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Regulation Of The Council Of Ministers Of 7 August 2008 On The State Aid Granted Reports, Information On The Award Of Such Assistance And The Reports About The Backlog Of Entrepreneurs In The Payments Of Benefits Due To The Finance Sector

Original Language Title: ROZPORZĄDZENIE RADY MINISTRÓW z dnia 7 sierpnia 2008 r. w sprawie sprawozdań o udzielonej pomocy publicznej, informacji o nieudzieleniu takiej pomocy oraz sprawozdań o zaległościach przedsiębiorców we wpłatach świadczeń należnych na rzecz sektora finansów

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REGULATION
THE COUNCIL OF MINISTERS

of 7 August 2008

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

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

§ 1. The Regulation shall specify:

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

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

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

4) reporting periods;

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

6) models of the reports forms;

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

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

1. the name of the granting authority;

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

(3) the category of the aid provider;

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

5) (repealed);

6) the legal basis of the aid granted;

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

8) the date of granting of the aid

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

(10) the legal form of the aid beneficiary;

(11) size of the aid beneficiary;

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

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

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

(15) the nominal value of the aid;

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

(17) the form of aid;

18. the purpose of the aid;

(19) the source of the aid;

20) day of implementation of payment or day of reimbursement of part of the aid;

21) the value of the payment or the value of the returned aid part.

1a. (repealed).

1b. The information referred to in paragraph 1. 1 points 20 and 21, shall be provided only where the aid is granted in the form of grants, refunds or compensation under the Law of 28 March 2003. o Rail transport (Dz. U. of 2013 r. items 1594, as of late. zm.), ustawy z dnia 20 czerwca 1992 r. of entitlement to reduced journeys by public collective transport (Dz. U. 2012 r. items 1138 and 2013 items 1421 and 1650) or the Act of 16 December 2010. public transport by collective transport (Dz. U. of 2011 r. Nr 5, pos. 13, of late. zm.).

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

§ 3. 1. [ 1] In the case of a notified aid scheme for regional aid, the value of which exceeds the equivalent of EUR 3 million, in addition to the report referred to in Paragraph 2 (2) of the EC-paragraph of Article 2 (2) of the EC The following information shall be transmitted by the aid provider to the following information:

1) the designation of the aid scheme;

2. the name and address of the website of the granting authority;

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

4) the tax identification number (NIP) of the aid beneficiary and the names of the entrepreneurs associated with it within the meaning of the Article. 3 para. 3 of Annex I to 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);

5) the size of the aid beneficiary;

6) symbol of the region (NTS 2), in which the investment or activity is carried out;

7. regional aid status;

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

(9) the amount of aid expressed in gross grant equivalent;

10) form of aid;

(11) the date on which the aid

12. the objective of the aid;

(13) the legal basis for the aid.

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

§ 3a. [ 2] (repealed).

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

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

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

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

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

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

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

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

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

§ 6. 1. (repealed).

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

2a. (lost power).

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

4. (repealed).

§ 7. [ 3] The aid granting operator shall draw up and transmit the report referred to in paragraph 3 within 14 days of the date on which the aid was granted.

§ 8. [ 4] An entity which has not granted any aid in any given calendar year shall draw up an indication of the non-granting of the aid referred to in paragraph 1 (2) for the calendar year concerned and shall transmit it within 7 days of the end of the calendar year.

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

2. (repealed).

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

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

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

4. (repealed).

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

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

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

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

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


Annex 1. [ MODEL-PUBLIC AID REPORT]

Annexes to Regulation of the Council of Ministers
of 7 August 2008

Annex No 1

MODEL- REPORT ON PUBLIC AID [ 5]

infoRgrafika

Statement of report

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

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

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

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

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

All information concerning the beneficiary of the aid, such as the name, legal form, size, NIP, territorial ID of the municipality in which it is established or the place of residence, the class of activity of the PKD, shall be given as at the date of the granting of the aid. help.

TABLE

Note: It is possible to combine the elements forming the legal basis for the grant of the aid, which must be entered in the individual columns of the table as shown below.

Legal basis-basic information

Legal basis-specific information

2a

2b

2c

3a

3b

3c

Law Code

Law

none *

none *

none *

Law Code

Law

implementing act

implementing act provision

none *

Law Code

Law

implementing act

implementing act provision

Decision/Resolution/Contract-symbol

Law Code

Law

none *

none *

Decision/Resolution/Contract-symbol

* In the absence of any implementing act, decisions, resolutions and contracts, the term "none" shall be entered.

