WORLD TRADE  
ORGANIZATION   
G/SCM/N/220/EEC/Add.20 
16 November 2011 
 (11-5241) 
Committee on Subsidies and 
Countervailing Measures Original:   English 
 
 
 
SUBSIDIES 
 
New and Full Notification Pursuant to Article XVI:1 
of the GATT 1994 and Article 25 of the Agreement 
on Subsidies and Countervailing Measures 
 
EUROPEAN UNION 
 
Addendum 
 
 
 The following addendum to the notification of  the European Union relates to subsidy 
programmes of Poland . 
 
_______________ 
  G/SCM/N/220/EEC/Add.20 
Page 2 
 
 
  POLAND 
 
 
TABLE OF CONTENTS 
 
Page  
 
I.  GUARANTEES AND WARRA NTIES OF THE STATE TREASURY .............................. 3  
II.  GUARANTEES AND WARRANTIES GRANTED BY THE BANK 
GOSPODARSTWA KRAJOWEGO (BGK) .......................................................................... 6  
A.  CREDIT GUARANTEES FROM THE NATIONAL FUND OF CREDIT GUARANTEES 
ESTABLISHED IN THE BANK GOSPODARSTWA KRAJOWEGO (BGK) .......................................... 7  
B.  GUARANTEES AND WARRANTIES GRANTED BY THE BANK GOSPODARSTWA 
KRAJOWEGO (BGK)  WITHIN THE FRAMEWORK OF THE GOVERNMENTAL 
PROGRAMMES  ..............................................................................................................................  8 
1.  Programme "Support of the entrepreneurship with use of guarantees issued by 
the Bank Gospodarstwa Krajowego" ..................................................................................... 9  
2.  Programme "Support of the privatization through granting the warranties and 
guarantees to the companies with the share capital covered by employees or 
local-government units" ....................................................................................................... .. 10 
3.  Programme "Support of the local-government units in the activities stabilizing 
the health ca re system" ....................................................................................................... ... 11 
III. INCOME TAX ALLOWANCES FOR JO INT VENTURE ENTERPRISES ................... 12  
IV.  PROGRAMME OF DEVELOPMENT OF  THE FISHERIES SECTOR IN 
POLAND ........................................................................................................................ .......... 13 
V.  MULTIANNUAL PROGRAMMES FOR DIRECT INVESTMENT 
FINANCIAL SUPPORT ........................................................................................................ 14  
VI.  SPECIAL ECONOMIC ZONES ........................................................................................... 16  
VII. FINANCIAL SUPPORT OF NEW INVEST MENTS FROM THE ZONE FUND .......... 20  
VIII. RESTRUCTURING PROGRAMME FOR THE SECTOR OF THE HARD 
COAL .......................................................................................................................... ............. 21  
IX.  EXEMPTIONS FROM EXCISE DUTY FOR FUELS, BIOFUELS AND 
BIOCOMPONENTS............................................................................................................... 23  
 
  G/SCM/N/220/EEC/Add.20 
 Page 3 
 
 
  I. GUARANTEES AND WARRANTIES OF THE STATE TREASURY 
1. Description of the programme 
 
 According to the provisions of the Law dated 8 May 1997 on gua rantees and warranties 
granted by the State Treasury and by certain le gal persons (Journal of Laws of 2003 No 174, item 
1689 as last amended) the Minister of Finance, the Council of the Ministers or Bank Gospodarstwa 
Krajowego may grant on behalf of the State Trea sury the guarantee and warranty if it covers:  
  (a) the repayment of investment loans or resources from the issue of bonds for the 
financing of the following investments goals: 
   - maintenance or development of the infrastructure; 
 
  - environmental protection;  
  - creating new jobs connected with the relevant investment within the 
framework of regional aid; 
 
  - introduction of new technical or technological solutions from research and 
development activities; 
 
  - restructuring of enterprises. 
  (b) the repayment of investment loans or resources from the issue of bonds for the 
financing of the following: 
 
  - the purchase of materials or finished products destined for the realization of 
the undertakings being the production of investment goods; 
 
  - the reinforcement of the funds estab lished pursuant to other acts in the Bank 
Gospodarstwa Krajowego (BGK) if funds for repayment of loans come from other sources than state budget except for budget funds which were expended 
to support a loan at the preferential rate; 
   - creation of the credit lines by the banks in order to: 
 
  - finance investment undertakings of local government units and small 
and medium- sized entrepreneurs; 
 
  - co-finance of programmes or projects within the framework of EU 
aid programmes; 
 
  - repayment of the loan covered already by the State Treasury guarantee or 
warranty including interests and other co sts directly relating to this loan. 
  The above mentioned guarantees and warrantie s of the State Treasury are granted pursuant 
to the following rules: 
 
 entities may apply for the guarantee or warra nty regardless of their legal form and 
structure of ownership; 
 G/SCM/N/220/EEC/Add.20 
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   requested amount of guarantee or warranty must exceed EUR 10 million; 
 
 decision on granting or refusal of a guarantee or warranty is taken on the basis of the 
financial analysis of undertaking as well as analysis of the economic and financial 
situation of entity requesting to be granted a guarantee or warranty;  
 
 the aim of this analysis is to verify the capacity of the entity to repay the loan secured 
with the guarantee or warranty; 
 
 guarantee or warranty may be granted if the analysis of the request confirms that the 
entity is capable to fulfill obligations covered by the guarantee or warranty; 
 
 warranty is granted for a fixed period of time and up to the amount determined 
beforehand; 
 
 the Council of Ministers on request of the minister responsible for public finance may 
depart from this requirement when guarantee or warranty is granted for an international financial institution of whic h Poland is a member or has signed an 
agreement on co-operation; 
 
 the effectiveness of a granted guarantee or warranty is subject to payment 
of a commission fee depending on amount covered by warranty; 
 
 the condition of granted guarantee or warranty is securing claims of the State 
Treasury that might arise out of and in connection with the liabilities of the guarantor; 
 
