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

Read the untranslated law here: http://www.infor.pl/akt-prawny/512543,rozporzadzenie-rady-ministrow-w-sprawie-sprawozdan-o-udzielonej-pomocy-publicznej-informacji-o-nieudzieleniu-takiej-pomocy-oraz-sprawozdan-o-zaleglosciach-przedsiebiorcow-we-wplatach-swiadczen-nalezny.html

On the basis of article. 35 paragraph 1 of the Act of 30 April 2004 on proceedings in cases concerning public assistance (Journal of laws of 2007 # 59, item 404, as amended) are managed as follows: § 1. The regulation defines: 1) the scope of reports of public aid, hereinafter referred to as "using" referred to in article 1. 32 paragraph 1. 1 of the Act of 30 April 2004 on proceedings in cases involving public aid, hereinafter referred to as "the Act";

2) the scope of the information to award aid referred to in article 1. 32 paragraph 1. 1 of the Act;

3) the scope of the reporting backlog of entrepreneurs in the payments of benefits due to the public finance sector, referred to in article 1. 34 para. 1 of the Act;

4) reporting periods;

5) deadlines for submission of reports and the information referred to in paragraphs 1 to 3, including deadlines for some of the updated reports;

6) model forms reports;

7) form the information referred to in paragraph 2.

§ 2. 1. In the reports of the aid is given the following information: 1) the name of the entity providing the aid;

2) tax identification number of the assisting party (NIP);

3) category of the granting authority;

4) address of the granting authority;

5) (repealed);

6) the legal basis for the aid;

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

8) a day to help;

9) first and last name or the name of the beneficiary of the aid;

10) legal form of the aid beneficiary;

11) the volume of the aid beneficiary;

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

13) territorial ID municipality, in the area where the beneficiary has his habitual residence;

14) class of business, as determined in accordance with the regulation of the Council of Ministers of 24 December 2007 on the Polish classification of activities (PKD) (Journal of laws No. 251, item 1885. and 2009 # 59, item 489), in connection with which the beneficiary of the aid has help;

15) the nominal amount of the aid;

16) value of the aid expressed gross grant equivalent;

17) form of assistance;

18) the purpose of the aid;

19) source of origin;

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

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

1a. (repealed).

1B. The information referred to in paragraph 1. 1 paragraphs 20 and 21, shall be given only if the aid is granted in the form of grants, refund or compensation under the Act of 28 March 2003 on railway transport (OJ of 2013.1594, as amended), the Act of 20 June 1992 on concessionary public public transport (OJ of 2012.1138, and from 2013.1421 and 1650) or of the law of December 16, 2010 by public transport (OJ of 2011 No. 5, item 13, as amended).

2. The reports referred to in paragraph 1. 1, shall be made on a form, a specimen of which are defined in annex 1 to the regulation.

§ 3. 1. [1] for granted under the notified scheme of regional aid, whose value exceeds the equivalent of 3 million euro, in addition to the report referred to in § 2. 1, donor aid passes the report containing the following information: 1) designation of an aid scheme;

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

3) first and last name or the name of the beneficiary of the aid;

4) taxpayer identification number (Tin) the beneficiary of the aid and the names of businesses with it associated within the meaning of article 3. 3 paragraphs 1 and 2. 3 of annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aid compatible with the internal market pursuant to art. 107 and 108 of the Treaty (OJ. EU L 187 of 26.06.2014, p. 1);

5) the size of the aid beneficiary;

6) symbol of the region (NUTS 2), which is the investment or business;

7) regional aid status;

8) kind-of-activity class of the aid beneficiary referred to in accordance with the regulation of the Council of Ministers of 24 December 2007 on the Polish classification of activities (PKD), in connection with which the beneficiary of the aid has help;

9) value of the aid expressed gross grant equivalent;

10) form of assistance;

11) day to help;

12) the objective of the aid;

13) the legal basis for the granting of the aid.

2. The reports referred to in paragraph 1. 1, shall be made on a form, a specimen of which are defined in annex 2 to the regulation.

§ 3a. [2] (repealed).

§ 4. 1. the information referred to in § 1, paragraph 2, shall be: name, registered office, tax identification number (NIP) and category entity authorized to provide assistance, and an indication of the calendar year for which the information shall be drawn up.

2. The information referred to in paragraph 1. 1, shall be made on a form, a specimen of which set out in the annex 3 to this regulation.

§ 5. 1. The reports referred to in § 1, paragraph 3, the following information shall be: 1) the name of the competent authority for the collection of debts;

2) tax identification number of the competent authority for the collection of receivables (d & c);

3) name and the ID of the territorial State, on whose territory extends to the territorial jurisdiction of the competent authority for the collection of debts;

4) an indication of the calendar year for which the report shall be drawn up;

5) types of and the value of the backlog of entrepreneurs in the payments of benefits due to the public finance sector, together with interest for late payment, with the exception of outstanding charges in respect of which the authority empowered decided to postpone the payment or distribution of its HP.

