In June 2012, the government of Poland announced a targeted tax change.



  • 1 harmful
  • 0 neutral
  • 0 liberalising
Inception date: 19 Dec 2012 | Removal date: 19 Dec 2013

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