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The Act Of 20 October 1994 On Special Economic Zones

Original Language Title: USTAWA z dnia 20 października 1994 r. o specjalnych strefach ekonomicznych

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ACT

of 20 October 1994

o Special Economic Zones

Chapter 1

General provisions

Article 1. [ Regulatory scope] The Act sets out the rules and mode of establishing special economic zones in the territory of the Republic of Poland, the management of such zones and the specific rules and conditions of running on their premises of economic activity.

Article 2. [ Definition] A special economic zone, hereinafter referred to as the "zone", is extracted according to the provisions of the Act, uninhabited part of the territory of the Republic of Poland, on whose territory economic activity may be carried out on the basis of the rules laid down by the Act.

Article 3. [ Objectives of establishing a zone] The zone may be established in order to accelerate the economic development of parts of the territory of the country, in particular by:

1) the development of specific fields of economic activity;

2) development of new technical and technological solutions and their use in the national economy;

3) development of exports;

4) to increase the competitiveness of manufactured products and services rendered;

5) the development of existing industrial property and economic infrastructure;

6. creation of new jobs;

7. the development of unused natural resources, in accordance with the principles of ecological balance.

Chapter 2

Establishment, merger, abolition of zones and change of area

Article 4. [ Elements of the Regulation establishing the zone] 1. The Council of Ministers, at the request of the minister responsible for economic affairs, shall establish the zone by way of regulation. It shall specify in this Regulation:

1) the name, area and boundaries of the zone,

(2) the management of the zone, hereinafter referred to as "the managing authority",

3) the period for which the zone is established

-taking into account the need to ensure the achievement of the objectives referred to in Article 3, in the area covered by the zone.

2. The Minister responsible for economic affairs shall present the proposal referred to in paragraph 1. 1, after obtaining the opinion of the Voivodship Management Board and the consent of the municipal council due to the location of the zone.

3. The Minister responsible for economic affairs shall attach to the application referred to in paragraph 1. 1, analysis of the anticipated social and economic impact of the establishment of the zone.

4. The Council of Ministers shall determine by way of regulation:

1) items of business activity for which the permit referred to in art is not issued. 16 ust. 1,

2) the maximum size of public aid that can be given to an entrepreneur conducting business activity within the zone on the basis of the authorisation referred to in art. 16 ust. 1,

3) the conditions for the granting of public aid to the entrepreneur conducting economic activity within the zone on the basis of the authorisation referred to in art. 16 ust. 1,

4) conditions for the recognition of expenditure for expenditure incurred on investment in the zone, as well as their minimum height,

(5) the investment costs to be taken into account for the calculation of the amount of public aid for the operators who have obtained the authorisation referred to in Article 3. 16 ust. 1, after 31 December 2000,

6) the method of discounting the costs of investments and the size of the public aid at the date of obtaining the authorisation referred to in art. 16 ust. 1

-taking into account the need to ensure that the aid granted is compatible with European Union law.

Article 5. [ Grounds for the zone] 1. The zone may be established, subject to the paragraph. 2 and 3, only on land owned by the management, the State Treasury, the State Treasury company, local or local government units, or the municipal or single management of the management of a single management or single agent companies of the State Treasury.

2. The zone may be established also if the acquisition by the management or the local government unit of the right to land referred to in the paragraph. 1, it follows from the obligation agreement, which provides for the establishment of the zone as the sole acquisition condition.

3. Part of the zone may include land constituting the property or the use of perpetual entities other than those mentioned in the paragraph. 1, with their consent, in the event that:

1) within the framework of the investment carried out in the zone will be created a certain number of new jobs or will be incurred investment outlays with a specified value or

2) as a result of the investment will be carried out activity consisting in the start-up of the generation of new or significantly improved goods, processes or services, or

3) the investment will concern services:

a) research and development,

(b) IT,

(c) accounting and control of the accounts,

(d) in terms of accounting, excluding tax returns,

(e) telephone centres or

4) the realization of the commenced investment will require an increase of the area of the zone by no more than 2 ha.