 Taking under consideration the risk of the repayment secured loan by the State Treasury: 
 
 the Council of Ministers or Minister of Finance may grant the guarantee and warranty 
to the 50 per cent of the amount of the loan remaining and 50 per cent of interest and other costs directly relating to the loan  and 50 per cent of obligation incurred and 
resulting from the issue of bonds; exceptionally, in case of undertaking of special 
significance for national economy the Council of the Ministers may grant  a guarantee or warranty exceeding 50 per cent; 
 
 the Bank Gospodarstwa Krajowego may gr ant the guarantee and warranty to the 
60 per cent of the amount of the loan remaining and 60 per cent of interest and other costs directly relating to the loan and 60 per cent of obligation incurred and resulting 
from the issue of bonds.  
 2.  Duration of the programme and period covered by the notification 
 
The duration of the programme is not limited. The value of granted guarantees and warranties 
is set in the state budget every year. Pr esent notification covers period 2009-2010. 
 3.  Policy objective and /or purpose of the subsidy 
 
 Support of economic undertakings due  to a loan facilitation scheme. 
  G/SCM/N/220/EEC/Add.20 
 Page 5 
 
 
  4. Authority responsible for the subsidy and legislation under which it is granted 
 
 The Minister of Finance and the Council of Mi nisters are the authorities responsible for the 
programme implementation. 
 
 The subsidy is granted under the Law dated 8 May 1997 on guarantees and warranties granted 
by the State Treasury and by certain legal persons (Journal of Laws of 2003, No 174, item 1689, of 
2004 No 123, item 1291, No 145, item 1537 and No 281, item 2785, of 2005 No 78, item 684 and No 183, item 1538 and of 2009 No 65, item 545,  No 65, item 545,  and of 2010 No 28, item 144). 
 
5.  Form of the subsidy 
 
 (a) guarantees and warranties to the creditors to repay the loans completely or partially 
with interests and costs directly related to the loan; 
 
 (b) guarantees and warranties for the fulfillment of the bond issuer's provision of 
monetary consideration with respect to issued bonds; 
 
 (c) guarantees and warranties for the performance of obligations arising from a 
transaction securing against the interest rate change risk or against the currency risk 
associated with the loan or the issue of bonds covered by a State Treasury warranty; 
 
 (d) guarantees and warranties to the foreign banks or foreign fina ncial institutions to 
repay loans if these institutions gr anted warranty to the borrower; 
 
 (e) warranty for payment of compensation for destroyed, damaged or stolen exhibits. 
 
6.  Amount of subsidy granted 
 
 In 2009: 
 
 four guarantees for foreign en tities for the repayment of  loans were granted at value 
of PLN 9,632,695,800; 
 
 seven guarantees for national entities for the fulfillment of obligations resulting from 
issuing of bonds and interest arising from bonds were granted at value 
of PLN 12,396,312,500. 
 Total amount of guarantees and warranties granted in 2009 was PLN 22,029,008,300. 
 
 In 2010:  
 seven guarantees for foreign entities for the re payment of loans were granted at value 
of PLN 19,054,373,760; 
 
 two guarantees for national entities for the repayment of loans were granted at value 
of PLN 842,000,000; 
 
 three guarantees for national entities for the fulfillment of obligations resulting from 
issuing of bonds and interest arising from bonds were granted at value 
of PLN 9,029,931,250; 
 G/SCM/N/220/EEC/Add.20 
Page 6 
 
 
   three warranties for foreign entities for the payment of compensation for destroyed, 
damaged or stolen exhibits  were granted at value of PLN 252,034,385. 
 
 Total amount guarantees a warranties gr anted in 2010 w as PLN 29,178,339,395. 
 
 Total expenses in 2009 resulting from guarantees granted by the State Treasury under the 
provisions of the Law of 8 May 1997 equaled PLN 7,449,234 including PLN 6,711,879 resulting from 
the principal employed payments and PLN 737,3 55 covering interests and other related costs. 
  Total expenses in 2010 resulting from guarantees granted by the State Treasury under the 
provisions of the Law of 8 May 1997 equaled PLN 6,370,903 including PLN 6,322,519 resulting from 
the principal employed payments and PLN 48,38 4 covering interests and other related costs. 
 
7.  Beneficiaries 
 
Guarantees and warranties granted by the State Treasury for the repayment of bank loans, for 
the fulfillment of obligations resulting from issu ing of bonds, and for the payment of compensation 
for destroyed, damaged or stolen exhibits, are fina ncing the following undertakings (within the total 
amount of guarantees and warranties granted by the Treasury): 
 In 2009: 
 
 projects concerning regional development  
 2.44% 
 
 projects concerning railway sector 
 6.67% 
 
 projects concerning road sector   
 90.89% 
 
In 2010: 
  projects supporting the stimulation 
of economic initiatives (crisis 
counteract)   
 2.89% 
 
 projects concerning railway sector 
 3.14% 
 
 projects concerning road sector  
 93.11% 
 
 project concerning culture supporting  
 0.86% 
 
8. Trade effects of the subsidy 
 
 The programme does not directly impact the foreign trade.  II. GUARANTEES AND WARRANTIES GRANTED BY THE BANK GOSPODARSTWA 
KRAJOWEGO (BGK)  
 The principles, general terms and procedure of  guarantees granted by the State Treasury in 
Poland are regulated in the Act of 8 May 1997 on  guarantees and warranties granted by the State 
Treasury and certain legal persons.  
 
 Abovementioned Act has been amended on 2 April 2009 in order to boost the economy and 
for better support of entrepreneurship.   G/SCM/N/220/EEC/Add.20 
 Page 7 
 
 
   
 Before the amendment of the abovementioned Act, guarantees and warranties granted by the 
Bank Gospodarstwa Krajowego were designed to support especially SME's, from special fund: 
National Fund of Credit Guarantees. 
 
 After the amendment of the Act on guarantees and warranties granted by the State Treasury 
and Certain Legal Persons, Bank Gospodarstwa Kr ajowego may grant guarantees and warranties on 
its own risk, within the framework of the governmental programmes.  
 