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

Title of Law

Code

1

2

Budget Act (for subsequent years)

1.1

Act of 29 August 1997. -Tax Ordinance

1.2

Law of 15 February 1992 o Corporate Income Tax

1.3

Act of 26 July 1991. o personal income tax

1.4

Law of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities

1.6

Law of 27 April 2001. -Environmental law

1.7

Law of 14 December 2012 o waste

1.8

Act of 20 October 1994 o Special Economic Zones

1.10

Act of 12 January 1991. about taxes and local charges

1.11

Law of 8 May 1997 about the guarantees and guarantees provided by the State Treasury and certain legal entities

1.13

Act of 7 July 1994 o guaranteed by the Treasury of export insurance

1.14

Law of 21 August 1997. about real estate

1.15

Law of 5 January 1995 concerning the payment of interest on certain bank loans

1.18

Law of 13 October 1998. o social security system

1.22

Law of 27 August 2009. on public finances

1.24

Law of 13 July 2006 o protection of employees ' claims in the event of the employer's insolvency

1.25

Law of 30 August 1996 o commercialisation and privatization

1.29

Act of 13 November 2003. on the income of local government units

1.30

Act of 7 October 1999 to support the restructuring of industrial defensive potential and technical modernization of the Armed Forces of the Republic of Poland

1.31

Law of 14 July 2000. restructuring the financial restructuring of sulphur mining

1.33

Act of 8 September 2000. on the commercialisation, restructuring and privatisation of the state-owned enterprise "Polskie Koleje Państwowe"

1.34

Act of 9 November 2000 o Establishment of the Polish Agency for Enterprise Development

1.36

Law of 20 December 1996 o seaports and seapports

1.37

Act of 28 March 2003. o Rail transport

1.40

Law of 13 June 2013 about the economy of packaging and packaging waste

1.42

Act of 11 May 2001 about the obligations of entrepreneurs in the management of certain waste and of the product fee

1.43

Law of 25 September 1981. o State enterprises

1.44

Act of 19 October 1991. on the management of agricultural real estate Treasury

1.45

Law of 24 August 2001 on the restructuring of the steel industry

1.51

Act of 30 August 2002 the restructuring of certain public-law debts from entrepreneurs

1.52

Law of 8 August 1996 on the rules of exercise of the powers conferred on the State Treasury

1.53

Act of 20 April 2004. o promotion of employment and labour market institutions

1.54

Law of 7 September 2007. on the operation of hard coal mining

1.55

Act of 30 October 2002 o public aid to entrepreneurs of particular importance to the labour market

1.56

Act of 23 November 2012 -Postal law

1.57

Act of 20 November 1998. a flat-rate income tax on certain income from natural persons

1.58

Law of 9 September 2000 o tax on civil-law activities

1.59

Act of 30 October 2002 o forestry tax

1.61

Act of 19 March 2004. -Customs law

1.62

Law of 6 December 2008. o Excise duty

1.64

Act of 11 March 2004. o Tax on goods and services

1.65

Act of 20 April 2004. o National Development Plan

1.66

Act of 20 June 1992. with entitlement to reduced public transport by means of collective transport

1.67

Act of 8 March 1990. o Local Government

1.68

Act of 30 August 1991. o health care facilities

1.69

Act of 2 October 2003. to amend the Act on Special Economic Zones and certain laws

1.70

Law of 3 March 2005 concerning the payment of contracts for the construction of certain types of sea vessels

1.71

Act of 17 June 1966. on enforcement proceedings in the administration

1.72

Act of 19 November 2009. o Gambling games

1.73

Act of 30 May 2008 of certain forms of support for innovative activities

1.74

Act of 30 April 2010. on the principles of financing science

1.75

Law of 6 December 2006 on the principles of development policy

1.76

Law of 3 July 2002 -Aviation law

1.77

Law of 24 August 2006 o Tonnage tax

1.78

Law of 8 December 2006 o Polish Air Navigation Agency

1.79

Law of 16 December 2005 o Railway Fund

1.80

Act of 27 October 1994 on toll motorways and on the National Road Fund

1.81

Law of 28 October 2002 o Inland Navigation Fund and Reserve Fund

1.82

Act of 31 January 1989. on the financial economy of public undertakings

1.83

Law of 1 December 1995 about income payments made by one-person companies of the State Treasury

