The Act Of 19 December 2008 On The Public-Private Partnership

Original Language Title: USTAWA z dnia 19 grudnia 2008 r. o partnerstwie publiczno-prywatnym

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Chapter 1 General provisions Article. 1. [range] 1. The law specifies the principles of cooperation of a public body and private partner within the framework of a public-private partnership.

2. The subject of a public-private partnership is the joint implementation of the project based on the distribution of tasks and risks between the public and the private partner.

Article. 2. [Definitions] used in this Act shall mean: 1) public entity: a) the unit of public finance sector within the meaning of the provisions of the public finance, (b)) other than referred to in (a). a legal person, established for the specific purpose of meeting the needs of a common non-industrial or commercial character, if the entities referred to in that provision and in (b). and, individually or jointly, directly or indirectly, by another entity:-finance it in more than 50% or-have more than half of the shares or shares, or, shall oversee the managing body, or have the right to appoint more than half of the composition of the supervisory authority or, c) compounds of the entities referred to in point (a). (a) and (b);

2) the private partner is a trader or the trader foreign;

3) component of the property-the property, part of the real estate, a company within the meaning of article 3. 551 of the Act of 23 April 1964 – Civil Code (OJ No 16 item 93, as amended. 2)), movable, and the right to property;

4) project: a) construction or renovation work, (b)) the provision of services, (c)) the execution of the works, in particular equipment asset in devices to improve its value or utility, or d) other service-connected with the maintenance or management of a component property that is used to implement public-private projects or is related to it;

5) own contribution is the provision of a public body or private partner which, in particular, on: (a)) requires parts expenditure on project, including the financing of aid for services provided by the private partner within the framework of the project, b) lodging component.

Article. 3. [the task the Minister responsible for the economy] to the tasks of the Minister responsible for the economy in terms of the Act, in particular, the dissemination and promotion of public-private partnerships, analyses and assessments of the functioning of the public-private partnerships, including the State and prospects of the financial involvement of the private sector.



Chapter 2 the choice of private partner Art. 4. [to choose a private partner] 1. If the remuneration of the private partner is entitled to the benefits of public-private partnerships, or above all this right together with payment of a sum of money, to the selection of the private partner and the public-private partnership agreement shall apply the provisions of the Act of 9 January 2009 on public works concession or a service (Journal of laws No. 19, item 101, No 157, item 1241 and # 223 , item. 1778), to the extent not regulated by this Act.

2. In cases other than those referred to in paragraph 1. 1, to the selection of the private partner and the public-private partnership agreement shall apply the provisions of the Act of 29 January 2004 public procurement law (Journal of laws of 2007 No. 223, item. 1655, as amended), in respect of the non-regulated by this Act.

3. In cases where there is no application of the Act of 9 January 2009 on public works concession or a service or act of 29 January 2004 public procurement law, the choice of private partner shall be made in such a way as to preserve fair and free competition and compliance with the principles of equal treatment, transparency and proportionality, taking due account of the provisions of this Act, (a) in the case of the public partner contribution being real estate also, the provisions of the Act of 21 August 1997 on real estate economy (Journal of laws of 2010 No 102, item 651 and No. 106, item 675).

Article. 5. [information on the planned public-private partnership] public body after announcements in the Bulletin of public procurement or publication of the notice in the official journal of the European Union, referred to in the laws referred to in article 1. 4 in addition, shall enter in the public information about the planned public-private partnership.

Article. 6. [the criteria of evaluation of tenders] 1. The best is, that represents the best balance of salary and other criteria relating to the project.

2. Evaluation Criteria are: 1) the Division of tasks and the risks associated with the project between the public and the private partner;

2) and height of predicted payments or other benefits of a public body, if they are planned.

3. The criteria of evaluation of tenders can also be, in particular: 1) the allocation of the proceeds from the project between the public and the private partner;

2) ratio of own contribution of a public body to the contribution of the private partner;

3) the effectiveness of the implementation of the project, including the efficiency of assets;

4) criteria relating directly to the subject of the project, in particular, the quality, functionality, technical parameters, the level of the offered technology, the cost of maintaining, service.



