Regulation on the marketing of agricultural products, it is therefore appropriate to understand the turnover of the agricultural product within the meaning of Article 4 of the Regulation. 2 point 24 of the Commission Regulation.
9. [ 4] The Agency shall inform the aid beneficiary of the reference number of the aid scheme.
§ 2. 1. [ 5] The provisions of the Regulation shall not apply to the aid:
1) granted for export-related activities, i.e. aid directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity, with the aid covering the costs of participating in the fairs and exhibitions, studies or consultancy services for the introduction of a new or existing product on a new market does not constitute public aid related to exports;
(2) contingent upon the priority to be used for the use of domestic production in relation to goods brought from abroad.
1a. [ 6] Financial assistance shall not be:
1) granted to a micro-entrepreneur, a small or medium-sized entrepreneur who fulfils the criteria of an entrepreneur in difficulty within the meaning of the Article. 1 (1) 7 of the Commission Regulation;
2) granted or paid to a trader who is under an obligation to repay the aid resulting from an earlier decision of the European Commission declaring the aid incompatible with the law and with the common market.
2. [ 7] (repealed).
3. [ 8] (repealed).
§ 3. [ 9] 1. Support may be granted by 31 December 2008 at the latest.
2. The support referred to in Chapter 3b may be granted at the latest by the date specified in the decision of the European Commission approving the Operational Programme-Increase in the competitiveness of enterprises, being part of the Community Support Centre for the aid a structural Community within the Objective 1 framework in Poland, doc. C (2004) 2544, as amended by the Decision of the European Commission on 18.02.2009, doc. K (2009) 1148.
Chapter 2
Specific purpose and conditions for providing consultancy support to entrepreneurs
§ 4. [ Advice support] 1. Support in the field of advice may be given to micro-entrepreneurs, small and medium-sized entrepreneurs conducting business activity in the territory of the Republic of Poland, with the fact that in the case of micro-entrepreneurs the support may be granted, if economic activity:
1) is performed at least for 3 years or
2) is based on the use of new technologies.
2. Support in the scope of advice shall not be granted for business activities in the scope of:
1. the production, processing and marketing of the products listed in Annex 1 to the Treaty establishing the European Community;
2) coal mining within the meaning of Regulation No 1407/2002 of 23 July 2002. on State aid to the coal industry (Dz. Urz. EC L 205/1 of 2.08.2002);
3) the production of iron and steel;
(4) the provision of maritime transport services and coastal waterways;
5. the provision of auxiliary maritime transport services;
6. production or marketing of arms.
3. Support for advice shall also not be provided to the micro-entrepreneur doing the economic activity referred to in the paragraph. 1 point 2 as regards transport services.
4. Support for advice may not be granted to cover expenses for the purchase of consultancy services, which are part of a permanent or periodic activity of an undertaking or are related to current operating expenditure entrepreneurs.
§ 5. Assistance in the field of advice shall be provided:
1. to the entrepreneurs referred to in § 4 (4). 1, not exceeding 50% of the expenditure eligible for support, subject to the provisions of Regulation (EC) No 70/2001 of 12 January 2001 (OJ 2001 L 31, p. 1). on the application of Article 87 and 88 TEC for State aid to small and medium-sized enterprises (Dz. Urz. EC L 10 of 13.01.2001), as amended by Regulation (EC) No 364/2004 of 25 February 2004 (OJ L L 10, p. amending Regulation (EC) No 70/2001 and extending its scope in order to include aid for research and development (Dz. Urz. EU L 63 of 28.02.2004), subject to point 2;
2) to micro-entrepreneurs performing the activities referred to in § 4 (4). In accordance with the provisions of Commission Regulation (EC) No 1998/2006 of 15 December 2006, 1 point 2, up to 100% of the expenditure eligible for support, shall be equal to 100% of the expenditure eligible for support. on the application of Article 87 and 88 of the Treaty de minimis (Dz. Urz. EU L 379, 28.12.2006, p. 5); this support is aid de minimis and may be granted to a specific undertaking provided that, together with other aid de minimis , obtained in the current calendar year and during the two preceding calendar years, from various sources and in various forms, shall not exceed EUR 200 000 gross.
§ 6. 1. The expenditure eligible for advisory support shall be incurred after the date of conclusion of the contract of support expenditure for the purchase of consultancy services in the scope of:
1. establishment within the territory of the European Union;
2) quality-concerning in particular:
(a) the design, implementation and improvement of quality management systems, environmental management or occupational health and safety management,
(b) obtaining and renewing certificates of conformity for products, services, raw materials, machinery and equipment, control-measuring apparatus or personnel qualifications,
(c) to issue a declaration of conformity of the manufacturer to the extent specified in point (b
(d) ensuring health safety of food;
3. innovation and new technologies-in particular:
(a) the implementation of the company's development strategies based on new technologies and innovative solutions,
(b) the creation of undertakings based on new or advanced technologies or intending to undertake an economic activity consisting in the manufacture of products or services of new ones on the Polish market or significantly improved compared to In this market,
(c) the use of information technology in the undertaking
4) the introduction of products by the entrepreneur into new foreign markets;
5. the creation of a cooperative network of undertakings;
6) mergers of enterprises;
7) to obtain external financing for the development of economic activities.
2. In the case referred to in paragraph. 1 point 2 (a) (a) the recognition of the expenditure as eligible for support is the acquisition or renewal by the operator of the certificate of the management system or certificate of conformity or the issue of the manufacturer's declaration of conformity.
§ 7. 1. The amount of advisory support may not be less than 2500 PLN nor can exceed 250,000 PLN.
2. Support for advice may be granted for the implementation of a project covered by other public aid, provided that the amount of the cumulative aid does not exceed the limit set out in § 5.
Chapter 3
Specific purpose and conditions for providing investment support to entrepreneurs under Measure 2.3 "Growth in the competitiveness of small and medium-sized enterprises through investments" of the Sectoral Operational Programme-Competitiveness Growth companies
§ 8. [ Investment support] 1. The investment support shall concern:
(1) investments in fixed assets linked to the creation of a new undertaking, the extension of an existing undertaking or the execution of an existing undertaking in the existing undertaking of making substantial changes to the products or process production, in particular through rationalisation, diversification or modernisation;
2) investments in intangible assets, related to the transfer of technology by way of acquisition of patent rights, licences, know-how, including unpatented technical knowledge.