4. The Council of Ministers shall determine, by means of a regulation, detailed criteria concerning the conditions set out in paragraph 1. 3, taking into account the need to differentiate between the criteria set out in paragraph 3 point 1 depending on the unemployment rate in the Voivodeship competent due to the location of the zone, and taking into account the Polish Classification of Products and Services.

Article 5a. [ Elimination of zone] 1. The Council of Ministers, with a view to achieving the objectives referred to in art. 3, may, at the request of the Minister responsible for economic affairs, by regulation, aboliinto the zone before the expiry of the period for which it was established, to change its area or to connect the zones, with that the total area of all zones cannot More than 25 000 ha.

2. The transfer of the zone shall not take place during the period during which it remains in force for even one permit issued on the basis of art. 16 ust. 1.

3. The forbidding referred to in paragraph. 2, it does not apply when the area where an entrepreneur conducts business activity on the basis of an authorisation will be included in the area of another zone with the preservation of the entrepreneur's right to tax exemptions on the existing conditions.

4. The reduction of the area of the zone shall not apply to the property on which the activity is carried out on the basis of an authorisation issued in accordance with art. 16 ust. 1, unless the trader carrying out the activity on the basis of the authorisation shall give his consent.

5. (repealed)

Chapter 3

Zone management and tax exemptions

Article 6. [ Zone Management Entity] 1. The governing board may be only a joint-stock company or a limited liability company in which the State Treasury or the self-government of the voivodship holds the majority of votes, which may be given at the general meeting or assembly of accomplices.

2. To the company referred to in the paragraph. 1, with the exception of companies in which the State Treasury holds 100% of shares or shares, does not apply the provisions of art. 19a of the Act of 30 August 1996. o commercialisation and privatisation (Dz. U. of 2013 r. items 216, of late. zm.) and art. 10a par. 6 of the Act of 20 December 1996. of the municipal economy (Dz. U. of 2011 r. Nr 45, poz. 236).

3. The powers of the Minister responsible for the Treasury, as defined in Art. 2 points 5 and art. 18 (1) 1 of the Act of 8 August 1996. on the rules of exercise of the powers conferred on the State Treasury (Dz. U. 2012 r. items 1224), in relation to the companies managing special economic zones referred to in paragraph. 1, with the exception of companies in which the State Treasury holds 100% of shares or shares, shall perform the Minister responsible for economic affairs.

Article 6a. [ Restrictions on the function of the management board member of the management company] 1. The full function of a member of the management board of a management company may not be combined with the employment of an entrepreneur established in the area of the zone, regardless of the legal basis of employment.

2. The employment referred to in paragraph 2. 1, may not be taken in the period of the year from the date of cessation of the function of a member of the management company's management company

Article 7. [ Composition of the supervisory board of the management company of the zone] 1. The composition of the supervisory board of the managing company, in respect of which the State Treasury holds the majority of votes which may be given at the general meeting or assembly of accomplices, shall be set up by no more than 5 persons, including:

1) one representative: Minister responsible for economic affairs, minister responsible for public finance, and the President of the Office of Competition and Consumer Protection-as representatives of the State Treasury;

2) no more than two representatives of local government units, whose share in the share capital of this company is the largest.

1a. The composition of the supervisory board of the management company in relation to which the local authority holds the majority of votes which may be given at the general meeting or assembly of accomplices shall be appointed not more than 5 persons, including:

1) two representatives of the provincial self-government;

2. the representative of the minister responsible for economic affairs;

3) no more than two representatives of local government units, excluding the self-government of the voivodship, whose share in the share capital of this company is the largest.

1b. (repealed)

2. To the composition of the supervisory board referred to in the paragraph. 1 and 1a, may not be appointed a person who is a member of the authorities or an employee of an economic operator established in the zone or remains with such an entrepreneur in the relationship referred to in art. 11 (1) 4-8 of the Act of 15 February 1992. o corporate income tax (Dz. U. of 2014 items 851, with late. zm.).