Chapter 3 the contract for public-private partnerships and public-private partnerships Article. 7. [a public-private partnership agreement] 1. By a public-private partnership agreement the private partner is committed to the implementation of the project for consideration, and bear, in whole or in part, the expenses on its implementation or incurred them by a third party, and the public entity undertakes to work together in achieving the purpose of the project, in particular by contributing your own.

2. the remuneration of the private partner mainly depends on the actual use or the actual availability of the subject of public-private partnerships.

3. public-private partnership agreement determines the effects of improper performance and default, in particular contractual penalties or reduce the remuneration of the private partner or company referred to in article 1. 14 paragraph 1. 1.4. The responsibility for the implementation of the public-private partnership agreement and the lodging of a security of an end-use provision art. 141 of the Act, referred to in article 1. 4 paragraph 1. 2, shall not apply.

Article. 8. [the right of a public body] a public body has the right to control the implementation of the project by the private partner. Rules and detailed checks on mode specifies the public-private partnership agreement.

Article. 9. [contribution] 1. To contribute your own in the form of a component's property may take place in particular by sale, loan, use, letting or lease.

2. If a component of wealth brought by a public body is used by the private partner in the way, of course, contrary to its intended use specified in the contract for the public-private partnership, the private partner is obliged to pass this component to a public body on the principles laid down in the contract for the public-private partnership.

3. If a component property was owned by the private partner, the private partner shall be entitled to reimbursement of the value of the asset as of the time of transmission. In another case, the private partner can claim the expenses necessary in so far as they do not have coverage in benefits, which he obtained from the component. The return of other inputs may require as much as increase the value of the component at the time of transmission to a public body. However, when the inputs are made after the date on which the public body in writing requested transfer or learned of the subsequent transfer of action against him, he may claim the refund only the inputs required.

4. If the property component of a public body constituted a contribution in kind to the company, referred to in article 1. 14 paragraph 1. 1, its transfer in the event of misuse of the use shall be made on the terms specified in the contract or the Statute of the company.

Article. 10. [the selection of a new private partner] 1. The public entity shall immediately after the termination of public-private partnership makes the election of a new private partner, unless the project is to be carried out in a different way.

2. If before choosing a new private partner public entity commissioned to perform tasks from the scope of the public-private partnership pursuant to art. 67 paragraph 1. 1 of the Act of 29 January 2004 public procurement law, this agreement is valid until the beginning of the exercise of a public-private partnership agreement.

Article. 11. [transfer of asset a public body] 1. After the end of the term public-private partnership, private partner or a company referred to in article 1. 14 paragraph 1. 1, shall transmit to the public body a component property, which was used for the implementation of the project, without deterioration at, taking into account its consumption as a result of correct use, unless the contract of the public-private partnership provides otherwise. Provision of art. 9. 3 shall apply mutatis mutandis.


2. public-private partnership agreement may provide that the transfer of asset will be in favor of State or local Government of a legal person or a commercial company with the majority involving local government units or State Treasury.

3. the claim of a public body against the private partner or company referred to in article 1. 14 paragraph 1. 1, to provide the asset are subject at the end of the ten years from the date of termination of the duration of a public-private partnership agreement.

Article. 12. [the right of first refusal] 1. In the event of a sale by a public body or a company referred to in article 1. 14 paragraph 1. 1, real estate which is the contribution of its own, the private partner shall have the right of first refusal, that may be made within two months from the date of notification to it of the content of a contract concluded with a third party, unless the contract of the public-private partnership provides for a longer period.

2. A right of first refusal, under the conditions laid down in paragraph 1. 1, is also the last private partner for one year from the end of the duration of a public-private partnership agreement unless: 1) in a final court ruling found responsible for the improper performance of the obligation of the public-private partnership agreement or 2) the public entity has entered into an agreement with a public-private partnership with a new partner.

3. the period referred to in paragraph 1. 2, no runs, and started is suspended, for the duration of the legal proceedings in respect of liability for improper performance by the private partner commitment with a public-private partnership agreement or conduct on the selection of a new private partner.

Article. 13. [prohibition of changes the provisions of the public-private partnership agreement] 1. It is prohibited to significant changes in the provisions of the agreement in relation to the content of the tenders on the basis of which the selection of the private partner, unless the public entity foresaw the possibility of making such a change in the announcement of the partnership or the documentation of the proceedings on the selection of the private partner and the conditions for such a change.