2. Support for investments may be granted to entrepreneurs referred to in § 4 par. 1.
3. Investment support may not be granted for an economic activity within the scope specified in § 4 paragraph. 2 and for economic activity in the field of:
1. the moulding or texturing of synthetic fibres and filament yarn of polyamide, polyamide, acrylic or polypropylene, irrespective of their end use;
2. polymerisation, including polycondensation, if the devices for polymerization and moulding of fibres and filament yarn of polyester, polyamide, acrylic or polypropylene, irrespective of their end use, are combined one technology line;
3. other than those mentioned in points 1 and 2, related to the process of moulding or texturing of synthetic fibres and filament yarn of polyesters, polyamide, acrylic or polypropylene, irrespective of their end use, if devices are connected to a single technology line.
4. Support for investments shall be granted subject to the provisions of the Regulation referred to in § 5 point 1.
§ 9. 1. The expenditure eligible for investment support shall be incurred after the date of submission of the aid application for expenditure on:
1) purchase of new fixed assets;
2) repayment of the initial value by the beneficiary, due to the financing due to the leasing of fixed assets leading to the transfer of ownership of these funds to the beneficiary, up to the value of the initial value of the asset from the date of conclusion of the contract Leases;
3. the purchase of used fixed assets, provided that:
(a) in the 7 years preceding the application for support, the permanent measure has not been purchased by means of national public funds or from European Union funds,
(b) the price of the fixed asset does not exceed the market value, determined at the date of purchase, and is lower than the price of the new fixed asset,
(c) the permanent measure has the technical characteristics necessary for the implementation of the supported project and meets the applicable standards and standards;
4) the purchase of intangible assets referred to in § 8 par. 1 point 2;
5) the installation and commissioning of the fixed assets referred to in points 1 to 3, excluding the expenditure for training in their servicing;
6. the purchase of the right of ownership or the right to use perpetual immovable property up to a maximum of 10% of the total expenditure eligible for support provided that:
(a) there is a direct link between this purchase and the objectives of the project supported,
(b) the trader shall provide the opinion of the asset valuer confirming that the purchase price does not exceed the market value of the property, fixed at the date of purchase;
7) the purchase of works and construction materials, provided that they remain in direct connection with the objectives of the project covered by the support;
8) the purchase of the right of ownership or the right of use of perpetual buildings of a built-up, provided that:
(a) there is a direct link between this purchase and the objectives of the project supported,
b) the entrepreneur will present the opinion of the asset valuer confirming that the purchase price does not exceed the market value of the property, specified on the day of purchase,
c) the entrepreneur will present the opinion of the construction expert confirming that the property may be used for a specific purpose, compatible with the purposes of the project supported, or setting out the scope of the necessary changes or improvements,
(d) the immovable property in the 10 years preceding the application for support has not been financed by means of national public funds or from European Union funds,
(e) the property will be used only in accordance with the purposes of the project supported;
9) legal services, technical and financial expertise, if they are directly related to the implementation of the project covered by the support.
(1a) It shall not be considered as eligible expenditure to support the repayment of the initial value due to the funding for the leasing of fixed assets previously disposed of by the beneficiary of the financing (return leases).
2. In the case of an entrepreneur whose main object of business activity is the provision of transport services, the expenses for the purchase or leasing of means of transport are not expenditure eligible for support.
3. In the case of an entrepreneur, for whom the provision of transport services is not the main object of business activity, the expenditure on the purchase or leasing of means of transport may be considered eligible for support only if they constitute the necessary element of the project and at the same time the entrepreneur will undertake to use the means of transport in accordance with the objectives of the project, providing a reliable method for verifying such use.
§ 10. 1. The size of the investment support shall not exceed:
1) 30% of the eligible expenditure-if the project supported is implemented in the district of Warsaw or the city of Poznań;
2) 40% of the eligible expenditure-if the project supported is implemented in the district of the city of Wrocław, the city of Krakow, the city of Gdańsk, the city of Gdynia or the city of Sopot;
(3) 50% of the eligible expenditure, if the project supported is carried out in another district.
2. The size of the investment support for economic activities in the field of production, repair and maintenance of seagoing vessels of not less than 100 GT and of the redevelopment of seagoing vessels of a capacity of not less than 1 000 GT shall not exceed 22,5% of the eligible expenditure.
3. The amount of investment support shall not be less than 10 000 PLN nor shall it exceed 1 250 000 PLN.
(4) The investment support provided for in the Regulation shall be summed up with other public aid granted to the undertaking concerned, with regard to the same eligible expenditure relating to the investment concerned and to the public aid for the creation of the new jobs linked to the new investment and may not exceed the maximum amount of support set out in the paragraph. 1 and 2.
5. If an entrepreneur uses both investment support and other public aid for the creation of new jobs linked to the investment, the eligible amount of aid shall be calculated as the product of the maximum intensity aid granted in a given region and a higher amount of the costs of a new investment or labour costs eligible for the aid for the creation of new jobs.
§ 11. 1. Support for investments shall be provided on condition that the entrepreneur commits to:
1) to maintain the investment in the district in which it was carried out, for a period of at least 5 years from the date of completion of the investment, subject to the paragraph. 3; at the end of the investment, the date on which the business is to be submitted to the Agency for the final settlement of the support, confirming the completion of the project supported by the undertaking,
(2) to ensure that investments are financed from own resources, in part not supported or by other public aid;
2. Investment support exceeding the amount of PLN 250 000 shall be provided on the condition that the entrepreneur finance the investment in part not supported by means of credit, money coming from the investment fund or from the use of leasing, unless it provides reliable, reliable documentation that it has own resources for the implementation of the project.
3. [ 10] Upon a reasoned request of the entrepreneur, the Agency may agree to transfer the investment to another district within the same voivodship.
4. [ 11] Transfer of investment to a district with a higher or equal maximum intensity of support, as defined in § 10 (1) (a) of the 1, does not increase the intensity of support.
5. [ 12] The transfer of investment to a district with a lower maximum intensity of support is possible only if the project to which the investment relates would have obtained the number of points necessary to cover the support in the county to which the investment takes place. move.
6. [ 13] In the case of a transfer of investment to a district with a lower maximum aid intensity, the operator shall reimbursing the Agency for the amount of support determined in accordance with the
I = [ (X-Y) x Z] x (P: Q)
where:
I-shall mean the amount of support which the trader returns to the Agency,
X-means the nominal amount of support received,
Y-means the nominal amount of support the entrepreneur would receive for the investment in the county to which the investment is transferred, calculated according to the intensity referred to in § 10 (1). 1,
Z-means the discount rate as defined by the European Commission, published in the Official Journal of the European Union, in force on the day of the consent for the transfer of the investment,
P-means the period expressed in years by which the investment has not been maintained in a district with a higher maximum intensity of support,
Q-means the prevailing period of maintenance of the investment in the district with a higher maximum intensity of support.