2. The report, referred to in § 1, paragraph 3, shall be made on a form, a specimen of which are defined in annex 4 to the regulation.

§ 6. 1. (repealed).

2. the granting of aid shall be drawn up and shall transmit the reports referred to in § 2 paragraph 1. 1, the aid granted in a given day, within 7 days from the date of granting the aid.

2A. (have lost power).

3. the competent authority for the collection of accounts receivable reports, referred to in § 1, paragraph 3, by the end of the calendar year and shall within 60 days from the date of the end of the calendar year.

4. (repealed).

§ 7. [3] donor aid draw up and transmit the report referred to in paragraph 3, within 14 days from the date of granting the aid.

§ 8. [4] an entity that has not given any help in the calendar year concerned, shall draw up the information about the award of the aid referred to in § 1, paragraph 2, for the calendar year and passes it within 7 days from the date of the end of the calendar year.

§ 8a. 1. in the case of changes in the value of the aid or the realized values of payment indicated in the report referred to in § 2. 1, donor assistance shall be drawn up and passes the updated report, only to the extent that pointed to the changes within 7 days from the date of obtaining information about the change.

2. (repealed).

3. in the case of a change in the value of the aid due to the changes: 1) payment schedule – donor aid passes the updated report referred to in paragraph 1. 1, within 7 days from the date of implementation of the last payment;

2) repayment schedule rat-donor aid passes the updated report referred to in paragraph 1. 1, within 7 days from the date of repayment of last installment.

4. (repealed).

5. the granting of aid, which after the expiry of the transfer of the report referred to in paragraph 6, has obtained about the aid referred to in article 1. 6 paragraph 1. 2 of the Act, shall be drawn up and shall transmit the report referred to in § 2. 1, without delay.

6. where a change relates to the value of de minimis aid granted, the obligation referred to in paragraph 1. 1 applies to aid granted in the same year in which donor assistance has obtained information about the change, or within the 2 preceding years it.

§ 9. In the field of the reports referred to in paragraph 2, shall apply for the first time to reports for the third quarter of 2008.

§ 10. Loses power regulation of the Council of Ministers of 12 July 2007 on the State aid granted reports and reports of overdue charges entrepreneurs for benefits to the sector of public finances (Journal of laws No. 133, item 923).

§ 11. This Regulation shall enter into force after 14 days from the date of the notice.



 

 

 

Annex 1. [MODEL – A REPORT ON THE STATE AID GRANTED]

Annexes to the regulation of the Council of Ministers of 7 August 2008.

Appendix 1 model – a report on the AID [5] the statement report items as report shall be completed according to the following explanations: i. name of the granting authority: you must specify the full name of the entity providing the aid.

II. Tax identification number (Tin) the assisting party.

III. the category of the granting authority: you must provide a category entity granting authority in accordance with the information published on the website of the Office of competition and consumer protection.

IV. the address of the granting authority: you must provide the exact address of the granting authority assistance.

All information about the beneficiary of the aid, such as the name, legal form, size, D & C, the ID of the territorial municipality, which has a registered office or place of residence, class activities PKD is given as of the day to help.

TABLE Note: there are the following elements forming the legal basis for the aid, which must be entered in specific columns of a table as shown below.

Legal basis the legal basis of the basics – detailed information 2a 2b 2 c 3a 3b 3 c code Act provision of the Act


no * no * no * code Act provision of the Act implementing Act provision implementing Act No Code Act provision of the Act implementing Act provision implementing Act decision/resolution/agreement-symbol Code Act provision of Act no * no * decision/resolution/agreement – the symbol * in the absence of an implementing Act, decisions, resolutions and contract type to specify "none".

Kol. 2A legal basis-the basics-you must type the appropriate code indicating the appropriate law which is the legal basis for the granting of the aid.

The title of the Law Code 1 2 budget law (subsequent years) 1.1 the Act of 29 August 1997 – tax 1.2 law of 15 February 1992 on income tax from legal persons 1.3 Act of 26 July 1991 on income tax from natural persons 1.4 the Act of 27 August 1997 on the vocational rehabilitation and social and employment of persons with disabilities 1.6 Act of 27 April 2001 – environmental protection law 1.7 Act of December 14, 2012. the waste 1.8 Act of 20 October 1994 on special economic zones 1.10 the law of 12 January 1991 on taxes and fees local 1.11 Act of 8 May 1997 on guarantees and endorsements granted by the State and certain legal persons 1.13 the Act of 7 July 1994 on guaranteed by State export insurance 1.14 Act of 21 August 1997 on real estate economy 1.15 Act on 5 January 1995 on support payments to interest on some bank loans 1.18 Act of 13 October 1998 on the social insurance system 1.22 law of 27 August 2009. public finance 1.24 Act of 13 July 2006 on the protection of workers ' claims in the event of the insolvency of their employer 1.25 law of 30 August 1996 on the commercialisation and privatisation of 1.29 Act of 13 November 2003 with incomes of local government units 1.30 Act of 7 October 1999 to promote industrial restructuring and modernisation of the defence capabilities of the Polish armed forces technical 1.31 Act of 14 July 2000 on the financial restructuring of mining sulphur 1.33 Act of 8 September 2000 on commercialisation, restructuring and privatisation of the State Enterprise "Polish State Railways" 1.34 the Act of 9 November 2000 on the establishment of the Polish Agency for enterprise development 1.36 Act of 20 December 1996 on ports and marinas marine 1.37 Act of 28 March 2003 on rail transport 1.40 Act of 13 June 2013 with an economy of packaging and packaging waste 1.42 Act of 11 May 2001 on entrepreneurs in terms of the management of certain types of waste and the product fee 1.43 law of 25 September 1981 for State-owned 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 iron and steel 1.51