Article 8. [ Managing Tasks] 1. The management tasks shall be carried out in accordance with the zone development plan referred to in Article 3. 9, the rules of the zone referred to in art. 10, and the provisions of law-activities aimed at the development of economic activities carried out within the zone, and in particular:

1) enabling, on the basis of a contract, entrepreneurs operating in the area of use and use of the components of the property situated in the area of the zone, the manager of which is the owner or the dependent holder;

2. management in such a way as to facilitate the pursuit of economic activities within the zone of the equipment of the economic and technical infrastructure and other components of property, the manager of which is the owner or the dependent holder;

3) the provision, on the basis of a contract, to entrepreneurs operating in the area of the service zone and the creation of conditions for the provision of services by third parties;

4) carrying out activities promoting the taking of economic activity in the zone;

5) taking action to develop clusters;

6) cooperation in taking into account in the process of training the needs of the labour market in the zone:

(a) with secondary schools referred to in Article 4 (1) (a) of the secondary schools referred to in 9 ust. 1 point 3 of the Act of 7 September 1991. o system of education (Dz. U. of 2004 Nr 256, pos. 2572, as of late. zm.),

(b) with the universities referred to in Article 2. 1 point 1 of the Act of 27 July 2005. -Law on higher education (Dz. U. 2012 r. items 572, late. zm.).

2. The management may dispose of its right of ownership of the immovable property and the use of perpetual land situated within the zone, if this is in accordance with the development plan of the zone referred to in Article 3. 9. The managing authority shall serve the right of pre-emption in the area of ownership and perpetual usuallage located in the area of the real estate area.

3. The Management Board shall carry out the tasks set out in Article 3 (3) of the Regulation. 9, does not provide services of a general nature. The managing authority may delegate tasks to third parties with transparency and fair competition, in particular in a tender procedure within the meaning of the Act of 23 April 1964. -Civil Code (Dz. U. of 2014 items 121 and 827 and of 2015. items 4).

4. The competent authority under the provisions of the Act of 21 August 1997. with Real Estate Management (Dz. U. of 2014 items 518, of late. zm.) may instruct the Management Board through a contract to prepare the property for sale and arrange and make a tender for the disposal of this property.

Article 9. [ Zone Development Plan] 1. The Minister responsible for economic affairs shall determine, by means of a regulation, the development plan of the zone, taking into account the analysis referred to in art. 4 par. 3.

(2) The development plan of the zone shall, in particular, specify the objectives of the establishment of the zone, the actions to achieve those objectives and the management responsibilities of the measures to achieve the objectives of the establishment and the time limits for the implementation

Article 10. [ Zone Regulations] 1. The way the management of the zone is carried out by the management shall be defined by the

2. The rules of the zone shall be issued by The issue and amendment of the rules of the zone requires the approval of the Minister responsible for economic affairs.

3. The management of the rules of the zone of economic operators in the zone shall be served on the territory of the zone in the conclusion of the agreements referred to in Article 3. 8 ust. Article 1 (1) and (3), and the Rules of Procedure, shall be made public.

Article 11. [ Zone Council] 1. An entrepreneur who operates within a zone can establish a zone council.

2. The Council of the Zone may present opinions and conclusions in matters concerning the pursuit of activities within the zone and its development.

3. The organisation and operation of the council of the zone shall define the rules of procedure drawn up and adopted by the Council.

Article 12. [ Exemption from income tax on business income] Revenue generated by the economic activities carried out within the zone under the authorisation referred to in Article 16 ust. 1, by legal persons or natural persons conducting business activities shall be exempt from income tax, according to the rules laid down in the provisions on corporate income tax or in the income tax regulations of persons physical. This exemption constitutes State aid, the size of which may not exceed the maximum amount of aid laid down in the rules adopted on the basis of Article 4 (1) of the Regulation. 4 par. 4.

Art. 12a. [ Obligations concerning the performance of documentation] 1. Entrepreneurs benefiting from public aid, granted in accordance with the Act, obliged to conduct tax books-store books and related documents, and entrepreneurs benefiting from public assistance, granted in accordance with the Act, for the creation of new jobs-additionally they store documents related to the devotion of taxes and other revenue of the state budget, as well as revenues of state special-purpose funds.