1.84

Law of 12 December 2013 o foreigners

1.85

Law of 27 April 2006. o social cooperatives

1.86

Act of 23 April 1964 -Civil Code

1.87

Law of 28 August 1997. employment of persons deprived of liberty

1.88

Law of 15 September 2000. -Commercial Companies Code

1.89

Act of 23 July 2003. o protection of monuments and protection of monuments

1.90

Law of 4 March 2005 o National Capital Fund

1.91

Law of 30 June 2005. of cinematography

1.92

Act of 30 April 2010. o National Centre for Research and Development

1.93

Act of 30 April 2010. o National Science Centre

1.94

Act of 29 June 2007. On the basis of the rules for covering the costs of manufacturers

in connection with the early termination of long-term power and energy sales contracts

electrical

1.95

Law of 12 February 2009 to provide support by the Treasury to financial institutions

1.96

Law of 1 July 2009 of mitigating the effects of the economic crisis for workers and entrepreneurs

1.97

Act of 23 October 1987 o State-owned enterprise "Airports"

1.98

Law of 25 July 2008. with special arrangements for taxpayers obtaining certain revenues outside the territory of the Republic of Poland

1.99

Act of 25 October 1991. o organize and conduct cultural activities

2.00

Law of 3 February 1995 on the protection of agricultural and forestry land

2.01

Law of 13 June 2003. o social employment

2.02

Act of 15 November 1984 o Agricultural tax

2.03

Act of 29 July 2005 o conversion of the right of perpetual usuallure to the right of property

2.04

Act of 26 October 1982 o upbringing in sobriety and counteracting alcoholism

2.05

Act of 9 November 2000 o repatriation

2.06

Law of 6 September 2001 o road transport

2.07

Act of 7 September 1991. o system of education

2.08

Law of 28 September 1991. Forest

2.09

Law of 10 June 1994 on the development of the State Treasury acquired from the troops of the Russian Federation

2.10

Law of 20 December 1996 o municipal economy

2.11

Law of 16 September 2011. specific solutions related to the removal of flooding effects

2.12

Law of 11 August 2001 with special rules for the reconstruction, renovation and demolition of construction works destroyed or damaged by the operation of the resin

2.13

Law of 12 August 2010. to support entrepreneurs affected by the 2010 floods.

2.14

Act of 17 November 1964 -Code of Civil Procedure

2.15

Law of 20 February 2015 to support rural development with the contribution of the European Agricultural Fund for Rural Development under the Rural Development Programme for the period 2014-2020

2.16

Law of 9 May 2008 o Agency for Restructuring And Modernisation of Agriculture

2.17

Law of 21 November 2008. o support thermomodernisation and refurbishing

2.18

Law of 16 April 2004. o Nature conservation

2.19

Act of 24 April 2003. about the activity of the public benefit and about the volunteer

2.20

Law of 5 June 1998. o self-government of the voivodship

2.21

Law of 16 December 2010. o public collective transport

2.22

Act of 9 November 2012 of the remission of claims arising from unpaid contributions by non-agricultural persons

2.23

Act of 29 December 1992. o Radiofonia and Television

2.24

Law of 16 February 2007. on the protection of competition and consumers

2.25

Law of 30 August 2013 of a subsidy to be granted to certain entities

2.26

Act of 11 October 2013 specific solutions relating to the protection of jobs

2.27

Law of 28 April 2011. Greenhouse gas emission allowance trading scheme

2.28

Law of 10 April 1997. -Energy law

2.29

Law of 11 July 2014 on the principles of implementation of cohesion policy programmes financed in the financial perspective 2014-2020

2.30

Law of 24 April 2009 o batteries and accumulators

2.31

Law of 15 May 2015 -Restructuring law

2.32

other statutes

9.99

Col 2b -Legal basis-basic information-if the aid has been granted on the basis of a law which is not covered by codes 1.1 to 2.32, and code 9.99 has been selected, then in column 2b, the following shall be indicated: date of act and title of the act; and The year (number) and the position of the Set log in which the record was published.

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

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

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

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

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

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

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

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

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

-unless the separate provisions provide otherwise.