7. [ 14] The transfer of investments to a district with a lower maximum intensity of support under the conditions laid down in the Regulation is only possible during the period of maintenance of the investment.
Chapter 3a
Providing support to entrepreneurs carrying out new investments under the sub-measure 2.2.1 "Support for enterprises carrying out new investments" of the Sectoral Operational Programme-Growth in the competitiveness of enterprises
§ 11a. [ Support for new investments] 1. Support for new investments may be granted to micro-entrepreneurs and small and medium-sized entrepreneurs having their registered office and conducting business activity in the territory of the Republic of Poland, who make investments in fixed assets or intangible assets consisting of:
1) the establishment of a new company or the extension of an existing establishment;
2) the acquisition of a company which is in liquidation or would have been liquidated if it had not been acquired, with the company being acquired by an independent investor;
3) diversifying the production of the company by introducing new additional products;
4) making fundamental changes to the overall production process of an existing company.
2. The price of acquisition and the cost of creating fixed assets and intangible assets shall be determined in accordance with the provisions on income taxes.
3. Support for new investments may not be granted for the realization of an investment project in the scope of business activity:
1. associated with the production, processing and marketing of the products listed in Annex I to the Treaty establishing the European Community;
2) in the coal mining sector within the meaning of Regulation No 1407/2002 of 23 July 2002. on State aid to the coal industry (Dz. Urz. EC L 205 of 2.08.2002; Dz. Urz. EU Polish Special Edition, rozdz. 8, t. 2, p. 170);
3. in the fisheries sector;
(4) in the steel and synthetic fibres sectors, within the meaning of the Community provisions on public aid 3) ;
5. in the shipbuilding sector;
6) in the area of production or trading of arms.
(4) Support for new investments shall be granted in accordance with Regulation (EC) No 70/2001 of 12 January 2001 (OJ 2001 L 31, p. on the application of Article 87 and 88 TEC for State aid to small and medium-sized enterprises (Dz. Urz. EU L 10 of 13.01.2001), as amended by Regulation No 364/2004 of 25 February 2004. amending Regulation (EC) No 70/2001 and extending its scope in order to include aid for research and development (Dz. Urz. EU L 63 of 28.02.2004).
(5) Support for new investments may be granted to an entrepreneur if he/she has submitted an application for support before the start of the investment, with the starting date of the investment being the day of commencation of the investment; or the provision of the first commitment to the contract for the purchase of goods and services or the execution of construction works related to the implementation of the investment, excluding preliminary feasibility studies.
§ 11b. 1. The expenditure eligible for support for new investments shall be expenditure incurred after the date of submission of the request for support of the investment project until the date specified in the support agreement. The expenditure eligible for support shall be:
1) the purchase price of the land up to 10% of the total expenditure of the investment project eligible for support;
(2) the purchase price or the cost of creating new fixed assets, including:
(a) buildings and buildings, provided that their acquisition remains in direct connection with the objectives of the investment project covered by the support,
(b) machinery and equipment,
(c) instruments, instruments and apparatus,
(d) technical equipment for office work,
(e) the technical infrastructure related to the new investment, the construction of technical infrastructure equipment being understood to mean the device or the modernisation of the road and the construction underground, on the ground or on the ground of wires or equipment. water, sewage, heating, electrical, gas and telecommunication;
(3) the purchase price of the fixed assets used, provided that:
(a) in a period of seven years, they have not been acquired by means of public funds,
(b) the price of the fixed asset used does not exceed its market value, determined at the date of purchase and is lower than the price of the like, the new fixed asset,
(c) the seller shall make a statement specifying the transferee of the fixed asset, the place and date of its purchase;
4) the price of acquisition of intangible assets together with the cost of their installation. Intangible assets shall mean values related to the transfer of technology through the acquisition of patent rights, licences, know-how or unpatented technical knowledge, provided that the values are:
(a) will be used exclusively for the purposes of the investment project supported by the new investment,
(b) they are amortiated in accordance with separate provisions,
(c) they will be acquired from a third party under market conditions,
(d) they will be included in the balance sheet of the company in accordance with separate provisions,
(e) they shall be the property of the recipient undertaking for a new investment for a period of at least five years from the date of their acquisition;
5) the cost of the installation and the launch of fixed assets;
6) the purchase price of materials or works, provided that they remain in direct connection with the objectives of the investment project covered by the support for new investments;
7) instalments repayment of the initial value of the fixed assets by the beneficiary, due to the funding due under the lease agreement leading to the transfer of ownership of these funds to the beneficiary, excluding leases, up to the value of the value added the initial permanent measure at the date of conclusion of the leasing contract, incurred up to the date of completion of the investment project, with the initial value repayments associated with the leasing of land, buildings and structures eligible for support for new investments, if:
(a) the leasing contract shall be concluded for a period of at least 3 years after the expected date of completion of the investment project,
(b) have been incurred until the date of completion of the investment project
2. In the case of an entrepreneur whose main object of business activity is the provision of transport services, the expenses for the purchase or leasing of means of transport are not expenditure eligible for support.
3. In the case of an entrepreneur, for whom the provision of transport services is not the main object of business activity, the expenditure on the purchase or leasing of means of transport may be considered eligible for the support only then, when they constitute the necessary element of the project and at the same time the entrepreneur undertakes to use the means of transport in accordance with the objectives of the project, providing a reliable method for verifying such use
§ 11c. 1. The amount of support for new investments shall not exceed:
1) for micro entrepreneurs and small entrepreneurs:
(a) 50% of the expenditure eligible for support-in an area belonging to the capital city of Warsaw,
(b) 60% of eligible expenditure-in areas belonging to voivodships: pomorskie, Zachodniopomorskie, dolnośląskie, Wielkopolskie, Śląskie and mazowiecki, excluding the capital city of Warsaw,
(c) 70% of eligible expenditure-in areas belonging to voivodships: Lubelskie, Podkarpackie, Warmińsko-mazurskie, Podlaskie, Świętokrzyskie, Opolskie, Małopolskie, Lubuskie, Łódź, Kujawsko-Pomorsk;
2) for medium-sized entrepreneurs:
(a) 40% of the expenditure eligible for support-in an area belonging to the capital city of Warsaw,
b) 50% of eligible expenditure-in areas belonging to voivodships: pomorskie, Zachodniopomorskie, dolnośląskie, wielkopolskie, Śląskie and mazowiecki, with the exception of the capital city of Warsaw,
(c) 60% of the expenditure eligible for support-in areas belonging to voivodships: Lubelskie, Podkarpackie, Warmińsko-mazurskie, podlaskie, Świętokrzyskie, opolskie, małopolskie, lubuskie, Łódź, kujawsko-pomorski.