2. The amendment to the agreement made in contravention of paragraph 1. 1 is not valid.



Chapter 4 of the public-private partnerships in the form of Art. 14. [formation of] 1. Public-private partnership agreement may provide that in its implementation of a public and private partner theother root capital company, a limited partnership or limited liability partnerships. A public body may not be a general partner.

2. the object and purpose of the company's activities does not go beyond the scope of the specified public-private partnership agreement.

3. the rights of the Treasury shares in the company performs a government authority, which was established the company as a public entity.

Article. 15. [the requirement of the consent of the members or shareholders of the company], the consent of all the partners or shareholders of the company requires the disposal or load: 1);

2) within the meaning of art. 551 of the Act of 23 April 1964 – Civil Code.

Article. 16. [the right of pre-emption of shares] 1. A public body shall have the right of first refusal of shares or the shares of the private partner in the company.

2. A public body may exercise the right of first refusal within two months from the date of notification by the private partner of the content of a contract concluded with a third party, unless the contract of the public-private partnership provides for a longer period.

3. The disposal by the private partner shares or shares in contravention of paragraph 1. 1 or 2 is void.



Chapter 5 Provisions of the public finance Article. 17. [Amount entered into financial commitments] the total amount, up to the amount which the Government authorities may in a given year enter into financial commitments for a public-private partnership agreements, specifies the budget law.

Article. 18. [Agreement for the financing of the project from the State budget] 1. [1] the financing of the project from the State budget in excess of $100 000 000 requires the consent of the proper Minister of public financies excluding funds allocated for the financing of the operational programmes referred to in the Act of 6 December 2006 on the basis of policy development (OJ of 2009. # 84, item. 712, with further amendments) and the Act of 11 July 2014. the principles of cohesion policy programmes financed in the financial perspective 2014-2020 (OJ L. U. 1146). Giving consent, the proper minister of public financies takes into account the impact of planned expenditure from the State budget on the safety of the public finances.

2. the Approval referred to in paragraph 1. 1, shall be granted at the request of a public body that contains: 1) the term of a public body;

2) specifying the intended project;

3) the expected amount of funds from the State budget for the budgetary period for the implementation of the project.

3. The proper Minister of public financies seems to consent or refuse to consent within 6 weeks from the date of receipt of the request. Consent and refusal of consent are not administrative decision.

4. A public body may submit a further application for a consent referred to in paragraph 1. 1, for the same project in the event of changes to the data referred to in paragraph 1. 2, paragraph 3. To the application of paragraph 1. 3 apply.



Article. 18A. [effect of obligations arising from contracts of public-private partnership on the level of State debt and deficit of the public finance sector] 1. The obligations arising out of the public-private partnership agreements do not affect the level of State debt and deficit of the public finance sector in a situation where the private partner bears most of the risk and the most risk of availability or demand risk, taking into account the impact of these risk factors, such as warranties and financing by the public partner and the allocation of assets after the end of the duration of the contract.

2. the competent Minister for Economic Affairs in consultation with the competent Minister of public financies and after consultation with the President of the Central Statistical Office may specify, by regulation, the scope of each type of risk and the factors taken into account in their assessment, with a view to ensuring the transparency of individual types of risk.



Chapter 6 changes to the existing Article. 19. [Act on public roads] in the Act of 21 March 1985 on public roads (Journal of laws of 2007, no. 19, item 115, as amended. 3)) is amended as follows: 1) article. 13A, paragraph 3 is replaced by the following: "3) on the principles set out in the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item. 100). ";

2) art. 13 h is replaced by the following: "Article. 13. in the case of the conclusion of the public-private partnership the fee referred to in article 1. 13 paragraph 1. 1 section 1, art. 13 paragraph 1. 2, and a supplementary fee, referred to in article 1. 13F paragraph. 1, you can download private partner. ";

3) article. 22 paragraph 1 repealed. 2B. Article. 20. [income tax act of individuals] in the law of 26 July 1991 on income tax from natural persons (Journal of laws of 2000, no. 14, item 176, as amended. 4)) is amended as follows: 1) article. 5A point 18 shall be replaced by the following: "18) the law on public-private partnership – this means the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item. 100), ";