A. CREDIT GUARANTEES FROM THE NATIONAL FUND OF CREDIT GUARANTEES ESTABLISHED 
IN THE BANK GOSPODARSTWA KRAJOWEGO (BGK) 
1.  Description of the programme 
 
 The terms and procedure of granting credit guarantees from the National Fund of Credit 
Guarantees (the Fund) was stipulated by the agre ement between the State Treasury represented by the 
Minister of Finance and the Bank Gospodarstw a Krajowego (BGK) concluded on 20 September 2005 
as last amended. The contract was signed on the basis of the Law dated 8 May 1997 on guarantees 
and warranties granted by the State Treasury and by certain legal persons. 
 
 The BGK granted guarantees and warranties in cooperation with 27 banks – signatories of the 
cooperation agreement – which have at disposal over four thousands of representative offices. It 
assured nationwide availability of guarant ees granted from the resources of the Fund. 
  The guarantee or warranty were granted after securing claims of the BGK by the loan-taker in 
a form of  blank bill of exchange or additi onally in another form indicated by the BGK. 
 
 A granted warranty was the subject to a paym ent of a commission charged from 1% to 2% 
depending on period covered by the warranty. Guar antees granted were commissioned twice as much 
as warranties. 
 
Guarantees and warranties could be grante d both in regular and extended procedure. 
Guarantee or warranty could be granted in the regul ar procedure after standard legal analysis of a 
petition and after verification of the economic and fina ncial analysis provided by the bank - creditor.  
  Guarantee or warranty could be granted in th e extended procedure after the complete legal, 
economic and financial analysis of a petition provi ded by the BGK. Guarantee or warranty could 
cover up to 80 per cent of the credit (not including interests).    
 The BGK could also grant to banks guarantee for the credit portfolios from which the credits 
were to be given to micro, small and medium sized enterprises. The amount of a single guarantee 
within one portfolio may not exceed EUR 100,000 an d then may not constitute more than 80 per cent 
of a credit. 
 
The BGK could also take up or acquire shares in  local and regional guarantee funds which act 
towards business development, granting guarantees fo r liabilities or micro, small and medium sized 
enterprises resulting from repayment of loans and credits. 
 
2. Duration of the programme and period covered by the notification 
 
The Law did not define the duration of the programme. Programme ended after amendment 
on 2 April 2009 of the Act of 8 May 1997 on su reties and guarantees granted by the State Treasury 
and certain legal persons.  G/SCM/N/220/EEC/Add.20 
Page 8 
 
 
   
3. Policy objective and/or purpose of the subsidy 
  Support of micro, small and medium sized enterprises.   
4.  Authority responsible for the subsidy and legislation under which it is granted 
 
 The authority responsible for the programme was the Minister of Finance. The legal basis of 
the programme was the Law dated 8 May 1997 on guarantees and warranties granted by the State 
Treasury and by certain legal persons (Journal of  Laws of 2003, No 174, item 1689, of 2004 No 123, 
item 1291, No 145, item 1537 and No 281, item 2785 and of 2005 No 78, item 684 and No 183, item 1538). 
 
5.  Form of the subsidy 
 
(a)  guarantees and warranties of loan re payment and guarantees and warranties of 
execution of liabilities resulting from the issue of bonds; 
 
(b)  guarantees for obligations incurred and resulting from supporting of small and 
medium enterprises' activity by the guarant ees of loan repayment granted with the 
participation of public resources or credits; 
 
(c)  taking up or acquisition shares or st ocks of local and regional guarantee funds. 
 
6.  Amount of subsidy granted 
 
 In 2007 - 2008 the BGK guaranteed repayment of business credits amounted to 
PLN 736 million from resources of the Fund.   
 In 2009 (up to 31 May 2009) BGK guaranteed  repayment of business credits amounted to 
PLN 328 million from resources of the Fund.   
 Up to 31 May 2009 there were shares and stoc ks in 10 local and 11 regional guarantee funds 
taken up with the resources of the Fund. The total amount PLN 45,147,500.  
7.  Beneficiaries  
 
Each Polish enterprise could apply for the guara ntee from the Fund. However, considering the 
fact that the BGK within this Fund could grant guarantees and warranties to the amount not exceeding 
10 million EUR, it was clear that the Fund is an instrument of supporting small and medium enterprises. 
 
8.  Evaluation of the effects of the subsidy on trade 
 
 The programme did not have direct imp act on foreign trade or it is negligible. 
 
B. GUARANTEES AND WARRANTIES GRANTED BY THE BANK GOSPODARSTWA KRAJOWEGO 
(BGK)  WITHIN THE FRAMEWORK OF THE GOVERNMENTAL PROGRAMMES   
 According to the provisions of the Law dated 8 May 1997 on gua rantees and warranties 
granted by the State Treasury and by certain le gal persons (Journal of Laws of 2003 No 174, item 
1689 as last amended), the BGK can grant guarantees or  warranties, on its own risk, in the framework 
of the governmental programmes.   G/SCM/N/220/EEC/Add.20 
 Page 9 
 
 
   
 Three government programmes have been ac cepted by the Council of Ministers and 
implemented by Bank Gos podarstwa Krajowego.  
 
1. Programme "Support of the entrepreneurship with use of guarantees issued by the 
Bank Gospodarstwa Krajowego"  
1. Description of the programme 
 
 On 19 May 2009 the Council of Ministers established the programme named "Support of the 
entrepreneurship with use of guarantees issu ed by the Bank Gospodarstwa Krajowego". The 
programme consists in granting to the compani es guarantees and warranties for the repayment of 
credits and for obligations resulting from bonds, guarant ees for adequate performance of contracts and 
also for leasing and factoring operations.  
  The terms and procedure of granting guarant ees from this programme are stipulated by the 
agreement between the State Treasury represented by the Minister of Finance and the Bank 
Gospodarstwa Krajowego (BGK) conc luded on 23 June 2009. The contract was signed on the basis of 
the Law dated 8 May 1997 on guarantees and warranti es granted by the State Treasury and by certain 
legal persons.  
  The BGK grants guarantees and warranties in c ooperation with 23 banks – signatories of the 
cooperation agreement.  
 2.  Duration of the programme and period covered by the notification 
 
The Law does not define the duration of the pr ogramme. Present notification covers period 
2009-2010. 
 