2. The books and documents referred to in paragraph 1. 1 shall be kept until the expiry of the period of limitation of the claims related to the repayment of the public aid.

Article 12b. [ Reimbursement of public aid] 1. In the case of withdrawal of the permit referred to in art. 16 ust. 1, the entrepreneur is obliged to repay the public aid granted in accordance with the Act. A new authorisation may not be granted until the date of repayment of that aid.

2. In the case of the withdrawal or revocation of an expiry of the authorisation referred to in Article 16 ust. 1, the Minister responsible for economic affairs shall transfer to the Governor of the tax office competent to the trader in matters of income tax a copy of the decision within 14 days, counting from the date on which the decision became final.

3. In the case of withdrawal of the permit referred to in art. 16 ust. 1, the chief of the tax office referred to in paragraph. 2, specifies, by decision, the amount of aid to be recovered minus the amount of tax due fixed in accordance with Article 3 (1) (b) of the Regulation. 21 (1) 5b of the Act of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. zm.) or art. 17 para. 5 of the Act of 15 February 1992. tax on corporate income tax.

4. In the amount of the aid to be recovered referred to in paragraph 4. 3, account shall be taken of interest counted as for tax arrears. This interest shall be due from the date on which the aid was granted until the date of its recovery.

Article 12c. [ Redress of claims related to the return of public aid] Claims relating to the repayment of public aid granted in accordance with the Act shall expire on the expiry of a period of 10 years from the end of the calendar year in which the trader took advantage of that aid.

Article 13. (repealed)

Article 14. (repealed)

Article 15. [ Entrusting to the Management Board of the conduct of construction law] 1. At the request of the governor of the starosta, carrying out tasks from the scope of government administration, competent due to the location of the zone may, with the consent of the governor, entrust the management management, including issuing administrative decisions in the first instances, the following matters relating to the scope of construction law concerning the area of the zone: issuing of a decision on a building permit, transfer of a building permit to another person, the decision on the loss of validity of a building permit, the acceptance of notifications of completion of construction, issuing of permits for the use of the construction object, granting a permit to change the use of the construction object or part of it, the order to carry out the control of the construction object and to request the presentation of the technical condition of the building object.

(2) At the request of the management board, the council of the municipality may, in view of the location of the zone, authorise the management to issue decisions on the establishment of conditions for the construction and development of land in areas situated in the zone.

Chapter 4

Authorisation for the establishment of economic activities in the area giving entitlement to the use of public aid

Article 16. [ Permit to conduct business activity in the zone] 1. The basis for the use of public aid granted in accordance with the Act is to permit the pursuit of an economic activity in the area of a given zone entitling to the use of public aid, hereinafter referred to as the "permit".

2. The permit shall specify the subject of the business activity and the conditions concerning in particular:

1) employment by the entrepreneur in conducting business activity in the zone for a specified period of time of a specified number of employees;

2) make by the entrepreneur in the area of the investment zone with a value in excess of a specified amount;

3) deadline for completion of the investment;

4) the maximum amount of eligible investment costs and the two-year eligible costs of the work;

5) the requirements referred to in art. 5 par. 3 and 4-where the investment will be carried out on land owned or perpetuating the perpetual entities other than those mentioned in the Article. 5 par. 1.

3. The permit may be granted if the establishment of the activity within the zone will contribute to the achievement of the objectives set out in the zone development plan referred to in art. 9.

4. The Minister responsible for the economic affairs shall grant, revoke and amend the authorisation. Withdrawal and amendment of the authorisation shall be subject to the conditions laid down in Article 4. 19 (1) 2 [ 1] -4.

5. The Minister responsible for economic affairs shall consult the Zone's opinion before the decision on the granting, revocation or amendment of the authorisation.

(6) The provisions of the Act of 14 June 1960 shall apply to the procedure for granting, reversing and amending the authorisation. -The Code of Administrative Procedure (Dz. U. of 2013 r. items 267, of late. zm.).