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

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

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

Description

Code

State Enterprise

1.A

one-man company of the State Treasury

1.B

single-person company of local government within the meaning of the Act

1.C

of 20 December 1996 of the municipal economy (Dz. U. of 2011 r. Nr 45, poz. 236, with late. zm.)

a joint-stock company or a limited liability company, in relation to

1.D

of which the State Treasury, the local government unit, the company

state-owned or one-man Treasury companies are entities which

have rights, such as the parent undertaking within the meaning of the provisions

the Act of 16 February 2007. on the protection of competition and consumers (Dz. U. of 2015 items 184)

public finance sector within the meaning of the provisions of the Act

1.E

of 27 August 2009 on public finances (Dz. U. of 2013 r. items 885, as late. zm.)

the beneficiary of the aid not falling within the category of code 1.A to 1.E

2

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

Description *

Code

Micro enterprise

0

small enterprise

1

medium enterprise

2

non-category company with a code of 0 to 2

3

* Within the meaning of the provisions of Annex No 1 to 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).

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

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

Example:

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

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

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

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

Col 13 -Value of the gross aid-must be presented as the gross grant equivalent calculated in accordance with the Regulation of the Council of Ministers of 11 August 2004. on the detailed way of calculating the value of public aid granted in various forms (Dz. U. Nr 194, pos. 1983, with late. zm.).

The nominal value of the aid shall be equal to the gross aid value, inter alia, in the case of a one-off grant, exemption from tax. On the other hand, the nominal value of the aid significantly exceeds the gross aid amount, inter alia, in the case of a preferential loan, a deferral of payment of the tax or a guarantee. The nominal value of the aid in principle is not lower than the gross aid value.

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

Form of aid

Code

1

2

GRANTS

grant and other non-repayable benefits

A1.1

subsidies for bank loans (direct to entrepreneurs)

A1.2

other expenses related to the functioning of the budget units or the implementation of their statutory tasks

A1.3

Refund

A1.4

compensation

A1.5

EXEMPTIONS, RELIEF, DECOMMITMENTS

exemption from tax

A2.1

tax deduction

A2.2

reduction or reduction resulting in a reduction in the tax base or the amount of the tax

A2.3

reduction of the fee

A2.4

exemption from charge

A2.5

no tax collection

A2.6

no collection of the levy

A2.7

cancellation in full or in part of tax arrears including interest

A2.8

depreciation in whole or in part of the interest on tax arrears

A2.9

cancellation of the fee (contributions, contributions)

A2.10

remission in full or in part of interest for late payment of the fee (premiums, contributions, penalties)

A2.11

penalty waiver

A2.12

commissioning of property owned by the State Treasury or local government units or their relationships on conditions which are more favourable to the entrepreneur from offered on the market

A2.13

divestment of property owned by the State Treasury or local government units or their compounds on conditions which are more favourable than those offered on the market

A2.14

cancellation of execution costs

A2.15

one-time amortization

A2.16

cancellation of costs of the court process

A2.17

CAPITALIZATION AND INVESTMENT SUBSIDIES

capital injection

B1.1

conversion of receivables into shares or shares

B2.1

PREFERENTIAL LOANS

Preferential loan

C1.1

preferential credit

C1.2

bank loan interest-rate subsidies (for banks)

C1.3

conditionally waived loans

C1.4

DROOPING, SOLUTION FOR THE

deferral of tax payment

C2.1

deferral of payment of tax arrears or tax arrears with interest

C2.1.2

the distribution of the tax payment

C2.2

Payment of tax arrears or tax arrears and interest on instalments

C2.3.1

deferral of payment of the fee (contributions, contributions)

C2.4

deferral of payment of outstanding fee (contributions, contributions, penalties) or overdue fee (contributions, contributions, penalties) with interest

C2.4.1

Payment of the fee (contributions, contributions)

C2.5

Payment of outstanding fees (contributions, contributions, penalties) or outstanding fees (contributions, contributions, penalties), including interest

C2.5.1

deferral of payment of the sentence

C2.6

Penalty payment

C2.7

Distribution of execution costs

C2.8

Interest payments

C2.9

deferral of payment of enforcement costs

C2.10

deferral of interest payment

C2.11

deferral of payment of legal process costs

C2.12

the payment of the costs of the legal process

C2.13

GUARANTEES AND GUARANTEES

surety

D1.1

warranty

D1.2

OTHER

E

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

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

In the case of aid de minimis :

