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Regulation Of The Council Of Ministers Of 5 August 2008 On The Conditions For Granting Exemptions From Property Tax And Tax On Means Of Transport, Which Are The Regional Investment Aid

Original Language Title: ROZPORZĄDZENIE RADY MINISTRÓW z dnia 5 sierpnia 2008 r. w sprawie warunków udzielania zwolnień od podatku od nieruchomości oraz podatku od środków transportowych, stanowiących regionalną pomoc inwestycyjną

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COUNCIL OF MINISTERS REGULATION

of 5 August 2008

on the conditions for the granting of exemptions from the real estate tax and the transport tax, constituting regional investment aid

On the basis of art. 20d ust. 1 of the Act of 12 January 1991. about taxes and local charges (Dz. U. 2006 r. Nr 121, pos. 844, as late. 1. 1) ) The following shall be managed:

§ 1. 1. The Regulation sets out the framework conditions for the granting of regional investment aid to which the provisions of Commission Regulation (EC) No 800/2008 of 6 August 2008 apply. recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation) (Dz. Urz. EU L 214 of 09.08.2008, str. 3, from late. zm.), in the form of exemptions from: [ 1]

1) property tax or

2) tax on transport equipment

-introduced, by way of resolutions of municipalities, on the basis of art. 7 ust. 3 or Article 12 (1) 4 of the Act of 12 January 1991. of taxes and local charges, hereinafter referred to as "aid".

2. Resolutions referred to in paragraph 2. 1, providing for the provision of assistance under the conditions set out in the Regulation, subject to § 3, shall not be subject to notification to the European Commission, as well as do not require the opinion of the President of the Office of Competition and Consumer Protection and the minister responsible for agriculture.

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

1) a small and medium-sized entrepreneur-should be understood by a micro-entrepreneur, a small and medium-sized entrepreneur within the meaning of Annex I to Commission Recommendation No 361 /2003/EC of 6 May 2003. concerning the definition of micro, small and medium-sized enterprises (Dz. Urz. OJ L 124, 20.05.2003, p. 36);

(2) the creation of jobs-this must mean the net increase in the number of employees, expressed in annual working units (RJR), directly employed in the establishment concerned in relation to the average of the 12 months preceding the creation of the sites work; the annual working units (RJR) means the number of full-time employees in one year-the number is taken into account, as a fraction of the RJR, also part-time workers and seasonal work;

(3) a new investment, which is to be understood as an investment in fixed assets and intangible assets, consisting of the creation of a new or extension of an existing establishment, diversification of the production of an undertaking by the introduction of new additional products or a substantial change in the overall production process of an existing establishment; a new investment shall also be considered to be the acquisition of a company which is wound up or would be liquidated, if it had not been acquired by an independent entrepreneur within the meaning of Annex I to the Recommendation of the Commission referred to in point 1 from the owner of the acquired company; for the new investment, the acquisition of shares or shares of the undertaking shall not be considered as a new investment;

(4) aid intensity-this must be understood by the ratio between the value of the aid expressed in gross grant equivalent (GGE) to the eligible costs;

5) a large investment project-this is understood by this new investment, taken over a period of three years by one or more entrepreneurs, for which the fixed assets are interconnected in an economically indivisible way and the costs of which eligible for aid exceed the equivalent of 50 million euro.

§ 3. The European Commission shall notify the following:

1) the resolutions referred to in § 1 (1) 1, providing assistance to specific sectors, with the exception of the tourism sector, other than those mentioned in § 4;

(2) aid granted on the basis of the resolutions referred to in paragraph 1 (1). 1, concerning large investment projects, where the total amount of aid from all sources exceeds 75% of the maximum amount of aid that can be allocated to an investment with eligible costs equal to the equivalent of 100 million euro using the aid intensities laid down in paragraph 8 (1). 1.

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

1. provided in the sectors: fisheries and aquaculture, shipbuilding, iron and steel, coal mining and synthetic fibres;

2. granted in the agricultural sector linked to the original production of the products listed in Annex I to the Treaty establishing the European Community;

3. related to the manufacture and marketing of products intended to imitate or substitute for milk and milk products as referred to in Article 3. 3 para. 2 of Commission Regulation (EEC) No 1898/87 of 2 July 1987 (OJ L 81, 7.7.1987, p. on the protection of designations used in the marketing of milk and milk products (Dz. Urz. EC L 182 of 03.07.1987, p. 36, z późn. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 3, t. 7, p. 247, with late. zm.);

4. to be granted for export-related activities, where the aid is 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;

(5) contingent upon the priority to be used for the use of domestic production of imported goods.

§ 5. The aid granted may be calculated in relation to:

1) the costs of investments in fixed assets and in intangible assets, which are linked to the implementation of the new investment, or

2) the cost of creating jobs associated with the implementation of the new investment.