2. In the case of support for new investments given to entrepreneurs carrying out economic activities in the transport sector, the volume of support referred to in paragraph. 1, it shall be reduced by 20 percentage points gross in the case of micro-entrepreneurs and small entrepreneurs and by 10 percentage points gross in the case of medium-sized entrepreneurs.
3. The amount of support for new investments shall be at least 500 000 PLN and must be lower than the amounts specified in art. 6 of Regulation (EC) No 70/2001 of 12 January 2001. on the application of Article 87 and 88 TEC for State aid to small and medium-sized enterprises, as amended by Regulation (EC) No 364/2004 of 25 February 2004 (OJ L 81, 7.7.2004, p. amending Regulation (EC) No 70/2001 and extending its scope in order to include aid for research and development.
4. Support for new investments shall be aggregated with other public aid granted to the undertaking concerned, in relation to the same expenditure eligible for support for the investment concerned and the public aid for the creation of new the jobs associated with the new investment and may not exceed the maximum amount of support set out in the paragraph. 1.
§ 11d. 1. Support for new investments shall be provided on condition that the entrepreneur commits to:
1) to maintain the investment in the voivodship, in which it has been executed, for a period of at least 5 years from the date of completion of the investment project;
(2) to ensure that investments are financed from own resources in a part not supported or other public aid.
2. [ 15] Upon a reasoned request of the entrepreneur, the Agency may agree to transfer the investment to another district within the same voivodship.
3. [ 16] Transfer of an investment to a district with a higher or equal maximum intensity of support as defined in § 11c (c). 1 does not increase the intensity of support.
4. [ 17] The transfer of investment to a district with a lower maximum intensity of support is possible only if the project to which the investment relates would have obtained the number of points necessary to cover the support in the county to which the investment takes place. move.
5. [ 18] In the case of a transfer of investment to a district with a lower maximum aid intensity, the operator shall reimbursing the Agency for the amount of support determined in accordance with the
I = [ (X-Y) x Z] x (P: Q)
where:
I-shall mean the amount of support which the trader returns to the Agency,
X-means the nominal amount of support received,
Y-means the nominal amount of support the entrepreneur would receive for the investment in the county to which the investment is transferred, calculated according to the intensity of the investment, as defined in § 11c (c). 1,
Z-means the discount rate as defined by the European Commission, published in the Official Journal of the European Union, in force on the day of the consent for the transfer of the investment,
P-means the period expressed in years by which the investment has not been maintained in a district with a higher maximum intensity of support,
Q-means the prevailing period of maintenance of the investment in the district with a higher maximum intensity of support.
6. [ 19] The transfer of investments to a district with a lower maximum intensity of support under the conditions laid down in the Regulation is only possible during the period of maintenance of the investment.
@ZM1@Chapter 3b @ZM2@
@ZM1@Usharing support for entrepreneurs making investments under the sub-measure 2.2.1 "Support for entrepreneurs making new investments" of the Sectoral Operational Programme-An increase in the competitiveness of enterprises in accordance with the provisions Commission Regulation @ZM2@
§ 11e. [ Support for entrepreneurs carrying out investments within the framework of sub-measure 2.2.1] [ 20] 1. Support for investments may be granted to a micro-entrepreneur, a small or medium-sized entrepreneur having its head office and conducting business activity in the territory of the Republic of Poland, who makes investments in fixed assets or intangible assets consisting of:
1) investments in tangible fixed assets or intangible assets related to the creation of a new company, the extension of an existing enterprise, diversification of the company's production by the introduction of new additional products or with a fundamental change in the production process of an existing establishment,
2) acquisition of a company which is in liquidation or would have been liquidated if it had not been acquired, with the company being acquired by an investor independent of the vendor; in the case of the transfer of a small entrepreneur's company the family of the original owner (the original owners) or former employees, the condition for the acquisition of funds by an independent investor does not apply
-where it is not considered as an investment to acquire only the shares or shares of the undertaking.
2. The price of acquisition and the cost of creating fixed assets and intangible assets shall be determined in accordance with the accounting regulations.
3. Investment support may not be granted for the implementation of the project in the scope of business activity:
(1) in the fishery and aquaculture sectors covered by Council Regulation (EC) No 104/2000 of 17 December 1999. 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) related to the basic production of agricultural products referred to in art. 2 point 22 of the Commission Regulation;
3) related to the processing and marketing of agricultural products referred to in art. Article 2 (2) of the Commission Regulation, in cases where:
(a) the amount of the aid would 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 benefiting companies,
(b) the granting of the aid would depend on the fact that it was transferred in part or in full to the producers of
4) carried out in the coal sector;
(5) carried out in the steel and steel sectors and synthetic fibres within the meaning of the Community provisions on State aid 4) ;
6. in the shipbuilding sector;
7) in the area of production or trading of arms.
(4) Support for investment shall constitute State aid and shall be granted in accordance with the conditions laid down in Chapter I, Article Chapter II of Chapter II and Chapter III of the Commission Regulation.
(5) Support for investments may be granted to an entrepreneur if he/she has submitted an application for support before the start of the investment, with the starting date of the investment being the day of commencation of the investment; or the provision of the first commitment to the contract for the purchase of goods and services or the execution of construction works related to the implementation of the investment, excluding preliminary feasibility studies.