Article 17. [ Ways to exclude entrepreneurs who are authorised to do so] 1. The determination of the entrepreneurs who obtain the authorisation shall take place by invitation to tender or negotiations undertaken on the basis of a public invitation.

1a. The Minister responsible for the economy will determine, by means of regulation, the manner of carrying out, the rules and conditions of the tender or negotiations, as well as the criteria for assessing the intentions for economic ventures to be taken by the entrepreneurs on zone, separately for each zone, taking into account, in particular, the extent to which the size, object and economic nature of the economic activities planned by the operator in the zone and the conditions for their implementation will contribute to the achievement of the objectives of the zone set out in the plan area development.

2. (repealed)

3. (repealed)

Art. 17a. [ Submission of an application for public aid] 1. The application for public aid granted in accordance with the Act shall be submitted in the context of the invitation to tender or negotiations referred to in art. 17 para. 1.

2. The application for granting public aid, granted in accordance with the Act, may also be submitted to the minister competent for the affairs of the economy by a large entrepreneur within the meaning of art. 2 point 24 of Commission Regulation (EU) No 651/2014 of 17 June 2014. recognising certain types of aid as compatible with the internal market in application of Article 107 and 108 of the Treaty (Dz. Urz. EU L 187, 26.06.2014, p. 1), intending to take an economic venture on the ground referred to in art. 5 par. 3, not covered by the zone on the date of submission of the application. The trader's application shall be accompanied by a dossier demonstrating the incentive effect referred to in Article 4. 6 para. 3 of that Regulation. After confirmation of the incentive effect by the Minister responsible for economic affairs, the entrepreneur can start an economic venture on this land.

3. A large entrepreneur shall not be entitled to any claim in the event of the non-inclusion of the land referred to in paragraph 1. 2, to the zone or not to obtain a permit to operate an economic activity on that land.

Article 18. [ Control of the economic activities of the authorised entity] The Minister responsible for economic affairs shall perform the control of the economic activities carried out within the zone within the scope and under the rules laid down in Article 4. 57 and Chapter 5 of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2013 r. items 672, of late. zm.).

Article 19. [ Termination, withdrawal and limitation of the scope of the authorisation] 1. The permit shall expire on the expiry of the period for which the zone has been established.

2. (repealed)

3. The permit may be revoked or the scope or object of the activity specified in the permit may be limited if the entrepreneur:

(1) ceased to be authorised in the territory of the business zone for which it was authorised, or

2) grossly repeal the conditions set out in the permit, or

(3) has not remedsed the deficiencies identified in the course of the inspection referred to in Article 3 (3). 18, within the time limit for their removal as designated by the Minister responsible for economic affairs, or

(4) request the withdrawal of an authorisation or the restriction of the scope or object of the activity specified in the permit.

4. The Minister responsible for economic affairs may, at the request of the entrepreneur, after consulting the zone manager, amend the permit, with the change not being able to:

(1) relate to a reduction in the level of employment referred to in the authorisation on the date of issue, by more than 20%;

2) result in increased public aid;

(3) relate to the fulfilment of the requirements relating to the investments carried out on land owned or the use of perpetual entities other than those referred to in the Article. 5 par. 1.

5. The Minister responsible for the economic affairs shall determine the expiry of the authorisation at the request of the trader who did not use the public aid granted in accordance with the Act, on the basis of that permit or the entrepreneur who used the aid public granted in accordance with the law and met all the conditions stipulated in the permit and the conditions for the provision of public aid, referred to in the provisions issued on the basis of art. 4 par. 4.

6. The application referred to in paragraph 1. 5, the entrepreneur shall include a statement on the non-use of public aid granted in accordance with the Act, on the basis of the authorisation, the application of which concerns or a declaration of the implementation of the conditions for the grant of the public assistance referred to in the paragraph. 5.

7. The statement referred to in the paragraph. 6, it consists of a rigorous criminal liability for making false statements. The applicant shall be obliged to enter in it the clause of the following text: "I am aware of the criminal responsibility for making a false statement." This clause replaces instructing the body of criminal responsibility for making false statements.