3.  Policy objective and/or purpose of the subsidy 
  The main objective of the programme is to boost the economy and for better support of 
entrepreneurship in Poland. 
 
4.  Authority responsible for the subsidy and legislation under which it is granted 
 
 The authority responsible for the supervision of  the programme is the Minister of Finance. 
The legal basis of the programme is the Law da ted 8 May 1997 on guarant ees and warranties granted 
by the State Treasury and by certain legal persons   
5.  Form of the subsidy 
 
(a)  guarantees and warranties for the repayment of credits; 
(b)  guarantees and warranties for obligations resulting from bonds;  
(c)  guarantees for adequate performance of contracts; 
(d)  warranties for leasing and factoring operations;  (e)  guarantee lines covered credit portfolios i ssued by banks to small and medium size 
enterprises;  G/SCM/N/220/EEC/Add.20 
Page 10 
 
 
  (f)  taking up or acquisition of shares or stoc ks of the local and regional guarantee funds.  
6.  Amount of subsidy granted 
 
 In 2009-2010 the BGK granted 68 guarantees or warranties amounted to PLN 41.5 million 
within the programme. 
 
7.  Beneficiaries  
 
Polish companies mainly in the small and medium size enterprises' sector.  
 
8.  Evaluation of the effects of the subsidy on trade 
 
 The programme does not have direct impact on foreign trade or it is negligible.  
  For guarantees or warranties granted by the Bank Gospodarstwa Krajowe go there are paid the 
market-oriented prices in accordan ce with the Commission Notice on the application of Articles 87 
and 88 of the EC Treaty to State aid in the form of guarantees (2008/C 155/02).   2. Programme "Support of the privatization through granting the warranties and 
guarantees to the companies with the sha re capital covered by employees or local-
government units" 
1.  Description of the programme 
 
 On 20 October 2009 the Council of Ministers established the programme named "Support of 
the privatization through granting the warranties an d guarantees to the companies with the share 
capital covered by employees or local-government units". The programme consists in granting 
warranties and guarantees to the companies with the share capital covered by employees or local-
government units to cover the repayment of credits draw for the privatization of the company up to 
the limit of 30 mln EUR and maximum 80% of the credit. 
 
 The terms and procedure of granting credit guarantees from this programme are stipulated by the agreement between the State Treasury represen ted by the Minister of Finance and the Bank 
Gospodarstwa Krajowego (BGK) concluded on 19 December 2009. The contract was signed on the 
basis of the Law dated 8 May 1997 on guarantees and warranties granted by the State Treasury and by 
certain legal persons. BGK offers the warran ties and guarantees within the programme from 
June 2010. 
 2. Duration of the programme and period covered by the notification 
 
The Law does not define the duration of th e programme. It should be active until the 
privatization process in Poland is over. Present notification covers period 2009-2010. 
 
3.  Policy objective and/or purpose of the subsidy 
  The main objective of the programme is to increase the participation of employees and local 
governments in the privatization process in Poland. 
 
4.  Authority responsible for the subsidy and legislation under which it is granted 
 
 The authority responsible for the supervision of  the programme is the Minister of Economy in 
cooperation with the Minister of Finance and the Mi nister of State Treasury. The legal basis of the  G/SCM/N/220/EEC/Add.20 
 Page 11 
 
 
  programme is the Law dated 8 May 1997 on guarantees and warranties granted by the State Treasury 
and by certain legal persons  
 
5.  Form of the subsidy 
 
 Guarantees and warranties of loan repayment allocated for: 
 
 (a) employee's leasing;   (b) other forms of privatization; 
 (c) purchase of the company or its organized part within the bankruptcy proceeding.  
 
6.  Amount of subsidy granted 
  In 2009-2010 the BGK granted no guarant ees or warranties within the programme. 
 
7.  Beneficiaries  
 
 The companies with the share capital cove red by employees or local-government units. 
 
8.  Evaluation of the effects of the subsidy on trade 
 
 The programme does not have direct impact on foreign trade or it is negligible. 
  For guarantees or warranties granted by the Bank Gospodarstwa Krajowe go there are paid the 
market-oriented prices in accordan ce with the Commission Notice on the application of Articles 87 
and 88 of the EC Treaty to State aid in the form of guarantees (2008/C 155/02).   3. Programme "Support of the lo cal-government units in the activities stabilizing the 
health care system" 
1.  Description of the programme 
 
 On 27 April 2009 the Council of Ministers established the programme named "Support of the local-government units in the activities stabilizing the health care system". The programme consists in 
granting warranties to the local-government units to cover the credit draw for the repayment of 
liabilities taken over in the result of liquidation of the public healthcare entities.  
 
 The terms and procedure of granting warrantie s from this programme are stipulated by the 
agreement between the State Treasury represented by the Minister of Finance and the Bank 
Gospodarstwa Krajowego (BGK) concl uded on 15 June 2010. The contract was signed on the basis of 
the Law dated 8 May 1997 on guarantees and warranti es granted by the State Treasury and by certain 
legal persons. BGK offers the warranties and gua rantees within the programme from July 2010. 
 
2. Duration of the programme and period covered by the notification 
 
 The programme is valid in the period 2009- 2011. Present notification covers period 2009-
2010. 
 
3. Policy objective and/or purpose of the subsidy 
 
 The main objective of the programme is re payment of liabilities taken over by the local-
government unit in the result of liquidation of the public healthcare entities.  G/SCM/N/220/EEC/Add.20 
Page 12 
 
 
  4.  Authority responsible for the subsidy and legislation under which it is granted 
 
 The authority responsible for the execution of the programme is the Minister of Health. The 
legal basis of the programme is the Law dated 8 May 1997 on guarantees and warranties granted by 
the State Treasury and by certain legal persons  
 
5.  Form of the subsidy 
  Warranties of loan allocated for the repa yment of liabilities taken over by the local-
government unit in the result of liquidation of the public healthcare entities. 
 6.  Amount of subsidy granted 
 
 In 2009-2010 the BGK granted no warranties within the programme. 
 