§ 11f. 1. The expenditure eligible for investment support shall be the expenditure incurred after the date of submission of the request for support of the investment project until the date specified in the support agreement. The expenditure eligible for support shall be:
1) the purchase price of the land up to 10% of the total expenditure of the investment project eligible for support, provided that during the 7 years prior to the date of acquisition of the land it was not co-financed by Community funds either from national public aid or aid measures de minimis;
(2) the purchase price or the cost of creating new fixed assets, including:
(a) buildings and buildings, provided that their acquisition remains in direct connection with the objectives of the investment project covered by the support and in the 7 years preceding the date of acquisition, it was not co-financed by the Community or from the national public aid or aid measures de minimis,
(b) machinery and equipment,
(c) instruments, instruments and apparatus,
(d) technical equipment for office work,
(e) the technical infrastructure related to the investment, with the construction of technical infrastructure equipment being understood to be the device or the modernisation of the road and the construction underground, on the ground or on the soil of the pipes or of the water supply equipment, sewage, heating, electrical, gas and telecommunication;
(3) the purchase price of the fixed assets used, provided that:
(a) in the 7 years prior to the date of acquisition, it was not co-financed by Community funds or from national measures of State aid or aid. de minimis,
(b) the price of the fixed asset used does not exceed its market value, determined at the date of purchase, and is lower than the price of a similar new fixed asset,
(c) the seller shall make a statement specifying the transferee of the fixed asset, the place and date of its purchase;
4) the price of acquisition of intangible assets in the form of patents, licences, know-how, unpatented technical knowledge, if these values meet in total the following conditions:
(a) will be used exclusively for the purposes of the investment project covered by the support for investments in the undertaking receiving the support,
(b) they are amortiated in accordance with separate provisions,
(c) they will be acquired from a third party under market conditions,
(d) they will be included in the balance sheet of the company in accordance with separate provisions,
(e) they shall be owned by the undertaking of the undertaking receiving the support for investment for a period of at least five years from the date of their acquisition;
5) the cost of the installation and the launch of fixed assets;
6) the purchase price of materials or works, provided that they remain in direct connection with the objectives of the investment project covered by the investment support;
7) instalments repayment of the initial value of the fixed assets by the beneficiary, due to the funding due under the lease agreement leading to the transfer of ownership of these funds to the beneficiary, excluding leases, up to the value of the value added the initial permanent measure at the date of conclusion of the leasing contract, incurred up to the date of completion of the investment project, with the initial value repayments associated with the leasing of land, buildings and structures eligible for support for new investments, if:
(a) the leasing contract shall be concluded for a period of at least 3 years after the expected date of completion of the investment project,
(b) have been incurred until the date of completion of the investment project
2. In the case of an entrepreneur whose main object of business activity is the provision of transport services, the expenditure on the purchase or leasing of means of transport shall not be included in the expenses eligible for support.
3. In the case of an entrepreneur, for whom the provision of transport services is not the main object of business activity, the expenditure on the purchase or leasing of means of transport may be included in the expenses eligible for support only if they are an essential element of the project and the entrepreneur undertakes to use the means of transport in accordance with the objectives of the project, providing a reliable method for verifying such use.
§ 11g. 1. The intensity of support for investments shall not exceed:
1) 50% of the eligible expenditure-if the project supported is implemented in the areas belonging to voivodships: lubelskie, podkarpackiego, warmińsko-mazurskie, podlaskie, Świętokrzyskie, opolski, Małopolskie, Lubuskie, Lodz and Kujawsko-Pomorskie;
2) 40% of eligible expenditure-if the project supported is implemented in areas belonging to voivodships: Pomorskie, Zachodniopomorskie, dolnośląskie, wielkopolskie, Śląski, and in the period from day to day 1 January 2007 by 31 December 2010 in an area belonging to the Mazovian Voivodship, excluding the capital city of Warsaw;
3) 30% of the expenditure eligible for support-if the project is carried out in an area belonging to the capital city of Warsaw and in the period from 1 January 2011. until 31 December 2013 -in the area belonging to the Mazovian voivodship.
2. The intensity of the investment support referred to in the paragraph. 1, increase by 20 percentage points in the case of micro-entrepreneur and small entrepreneur and by 10 percentage points in the case of an average entrepreneur, excluding an entrepreneur conducting business activity in the sector of transport.
3. The amount of support for investments shall be at least 500 000 PLN and must be lower than the amounts specified in art. 6 para. 2 of the Commission Regulation.
4. Support for investments shall be summed up with any other aid granted to the undertaking concerned, including with the assistance of de minimis, in respect of the same expenditure eligible for support linked to the project concerned, irrespective of its form and source of origin, including those coming from the budget of the European Union, and may not exceed the maximum amount the intensity referred to in paragraph. 1.
§ 11h. 1. Support for investments shall be granted, provided that the entrepreneur commits to:
1) to maintain the investment covered by the support in the voivodship in which it was carried out, and in the case of realization of the project in the area of the capital city of Warsaw-in this town, for a period of at least 5 years from the date of completion of the investment, Whereas it is not incompatible with the condition to maintain the durability of the investment the replacement of obsolete installations or equipment in connection with rapid technological development;
2. ensure that investments are financed in a non-supported part, and at least 30% of the eligible expenditure will be covered by the entrepreneur's own resources from other sources than public aid; or public support.
2. At the justified request of the entrepreneur, the Agency may agree to transfer the investment to another district within the same voivodship.
3. Transfer of investments to a district with a higher or equal maximum intensity of support as defined in § 11g para. 1 does not increase the intensity of support.
4. Transfer of investment to a district with a lower maximum intensity of support is possible only if the project to which the investment relates would have obtained the number of points necessary to cover the support in the county to which the investment takes place move.
5. In the case of the transfer of investment to the district with a lower maximum intensity of support the entrepreneur shall reimbursing the Agency the amount of support determined according to the formula:
I = [ (X-Y) x Z] x (P: Q)
where:
I-shall mean the amount of support which the trader returns to the Agency,
X-means the nominal amount of support received,
Y-means the nominal amount of support the entrepreneur would have received for the investment in the county to which the investment is transferred, calculated according to the intensity of the investment, as defined in § 11g para. 1,
Z-means the discount rate as defined by the European Commission, published in the Official Journal of the European Union, in force on the day of the consent for the transfer of the investment,
P-means the period expressed in years by which the investment has not been maintained in a district with a higher maximum intensity of support,
Q-means the prevailing period of maintenance of the investment in the district with a higher maximum intensity of support.
(6) The transfer of investment to a district with a lower maximum intensity of support under the conditions laid down in the Regulation shall be possible only during the period of maintenance of the investment.
Chapter 4
Support mode for entrepreneurs
§ 12. [ Start of acceptance of applications for support] 1. The Agency shall inform it of the initiation of the applications for support, the basic conditions for its award and the time limits for the submission of applications, making the announcement, in particular, of a publicly available network of information.