the Act of 30 August 2002 on a restructuring of certain public duties from entrepreneurs 1.52 Act of 8 August 1996 on the rules for implementing powers granted to the Treasury 1.53 Act of 20 April 2004 on employment promotion and labour market institutions 1.54 Act of 7 September 2007 on the functioning of the coal mining 1.55 Act of 30 October 2002 on State aid to businesses of particular relevance for the labour market 1.56 Act of 23 November 2012.-postal law 1.57 Act of 20 November 1998 on a flat-rate income tax of certain revenues by individuals 1.58 law of September 9, 2000, the tax on civil law transactions 1.59 Act of 30 October 2002 on the forestry tax 1.61 Act of 19 March 2004-customs 1.62 Act of 6 December 2008 on excise 1.64 Act of 11 March 2004 on income tax of goods and services 1 .65V Act of 20 April 2004 on the national development plan 1.66 law of 20 June 1992 on concessionary public public transport 1.67 Act of 8 March 1990 on local government municipal 1.68 law of 30 August 1991 on health care 1.69 Act of 2 October 2003 amending the law on special economic zones and some set 1.70 Act of 3 March 2005. about support payments to contracts for the construction of certain types of ships 1.71 Act of 17 June 1966 on enforcement proceedings in Administration 1.72 Act of 19 November 2009 gambling 1.73 Act of 30 May 2008 on some forms to support innovative activity 1.74 law of 30 April 2010 on the principles of financing science 1.75 Act of 6 December 2006 on the basis of policy development 1.76 Act of 3 July 2002-aviation law 1.77 law of 24 August 2006 tonażowym tax 1.78 Act of 8 December 2006 about the Polish air navigation services agency 1.79 Act of 16 December 2005 to Fund Rail 1.80 Act of 27 October 1994 on paid highways and on the National Road Fund 1.81 Act of 28 October 2002, the inland waterway Fund and Reserve Fund 1.82 Act of 31 January 1989. financial economy-owned enterprises 1.83 Act of 1 December 1995 on deposit with profit by single companies of the State Treasury 1.84 law of 12 December 2013 aliens 1.85 Act of 27 April 2006 on social co-operatives 1.86 Act of 23 April 1964 – Civil Code 1.87 Act of 28 August 1997 on the employment of persons deprived of their liberty 1.88 law of 15 September 2000-commercial code 1.89 Act of 23 July 2003 on the protection of monuments and the care of monuments 1.90 Act of 4 March 2005 on the National Capital Fund 1.91 law of 30 June 2005 on Cinematography 1.92 law of 30 April 2010 on the national research and Development Centre 1.93 law of 30 April 2010 on the National Science Center 1.94 Act of 29 June 2007 the rules cover the costs incurred in the manufacturers in connection with przedterminowym contracts long-term power sales and electricity 1.95 law of 12 February 2009 on the grant by the State Treasury support to financial institutions 1.96 Act of 1 July 2009 on mitigating the effects of the economic crisis for workers and entrepreneurs 1.97 Act of 23 October 1987 on State Enterprise "airports" 1.98 Act of 25 July 2008 with special solutions for taxpayers that some revenue outside the territory of the Republic of Poland 1.99 Act of 25 October 1991. organizing and conducting cultural activities 2.00 Act of 3 February 1995 on the protection of agricultural land and forestry 2.01 Act of 13 June 2003 on social employment 2.02 law of 15 November 1984 the agricultural tax 2.03 Act of 29 July 2005 to convert perpetual usufruct rights in ownership of property 2.04 law of 26 October 1982 on upbringing in sobriety and counteracting 2.05 Act of 9 November 2000 on repatriation 2.06 the Act of 6 September 2001 on road transport 2.07 Act of 7 September 1991 on the education system 2.08 Act of 28 September 1991 on forests 2.09 Act of 10 June 1994 on the development of real estate of the Treasury seized from troops of the Russian Federation 2.10 Act of 20 December 1996 on municipal 2.11 Act of 16 September 2011 with special solutions relating to the removal of the effects of the flood of 2.12 Act of 11 August 2001 on specific principles of reconstruction, repair and demolition of buildings destroyed or damaged by the action of elemental 2.13 law of 12 August 2010 on the supporting businesses affected by floods of 2010.