2) article. 21 in paragraph 1. 1 paragraph 122 shall be replaced by the following: "122) excess of a public body referred to in article 2. 2 section 5 of the public-private partnership, obtained by the private partner and to the objectives set out in the contract for the public-private partnership, subject to the provisions of paragraph 2. 19, ";

3) article. 22 paragraph 1. 1j is replaced by the following: "1j. For private partner specified in the contract for public-private partnerships, within the meaning of the Act on public-private partnerships, in the case of unpaid transfer to a public body or other entity referred to in art. 11 (1). 2 of this Act, the ownership of the fixed assets or intangible assets within the period specified in this agreement, deductible is the initial value of these fixed assets or intangible assets, less the sum of the depreciation referred to in article 1. 22 h of paragraph 1. 1 paragraph 1. ".

Article. 21. [the law on health care] in the law of 30 August 1991 on health care (Journal of laws of 2007, no. 14, item 89, as amended. – 5)) article. 8 paragraph 1. 1a is replaced by the following: ' 1a. Health care facility may not create a public health care facility. ".

Article. 22. [Act on the management of agricultural real estate Treasury] in the law of October 19, 1991 on the management of agricultural real estate Treasury (Journal of laws of 2007. # 231, item 1700 and 2008 # 227, item 1505) article. 24 paragraph. 5b is replaced by the following: ' 5b. Real estate included in the Resource, the Agency may, by contract, free of charge to pass ownership of the entities referred to in article 1. 2 paragraph 1 of the law of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100), with the exception of the Government-in order to pass them as a contribution to a public body on the basis of a public-private partnership. ".


Article. 23. [income tax Act legal persons] in the law of 15 February 1992 on income tax from legal persons (Journal of laws of 2000, no. 54, item 654, as amended. 6)) is amended as follows: 1) article. 4A, paragraph 8 is replaced by the following: "8) law on public-private partnership – this means the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item. 100), ";

2) article. 12 in paragraph 1. 4 paragraph 18 and 19 shall be replaced by the following: "18) values of charge received things or rights, which are the subject of a public-private partnership agreement, submitted to a public body or other entity referred to in art. 11 (1). 2 of the Act on public-private partnerships, by the private partner or company referred to in article 1. 14 paragraph 1. 1 of the law on public-private partnership, 19) the nominal value of the shares (shares) in Exchange for a contribution in kind, which the subject of fixed assets or intangible assets referred to in article 1. 16A-16 c, brought by a public body referred to in the law on public-private partnership, the company referred to in article 1. 14 paragraph 1. 1 of this Act, ";

3) article. 15: a) in paragraphs 1 and 2. 1 k, paragraph 1a is replaced by the following: ' 1a) initial value asset referred to in art. 2 paragraph 3 of the law on public-private partnership, which is the subject of the contribution referred to in article 2. 2 section 5 of this Act, updated in accordance with special regulations, less the sum of contribution before the evaluation the depreciation referred to in article 1. 16 h of paragraph 1. 1 paragraph 1, (a) in the case of bringing the land or the right of perpetual use of land equal to the expenditure incurred in their acquisition; ", (b)) (2). 1R is replaced by the following: "the 1st round. For private partner or company referred to in article 1. 14 paragraph 1. 1 of the law on public-private partnership, laid down in the contract for the public-private partnership, in the case of unpaid transfer to a public body or other entity referred to in art. 11 (1). 2 of this Act, the ownership of the fixed assets or intangible assets within the period specified in this agreement, deductible is the initial value of these fixed assets or intangible assets, less the sum of the depreciation referred to in article 1. 16 h of paragraph 1. 1 point 1. ';

4) article. 17 in paragraph 1. 1 paragraph 42 shall be replaced by the following: "42) contribution referred to in article 2. 2 section 5 of the public-private partnership, obtained by the private partner or company referred to in article 1. 14 paragraph 1. 1 of this Act, and the objectives set out in the contract for the public-private partnership, subject to the provisions of paragraph 2. 7. "

Article. 24. [Municipal Act] in the Act of 20 December 1996 on the municipal economy (Journal of laws of 1997, No. 9, item 43, as amended. 7)) article. 9 the current content are renumbered as paragraphs. 1 and the following paragraph. 2 shall be added: ' 2. the local government unit can also create limited partnerships or limited liability partnerships, as referred to in article. 14 paragraph 1. 1 of the law of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100). ".