7.  Beneficiaries  
 
 Local-government units. 
 
8.  Evaluation of the effects of the subsidy on trade 
 
 The programme does not have direct impact on foreign trade or it is negligible. 
 
III. INCOME TAX ALLOWANCES FOR JOINT VENTURE ENTERPRISES  
1. Description of the programme 
 
Income tax allowances are established for jo int venture enterprises and granted by the 
Minister of Finance, taking individual decisions in  this respect. In case of positive decision of the 
Minister of Finance, the enterpri se has the possibility of exercising th e right to the tax allowance in 
the first year when it gains profit.  
 
2. Duration of the programme and period covered by the notification 
 
 Such income tax allowances are in force since 1993 until the quota is used up. This 
notification covers period 2009- 2010.  
 
3. Policy objective and/or purpose of the subsidy 
 
The creation of incentives for foreign investments.  
 
4. Authority responsible for the subsidy and legislation under which it is granted 
 
The authority responsible for the programme is th e Minister of Finance. The  legal basis for 
implementation of the programme is  art. 23 of th e Act of 14 June 1991 on business activities (Journal 
of Laws No 26 of 1997, item 143).  
 
5. Form of the subsidy  
 
Income tax allowances for th e joint venture enterprises 
  G/SCM/N/220/EEC/Add.20 
 Page 13 
 
 
  6. Amount of the subsidy granted  
 
In 2009 the assistance granted amounted to PLN  167,863,000.  No data available for 2010.  
 
7. Beneficiaries  
  In 2009 income tax allowances we re granted to 8 legal entities. 
 
8. Trade effects of the subsidy    
  The programme does not directly impact the foreign trade.  
IV. PROGRAMME OF DEVELOPMENT OF TH E FISHERIES SECTOR IN POLAND  
1. Description of the programme 
 
 The programme depends on direct surcharges to  inrest rates of bank's credits for economic 
entities acting in the fischeries setor. Credits could be designed to:  
 - buying the machines and installations made of stainless steel and teflon used in 
processing of fish, crustaceans and shellfish; 
 - buying the equipped  buildings which coul d be used in fish, crustaceans and shellfish 
processing or buying plots under buildings; 
 - modernization of buildings and other structures; 
 - building of water treatment systems and water filtration systems; 
 - buying the deep freezing chambers or cooling, refrigerating and defreezing machines;  - buying the new smoking chambers; 
 - buying the factorial ice machines; 
 - buying the instalations used for introducing quality control systems;  - renewal and modernization of fleet (fishing vessels and boats);  
 - realization of investments in inland fisheries sector.  
 2. Duration of the programme and period covered by the notification 
 
The programme was foreseen for the years 2000 – 2006. In the fact it was terminated by 
30 April 2004. In 2009 and 2010 only surcharges to the inrests rates of bank's credits granted by the 
end of April 2004 were paid. 
 
3. Policy objective and/or purpose of the subsidy 
 
 Development of the fisheries sector incl uding quality improvement of produced goods, 
sanitary and veterinary arrangements on fishing vessels,  as well as restructuring of plants involved in 
inland fisheries branch. 
   
4. Authority responsible for the subsidy and legislation under which it is granted 
 
 The managing authority for the programme is  the Minister of Agriculture and Rural 
Development. The implementing institution is the Agency for Restructuring and Modernisation of 
Agriculture.  
 G/SCM/N/220/EEC/Add.20 
Page 14 
 
 
  5. Form of the subsidy 
 
 Surcharges to the interest rates of bank's credits. 
 
6. Amount of subsidy granted 
 
 In the period of 2009- 2010 there were no new cr edits granted. Only surc harges to the interest 
rates of bank's credits granted before May 2004 were paid. In the period mentioned the value of 
surcharges reached 162 329.83 PLN ( 132,952.95 PLN in 2009 and 29,376.88 PLN in 2010).  
7. Beneficiaries 
 
 The plants involved in fisheries, inland fisheries and fish processing. 
 
8. Trade effects of the subsidy 
 
 The programme does not directly impact trade.  V. MULTIANNUAL PROGRAMMES FOR DIRECT INVESTMENT FINANCIAL 
SUPPORT 
1. Description of the programme 
 
 The scheme provides for ad hoc  regional investment aid awarded in the form of multiannual 
programmes, adopted according to: 
 
 - Art. 117 of the Act on public finance of  30 June 2005 (Journal of Laws 2005 No 249 
item 2104, with amendments; in force since 1 January 2006); 
 - Art. 136 item 2 of the Act on public finance of 27 August 2009 (Journal of Laws 
2009 No 157 item 1240, with amendments, in force since 1 January 2010). 
 
Aid granted under a multiannual programme schem e constitutes a regional state aid. The aid 
takes the form of a direct grant and is accorded basing on an agreement signed between a beneficiary 
and the Minister of Economy.  
 The issues related to regional aid are regulated at the community level, inter alia , by the 
following legal acts: 
 - Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain  
categories of aid compatible with the common market in application of Articles 87 
and 88 of the Treaty (General block exemption Regulation); 
 
- Commission Regulation (EC) No 1628/2006 of  24 October 2006 on the application 
of Articles 87 and 88 of the Treaty to national regional investment aid; 
 
- Guidelines on National Regional Aid for 2007-2013 (2006/C 54/08).  
 The state aid based on the legal acts mentioned above is subject to individual notification to 
the European Commission, unless the aid is used to supplement aid granted on the basis of regional 
investment and employment aid scheme, and it does not exceed 50% of the tota l aid to be granted for 
the investment. 
  G/SCM/N/220/EEC/Add.20 
 Page 15 
 
 
  Regional investment aid is awarded for an initial investment project. Initial investment – 
according to the Guidelines on National Regional Aid for 2007-2013 (2006/C 54/08) - means an 
investment in fixed capital relating to the setting- up of a new establishment, the extension of an 
existing establishment, or the starting-up of an ac tivity involving a fundamental change in the product 
or production process of an existing establishment (through rationalization, diversification or 
modernization). 
 