2.14 Act of 17 November 1964 – code of civil procedure 2.15 law of 20 February 2015 to promote rural development with the participation of the European agricultural fund for rural development in the framework of the rural development programme for the period 2014-2020 2.16 the Act of 9 May 2008 about the Agency for restructuring and modernisation of agriculture 2.17 Act of 21 November 2008 on supporting the refurbishment and repair of 2.18 Act of 16 April 2004. about the nature conservancy 2.19 Act of 24 April 2003 on the activities of public benefit and about volunteering 2.20


Act of 5 June 1998 on the local Government of 2.21 Act of 16 December 2010 at the collective public transport 2.22 the Act of 9 November 2012. the remission of debts incurred in respect of unpaid contributions by self-employed non-agricultural activities 2.23 Act of 29 December 1992 on broadcasting 2.24 Act of 16 February 2007 on the protection of competition and consumers 2.25 Act of 30 August 2013 for grants for some of the actors 2.26 law of 11 October 2013, with special solutions related to the protection of jobs 2.27 law of April 28, 2011 on the greenhouse gas emission allowance trading system of the 2.28 Act of 10 April 1997 – energy 2.29 Act of 11 July 2014. the principles of cohesion policy programmes financed in the financial perspective 2014-2020 2.30 law of 24 April 2009 on batteries and accumulators 2.31 Act of 15 may 2015-restructuring Law 2.32 other Act 9.99. 2B – legal basis – the basics – if the aid was granted on the basis of the law is possible codes from 1.1 to 2.32 and was selected the code column, 9.99 2b shall be given in the following order: the date of the Act, and the title of the Act and the year (number) and the position of the Log Set, in which the Act was published.

Kol. 2 c – legal basis – the basics – should be given the designation provision contributing to help (in order: article of the Act, paragraph, point, letter, indent).

Kol. 3A – legal basis – detailed information – if the basis for the provision of assistance was implementing Act to act, should be given in the following order: the name of the issuing authority Act, the date of the Act, and the title of the Act and the year (number) and the position of the Log Set, in which the Act was published. The Act should be implementing the law indicated in the kol. 2A. in the absence of an implementing Act is the legal basis for granting the aid, you must insert the term "none".

Kol. 3B – legal basis – detailed information – please provide indication of the provision implementing Act contributing to help (in order: section, paragraph, point, letter, indent). In the absence of an implementing Act is the legal basis for granting the aid, you must insert the term "none".

Kol. 3 c – legal basis – detailed information – if the basis for the provision of assistance was the decision, resolution or agreement, you must specify a symbol indicating this Act; in the case of a decision – number and the title of the decision, in the case of the resolution-the number and the title of the resolution, in the case of a contract-the subject of and the parties to the agreement. In the absence of a decision, resolution or agreement which is the legal basis for granting the aid, you must insert the term "none". In addition, if two (or more) entries report the aid do not vary any information, then in the column 3 c you must provide information for your case (so that you can distinguish them).

Kol. 4 – aid scheme/individual aid – you will be asked for the aid scheme or individual aid in accordance with the information published on the website of the Office of competition and consumer protection. In the case of de minimis aid does not provide a number.

Kol. 5-Day help-you must provide the date on which the entity seeking assistance acquired the right to receive the aid, for example. the day of the signing of the agreement, of the decision, (a) where the granting of the aid in the form of tax/lower fees on the basis of a normative act, without the requirement of the decision: a) the date on which in accordance with special provisions is the deadline to declare or other document setting out the value of the aid, subject to subparagraph (b). b, b) the date on which in accordance with special provisions is the deadline for filing the annual-in the case of the provision of assistance in the income tax Act, (c)) the day of the actual donations financial benefit, in the absence of the obligation to declare or other document setting out the value of the aid-unless provided otherwise.

In the case where the settlement aid in the form of lower fees/grants is in the calendar year following the calendar year to which the aid is concerned, it must be demonstrated on the 31 December of the year preceding the year of settlement assistance.

Kol. 6-the name of the beneficiary of the aid – you must provide the full name of the beneficiary of the aid, the aid is granted. Where the assistance requested by the branch of the trader, you must provide the name of the trader. Consequently, the information indicated in columns 7-11 should also apply to the trader.

Kol. 7-the legal form of the aid beneficiary-type the code corresponding to the legal form of the aid beneficiary.

A breakdown of the code State Enterprise 1. And one-man company Treasuries 1. B the one-man company Government entities within the meaning of the Act 1 C of 20 December 1996 on the municipal economy (Journal of laws of 2011 No. 45, item 236, as amended.)

