Key Benefits:
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. of 2016 r. items 1808) is managed as follows:
§ 1. [ Regulatory scope] 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. [ Information contained in the aid reports] (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5) (repealed);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. Entry 1885 and 2009 items 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 2016 r. items 1727 and 1823), the Act of 20 June 1992. of entitlement to reduced journeys by public collective transport (Dz. U. 2012 r. items 1138, of 2013 items 1421 and 1650 and of 2014 items 1863) or the Act of 16 December 2010. public transport by collective transport (Dz. U. of 2015 items 1440, 1753, 1890 and 1893 and from 2016. items 1342).
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. [ The information contained in the reports on the aid scheme of regional aid, the value of which exceeds the equivalent of 3 million euro] 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). 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, from late. zm.);
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. (repealed).
§ 4. [ Scope of information for public aid other than public aid in agriculture or fisheries] (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. [ The scope of information not to grant public aid other than public aid in agriculture or fisheries] 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. [ Deadline for reporting] 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. [ Time limit for drawing up and transmission of the report] 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. [ Deadline for the preparation of the non-aid information] 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. [ Change of the value of aid granted] 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. [ Application of the Regulation for the first time] 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. [ Repealed provisions] 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. Entry 923).
§ 11. [ Entry into force] The Regulation shall enter into force after 14 days from the date of the announcement.
§ 11.
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Annex 1. [ MODEL-PUBLIC AID REPORT]
Annexes to the Regulation of the Council of Ministers of 7 August 2008.
Annex No 1
MODEL -PUBLIC AID REPORT
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 OF THE NOTIFIED AID SCHEME FOR REGIONAL AID, THE VALUE OF WHICH EXCEEDS THE EQUIVALENT OF 3 MILLION EURO
Annex 2a
(repealed)
Annex 3. [ MODEL-INFORMATION ON NON-PROVISION OF PUBLIC AID DURING THE REPORTING PERIOD]
Annex No 3
MODEL -INFORMATION ABOUT NOT GRANTED PUBLIC AID DURING THE REPORTING PERIOD
Annex 4. [ MODEL-REPORT ON THE ARREARS OF ENTREPRENEURS IN PAYMENT OF BENEFITS PAYABLE TO THE PUBLIC FINANCE SECTOR]
Annex No 4
MODEL -REPORT ON THE ARREARS OF ENTREPRENEURS IN THE PAYMENT OF BENEFITS PAYABLE TO THE PUBLIC FINANCE SECTOR