Description

Code

help de minimis

e1

help de minimis in the road transport sector granted in accordance with Commission Regulation (EC) No 1998/2006 and aid de minimis in the road transport sector for goods granted in accordance with Commission Regulation (EC) No 1407/2013

e1t

help de minimis providing compensation for the implementation of services of general economic interest in accordance with Commission Regulation (EC) No 360/2012

e1c

In the case of aid other than de minimis :

Description

Code

1

2

A. HORIZONTAL AID

Aid for research and development and innovation

Aid for research and development projects: basic research

a1.1.1

Aid for research and development projects: industrial research

a1.1.2

Aid for research and development projects: experimental development

a1.1.3

aid to small and medium-sized enterprises to promote innovation

a1.2

aid for feasibility studies

a1.3

Assistance for process and organisational innovation

a1.4

Support for innovation clusters

a1.7

investment aid for research infrastructure

a1.9

aid for research and development in the fisheries and aquaculture sector

a1.10

Aid for environmental protection and energy objectives

investment aid enabling companies to adapt to EU standards (in accordance with Annex XII of the Treaty of Accession of the Republic of Poland to the European Union), application of stricter standards than EU standards for protection the environment or raising the level of environmental protection in the absence of Union standards

a2.1

aid for early adaptation of enterprises to future EU standards

a2.3

investment aid for measures in support of energy efficiency

a2.4

investment aid for projects in support of energy efficiency in buildings

a2.4.1

Aid for high-efficiency cogeneration

a2.5

investment aid for the promotion of energy from renewable sources

a2.6.1

operating aid for the promotion of energy from renewable sources

a2.6.2

operating aid for the promotion of energy from renewable sources in small-scale installations

a2.6.3

help for environmental research

a2.7

aid in the form of tax relief for environmental protection under Directive 2003 /96/EC

a2.8

aid in the form of tax relief for renewable energy sources

a2.8.1

Investment aid for an energy-efficient district heating and cooling system

a2.9

Aid for waste management

a2.10

investment aid for rehabilitating contaminated sites

a2.11

Aid for the relocation of undertakings

a2.12

aid in the form of greenhouse gas emission allocation schemes

a2.13

Aid for the capture and storage of carbon dioxide

a2.14

investment aid for energy infrastructure

a2.15

aid for ensuring the sufficiency of generation capacity

a2.16

Aid to small and medium-sized enterprises

investment aid

a3

Assistance for consultancy services

a5

aid for participation in fairs

a6

assistance for participation in projects within the framework of the European Territorial Cooperation

a25

Assistance to disadvantaged and disabled workers

aid in the form of wage subsidies for the recruitment of disadvantaged workers

a11

aid for the compensation of the costs of support provided to workers in a particularly disadvantaged situation

a11.1

aid in the form of subsidisation of salaries for the recruitment of disabled workers

a12

aid for the compensation of additional costs related to the employment of disabled workers

a13

Training aid

a14

Rescue aid

a15

Restructuring aid

a16

Temporary restructuring aid

a16.1

Aid to make good the damage caused by natural disasters or other exceptional occurrences

a17

Aid to prevent or eliminate serious disturbance in a cross-sectoral economy

a18

Assistance for the support of national entrepreneurs operating in the framework of an economic project undertaken in the European interest

a19

Aid to promote culture and heritage conservation

a20

Aid of a social character for individual consumers

a21

Aid in the form of risk capital

a22

Aid for access to finance for small and medium-sized enterprises

aid for risk financing

a22.1

aid for start-ups

a22.2

Aid for alternative platforms specialising in small and medium-sized enterprises

a22.3

aid for recognition costs

a22.4

Aid to facilitate the development of certain economic activities or of certain economic areas, in so far as it does not adversely affect trading conditions to an extent contrary to the internal market

a23

Investment aid for local infrastructure

a26

Aid for sporting and recreational activities

a27

B. REGIONAL AID

investment aid

b1

operating aid

b4

Regional aid for urban development

b6

C. OTHER DESTINATION

aid which constitutes compensation for the provision of services of general economic interest or compensation for the implementation of public services in the land transport sector