 

joint stock company or limited liability company, in relation to the 1 D which the State Treasury, local government unit, a State-owned company or a single-member company of the State Treasury are bodies that have powers, such as the dominant trader within the meaning of the provisions of the Act of February 16, 2007, the competition and consumer protection (Journal of laws of 2015.184) the public finance sector within the meaning of the law 1. E of 27 August 2009 on public finances (Journal of laws of 2013. item. 885, as amended. d.)

 

beneficiary of the aid not belonging to the categories referred to within 1 to 1 E 2. 8-the size of the beneficiary of the aid – you must provide the appropriate code; by entering the code, you must take into account the data on the last day of the year preceding the reference year.

Description of the micro-enterprise Code 0 small enterprise medium enterprise 1 2 Enterprise not belonging to the categories referred to within 0 to 2 3 * within the meaning of the provisions of annex 1 to Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aid compatible with the internal market pursuant to art. 107 and 108 of the Treaty (OJ. EU L 187 of 26.06.2014, p. 1).

Kol. 9-D & C the beneficiary of the aid – tax identification number.

Kol. 10-the ID of the territorial municipality-you must provide the full, seven-figure mark in the area where the beneficiary has his habitual residence, in accordance with the regulation of the Council of Ministers of 15 December 1998 on the detailed rules of conduct, application and sharing national register of official territorial country and related obligations of the Government and the local government units (Journal of laws No. 157 , item. 1031, as amended. d.). Where aid is granted to the beneficiary of the aid established or resident abroad, you must type the ID of the municipality, which carries on business in connection with which he has help. The IDs of territorial municipalities are available on the website of the General Statistics Office.

Example: If the company is located in the District of Gmina bolesławiec, Lower Silesian Voivodeship, Bolesławiec County, you must type the number 0201011.

Kol. 11 – PKD Class-you must provide a class activity (first 4 characters), for which the beneficiary has help, as determined in accordance with regulation of the Council of Ministers of 24 December 2007 on the Polish classification of activities (PKD) (Journal of laws No. 251, item 1885., as amended.) and in addition, the hash used for the classification of "/07". If there is no way to determine the activity for which the beneficiary has help, you must supply a class that generates the most activities which PKD revenue.

Example: in the case of aluminium production marked by PKD 2007 should include: 24.42/07.

Kol. 12-the nominal value of the aid – the total size of the funds that are the basis for calculating the aid, for example. the amount of the grant, the refund, the amount of tax/fee, from which the beneficiary of the aid has been released, the amount of a loan, the amount of poręczanego obligations, the amount of the deferred or striped HP tax/tax arrears (including interest)/charge/unpaid item fees.

Kol. 13-the value of the gross aid must be present 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 (OJ No 194, item 1983, as amended).

The nominal value of the aid is equal to the value of the gross aid m.in. in the case of a one-time grant, tax exemption. While the nominal value of the aid significantly exceeds the gross aid m.in. in the case of preferential loans, deferral of tax payment or guarantee. The nominal value of the aid, in principle, is not less than the value of the aid.

Kol. 14-aid – you must provide only the code that indicates the appropriate form of assistance.

Form of aid Code 1 2 GRANTS the grant and other non-refundable and 1.1 interest subsidies Bank loans (for businesses) and 1.2 other expenditure related to the functioning of the budgetary entities or the implementation of their statutory tasks and 1.3 the refund and 1.4 compensation


And the 1.5 RELEASE, relief, REMISSION of the tax exemption and 2.1 tax deduction and 2.2 the reduction or decrease, causing a reduction of the tax base or tax and reduction of the amount of 2.3 and 2.4 fee exemption and 2.5 failure to tax and 2.6 omission collection fees and 2.7 the remission, in whole or in part, the tax arrears plus interest and 2.8 the remission, in whole or in part, the interest on arrears of tax and the 2.9 remission fees (premium , a deposit) and 2.10 the remission, in whole or in part, the default interest in respect of charges (contributions, deposit, penalty) and 2.11 remission of penalties and 2.12 putting to use property owned the State Treasury or local government units or their relations on more favourable terms for the trader from the market and 2.13 disposal of property owned the State Treasury or local government units or their relations on terms more favourable than the market and 2.14 enforcement costs waiver and 2.15 one-time depreciation and 2.16 remission of the cost of the judicial process and 2.17 SUBSIDISATION Capital INVESTMENT capital B 1.1 conversion of claims into shares or shares (B) PREFERENTIAL LOAN preferential loan 2.1 C 1.1 preferential credit C 1.2 interest subsidies Bank loans (for banks) C 1.3 loan conditionally waived C 1.4 POSTPONEMENT, of RESCHEDULING postpone tax payments (C) 2.1 postpone pay the arrears of tax or tax arrears plus interest (C) 2.1.2 distribution on installment tax payments (C) 2.2 distribution of HP overdue payments or tax arrears plus interest (C) 2.3.1 deferred payment charges (contributions , a deposit) C 2.4 postpone payment of outstanding charges (contributions, deposit, penalty) or past charges (contributions, deposit, penalty), together with interest (C) 2.4.1 distribution the installment charges (contributions, deposit) C 2.5 HP distribution payment of outstanding charges (contributions, deposit, penalty) or past charges (contributions, deposit, penalty), together with interest (C) 2.5.1 postpone payment of the penalty (C) 2.6 distribution of HP penalty C 2.7 distribution of HP enforcement costs C 2.8 distribution of the interest (C) 2.9 postpone payment enforcement costs (C) 2.10 deferred interest payments (C) 2.11 deferred the payment of the cost of the judicial process (C) 2.12 distribution of HP the cost of the judicial process (C) 2.13 GUARANTEES and warranties guarantee D 1.1 D warranty 1.2 OTHER (E) where there are two (or more) forms of aid granted in accordance with the same legal basis, about help for the beneficiary of the aid demonstrated in two (or more) rows, dividing the value of the aid.