Detailed terms and conditions for qualifying projects have be en determined in a document 
adopted by the Council of Ministers on 23 September, 2008, titled The Syst em of Financial Support of 
Investment Projects Having Significant Importance to the Polish Economy . 
 Support is not granted automatica lly to all investors fulfilling th e abovementioned criteria. All 
applications are subject to the decision of the Inte rministerial Committee for Foreign Investment and, 
subsequently, of the Council of Ministers, whic h adopts multiannual programmes in the form of a 
resolution. 
 
2.  Duration of the programme and th e period covered by the notification 
 
Due to the ad hoc  nature of multiannual programmes there are no determined time limits for 
the scheme's implementation. The implementation of the scheme is limited only by availability of aid 
funds. The multiannual programmes, adopted by the C ouncil of Ministers in calendar years 2009 and  
2010, cover the following periods: 
 2009-2010 – 3 programmes 
2009-2011 – 3 programmes 
2009-2012 – 2 programmes 
2010-2011 – 4 programmes 
2010-2012 – 3 programmes 2010-2013 - 2 programmes 
2010-2014 - 2 programmes 
 
3.  Policy objectives and purpose of the subsidy 
 Supporting initial investment or creating new jobs related to initial invest ment with the aim to 
assist the development of the most disadvantaged regions. 
  Increasing the competitiveness and technological  development of the economy through the 
implementation of new innovative investments, which will contribute to new jobs creation both in the 
beneficiary and in its co-operating partners. 
 
4.  Authority responsible for the subsidy and legislation under which it is granted 
 
 The authority responsible is the Minister of Economy. 
 
Legislation under which the subsidy was granted: 
 
  - Act on public finance of 30 June 2005 (Journal of Laws 2005 No 249 item 2104; with 
amendments; in force from 1 January 2006);  
  - Act of 27 August 2009 on public fina nce (Journal of Laws 2009 No 157 item 1240, 
with amendments; in force since 1 January 2010);  
  - Guidelines on National Regional Aid for 2007-2013 (2006/C 54/08);  G/SCM/N/220/EEC/Add.20 
Page 16 
 
 
    - Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain 
categories of aid compatible with the common market in application of Articles 87 
and 88 of the Treaty (General block exemption Regulation); 
  - The System of Financial Support of Investment Projects Having Significant 
Importance to the Polish Economy.  
 
5.  Form of the subsidy 
 
The subsidy is granted in the form of a direct grant. 
 
6.  Amount of the subsidy granted 
 
The amount of regional aid which may be granted to an entrepreneur is contingent upon the 
following: 
 
 - Location of the investment project; 
 - Amount of investment expenditure or;   - Costs of employment of new staff; 
 - Size of the undertaking applying for regional aid. 
  The maximum amount of aid granted cannot exceed the maximum regional aid intensity. 
 
 In 2009 the total of 8 multiannual investment  support programmes were adopted by the 
Council of Ministers. The total value of the state aid awarded by these programmes amounted to 
PLN 49 million. 
 
 In 2010 the Council of Ministers adopted 11 multinannual investment support programmes. 
The total value of the state aid awarded by  these programmes amounted to PLN 113 million. 
 
7.  Beneficiaries 
 
All investors, irrespective of the size and the country of origin, planning to execute 
investment projects in Poland, satisfying the invest ment project requirements specified in the System 
of Financial Support of Investment Projects Ha ving Significant Importance to the Polish Economy, 
were able to apply. 
 
In 2009 there was the total number of 8 new beneficiaries, while in 2010 – 11 new 
beneficiaries. 
 
8.  Trade effect of the subsidy 
 
 There are no direct trade effects of the subsidy. 
 VI. SPECIAL ECONOMIC ZONES  
A. Regional Aid Scheme for the enterprises  conducting business activity in Special 
Economic Zones under a permit issued after 1 January 2007. 
 
B. Regional Aid Scheme in form of exemption from real estate tax granted to 
entrepreneurs other than small and medium one s conducting business activity in Special Economic 
Zones under a permit issued before 1 January 2001.   
  G/SCM/N/220/EEC/Add.20 
 Page 17 
 
 
  C. Regional Aid Scheme in form of remission of the real estate tax arrears for the 
entrepreneurs other than small and medium one s conducting business activity in Special Economic 
Zones under a permit issued before 1 January 2001. 
 
1. Description of the programme 
  
There are fourteen Special Economic Zones ( SEZ) in Poland on the area of 14,106.8165 ha. 
(data for December 2010). Entrepreneurs who invest in SEZ can obtain regional state aid in the form 
of corporate income tax exemption (legal person) or income tax exemption (natural person). The aid 
is granted to entrepreneurs who obtain the permit to conduct business in the SEZ.  
 
2. Duration of the programme and pe riod covered by the notification  
 
The aid scheme, submitted to European Commission is binding for 2007 – 2013.  
 
This notification covers aid gran ted in the year 2009 and 2010.  
 
3. Policy objective and/or purpose of the subsidy. 
 Supporting initial investment or creating new jobs related to an initial investment by 
entrepreneurs conducting economic activit y in the special economic zones. 
 
4. Authority responsible for the subsidy and legislation under which it is granted 
 
Authority responsible for the programme is the Minister of Economy.  
 