2. An entrepreneur submits an application for support, on a form according to the formula set out by the Managing Authority of the Sectoral Operational Programme-The increase in the competitiveness of enterprises, hereinafter referred to as the "Management Institute", in the regional a financing institution competent for the place of implementation of the support project.
3. In the case referred to in § 11 paragraph. 2 the entrepreneur shall attach to the application a copy of the loan granting pros, a copy of the leasing contract, documents proving the acquisition of the financing from the investment fund or documentation indicating the existence of own funds on the implementation of the project, in particular the attestator of the funds held in the bank account.
§ 13. 1. The regional financing institution shall carry out the formal assessment and the first stage of the technical and economic assessment of the application in accordance with the provisions issued for the Sectoral Operational Programme-The increase in the competitiveness of enterprises on the basis of art. 11 (1) 5 of the Act of 20 April 2004. o National Development Plan, within 18 days from the date of expiry of the time limit for submission of applications.
2. The regional financing institution shall reject the application containing formal or non-technical provisions of the first stage of the assessment, informing the trader of these deficiencies, subject to paragraph 1. 3.
3. In the event of a declaration of formal deficiencies in the application lodged at the latest 7 days before the expiry of the time limit for the submission of applications, the regional financing institution shall invite the entrepreneur to remove these deficiencies within 3 working days of the call.
(4) The formal and technical and technical conclusions of the regional financing institution shall be transmitted to the Agency in a successively way.
§ 14. 1. The Agency shall carry out the second stage of the technical-economic assessment and the substantive assessment of the applications referred to in § 13 (1). 4, applying the assessment criteria set out in the regulations issued for the Sectoral Operational Programme-The increase in the competitiveness of enterprises on the basis of art. 11 (1) 5 of the Act of 20 April 2004. o National Development Plan.
2. The Agency shall, within 60 days from the date of expiry of the time limit for the submission of applications, report the results of the evaluation of the proposals, in the form of a ranking list, of the Intermediary Institution of the Operational Programme-Growth in the Competitiveness of Entering Companies.
3. The intermediate body shall verify the results of the assessment of the applications referred to in paragraph 1. 2, and then within 5 working days, shall forward the revised ranking list of the Managing Authority.
4. The Managing Authority, guided by the verified results of the assessment, within 30 days from the date of the transfer by the Agency of the ranking list of the Intermediary Institution approves the ranking list of applications qualifying for support, on the basis of of which the Agency will conclude its support agreements. In the event of doubt as to the assessment of the application, the Management Board may request the Agency to copy the indicated request together with its annexes.
5. After approval by the Governing Board of the ranking list of applications eligible for support, the Agency shall without delay notify the applicants of the award or refusal of support.
Chapter 5
Specific purpose and conditions for the granting of support to economic development actors
§ 15. [ Support for the development of the consultative point] 1. Support for the development of the consultative point may be provided by the entity:
1) registered in the National System of Services for Small and Medium-sized Enterprises in the field of information services;
2) registered in the National System of Services for Small and Medium-sized Enterprises in the field of services other than information services, subject to the application for registration in the National System of Services for Small and Medium-sized Enterprises in the field of information services within a period of 3 months from the date of conclusion of the contract of support, subject to paragraph. 3;
3) not registered in the National System of Services for Small and Medium-sized Enterprises, provided that within 3 months from the date of conclusion of the agreement of granting the support reaches the capacity to provide services in accordance with the Regulation of the Minister of Economy 27 January 2005. on the National System of Services for Small and Medium-sized Enterprises (Dz. U. Nr 27, pos. 221) and submit an application for registration in the National System of Services for Small and Medium-sized Enterprises at least in the scope of information services, subject to the paragraph. 4.
2. Support for the development of the consultative point is intended to finance the expenditure associated with the implementation of the project consisting in the creation or strengthening of the capacity to provide information services necessary for comprehensive service entrepreneurs, in particular consultation and information sessions, and the direct provision of these services.
3. The entities referred to in paragraph. 1 point 2 may receive support for the development of the consultation point, if they have the necessary technical capacity, understood as providing the opportunity to provide information services necessary for the comprehensive service of entrepreneurs at least by two specialists who have a higher education or accounting authority, statutory auditor or tax adviser and at least an annual experience in collecting and processing information to entrepreneurs, including with the use of IT tools.
4. The entities referred to in paragraph. Point 3 may be supported for the development of a consultative point if they meet the following conditions:
1) ensure adequate provision of information services to entrepreneurs;
2. they do not act in order to achieve profit or allocate profit for the purposes related to the tasks carried out by the Agency;
3) possess the necessary technical potential, understood as:
a) having on the territory of the Republic of Poland a permanent place of business, easily accessible to entrepreneurs using the services,
(b) employment on the basis of a contract of at least two persons, in full-time capacity each, including at least one continuously present at the place of business,
(c) providing the possibility of providing the information services necessary for the comprehensive service of the business at least by two professionals who have a higher education or an accounting officer, statutory auditor or adviser tax and at least an annual experience in the collection and processing of information to entrepreneurs, including the use of IT tools,
(d) keeping records of the services carried out, specifying in particular recipients of services;
4) have an economic potential to meet the detailed requirements of economic potential for the entities applying for registration or registered in the National System of Services for Small and Medium-sized Enterprises, defined in the Regulation of the Minister of Economy and Labour of 27 January 2005. on the National System of Services for Small and Medium-sized Enterprises;
5) ensure the quality of the provided services by having a quality management system in the scope of information services complying with the requirements of the PN-EN ISO 9001:2001 standard;
6) comply with the rules of professional ethics, the applicable entities registered in the National System of Services for Small and Medium-sized Enterprises.
5. The expenditure eligible for support for the development of the consultative point shall be that incurred during the period from the date of conclusion of the contract of support until the date referred to in that agreement, expenditure on:
(1) the remuneration of the persons employed directly in the execution of the project, together with the contributions to compulsory social security;
2. business trips of persons participating in the execution of the project, at the rates specified in the regulations of the amount and the conditions for determining the receivables of the employee employed in the state or local government unit of the sphere the budget for the business trip;
3) purchase of new office equipment and equipment, software and licenses;
4) the purchase of services, in particular transport, telecommunications, postal and communal services, provided that their rates correspond to the commonly used market;
5) the rental and operation of premises for the purposes directly related to the project;
6) the purchase of goods, in particular office supplies and operating materials;
7) repairs, repairs or adaptation of the premises to the extent necessary for the realization of the project;
8) translation and printing of materials and publications;
(9) promotional and information activities, provided that such actions are communicated to the effect that the project is carried out with the participation of financial support originating in the European Union;
10) accounting services and legal services, directly related to the implementation of the project;
11. financial audit relating to the expenditure referred to in points 1 to 10, provided that it is carried out by independent external auditors accepted by the Agency, and the audit price corresponds to the rates commonly used in the market for services. Audit.