Kol. 15-Use help-you must provide a code indicating the purpose of the aid.

In the case of de minimis aid: description of de minimis aid Code e1 de minimis aid in the road transport sector shall be granted in accordance with Commission Regulation (EC) No 1998/2006 and de minimis aid in the road transport sector of goods provided in accordance with Commission Regulation (EC) No 1407/2013 e1t de minimis aid as compensation for the services of general economic interest provided in accordance with Commission Regulation (EC) no 360/2012 e1c for aid other than de minimis : specify the Code 1 2 a. HORIZONTAL AID aid for research, development and innovation aid for research and development projects: basic research and 1.1.1 aid for research and development projects: industrial research and 1.1.2 aid for research and development projects: experimental development and 1.1.3 assistance for small and medium-sized enterprises on innovation and 1.2 aid for feasibility studies and 1.3 aid for process and organisational innovation and 1.4 aid for innovation clusters and 1.7 investment aid for research infrastructure and research and development activities help a 1.9 in the fisheries and aquaculture sector and 1.10 Help on the protection of the environment and energy-related objectives, investment aid enabling undertakings to adapt to EU standards (in accordance with annex XII of the Treaty of accession of the Republic of Poland to the European Union), the application of standards stricter than EU standards in the field of environmental protection or increase the level of environmental protection in the absence of EU standards and 2.1 support for early adaptation of undertakings to the future Union standards and 2.3 investment aid for measures to promote energy efficiency and 2.4 investment aid for projects supporting energy efficiency in buildings and 2.4.1 aid for high-performance cogeneration and 2.5 investment aid for the promotion of energy from renewable sources and 2.6.1 operating aid for the promotion of energy from renewable sources and 2.6.2 operating aid for the promotion of energy from renewable sources in operating on a small scale and 2.6.3 aid for environmental studies and 2.7 aid in the form of tax credits for environmental protection under Directive 2003/96/EC and 2.8 aid in the form of tax credits for renewable energy sources and 2.8.1 investment aid for energy efficient district heating and cooling and 2.9 aid for waste management and 2.10

investment aid for the remediation of contaminated sites and 2.11 aid for the relocation of undertakings and 2.12 quota systems aid in the form of greenhouse gas emissions and 2.13 help on carbon capture and storage of carbon dioxide and 2.14 investment aid for energy infrastructure and providing aid to 2.15 generation adequacy and 2.16 Help for small and medium-sized enterprises investment aid a3 aid for consultancy services aid the a5 at a6 aid for participation in projects within the framework of the European territorial cooperation a25 Help for disadvantaged workers disadvantaged and disabled workers aid in the form of wage subsidies for the recruitment of disadvantaged workers a11 aid to compensate for the cost of the support of disadvantaged workers and 11.1 aid in the form of salary subsidy for recruitment of workers with disabilities a12 aid for compensating the additional costs of employing disabled workers a13 a14 a15 rescue training aid restructuring aid a16 Temporary restructuring aid and 16.1 aid to make good the damage caused by natural disasters or other extraordinary event a17 assistance in preventing or eliminating a serious disturbance in the economy of the nature of both cross-a18 assistance to support domestic entrepreneurs in the economic projects to be undertaken in the interest of European a19 Aid to promote culture and heritage conservation a20 Social Assistance for individual consumers a21 a22 aid in the form of risk capital aid for access of small and medium-sized enterprises to finance aid for the financing of risk and 22.1 help for start-ups and 22.2 help for the alternative platform specializing in small and medium-sized enterprises and 22.3 help Scouting costs and 22.4 aid to facilitate the development of certain economic activities or of certain economic areas, where such does not adversely affect trading conditions to an extent contrary to the internal market a23 investment aid for local infrastructures a26 aid for sport business and recreation a27 B. SUPPORT regional investment aid b1 operating aid b4 regional aid for urban development b6 c. other ARTICLES aid as compensation for the the implementation of the provision of services of general economic interest or compensation for public services in the inland transport sector c5 D. aid in sectors – destination specific COAL MINING SECTOR aid to cover exceptional costs d 3.1 help on close d 3.2 TRANSPORT SHIPPING investment aid (d) 4.1 help to improve the competitiveness of the d 4.2 aid for repatriation of seamen (d) 4.3 aid for support of short sea shipping (d) 4.4 AVIATION investment aid to airports (d) 5.1 start-up aid for Airlines d 5.3 operating aid for airports (d) 5.4 social assistance for individual consumers (d) 5.5 RAILWAY SECTOR regional aid in order to purchase or upgrading of rolling stock (d) 6.1 help to cancel debts d 6.2 aid for coordination of transport d 6.3 MULTIMODAL TRANSPORT and INTERMODAL d7


