ANNOUNCEMENT 28 Jan 2014

In January 2014, the government of Poland announced a targeted tax change.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising

SOURCE



Official letter from the EC to Poland in Polish: SA.37334
http://ec.europa.eu/competition/state_aid/cases/249899/249899_1516945_94_2.pdf


Inception date: 28 Jan 2014 | Removal date: 27 Nov 2019

Tax or social insurance relief

On 28 January 2014, the European Commission allowed the Polish authorities to provide an exemption from excise duty for taxable supplies of gas used for heating to companies involved in agriculture, horticulture and fish farming.

 
Accordingto the Commission, all agricultural, horticultural and fish farmingundertakings in Poland may benefit from the exemption. The number of beneficiaries isexpected to surpass 1000. (para. 8, letter from the EC to Poland,Brussels 28.1.2014)
 
Furthermore, the EC expects the budget for this measure to circulate around EUR 93.3 million for the period from January 2014 until end of October 2019, or about EUR 15.7 million per annum.
 
The Commission pointed out that since the 'Polish agricultural market is open to intra-EU trade, the measures may affect trade between Member States' (para. 21; own translation).
 
Astate measure in the GTA database is assessed solely in terms of theextent to which its implementation affects the extent of discrimination against foreigncommercial interests. On this metric, the state aid proposed here isdiscriminatory.

 

AFFECTED SECTORS

 
011 012 013 014 015 017 018 019 021 023 032 042 043 211 212 213 214 215 216 217 219 221 222 231 232 234 237 239 243 345
(+ 15 more)

AFFECTED PRODUCTS

 
010129 010221 010229 010310 010391 010392 010511 010512 010513 010594 010599 020110 020120 020130 020220 020230 020311 020312 020319 020321 020322 020329 020442 020443 020629 020630 020649 020713 020714 020726 020727 020760 020810 020890 020910 020990 021011 021012 021019 030191 030193 030199 030211 030213 030214 030222 030241 030251 030253 030311 030312 030313 030314 030326 030331 030332 030339 030341 030351 030353 030354 030363 030364 030365 030389 030441 030442 030444 030449 030459 030461 030462 030471 030472 030473 030474 030475 030479 030481 030483 030486 030489 030494 030495 030499 030541 030611 030616 030617 030626 040120 040140 040150 040210 040221 040229 040291 040299 040310 040390 040410 040490 040510 040590 040610 040620 040630 040640 040690 040711 040719 040721 040811 040819 040891 040899 060110 060120 060210 060220 060230 060240 060290 060311 060312 060313 060314 060319 060390 060420 060490 070110 070190 070200 070310 070320 070390 070410 070490 070511 070519 070529 070610 070690 070700 070930 070940 070951 070959 070960 070970 070992 070993 070999 071010 071030 071040 071080 071090 071220 071231 071239 071290 071310 071332 071333 080610 080620 080810 080830 080910 080921 080929 080930 080940 081010 081020 081040 081050 081070 081090 081110 081120 081190 081310 081320 081330 081340 081350 100111 100119 100191 100199 100210 100290 100310 100390 100490 100510 100590 100790 110100 110290 110311 110412 110419 110423 110429 110510 110710 110811 110812 110813 110900 120510 120590 120600 120740 120750 120791 120799 120810 120890 120910 120921 120923 120925 120929 120930 120991 120999 150110 150120 150190 150410 150420 150500 150600 151211 151219 151411 151419 151491 151499 151620 151710 151790 151800 190110 190120 190190 190211 190219 190220 190230 190300 190410 190420 190490 190510 190520 190531 190532 190540 190590 200110 200190 200210 200290 200410 200490 200510 200520 200540 200551 200570 200580 200599 200710 200799 200811 200819 200820 200860 200870 200880 200893 200897 200899 200911 200912 200919 200929 200939 200949 200969 200971 200979 200989 200990
(+ 290 more)