Article. 25. [law on real estate economy] in the Act of 21 August 1997 on real estate economy (Journal of laws of 2004, no. 261, item 2603., as amended. 8)) is amended as follows: 1) article. 13 paragraph 1. 1a is replaced by the following: ' 1a. The property can also be transmitted free of charge by the contract partner to a private or a company referred to in article 1. 14 paragraph 1. 1 of the law of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100), for the duration of the implementation of the project within the framework of a public-private partnership. ";

2) article. 37 in paragraph 1. 2 paragraph 11 shall be replaced by the following: ' 11) is sold to the private partner or company referred to in article 1. 14 paragraph 1. 1 of the law of 19 December 2008 on the public-private partnership, if the sale is to contribute your own public body; ";

3) article. 68A paragraph. 1-3 are replaced by the following: "1. the competent authority may grant the consent of the Governor or Council, respectively, or Regional Council, discounts from the price determined in accordance with article 8. 67 paragraph 1. 3, if the property is sold to the private partner or company referred to in article 1. 14 paragraph 1. 1 of the law of 19 December 2008 on the public-private partnership, if the sale is to contribute her own public entity.

2. Sale of real estate on the principles referred to in paragraph 1. 1 is subject to the right of repurchase. Exercise of the right of repurchase followed by no later than 6 months after the end of the duration of a public-private partnership agreement.

3. upon the exercise of the right to repurchase the private partner or company referred to in article 1. 14 paragraph 1. 1 of the law of 19 December 2008 on the public-private partnership, is obliged to move to public ownership of real estate by the return of price established in accordance with paragraph 1. 1 and after taking into account its valorisation. ";

4) article. 109 in the paragraph. 3 the following paragraph 7 is added: "7) the right of pre-emption shall be entitled to the private partner or the last private partner in the cases referred to in the Act of 19 December 2008 on the public-private partnership.".

Article. 26. [environmental law] in the law of 27 April 2001 – environmental protection law (Journal of laws 2008 No. 25, item 150, as amended – 9)) article. 405 paragraph. 3 is replaced by the following: "3. the funds shall be allocated also to co-finance projects with environmental and water management carried out on the principles set out in the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item. 100). ".

Article. 27. [law on rail transport] in the Act of 28 March 2003 on railway transport (OJ 2007, no. 16, item 94, as amended. 10)) article. 5A is replaced by the following: "Article. 5a. for railway infrastructure management tasks of the importance of the defence, the provisions of the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100) does not apply. ".

Article. 28. [Act on the activities of public benefit and volunteer] in the Act of 24 April 2003 on the activities of public benefit and voluntary service (Journal of laws No. 96, item 873, as amended. 11)) article. 11 (1). 5 shall be replaced by the following: "5. the support and delegation, referred to in paragraph 1. 1, may be made on the terms and in the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100). ".

Article. 29. [Act on the agricultural market Agency and organization of certain agricultural markets] in the Act of 11 March 2004 on the agricultural market Agency and organization of certain agricultural markets (Journal of laws of 2007. # 231, item 1702 and 2008 # 227, item 1505) art. 11A shall be replaced by the following: "Article. 11 and the Agency cannot perform the tasks on the principles set out in the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100), with the exception of investments in storage of agricultural products and foodstuffs. ".

Article. 30. [public finance Act] in the law of 30 June 2005 on public finances (Journal of laws No. 249, item 2104., as amended – 12)) article. 37 paragraph 2. 2 and 3 are replaced by the following: ' 2. the Prohibition referred to in paragraph 1. 1, does not apply to: 1) subscribe for or purchase shares or acquire a bond referred to in paragraph 1. 1, in order to satisfy the claims, collateral or end-use security of public order;

2) subscribe for shares and shares in the company, referred to in article 1. 14 paragraph 1. 1 of the law of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100).

3. the public finance sector disposes – in consultation with the competent Minister for the Treasury-stocks, shares or bonds, designed for the purposes referred to in paragraph 1. 2, paragraph 1, for the period of 3 years from their purchase. ".