OTHER ASSISTANCE in the transport sector t ENERGY aid for the costs incurred in the manufacturers in connection with przedterminowym solution of long-term contracts of sale of power and electricity d8 CINEMA SECTOR aid for cinema and other audiovisual d9 d10 d11 BANKING SECTOR the TELECOMMUNICATIONS SECTOR where there are two (or more) of destination of the aid granted in accordance with the same legal basis, about help for the beneficiary of the aid demonstrated in two (or more) rows by dividing the amount of aid accordingly.

Kol. 16 – the source of help: you must provide a code indicating the origin of the aid measures.

A breakdown of the code resources from national sources and funds from foreign sources (B) funds from both domestic and foreign sources AB Kol. 17-Day payment/day return of part of the aid – you must provide the date of submission of the order of transfer of funds to the beneficiary of the aid or the day affect the bank account of the authority granting the aid returned part of the aid.

Kol. 18 – Value payment/value of the returned part of the aid – you must provide the amount of funding provided to the beneficiary of aid on the basis of an agreement or a decision in a single tranche or the value of the returned part of the aid (without interest) entered with a minus sign. Every time when there is a payment or refund of part of the aid, a report on public aid be supplemented by entering the appropriate information in the column 17 and 18 (adds more information and does not replace the previous).

Annex 2. [MODEL-a report on the GRANTED under the NOTIFIED SCHEME of REGIONAL AID, WHOSE VALUE EXCEEDS the EQUIVALENT of 3 MILLION EUROS]

Appendix 2 MODEL-a report on the GRANTED under the NOTIFIED SCHEME of REGIONAL AID, WHOSE VALUE EXCEEDS the EQUIVALENT of 3 million EURO [6] Explanations: 1 the size of the beneficiary of the aid must be determined in accordance with Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014, declaring certain categories of aid compatible with the internal market pursuant to art. 107 and 108 of the Treaty (OJ. EU L 187 of 26.06.2014, p. 1).

2 you must provide indication of level 2 region (province), in the manner specified in accordance with the regulation of the Council of Ministers of 14 November 2007 on the implementation of the nomenclature of territorial units for statistical purposes (NTS) (Journal of laws No. 214, item 1573., as amended.).

3. Article 107 paragraph 1. 3 (b). and the Treaty on the functioning of the European Union ("and"), art. paragraph 107. 3 (b). (c) of the Treaty on the functioning of the European Union ("C"), the areas not covered by support. which do not qualify for regional aid ("N").

4, enter the class activities as determined in accordance with the regulation of the Council of Ministers of 24 December 2007 on the Polish classification of activities (PKD) (Journal of laws No. 251, item 1885., as amended.), in respect of which the beneficiary of the aid has help.

5 gross grant equivalent shall be calculated in accordance with 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 (OJ No 194, item 1983, as amended).

6 in the case of aid granted in various forms should be properly split the value of the aid.

7 where appropriate, you will be asked for the decision of the European Commission approving the method to calculate the gross grant equivalent.

8 tax advantage it is failure to tax, the remission, in whole or in part, the tax arrears (with interest), the remission, in whole or in part, interest on overdue, deferred tax payments, deferred payment of tax arrears (with interest), the distribution of the installment tax payments, distribution HP overdue payment (with interest), the distribution of the interest, deferred interest payments.

9 tax within the meaning of § 4 paragraph 2 of 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.

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

11 you must provide any legal acts and documents forming the legal basis for the aid. the law, implementing Act, a decision, resolution, contract.

Annex 2a. [(repealed)]

Annex # 2a (repealed) [7] Annex 3. [PATTERN-INFORMATION ABOUT THE AWARD OF STATE AID IN THE PERIOD SPRAWODZANIOWYM]

Annex 3 MODEL-information about the AWARD of State aid in the PERIOD SPRAWODZANIOWYM Statement that specifies how to draw up a report on the backlog of entrepreneurs in the payments of benefits due to the public finance sector items shall be completed according to the following explanations: Directly under the title of the report should be under the heading "Report" insert X-when the report for the year to which it relates is transferred for the first time and, in the case of the correction of the uploaded report-X should be inserted under the heading "correction".

You must provide and year (four-digit Arabic numeral), which the report relates.

