ANNOUNCED AS TEMPORARYYes
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.
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