Article. 31. [inland transport infrastructure financing Act] in the law of 16 December 2005 on the financing of the infrastructure of land transport (Journal of laws No. 267, poz. 2251, and from 2007, no. 23, item 136) article. 3 paragraphs 1 and 2. 5 shall be replaced by the following: "5. The construction, reconstruction, repair, maintenance and protection of public roads can be implemented with the participation of the funds in kind and cash provided by natural persons and legal entities, and national and organizational units not having a legal personality, including within the framework of a public-private partnership.".

Article. 32. [Act on the principles of development policy] in the law of 6 December 2006 on the basis of policy development (Journal of laws No. 227, poz. 1658, 2007 No. 140, item 984 and 2008 No 216, poz. 1370) article. 28 the following paragraphs. 9 shall be added: "9. in the framework of the operational programme funded projects may also be referred to in paragraph 1. 1, implemented in the form of public-private partnership, on the basis of the law of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100). ".

Article. 33. [Act on the Polish air navigation services agency] in the law of 8 December 2006 about the Polish air navigation services Agency (Journal of laws No. 249, item. 1829) article. 4 paragraph 1. 6 shall be replaced by the following:


"6. the Agency may carry out the task of provision of air traffic services on the principles set out in the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item. 100), after obtaining the consent of the Minister responsible for the transport. ".

Article. 34. [Act on the preparation of the final tournament of the European Football Championships UEFA EURO 2012] in the Act of 7 September 2007 on the preparation of the final tournament of the European Football Championships UEFA EURO 2012 (OJ No 173, item 1219 and 2008 # 171, item 1058) in the article. 2. 2 shall be replaced by the following: "2. the provision of paragraph 1. 1 does not exclude financing projects for Euro 2012 on the principles set out in the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100). ".

Article. 35. [Act on the execution of prison sentence outside the penitentiary on electronic surveillance] in the Act of 7 September 2007 on the execution of prison sentence outside the penitentiary on electronic surveillance (Journal of laws 2008 No. 172, poz. 1069) is amended as follows: 1) article. 3 paragraphs 1 and 2. 2 shall be replaced by the following: "2. the support and outsourcing activities referred to in paragraph 1. 1, may be made on the terms and in the Act of 19 December 2008 on the public-private partnership (OJ of 2009 No 19, item 100), hereinafter referred to as the "law on public-private partnership". Agreement to promote or to entrust the public task may be concluded for the duration of the execution of a task or for a specified period. ";

2) article. 4 paragraph 1. 2 shall be replaced by the following: "2. the qualified entity shall dozorującego the Minister of Justice as specified in the law on public-private partnership or as specified in the regulations issued on the basis of paragraph 1. 3. ".



Chapter 7 transitional and final provision Article. 36. [the provisions of previous] 1. For the initiated and not completed before the date of entry into force of this Act, the provisions of the existing.

2. activities carried out before the date of entry into force of this Act pursuant to the provisions of the existing remains in effect.

Article. 37. [the provisions repealed] is repealed the Act of 28 July 2005, the public-private partnership (OJ No 169, item 1420 and 2008 # 171, item 1058).

Article. 38. [entry into force] this Act comes into force after the expiration of 21 days from the date of the notice.



 

 

1) this Act amends the Act of 21 March 1985 on public roads, the Act of 26 July 1991 on income tax from natural persons, the law of 30 August 1991 on health care, the law of 19 October 1991 on the management of State-owned agricultural real estate, the law of 15 February 1992 on income tax from legal persons , law of 20 December 1996 of municipal economy, Act of 21 August 1997 on real estate economy, the Act of 27 April 2001 – environmental protection law, the law of 28 March 2003 on rail transport, the Act of 24 April 2003 on the activities of public benefit and about volunteering, the Act of 11 March 2004 on the agricultural market Agency and organization of certain agricultural markets , the law of 30 June 2005 on public finances, law of 16 December 2005 on the financing of the infrastructure of land transport, the Act of 6 December 2006 on the basis of policy development, the law of 8 December 2006 about the Polish air navigation services agency, the Act of 7 September 2007 on the preparation of the final tournament of the European Championship in Pitce Football UEFA EURO 2012 and the Act of 7 September 2007 on the implementation of a sentence of imprisonment outside criminal proceedings on electronic surveillance.