c5

D. ASSISTANCE IN THE SECTORS-Special Purpose

COAL MINING SECTOR

aid for emergency costs

d3.1

Shutdown Help

d3.2

TRANSPORT SECTOR

MARITIME NAVIGATION

investment aid

d4.1

aid for improving competitiveness

d4.2

aid for the repatriation of seafarers

d4.3

assistance in support of Short Sea Shipping

d4.4

AVIATION

investment aid in favour of airports

d5.1

Start-up aid for aviation companies

d5.3

operating aid for airports

d5.4

aid of a social character for individual consumers

d5.5

RAILWAY SECTOR

regional aid for the purchase or modernisation of rolling stock

d6.1

aid to cancel debts

d6.2

aid for coordination of transport

d6.3

MULTIMODAL AND INTERMODAL TRANSPORT

d7

OTHER AID IN THE TRANSPORT SECTOR

T

ENERGY SECTOR

aid to cover the costs incurred by the generators in connection with the early termination of the long-term contracts for the sale of electricity and electricity

d8

CINEMATOGRAPHY SECTOR

aid for cinematography and other audiovisual projects

d9

TELECOMMUNICATIONS SECTOR

d10

BANKING SECTOR

d11

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

Col. 16 -Origin of aid: the code indicating the origin of the aid measures must be provided.

Description

Code

measures taken from national sources

A

measures taken from foreign sources

B

measures from both domestic and foreign sources

AB

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

Col. 18 -The value of the payment/Value of the reimbursed part of the aid-indicate the amount of the funds transferred to the beneficiary under the contract or decision in a single tranche or the value of the returned part of the aid (without interest) entered in the form of the aid minus. Whenever there is a payment or reimbursement of the part of the aid, the public aid report shall be completed by entering the relevant information in columns 17 and 18 (further information shall be added and not replaced by the previous information).

Annex 2. [ MODEL-REPORT ON THE NOTIFIED AID SCHEME OF REGIONAL AID, THE VALUE OF WHICH EXCEEDS THE EQUIVALENT OF 3 MILLION EURO]

Annex No 2

MODEL- REPORT ON AID GRANTED UNDER THE NOTIFIED REGIONAL AID SCHEME, THE VALUE OF WHICH EXCEEDS THE EQUIVALENT OF EUR 3 MILLION [ 6]

infoRgrafika

infoRgrafika

Explanatory notes:

1 The size of the aid beneficiary should be established in accordance with Annex I to 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).

2 State the designation of the region at level 2 (voivodship), granted in a manner determined in accordance with the Regulation of the Council of Ministers of 14 November 2007. on the establishment of the Nomenclature of Territorial Units for Statistical Purpoints (NTS) (Dz. U. Nr 214, pos. 1573, of late. zm.).

3 Article 107 (1) 3 lithium and the Treaty on the Functioning of the European Union (status "A"), Article 107 (1) 3 lithium c of the Treaty on the Functioning of the European Union (status 'C'), areas not covered by the support, i.e. ineligible for regional aid (status 'N').

4 The activity class specified in accordance with the Regulation of the Council of Ministers of 24 December 2007 should be provided. on the Polish Classification of Activities (PKD) (Dz. U. No 251, pos. 1885, with late. zm.), in connection with which the beneficiary of the aid received aid.

5 The gross grant equivalent has to be calculated in accordance with the Regulation of the Council of Ministers of 11 August 2004. on the detailed way of calculating the value of public aid granted in various forms (Dz. U. Nr 194, pos. 1983, with late. zm.).

6 In the case of aid granted in various forms, the value of the aid granted should be divided accordingly.

7 Where applicable, the number of the decision of the European Commission approving the method for calculating the gross grant equivalent should be given.

8 Tax advantage is an omission of tax collection, remission in whole or in part of tax arrears (including interest), remission in whole or in part of interest from tax arrears, deferral of tax payment, deferral of the term the payment of the tax arrears (including interest), the payment to the instalments of the tax payment, the payment to the instalment of the payment of the tax arrears (including interest), the payment to the interest rate, the deferral of the payment of interest payments.

9 Tax credit within the meaning of § 4 point 2 of the Regulation of the Council of Ministers of 11 August 2004. on the detailed calculation of the value of the public aid granted in various forms.

10 A description of the expected positive impact on a given region/sector (e.g. the number of jobs created or protected, the development of research activities, and innovative).

11 All legislative acts and documents constituting the legal basis for the granting of the aid should be provided, i.e. law, executive act, decision, resolution, agreement.