6. The amount of support may be up to 100% of the eligible expenditure.
§ 16. 1. Support for the development of business environment institutions may receive a legal person whose statutory objectives are related to the tasks pursued by the Agency, having its registered office in the territory of the Republic of Poland, which:
1) does not work for profit or earmarked a profit for statutory purposes;
2) employs workers with the qualifications necessary to provide services to micro-entrepreneurs, small and medium-sized entrepreneurs;
3) has the necessary economic and technical potential and experience in providing services to micro-entrepreneurs, small and medium-sized entrepreneurs.
2. Support for the development of the business environment institution is intended to finance part of the expenditure related to the implementation by a legal person, acting alone or within the network of entities acting for economic development, Projects consisting of:
1) the achievement of the capacity to provide new services to micro-entrepreneurs, small and medium-sized entrepreneurs;
2) the creation of a network of entities acting for economic development;
3) the investments necessary for the proper functioning of the entity or the network of entities acting for economic development;
4) participation in trans-regional and regional ventures carried out in cooperation with foreign entities or international networks of entities working for the development of economic development;
5) the promotion of entities or networks of entities acting for economic development.
6) the construction or development of databases.
3. The expenditure eligible for support for the development of business environment institutions shall be, related to the implementation of the project and incurred by the legal person or entities operating within the network referred to in paragraph. 2, after the date of submission of the application for support, expenditure on:
(1) the remuneration of the persons employed directly in the execution of the project, together with the contributions to compulsory social security;
2. business trips of persons participating in the execution of the project, at the rates specified in the regulations of the amount and the conditions for determining the receivables of the employee employed in the state or local government unit of the sphere the budget for the business trip;
3) purchase of new office equipment and equipment, software and licenses;
4) the purchase of services, in particular transport, telecommunications and communal services, provided that their rates correspond to the commonly used on the market;
5) the rental and operation of premises for the purposes directly related to the project;
6) the purchase of goods, in particular office supplies and operating materials;
7) repairs, repairs or adaptation of the premises to the extent necessary for the realization of the project;
8) translation and printing of materials and publications;
(9) promotional and information activities, provided that such actions are communicated to the effect that the project is carried out with the participation of financial support originating in the European Union;
10) accounting services, legal services and technical and financial expertise, directly related to the implementation of the project.
4. The amount of support may not exceed 85% of the eligible expenditure.
§ 17. 1. Support for the expansion of the loan fund may receive a legal person established in the territory of the Republic of Poland, which:
1) does not work to make a profit or earmark a profit for statutory purposes related to the tasks pursued by the Agency;
2. the resolution of the competent authority has created an accountable fund, hereinafter referred to as the "loan fund", intended solely for the granting of loans to micro-entrepreneurs or small business operators established in the territory of the The Republic of Poland, which is in the early stage of development or during the expansion phase, with:
(a) the loans to be granted shall bear interest not below the reference rate fixed by the European Commission, as published in the Official Journal of the European Union, in force on the date of conclusion of the agreement on the granting of the loan,
(b) the loans are granted after an analysis of the risk of non-payment and after the establishment of the sound security of repayment,
(c) the maximum amount of the loan has been determined, not exceeding 120 000 PLN.
3. it has the necessary economic and technical capacity to provide the loans referred to in point 2;
4. employs workers with the qualifications necessary for the granting of the loans referred to in point 2.
2. The expenditure eligible for support for the extension of the loan fund shall be incurred between the day following the day following the submission of the application for support until the date specified in the contract of support, expenditure on:
(1) payment of the loans granted;
2) to cover the costs of administration and management of the loan fund, up to the amount stipulated in the contract of support, not exceeding 5% of the amount of the loans paid.
3. The amount of support may not exceed 70% of the eligible expenditure. In order to cover the remaining part of the expenditure eligible for support, the legal person shall contribute to the loan fund a cash contribution in cash.
4. Support shall be paid in proportion to the own contribution actually paid by the legal person.
5. The amount of support may not be less than PLN 3,000,000 and may not exceed 50 000 000 PLN.
§ 18. 1. Support for the expansion of the Guarantee Fund may be granted by a legal person established in the territory of the Republic of Poland, which:
1) does not work to make a profit or earmark a profit for statutory purposes related to the tasks pursued by the Agency;
(2) the resolution of the competent authority has created an accountable fund, hereinafter referred to as the "Guarantee Fund", intended solely for the provision of micro-entrepreneurs, small or medium-sized enterprises active in the territory of the Community. The Republic of Poland guarantees the repayment of loans, the guarantee of repayment of loans or loans:
(a) may be granted only if the loan or loan is remunuated at a rate not lower than the reference rate referred to in Paragraph 17 (1) (a). 1 point 2 (a),
(b) may be awarded following an analysis of the risk of non-payment by the undertaking of the undertaking,
(c) may be awarded for remuneration taking into account the risks referred to in point (b), administrative costs and the return on capital,
(d) may be granted at a rate not exceeding 80% of the undertaking to which it relates;
3. it has the necessary economic and technical capacity to provide the guarantees referred to in point 2;
4. employs workers with the qualifications necessary to provide the guarantees referred to in point 2;
5. in contracts with credit institutions, it has not entered into an exclusivity or a privileged clause.
2. The expenditure eligible for support for the extension of the guarantee fund shall be:
1) the value of the capital surety fund, understood as financial resources constituting support from the Agency and the own contribution necessary to cover the risk associated with the amount of the incremental guarantees granted in the period from on the day following the day on which the application for support is lodged with the date specified in the agreement on the award of support, the value shall be confirmed by an independent audit;
2. expenditure relating to the administration and management of the guarantee fund, up to the amount specified in the contract of support, not exceeding 2% of the value referred to in point 1.
3. Support size may not exceed 80 % the expenditure eligible for support. In order to cover the remaining part of the expenditure eligible for support, the legal person shall contribute to the guarantee fund own contribution in cash.
4. Support shall be paid in proportion to the own contribution actually paid by the legal person.
5. The amount of support may not be less than PLN 3,000,000 and may not exceed 50 000 000 PLN.
§ 19. (repealed).