2) amendments referred to the Act were announced in the journal of laws of 1971, no. 27, item. 252, 1976 No. 19, item. 122, 1982 No. 11, item. 81, no. 19, item. 147 and # 30, poz. 210, 1984, no. 45, item. 242, 1985, no. 22, item. 99, 1989.3. 11, 1990, no. 34, item. 198, no. 55, item. 321 and No. 79, item. 464, 1991, no. 107, item. 464 and No 115, item. 496, 1993, No 17, item. 78, 1994, no. 27, item. 96, no. 85, item. 388 and No. 105, item. 509, 1995, no. 83, item. 417, with 1996 No 114, poz. 542, no. 139, item. 646 & # 149. 703, 1997, no. 43, item. 272, no. 115, item. 741, no. 117, item. 751 and No 157, item. 1040, 1998, no. 106, item. 668 and No. 117, item. 758, 1999 No 52, item. 532, 2000 No. 22, item. 271, no. 74, item. 855 and 857, no. 88, item. 983 and # 114, poz. 1191, 2001 # 11. 91, no. 71, item. 733, Nr 130, poz. 1450 and # 145, item. 1638, 2002 # 113, item. 984 and # 141, item. 1176, 2003 No. 49, item. 408, no. 60, item. 535, Nr 64, poz. 592 and No 124, item. 1151, 2004 No. 91, item. 870, no. 96, item. 959, no. 162, item. 1692, # 172, item. 1804 and # 281. 2783, 2005 No. 48, item. 462, No 157, item. 1316 and # 172. 1438, 2006 No 133, item. 935 and No. 164, item. 1166, 2007, no. 80, item. 538, # 82, item. 557 and # 181, item. 1287 and 2008 # 116, poz. 731, no. 163, item. 1012, # 220, item. 1425 and 1431 and No 228, item. 1506.3) a change in the consolidated text of the said Act were announced in the journal of laws of 2007, no. 23, item. 136 and # 192. 1381 and 2008 # 54, poz. 326, # 218, item. 1391 and # 227. 1505.4) amendments to the consolidated text of the said Act were announced in the journal of laws of 2000 No. 22, item. 270, no. 60, item. 703, no. 70, item. 816, no. 104, item. 1104, no. 117, item. 1228 and # 122, item. 1324, 2001 # 4, item. 27, # 8, item. 64, No 52, item. 539, no. 73, item. 764, no. 74, item. 784, no. 88, item. 961, no. 89, item. 968, # 102, item. 1117, no. 106, item. 1150, no. 110, item. 1190, no. 125, item. 1363 and 1370 and # 134. 1509, from 2002, no 19, item. 199, # 25, poz. 253, no. 74, item. 676, no. 78, item. 715, no. 89, item. 804, No 135, item. 1146, no. 141, item. 1182, No 169, item. 1384, no. 181, item. 1515, # 200, item. 1679 and # 240. 2058, 2003 # 7, item. 79, no. 45, item. 391, no. 65, item. 595, no. 84, item. 774, no. 90, item. 844, no. 96, item. 874, no. 122, item. 1143, No 135, item. 1268, no. 137, item. 1302, No 166, item. 1608, # 202, item. 1956, no. 222, item. 2201, no. 223, item. 2217 and No 228, item. 2255, 2004 No 29, item. 257, no. 54, item. 535, no. 93, item. 894, No 99, item. 1001, no. 109, item. 1163, Nr 116, poz. 1203, 1205 and 1207, no. 120, item. 1252, Nr 123, poz. 1291, no. 162, item. 1691, # 210, poz. 2135, # 263. 2619 and # 281. 2779 and 2781, 2005 No. 25, item. 202, no. 30, poz. 262, no. 85, item. 725, no. 86, item. 732, no. 90, item. 757, No 102, item. 852, no. 143, item. 1199 and 1202, # 155, poz. 1298, no. 164, item. 1365 and 1366, No 169, item. 1418 and 1420, no. 177, item. 1468, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, 2006 No. 46, item. 328, no. 104, item. 708 and 711, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353 and 1354, no. 217. 1588, # 226, item. 1657 and No. 249, item. 1824, 2007 No. 35, item. 219, no. 99, item. 658, no. 115, item. 791 and 793, # 176, item. 1243, # 181, item. 1288, # 191, item. 1361 and 1367, no. 192, item. 1378 and # 211. 