IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

Yes

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

firm-specific

JUMBO

No

TARIFF PEAK

No
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Inception date: 04 Apr 2017 | Removal date: 31 Dec 2020
Still in force

Tax or social insurance relief

According to Poland, "With the present notification, the Polish authorities wish to introduce an aid scheme supporting aid for investment in tangible assets and intangible assets on agricultural holdings linked to primary agricultural production. [The measure will be in effect] From the date of the Commission decision until 31st December 2020. The overall budget is PLN 288 million [ca. EUR 65.5 million]. [...] The aid will be granted in form of tax reduction." (para. 4, 8, 9 and 14  letter from the EC to Poland, Brussels 04.05.2017)

Based on the findings of the European Commission, "The scheme in question confers an advantage on its recipients. This advantage is granted through State resources in the form of tax reduction. The scheme is imputable to the State. It benefits only certain undertakings. According to the case law of the Court of Justice, the mere fact that the competitive position of an undertaking is strengthened compared to other competing undertakings, by giving it an economic benefit which it would not otherwise have received in the normal course of its business, points to a possible distortion of competition." (para. 45 and 46 letter from the EC to Poland, Brussels 04.05.2017)

In the GTA database the determination of whether a policy instrument discriminates against foreign commercial interests turns on whether it creates or alters the relative treatment of domestic firms versus foreign commercial interests. On this metric, the state aid proposed here is discriminatory because the state aid is not available to competing firms outside of the implementing jurisdiction.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

011 Cereals
012 Vegetables
013 Fruits & nuts
014 Oilseeds & oleaginous fruits
015 Edible roots & tubers with high starch or inulin content
016 Stimulant, spice & aromatic crops
017 Pulses (dried leguminous vegetables)
018 Sugar crops
019 Forage; natural rubber; living plants; raw vegetable materials
021 Live animals
022 Raw milk
023 Eggs of hens or other birds in shell, fresh
024 Reproductive materials of animals
029 Other animal products

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