§ 6. 1. The costs eligible for aid referred to in paragraph 5 (1) include:

1) the purchase price of the ownership of the land or the right of their perpetual usuem;

(2) the purchase price or the cost of the production of fixed assets, such as buildings and buildings, and their equipment related to the establishment of economic activities, in particular:

(a) machinery and equipment, including telecommunication systems and networks,

(b) means of transport

(c) tools, instruments and apparatus,

(d) technical equipment for office work,

(e) equipment:

-the technical infrastructure referred to in Article 143 (1) 2 of the Act of 21 August 1997. with Real Estate Management (Dz. U. of 2004 No 261, pos. 2603, late. 1. 2) );

-Telecommunication infrastructure within the meaning of Article 2 point 8 of the Law of 16 July 2004. -Telecommunications law (Dz. U. Nr. 171, pos. 1800, with late. 1. 3) );

3) the price of acquisition of intangible assets connected with the transfer of technology consisting in obtaining a patent, acquisition of a licence or unpatented know-how, if they meet the following cumulative conditions:

(a) they will be used by the recipient undertaking only in the undertaking in which the investment is carried out,

(b) they will be subject to depreciation in accordance with the provisions of the Act of 29 September 1994. of accounting (Dz. U. of 2002. Nr 76, pos. 694, with late. 1. 4) );

(c) they will be acquired from third parties at market conditions,

(d) they shall constitute the assets of the undertaking in which the investment is located and shall remain in the undertaking for a minimum period of 5 years and, in the case of small and medium-sized enterprises, hereinafter referred to as "SMEs", at least 3 years;

4) costs associated with the lease or lease of land, buildings and structures-provided that the lease or lease period lasts at least 5 years, and in the case of SMEs, at least 3 years, counting from the expected date of completion of the new investment;

5) the purchase price of assets other than land, buildings and structures, covered by the lease or lease with the obligation to purchase them at the end of the rental period or lease.

2. In the case of non-SMEs, investment costs in intangible assets shall be eligible for aid up to 50% of the total eligible costs.

3. The assets acquired by entrepreneurs should be new. This condition does not apply to SMEs and the acquisition of an enterprise.

(4) In the case of an entrepreneur performing an economic activity in the transport sector, the expenditure on the purchase of means of transport shall not be included in the costs of the investment eligible for aid.

(5) Where, prior to the acquisition of the undertaking in respect of its components, public aid has already been granted, the purchase prices of those components shall not be included in the eligible costs.

§ 7. The costs eligible for the aid referred to in paragraph 5 (2) include the two-year gross wage cost before the income tax and the compulsory contributions paid on that remuneration, in particular on the social insurance, borne by the entrepreneur from the day of employment of employees.

§ 8. 1. The intensity of the aid granted in a given region to the realization of an investment which is not a large investment project may not exceed the size specified for that region in § 3 of the Regulation of the Council of Ministers of 13 October 2006. on the establishment of the regional aid map (Dz. U. Nr 190, poz. 1402).

2. The intensity of the aid granted to SMEs, with the exception of entrepreneurs engaged in economic activities in the transport sector, shall be increased by:

1) 20 percentage points gross in the case of small entrepreneurs;

2) 10 percentage points gross in the case of medium-sized entrepreneurs.

(3) The intensity of the aid for new investments in the processing and marketing of the agricultural products may not exceed:

(1) 50% of the eligible costs for SMEs;

(2) 25% of eligible costs-for an entrepreneur employing less than 750 persons whose turnover calculated in accordance with Commission Recommendation 2003 /361/EC is less than EUR 200 million and which fulfils all the other conditions this recommendation.

§ 9. The maximum amount of aid to be granted for the execution of a major investment project shall be determined in accordance with the model laid down in paragraph 4 (4) 1 of the Regulation of the Council of Ministers of 13 October 2006. on the establishment of the regional aid map.

§ 10. 1. The provision of assistance shall be:

1) to make, before the commencation of the investment, notification to the competent tax authority of the intention to use the assistance, in the mode and form of the specified resolution of the municipal council referred to in § 1 paragraph. 1, hereinafter referred to as the "notification";

2. an undertaking by the entrepreneur to cover at least 25% of the eligible costs for the aid from own resources or from external sources of financing, by own funds or from external financing sources Whereas it is appropriate to understand the measures which have not been obtained by the trader in connection with public support, in the case of the aid referred to in paragraph 5 (1);

3. maintaining the investment in the region concerned for at least 5 years, and in the case of SMEs for at least 3 years, from the date of completion of its implementation;

4) the creation of new jobs over a period of 3 years from the date of completion of the investment and the maintenance of employment at a level not lower than the average of the 12 months preceding the creation of jobs and the maintenance of the newly created jobs, in relation to which has been granted, for a period of at least 5 years and, in the case of SMEs, at least 3 years from the date of their creation, in the case of the aid referred to in paragraph 5 (2).

2. The eligible costs shall include the costs incurred after the notification has been made.

§ 11. 1. The aid shall be granted:

1) from the first day of the month following the month in which the declaration was made-in respect of the taxable items covered by the tax obligation on the date of filing of the declaration;

2) from the date of establishment of the tax liability, in accordance with the provisions of the Act of 12 January 1991. of taxes and local charges-in relation to taxable items, from which the tax obligation arose after the date of filing of the application.