The subsidy was granted on the basis of the following legal acts: 
 (a)  the Act on Special Economic Zones of 20  October 1994 (Journal of Laws of 2007 no 
42, item 274;  of 2008 no 118, item 746) and of 2009 no 18, item 97), 
 (b) the Act of 2 October 2003 on amendment of the act on Special Economic Zones and 
other acts (Journal of Laws no 188, item 1840; of 2004 no 123, item 1291 and no 
273, item 2703 and of 2006 no 141, item 997), 
 
(c)  14 Regulations of the Council of Ministers:  
  - Act of 15 December 2008 on the Kami enna Góra special economic zone 
(Journal of Laws no 232, item 1549 and of 2009 no 113, item 937 and of 
2010 no 186, item 1244); 
 
 - Act of 15 December 2008 on the Kraków  special economic zone (Journal of 
Laws no 232, item 1552, and of 2009 no 64, item 537 and of 2010 no 196, 
item 1299); 
  - Act of 15 December 2008 on the Katowice special economic zone  (Journal of 
Laws no 232, item 1550, of 2009 no 217, item 1684,); 
  - Act of 15 December 2008 on the Kostrzy ńsko-Słubicka special economic 
zone (Journal of Laws no 232, item 15 51, and of 2009 no 54, item 441, and 
of 2010 no 104, item. 653,); 
 G/SCM/N/220/EEC/Add.20 
Page 18 
 
 
   - Act of 15 December 2008 on the Legnicka special economic zone  (Journal of 
Laws no 232, item 1553, of 2010 no 129, item 865); 
  - Act of 15 December 2008 on the Łódzka special economic zone (Journal of 
Laws no 232, item 1554, of 2009 no 51, item 404, and of 2010 no 6, item 33, 
no 191, item 1278); 
 
 - Act of 15 December 2008 on the Mielec special economic zone (Journal of 
Laws no 232, item 1555, of 2009 no 112, item 919, of 2010 no 39, item 208, 
no 114, item 762); 
  - Act of 15 December 2008 on the Pomo rska special economic zone (Journal 
of Laws no 232, item 1556, of 2009 no  131, item 1077, and of 2010 no 236, 
item 1554); 
 
 - Act of 15 December 2008 on the S łupska special economic zone  (Journal of 
Laws no 232, item 1557); 
 
 - Act of 15 December 2008 on the "Starachowice" special economic zone  
(Journal of Laws no 232, item 1558, of 2009 no 51, item 405 and of 2010 no 
6, item 34); 
 
 - Act of 15 December 2008 on the Suwals ka special economic zone (Journal of 
Laws no 232, item 1559); 
 
 - Act of 15 December 2008 on the Tarnobrzeska special economic zone 
(Journal of Laws no 232, item 1560, of 2010 no 73, item 468); 
  - Act of 15 December 2008 on the Wa łbrzyska special economic zone  (Journal 
of Laws no 232, item 1561, of 2009 no 62, item 505, and of 2010 no 29, item 
149, no 163, item 1097); 
 
 - Act of 15 December 2008 on the Warmi ńsko-Mazurska special economic 
zone (Journal of Laws no 232, item 1562, of 2009 no 50, item 397, no 217, 
item 1685, of 2010 no 181, no 1216). 
 
5. Form of the subsidy 
  
 Tax exemption from the legal persons' or natural persons' income tax as well as the 
tax exemption from real estate tax. 
 
6. Amount of subsidy granted  
  In 2008 the total aid amounted to PLN 1,066.139 million. The data for the years 2009 
and 2010 is still not available due to its form  (tax exemption) – it will be submitted in the 
second half of this year.   
7. Beneficiaries  
 
 The aid is granted to the following groups of the entrepreneurs: 
  (a)  Entrepreneurs who obtained the permit before 31 December 2000:   G/SCM/N/220/EEC/Add.20 
 Page 19 
 
 
    -  the small and the medium ones are entitled to total tax exemption for 
the first ten years of conducting business activity in the special 
economic zones and to 50% of tax exemption for the following years – the small ones up till 31 December 2011, the medium ones till 
31 December 2010; 
 
  -  the large entrepreneurs who obtained the permit before 31 December 
1999 are entitled to tax exemption that amounts to 75% of the investment costs borne till the end of 2006 whereas those who 
obtained the permit in year 2000 – 50% of the said costs. 
Entrepreneurs from the motor vehicle are entitled to tax exemption that amounts to 30% of the investment costs. 
 
 (b)  Entrepreneurs who obtained the permit from 1 January 2001 to 
31 December 2006 are entitled to tax exemptions that amount to: 
 
  -  for the large entrepreneurs - 50% of the investment costs or 2 year 
costs of creating new jobs; 
 
  -  for the small and medium entrepreneurs – 65% of the 
abovementioned costs. 
 
 In Cracow, Gda ńsk and Wroclaw these indexes amount accordingly to 40% and 55% 
and in Pozna ń and Warsaw these indexes amount accordingly to 30% and 45%. 
 
 (c)  Entrepreneurs who obtained the pe rmit after 1 January 2007 are entitled to 
tax exemptions that amount to: 
   -  on the areas belonging to the following provinces: Lubelskie, 
Podkarpackie, Warmi ńsko-Mazurskie, Podlaskie, Świętokrzyskie, 
Opolskie, Ma łopolskie, Lubuskie, Łódzkie, Kujawsko-Pomorskie; 
 
   -- for the large entrepreneurs - 50% of the investment costs or 
2 year costs of creating new jobs; 
 
   -- for the medium entrepreneurs – 60% of the abovementioned 
costs; 
 
   -- for the small entrepreneurs – 70% of the abovementioned 
costs. 
 
 In provinces: Pomorskie, Zachodniopomorskie, Dolno śląskie, Wielkopolskie, Śląskie, 
Mazowieckie these indexes amount accord ingly to 40%, 50% and 60% and in 
Warsaw these indexes amount accordingly to 30%, 40% and 50%. 
 
8. Trade effect of the subsidy  
 
  There are no trade effects of the subsidies granted in the SEZ.  G/SCM/N/220/EEC/Add.20 
Page 20 
 
 
  VII. FINANCIAL SUPPORT OF NEW INVESTMENTS FROM THE ZONE FUND 
1. Description of the programme 
 
The aim of the aid scheme is to grant financ ial support to new investments from the Zone 
Fund. This instrument aims at entrepreneurs whic h conduct their business activity in special economic 
zones under the permits issued before 1 January 2001 , to whom in connection with the provisions of 
the Act of Accession the size of  formerly granted tax exemption have been limited. Taxes paid by 
these entrepreneurs are accumulated on Zone Found account and may be used by them to support new 
investments which are going to be implemented in Poland by the end of 2023.  
 