1549, with 2008 No 97, poz. 623, no. 141, item. 888, # 143, item. 894, no. 209, item. 1316, # 220, item. 1431 and 1432, no. 223, item. 1459 and No 228, item. 1507 and 2009 # 3, item. 11, no. 6, item. 33.5) amendments to the consolidated text of the said Act were announced in the journal of laws of 2007, no. 123, item. 849, No 166, item. 1172, No 176, item. 1240 and # 181, item. 1290 and 2008 # 171, poz. 1056 and # 234, poz. 1570.6) amendments to the consolidated text of the said Act were announced in the journal of laws of 2000 No. 60, item. 700 and 703, no. 86, item. 958, no. 103, item. 1100, no. 117, item. 1228 and # 122, item. 1315 and 1324, 2001, no. 106, item. 1150, no. 110, item. 1190 and No. 125, item. 1363, 2002 No. 25, item. 253, no. 74, item. 676, no. 93, item. 820, no. 141, item. 1179, no. 169, item. 1384, # 199, item. 1672, # 200, item. 1684 and No. 230, item. 1922, 2003 No. 45, item. 391, no. 96, item. 874, Nr 137, poz. 1302, no. 180, item. 1759, # 202, item. 1957, no. 217. 2124 and No. 223, item. 2218, 2004 # 6, item. 39, No 29, item. 257, no. 54, item. 535, no. 93, item. 894, no. 121, item. 1262, Nr 123, poz. 1291, no. 146, item. 1546, # 171, poz. 1800, # 210, poz. 2135 and # 254. 2533, 2005 No. 25, item. 202, no. 57, item. 491, no. 78, item. 684, no. 143, item. 1199, # 155, poz. 1298, no. 169, item. 1419 and 1420, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, 2006 No. 94, item. 651, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353, no. 217. 1589 and # 251, item. 1847, from 2007, # 165, item. 1169, no. 171, item. 1208 & # 176, item. 1238, 2008 No. 141, item. 888 and No. 209, item. 1316 and 2009 # 3, item. 11.7) amendments to the said Act were announced in the journal of laws of 1997, no. 106, item. 679 and No. 121, item. 770, 1998, no. 106, item. 668, 2002 # 113, item. 984, 2003 No. 96, item. 874 and # 199. 1937 and 2008 # 223, item. 1458.8) a change in the consolidated text of the said Act were announced in the journal of laws of 2004, no. 281, item. 2782, 2005 # 130, poz. 1087, no. 169, item. 1420 and # 175. 1459, 2006 No. 64, item. 456, no. 104, item. 708 and # 220. 1600 and 1601, from 2007, No 173, item. 1218 and 2008 # 59, item. 369 and # 220. 1412.9) changes to the consolidated text of the said Act were announced in the journal of laws 2008 No. 111, item. 708, no. 138, item. 865, # 154, poz. 958, # 171, poz. 1056, # 199, item. 1227, no. 223, item. 1464 and # 227. 1505.10) Changes the consolidated text of the said Act were announced in the journal of laws of 2007 # 176, item. 1238 and # 191, item. 1374 2008, # 59, item. 359, No 144, item. 902, no. 206, item. 1289 and # 227. 1505 and the 2009 No. 1, item. 3 and no. 18, item. 97.


11) changes to the said Act were announced in the journal of laws of 2004, no. 64, item. 593, no. 116, item. 1203 & # 210, poz. 2135, 2005 # 155, poz. 1298, no. 169, item. 1420, no. 175. 1462 and # 249, item. 2104, 2006 No. 94, item. 651 and 2008 # 209, item. 1316.12) changes to the said Act were announced in the journal of laws of 2005, no. 169, item. 1420, 2006 No. 45, item. 319, no. 104, item. 708, no. 170, item. 1217 and 1218, # 187, item. 1381 and # 249, item. 1832, 2007 # 82, item. 560, no. 88, item. 587, no. 115, item. 791 and No 140, item. 984 and from 2008, # 180, item. 1112, no. 209, item. 1317, # 216, item. 1370 and # 227. 1505 [1] Article. 18 paragraph 1. 1 in the version established by art. 91 of the Act of 11 July 2014. the principles of cohesion policy programmes financed in the financial perspective 2014-2020 (OJ item 1146). The change came into force on September 13, 2014.

Related Laws