Annex 2a. [ (repealed)]

Annex 2a

(repealed) [ 7]

Annex 3. [ MODEL-INFORMATION ON NON-PUBLIC AID DURING THE RELEVANT TIME PERIOD]

Annex No 3

MODEL- INFORMATION ON THE NON-AWARD OF PUBLIC AID DURING THE RELEVANT TIME

infoRgrafika

infoRgrafika

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

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

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

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

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

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

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

Territorial designation of the voivodship:

02 Voivodship dolnośląskie

04 Voivodship Kujawsko-Pomorskie

06 Lubelskie Voivodship

08 lubuskie voivodship

10 Łódź Voivodship

12 Malopolskie Voivodship

14 voivodship mazowieckie

16 opolskie voivodship

18 Voivodship podkarpackie

20 Podlaskie Voivodship

22 pomorskie voivodship

24 Śląskie Voivodship

26 Świętokrzyskie Voivodship

28 Warmińsko-mazurskie Voivodship

30 Voivodship wielkopolskie

32 Zachodniopomorskie Voivodship

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

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

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

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

Notes:

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

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

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

[ 1] § 3 (3) 1 in the wording established by § 1 point 1 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474). The amendment came into force on 10 October 2015.

On the basis of § 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474) § 3 ust. 1 in the version set by the abovementioned the Regulation shall apply for the first time to the reports referred to in § 2 (1). 1 and § 3 (3) 1 of this Regulation, containing information on public aid granted since the entry into force of this Regulation and information on the non-granting of aid for 2015.

[ 2] § 3a repealed by § 1 item 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474). The amendment came into force on 10 October 2015.

On the basis of § 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474) § 3a as set out by the above mentioned above the Regulation shall apply for the first time to the reports referred to in § 2 (1). 1 and § 3 (3) 1 of this Regulation, containing information on public aid granted since the entry into force of this Regulation and information on the non-granting of aid for 2015.

[ 3] § 7 in the wording established by § 1 point 3 of the Regulation of the Council of Ministers of 7 August 2015 amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474). The amendment came into force on 10 October 2015.

On the basis of § 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474) § 7 as set out by the above mentioned the Regulation shall apply for the first time to the reports referred to in § 2 (1). 1 and § 3 (3) 1 of this Regulation, containing information on public aid granted since the entry into force of this Regulation and information on the non-granting of aid for 2015.

[ 4] § 8 in the wording set by § 1 item 3 of the Regulation of the Council of Ministers of 7 August 2015 amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474). The amendment came into force on 10 October 2015.

On the basis of § 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474) § 8 as set out by the above mentioned the Regulation shall apply for the first time to the reports referred to in § 2 (1). 1 and § 3 (3) 1 of this Regulation, containing information on public aid granted since the entry into force of this Regulation and information on the non-granting of aid for 2015.

[ 5] Annex No 1 as set out by § 1 item 4 of the Regulation of the Council of Ministers of 7 August 2015 amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474). The amendment came into force on 10 October 2015.

On the basis of § 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474) Annex No 1 as set out by the above mentioned above the Regulation shall apply for the first time to the reports referred to in § 2 (1). 1 and § 3 (3) 1 of this Regulation, containing information on public aid granted since the entry into force of this Regulation and information on the non-granting of aid for 2015.

[ 6] Annex No 2 as set out by § 1 item 4 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474). The amendment came into force on 10 October 2015.

On the basis of § 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474) Annex No 2 as set out by the above mentioned above the Regulation shall apply for the first time to the reports referred to in § 2 (1). 1 and § 3 (3) 1 of this Regulation, containing information on public aid granted since the entry into force of this Regulation and information on the non-granting of aid for 2015.

[ 7] Annex 2a, repealed by § 1 item 5 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474). The amendment came into force on 10 October 2015.

On the basis of § 2 of the Regulation of the Council of Ministers of 7 August 2015. amending the Regulation on public aid reports, information on the failure to grant such aid and reports on the arrears of entrepreneurs in the payment of benefits payable to the public finance sector (Journal of Laws pos. 1474) Annex No 2a, as set out by the above mentioned above. the Regulation shall apply for the first time to the reports referred to in § 2 (1). 1 and § 3 (3) 1 of this Regulation, containing information on public aid granted since the entry into force of this Regulation and information on the non-granting of aid for 2015.