II. The name of the competent authority for the collection of receivables – you must provide the full name of the competent authority for the collection of receivables, which shall draw up a report.

III. TAX IDENTIFICATION NUMBER of the competent authority for the collection of receivables should be given TAX authority for the collection of receivables, which shall draw up a report.

IV. territorial Id of the registered office of the authority is a territorial designation must be provided, in whose area extends territorial jurisdiction of the competent authority for the collection of receivables.

The territorial designation of: 02 Silesian 04 kujawsko-pomorskie voivodship 06 Lublin Voivodeship 08 Lubusz 10 Łódź Voivodeship 12 lesser 14 Masovian Voivodeship 16 Opole 18 subcarpathian 20 Podlasie 22 Pomeranian 24 Silesian voivodship at 26, Warmian-Masurian Voivodeship 30 greater Poland Voivodeship 32 Pomeranian V. the amount of the outstanding debt and interest on arrears, respectively-you must provide the amount of the outstanding debt and interest on arrears, respectively , these traders, for which the competent authority for the collection of debts has that on the last day of the year to which the report relates, ran an active economic activity.

Paragraph 1 – should be given the backlog of appearing on the last day of the year to which the report relates.

Section 1.1-you must provide the backlog referred to in paragraph 1, taking into account the term of payment arrears (at least 5 years back). In the absence of a backlog of type "0".

Paragraph 1.1.1-you must provide the backlog mentioned in paragraph 1.1, taking into account the term of payment arrears (at least 10 years ago). In the absence of a backlog of type "0".

Notes: 1. The amount of the arrears and interest charges should be given in full gold, in accordance with the General rules of rounding.

2. the report does not include backlog and/or interest, which are covered by State aid.

3. The report must be completed on the face of the growing.

[1] § 3. 1 in the version agreed by § 1 paragraph 1 of the regulation of the Council of Ministers of 7 August 2015. amending the regulation on public aid reports, information on the award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474). Revision entered into force 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 award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474) § 3. 1 in the version set by ww. Regulation shall apply for the first time to the reports referred to in § 2. 1 and § 3. 1 of this regulation, containing information about the public aid granted from the entry into force of this regulation and the information about the award of aid by 2015.

[2] § 3a repealed by section 1 of paragraph 2 of the regulation of the Council of Ministers of 7 August 2015. amending the regulation on public aid reports, information on the award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474). Revision entered into force 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 award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474) § 3a in the version set by ww. Regulation shall apply for the first time to the reports referred to in § 2. 1 and § 3. 1 of this regulation, containing information about the public aid granted from the entry into force of this regulation and the information about the award of aid by 2015.


[3] paragraph 7 as amended stipulated by § 1 paragraph 3 of the regulation of the Council of Ministers of 7 August 2015. amending the regulation on public aid reports, information on the award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474). Revision entered into force 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 award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474) § 7 shall be inserted to be fixed by the above. Regulation shall apply for the first time to the reports referred to in § 2. 1 and § 3. 1 of this regulation, containing information about the public aid granted from the entry into force of this regulation and the information about the award of aid by 2015.

[4] paragraph 8 as amended stipulated by § 1 paragraph 3 of the regulation of the Council of Ministers of 7 August 2015. amending the regulation on public aid reports, information on the award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474). Revision entered into force 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 award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474) § 8 in the version set by ww. Regulation shall apply for the first time to the reports referred to in § 2. 1 and § 3. 1 of this regulation, containing information about the public aid granted from the entry into force of this regulation and the information about the award of aid by 2015.

[5] see Appendix 1 in the version agreed by § 1 paragraph 4 of the regulation of the Council of Ministers of 7 August 2015. amending the regulation on public aid reports, information on the award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474). Revision entered into force 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 award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474) Annex 1 as amended stipulated by ww. Regulation shall apply for the first time to the reports referred to in § 2. 1 and § 3. 1 of this regulation, containing information about the public aid granted from the entry into force of this regulation and the information about the award of aid by 2015.

[6] Annex 2 in the version set by § 1 paragraph 4 of the regulation of the Council of Ministers of 7 August 2015. amending the regulation on public aid reports, information on the award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474). Revision entered into force 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 award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474) Appendix 2 is added to be fixed by the above. Regulation shall apply for the first time to the reports referred to in § 2. 1 and § 3. 1 of this regulation, containing information about the public aid granted from the entry into force of this regulation and the information about the award of aid by 2015.

[7] Annex # 2a repealed by section 1 of the paragraph 5 of the regulation of the Council of Ministers of 7 August 2015. amending the regulation on public aid reports, information on the award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474). Revision entered into force 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 award of such assistance and the reports about the backlog of entrepreneurs in the payments of benefits due to the public finance sector (OJ. 1474) Annex # 2a in the version set by ww. Regulation shall apply for the first time to the reports referred to in § 2. 1 and § 3. 1 of this regulation, containing information about the public aid granted from the entry into force of this regulation and the information about the award of aid by 2015.