Art. 19a. (repealed)

Article 20. [ Takeover by the management of parts of tasks belonging to the Minister responsible for economic affairs] 1. The Minister responsible for economic affairs may, by way of regulation, entrust the Management Board:

1. giving, on his behalf, the authorisations referred to in art. 16 ust. 1,

2) performing, on his behalf, the control of the implementation of permit conditions

-having regard to the need to ensure that the zone operates

1a. The authorisations referred to in paragraph 1. 1, the manager shall issue a decision by decision.

2. In the case of entrusting the implementation of the current inspection referred to in the paragraph. Article 1 (2) is authorised to carry out the checking operations provided for by the concession authority in the rules on business concessions to the extent set out in the Regulation referred to in paragraph 1. 1.

3. The Management Board shall immediately inform the Minister responsible for the economic affairs of the economy of the circumstances referred to in Article 3. 19 (1) 3, and may apply to the minister responsible for the economy with a request to withdraw the permit, to limit its scope or to the subject of the activity specified in the permit.

Chapter 5

Amendments to the provisions in force. Transitional and final provisions

Article 21. (bypassed)

Article 22. (bypassed)

Article 23. (bypassed)

Article 24. [ The management company formed from the transformation of the state-owned company] 1. From the date of entry into force of the provisions referred to in art. 4 par. 1, the Minister responsible for the Treasury shall take over the activities and powers in relation to the company established before that date on behalf of the State Treasury by another governmental authority, with the fact that the share is available or shares owned by the State Treasury of such a company resulting from the transformation of the State-owned enterprise on the basis of the Act of 13 July 1990. on the privatisation of SOEs (Dz. U. Nr. 51, pos. 298, with late-night data. zm.) [ 2] , Decides on the Minister responsible for the Treasury, after consulting the Minister responsible for the economic affairs.

(2) Article 2 (2) of the Law on the Privatisation of SOEs of the management company does not apply to the established company. 17, art. 19 (1) 1 second sentence, art. 23 (1) 1-3, art. 24, 28, and 29 the law on the privatisation of state-owned enterprises

3. The body of the governmental administration competent in matters of land management with regard to land owned by the State Treasury or the mayor (mayor, president of the city) with regard to land owned by the municipality may bring to the company which is the management of the ownership of the land of which the company is redeemable or of the land which has remained in the use of a perpetuated public enterprise liquidated for the purpose of bringing an undertaking or an organised part of the property companies to the company. The transfer of the ownership of the land which remained in the use of the revered liquidated state-owned enterprise is in agreement with the company's founding body. In the cases referred to in this paragraph, the right of perpetual usuup shall terminate when the land ownership is transferred to the management company. The Minister responsible for the Treasury shall represent the State Treasury in the management company for the rights of shares covered by the State Treasury in exchange for the land property rights lodged in the manner prescribed in this paragraph.

Article 25. [ Exemption from Treasury fee] 1. The management shall be exempt from the tax charge for the acquisition or disposal of rights to immovable property situated within the zone.

2. The Council of Ministers in the regulation referred to in art. 4 par. 1, may exempt from corporate income tax the income of the manager in the part of the expenditure incurred in the fiscal year or the year following it for the purposes of developing the zone, including the acquisition by the manager of the property or other items serving the the establishment of economic activities in the zone and the modernisation and extension of the economic and technical infrastructure within the zone.

Article 26. [ Duties Of The Council Of Ministers] The Council of Ministers shall present to the Sejm information on the implementation of the Act, together with a report on implementation of the

Article 27. [ Entry into force] The Act shall enter into force after 30 days from the day of the announcement, except for the provision of Art. 15, which shall enter into force on 1 January 1995.

[ 1] Paragraph 2 repealed by Article 3. 1 point 6 (a) (b) the Act of 2 October 2003. to amend the Act on Special Economic Zones and certain laws (Dz. U. No 188, pos. 1840), which entered into force on 1 May 2004.

[ 2] The Act lost power on the basis of art. 74 of the Act of 30 August 1996. on the commercialisation and privatisation of SOEs (Dz. U. No 118, pos. 561), which entered into force on 8 January 1997.