(2) The aid shall be granted by the end of the month preceding the month in which the maximum aid intensity laid down in paragraph 8 or the maximum aid determined in accordance with paragraph 9 has been exceeded.

3. The municipal council in the resolution referred to in § 1 par. 1, may shorten the period of use of the aid resulting from the time limits laid down in the paragraph. 1 and 2.

§ 12. 1. The aid calculated on the basis of the costs referred to in § 5 point 1 may be awarded with the aid calculated on the basis of the costs referred to in § 5 point 2, provided that the total amount of aid does not exceed the maximum aid intensities as laid down in paragraph 8 or the value of the aid determined in accordance with paragraph 9, the maximum amount of aid being determined to take account of the higher amount of eligible costs referred to in paragraph 5 (1) or the costs referred to in paragraph 5 above, in paragraph 5, point 2.

2. The total amount granted, in accordance with the Regulation, of aid in the form of exemption from property tax with aid in the form of exemption from the transport tax may not exceed the maximum aid intensity specified in § 8 or the value of the aid determined in accordance with paragraph 9.


3. The aid granted in accordance with the Regulation shall be summed up from:

1. any other aid intended to carry out the same investment or the creation of jobs linked to the same investment, including the granting of funds from the budget of the European Union, and

2) de minimis within the meaning of Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Article 87 and 88 of the Treaty to de minimis aid (Dz. Urz. EU L 379, 28.12.2006, p. 5) in relation to the same costs eligible for the aid or the same investment project

-and may not exceed the maximum aid intensity laid down in paragraph 8 or the aid determined in accordance with paragraph 9.

§ 13. [ 2] Aid under the conditions laid down in the Regulation may be granted until the date specified in the Article. 44 par. Third sentence of Commission Regulation (EC) No 800/2008 of 6 August 2008 recognising certain types of aid compatible with the common market in application of the Article 87 and 88 of the Treaty (General Block Exemption Regulation).

§ 14. The Regulation shall enter into force after 14 days from the date of the announcement. 5)

1) Amendments to the text of the single law have been announced in the Dz. U. 2006 r. No. 220, item. 1601, Nr 225, pos. 1635, Nr 245, poz. 1775, Nr 249, pos. 1828 and No. 251, pos. 1847 and 2008 Nr 93, pos. 585 and No. 116, pos. 730.

2) Amendments to the text of the single law have been announced in the Dz. U. of 2004 Nr 281, poz. 2782, of 2005 Nr 130, pos. 1087, Nr 169, poz. 1420 and No. 175, pos. 1459, of 2006 No. 64, pos. 456, No 104, pos. 708 and No. 220, pos. 1600 and 1601, 2007. No. 173, item. 1218 and 2008 Nr 59, pos. 369.

3) Amendments to the text of the said Act were announced in Dz. U. of 2004 Nr 273, poz. 2703, of 2005 No. 163, pos. 1362 i Nr 267, poz. 2258, 2006 No 12, pos. 66, No 104, pos. 708 and 711, Nr 170, poz. 1217, Nr 220, pos. 1600, Nr 235, pos. 1700 and No 249, pos. 1834, 2007 No. 23, pos. 137, No. 50, pos. 331 and No. 82, pos. 556 and 2008 No 17, pos. 101.

4) Amendments to the text of the single law have been announced in the Dz. U. 2003 r. Nr 60, poz. 535, Nr 124, pos. 1152, No 139, pos. 1324 and No. 229, pos. 2276, 2004 Nr 96, pos. 959, Nr 145, pos. 1535, Nr 146, poz. 1546 i Nr 213, poz. 2155, of 2005 Nr 10, pos. 66, No. 184, pos. 1539 and No. 267, pos. 2252, 2006 Nr 157, poz. 1119 and No. 208, pos. 1540 and 2008 Nr 63, poz. 393.

5) This Regulation was preceded by the Regulation of the Council of Ministers of 23 July 2007. on the provision by the municipalities of exemptions from property tax, constituting regional investment aid (Dz. U. Nr 138, pos. 969), which on the basis of art. 3 para. 2 of the Act of 25 April 2008. amending the Act on Proceedings in Public Aid Matters and the Act on Taxes and Local Charges (Dz. U. Nr 93, pos. 585) is repealed with effect from the date of entry into force of this Regulation.

[ 1] § 1 (1) 1 in the wording set by § 1 point 1 of the Regulation of the Council of Ministers of 20 December 2013. amending the Regulation on the conditions for the granting of exemptions from property tax and the tax on transport resources constituting regional investment aid (Journal of Laws pos. 1648). The amendment came into force on 28 December 2013.

[ 2] § 13 in the wording established by § 1 point 2 of the Regulation of the Council of Ministers of 20 December 2013 amending the Regulation on the conditions for the granting of exemptions from property tax and the tax on transport resources constituting regional investment aid (Journal of Laws pos. 1648). The amendment came into force on 28 December 2013.