IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 19 Dec 2012 | Removal date: 19 Dec 2013
Still in force

Tax or social insurance relief

On 21 June 2012, Poland notified the EC on the amendment of their agriculture support scheme from 2006.
 
The state aid is provided in the form of a tax benefit or partial return of the excise tax on energy products in the production of primary agricultural goods (par. 11, letter from the EC to Poland, Brussels 19.12.2012). The partial refunds in 2013 amount to EUR 173 million (par. 6).
 
The notified amendment adds biofuels to the list of energy products eligible for tax refund. More precisely HS code 3824 9091. The amended scheme will still allow for tax refunds on gas and oil falling under HS code 2710 1941 and 2710 1949. The scheme expires on 31 December 2013.
 
The EC argues that "the beneficiaries of the aid at issue operate in the highly competitive market of agricultural products" (par. 18) and thus the proposed aid measure is "capable of distorting competition and affecting trade between Member States and therefore constitutes State aid within the meaning of Article 107(1) TFEU" (par. 19).
 
A state measure in the GTA database is assessed solely in terms of the extent to which its implementation affects the extent of discrimination against foreign commercial interests. On this metric, the state aid proposed here is discriminatory

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

012 Vegetables
0702 Tomatoes, fresh or chilled.
070200 Tomatoes, fresh or chilled.
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
070310 Onions and shallots
070320 Garlic
070390 Leeks and other alliaceous vegetables
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
070410 Cauliflowers and headed broccoli
070490 Other
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
070511 Cabbage lettuce (head lettuce)
070519 Other
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
070610 Carrots and turnips
070690 Other
0707 Cucumbers and gherkins, fresh or chilled.
070700 Cucumbers and gherkins, fresh or chilled.
0709 Other vegetables, fresh or chilled.
070930 Aubergines (eggplants)
070951 Mushrooms of the genus Agaricus
070959 Other
070960 Fruits of the genus Capsicum or of the genus Pimenta
070993 Pumpkins, squash and gourds (Cucurbita spp.)
070999 Other
013 Fruits & nuts
0808 Apples, pears and quinces, fresh.
080810 Apples
080830 Pears
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
080910 Apricots
080921 Sour cherries (Prunus cerasus)
080929 Other
080930 Peaches, including nectarines
080940 Plums and sloes
015 Edible roots & tubers with high starch or inulin content
0701 Potatoes, fresh or chilled.
070190 Other
017 Pulses (dried leguminous vegetables)
0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
071310 Peas (Pisum sativum)
071333 Kidney beans, including white pea beans (Phaseolus vulgaris)
213 Prepared & preserved vegetables, pulses & potatoes
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
071010 Potatoes
071030 Spinach, New Zealand spinach and orache spinach (garden spinach)
071040 Sweet corn
071080 Other vegetables
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
071220 Onions
071231 Mushrooms of the genus Agaricus
071239 Other
071290 Other vegetables; mixtures of vegetables

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