Chapter 6
Mode of support for economic development actors
§ 20. [ Start of acceptance of applications for support] 1. The Agency shall inform it of the initiation of the applications for support, the basic conditions for its award and the time limits for the submission of applications, making the announcement, in particular, of a publicly available network of information.
2. The entity shall submit a request for support on the form according to the model specified by the Management Institute.
3. The Agency shall evaluate the formal request and, in the event of a formal defect, call upon the entity to remove them within 7 days from the day of the call. If the removal of the deficiencies does not take place within that period, the Agency shall reject the application.
4. The Agency shall evaluate the technical and economic and substantive conclusions of the relevant formal applications, applying the assessment criteria set out in the provisions of the Sectoral Operational Programme-The increase in the competitiveness of enterprises on the Article 1 11 (1) 5 of the Act of 20 April 2004. o National Development Plan.
5. The Agency shall, within 45 days from the date of expiry of the time limit for the submission of applications, send the Intermediary Institution the evaluated applications together with the results of the evaluation of the applications in the form of the ranking list.
5a. The intermediate body shall verify the results of the assessment of the applications referred to in paragraph 1. 5, and then within 5 working days shall forward the revised ranking list of the Managing Authority.
6. The Managing Authority, guided by the verified results of the assessment, within 30 days from the date of the transfer by the Agency of the ranking list of the Intermediary Institution approves the ranking list of applications qualifying for support, on the basis of of which the Agency will conclude its support agreements.
7. After approval by the Governing Board of the ranking list of applications eligible for support, the Agency shall without delay notify the applicants of the award or refusal of support.
§ 21. 1. The Tribation referred to in § 20 shall not apply to support for the development of the consultative point.
2. The Agency shall select the entities to which they will support the development of the consultative point, by means of a contest of tenders.
3. The Agency shall inform about the initiation of the receipt of the tenders referred to in paragraph 1. 2, the basic conditions for the provision of support, the place of submission and the time limits for the submission of tenders by means of an announcement, in particular on a publicly accessible network of information.
4. The Agency shall make available the form of the tender referred to in paragraph. 2, in particular by posting it in a publicly accessible telepative network.
5. Entities referred to in § 15 par. Points 2 and 3 of this Article shall be accompanied by documents proving that the conditions laid down in paragraph 15 (1) respectively are met. 3 and 4, according to the list of documents specified in the basic conditions for providing support for the development of the consultative point.
(6) The Agency shall, when considering the offers of applicants for support for the development of the consultative point, take into account in particular:
1) justification of the need to create and develop a consultative point;
2) the location and scope of operation of the consultation point;
3) the scope of the planned activities within the consultative point;
4) the sustainability of the planned activities;
5) the technical potential of the entity;
6) the qualifications of persons employed by the entity at the consultation point;
7) the economic potential of the entity;
(8) the amount and justification of the eligible expenditure eligible for support;
9) in the case of the entities referred to in § 15 par. 1 point 3-their ability to provide information services in accordance with the Regulation of the Minister of Economy and Labour dated 27 January 2005. on the National System of Services for Small and Medium-sized Enterprises within 3 months from the date of conclusion of the agreement to grant support.
(7) The Agency shall inform the entities in writing of the grant or refusal of support.
Chapter 7
Final provisions
§ 22. [ Benchmark interest rate] In the case of contracts entered into before the date of publication in the Official Journal of the European Union, the reference rate referred to in paragraph 17 (2) of the Treaty 1 point 2 (a), it is understood that the condition laid down in that provision is met if the borrowing rate is not lower than the reference rate of the market interest rate (CIRR) announced by the Secretariat of the Cooperation Organisation Economic and Development (OECD).
§ 23. The Regulation shall enter into force on the day of the announcement
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1) The Minister of Economy and Labour heads the government administration-the economy, pursuant to § 1 paragraph. 2 point 1 of the Regulation of the Prime Minister of 11 June 2004. on the detailed scope of the action of the Minister of Economy and Labour (Dz. U. Nr 134, pos. 1428).
2) The amendments to the said Act were announced in Dz. U. of 2002. Nr 25, pos. 253, No. 66, pos. 596 and No. 216, pos. 1824 and 2004 Nr 145, pos. 1537.
3) Criteria referred to in points 9-11 of the Community guidelines on State aid for rescuing and restructuring firms in difficulty (Dz. Urz. EU C 244, 1.10.2004).
4) The scope of the steel sector was set out in Annex I to the Guidelines on national regional aid for 2007-2013 (Dz. Urz. EU C 54, 4.3.2006, p. 13), but the scope of the synthetic fibres sector in Annex II to those Guidelines.
[ 1] § 1 (1) 5 in the wording set out in paragraph 1 (1) (a) of the a) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 2] § 1 (1) 7 added by § 1 item 1 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 3] § 1 (1) 8 added by § 1 item 1 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 4] § 1 (1) 9 added by § 1 item 1 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 5] § 2 (2) 1 in the version set by Paragraph 1 (2) (a) of the a) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 6] § 2 (2) 1a added by § 1 point 2 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 7] § 2 (2) 2 repealed by § 1 point 2 lit. c) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 8] § 2 (2) 3 repealed by § 1 point 2 lit. c) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 9] § 3 in the wording set by § 1 item 3 of the Regulation of the Minister of Regional Development of 5 March 2009 amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 10] § 11 par. 3 as amended by Paragraph 1 (4) (4) (a) of the a) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 11] § 11 par. 4 added by § 1 point 4 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 12] § 11 par. 5 added by § 1 point 4 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 13] § 11 par. 6 added by § 1 point 4 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 14] § 11 par. 7 added by § 1 point 4 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 15] § 11d par. 2 as amended by Paragraph 1 (5) (a) of Article 3 (2 a) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 16] § 11d par. 3 added by § 1 point 5 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 17] § 11d par. 4 added by § 1 point 5 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 18] § 11d par. 5 added by § 1 point 5 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 19] § 11d par. 6 added by § 1 point 5 lit. b) the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
[ 20] Chapter 3b added by § 1 item 6 of the Ordinance of the Minister of Regional Development of 5 March 2009. amending the regulation on the provision of financial assistance by the Polish Agency for the Development of Financial Assistance under the Sectoral Operational Programme-Growth in the Competitiveness of Enterprises (Journal of Laws No. 41, item. 332). The amendment entered into force on 16 March 2009.