The aid constitutes a regional state aid. It takes the form of a direct grant and is accorded 
basing on an agreement signed between a bene ficiary and the Minister of Economy.  
 
The aid is awarded for an initial investments c onnected with the establishment or extension of 
an enterprise, as well as the commencement in an enterprise of activities covering significant 
amendments as to production or manufacturing process,  changes in the product or services, including 
amendments to the manner of rendering services. 
 
2. Duration of the programme and period covered by the notification 
 
The aid scheme, submitted to European Commission is binding for 2007 – 2013.  
 
This notification covers period 2009 – 2010.  
 
3. Purpose of the subsidy 
 Supporting initial investment or creating new jobs related to an initial investment with the aim 
to assist the development of the most disadvantaged regions.  
 
4. Authority responsible for the subsidy and legislation under which it is granted 
 
The authority responsible is the Minister of Economy. 
 
The subsidy was granted on the basis of the following legal acts:  
- the Act of 2 October 2003 on amendment of the act on Special Economic Zones and 
other acts (Journal of Laws no. 188, item 1840 and of 2004 no. 123, item 1291 and 
no 273, item 2703 and of 2006 no 141, item 997); 
 
- Regulation of the Council of Ministers of  21 March 2006 on granting support of new 
investment from Zone Fund (Journal of Laws no. 59, item 409, of 2007 no. 45, 
item 289 and of 2010 no 23,item 117). 
 
5. Form of the subsidy 
 
The subsidy is granted in the form of a direct grant. 
 
6. Amount of subsidy granted 
 
There was no subsidy granted in 2009. 
 Total subsidy granted in 2010 amounted to PLN 279,927.60.   G/SCM/N/220/EEC/Add.20 
 Page 21 
 
 
   
7. Beneficiaries 
 
 - entrepreneurs who conduct business act ivity in special economic zones under 
a permit issued before 1 January 200 1 and amended under Article 6 Act of 
the Act of 2 October 2003 on amendment of the act on Special Economic 
Zones and other acts; 
  - entrepreneurs in which share capital an  entrepreneurs referred to item 1 holds 
at least 25% of shares; 
  - entrepreneurs in which share capital a dominant entity within the meaning of 
the Act of 29 July 2005 on public offe ring and the conditions for introducing 
financial instruments to the organized trading system and on public companies (Journal of Laws No 184, item 1539), towards an entrepreneurs 
referred to in item 1, holds at least 90% of shares. 
  In 2009 there were no beneficiaries, in 2010 – 1. 
 
8. Trade effect of the subsidy 
 
 There are no trade effects of the subsidies. 
 
VIII.  RESTRUCTURING PROGRAMME FOR THE SECTOR OF THE HARD COAL  
(There is no data for 2010 available yet)  
 
1.  Description of the programme 
 
The programme relates to payments of funds to  cover costs resulting from the restructuring of 
the coal sector that are not related to current production. 
 The legal basis for granting the aid was the Act of 7 September 2007 on functioning of hard 
coal mining in 2008 – 2015, together with impl ementing acts laying down detailed rules on the 
granting of aid.  
 In 2009 
 
In 2009 no coal mine was liquidated. 
 
Overall output of the hard coal sector diminished by 6.2 Mt and amounted to 77.4 Mt.  
As of 31.12.2009, 118,875 people were employed in the Polish mining industry. Number of 
employees increased by 838. 
 
In 2009 the mining industry of hard coal  gained net financial result amounting at 
PLN 166.9 million. The result was lower by PLN 757.7 million in comparison to 2008. 
 G/SCM/N/220/EEC/Add.20 
Page 22 
 
 
  2.  Duration of the programme and period covered by the notification 
 
 In 2009 
 
The programme has started in the beginning of 2009. The European Commission approved 
aid programme for years 2008 – 2010 (State aid N 575/07 – Poland – State aid for the Polish coal 
sector for the period 2008 – 2010). 
 
3.  Policy objective and /or purpose of the subsidy 
 In 2007 a new strategy for the hard coal sect or has been developed and adopted by the 
Council of Ministers. The document - The Strategy of Hard Coal Mining Industry Activities in Poland 
for 2007 – 2015- does not specify detailed restructur ing measures, but sets directions with regard to 
the strategy of mining industry activities which shoul d constitute the basis for construction of strategy 
by coal companies – hard coal producer s. Objectives of the new strategy:  
 
- ensuring energy security of the country by satisfying the domestic demand for hard 
coal, including utilization of coal for production of liquid and gaseous fuels; 
 
- maintaining competitiveness of Polish hard  coal in conditions of free market 
economy; 
 
- ensuring stable deliveries of hard coal of  the required quality to domestic and foreign 
customers; 
 
- utilization of modern technologies in the hard coal mining sector to improve price 
competitiveness, occupational safety, environmental protection and to create the basis 
for technological and scientific development. 
 
4.  Authority responsible for the subsidy and legislation under which it is granted 
 
The authority responsible for the realization of the programme is Minister of Economy. 
 
The legal basis for granting the aid was the Act of 7 September 2007 on functioning of hard 
coal mining in 2008 – 2015 (Journal of Law No 192,  item 1379), together with implementing acts 
laying down detailed rules on the granting of aid: 
 - Regulation of the Minister of Economy of 27 June 2008 on state grant envisaged for 
financing of mines closure, actions carrie d out after completion of total closure of 
mines as well as repair of mining damages caused by the operations of the mining plants (Journal of Law No 118, item 751); 
 
- Regulation of the Minister of Economy of 27 June 2008 on state grant envisaged for 
the protection of neighboring mines against water, gas and fire hazards (Journal of 
Law No 118, item 752); 
 
- Regulation of  the Minister of Economy of 27 June 2008 on detailed principles of 
granting and payment of equivalent in mone y subsequent with the legal title to the 
free of charge hard coal and the refund of  the costs of carbon allowance paid in kind 
and leveling annuity (Journal of Law No 1185, item 753).  
  G/SCM/N/220/EEC/Add.20 
 Page 23 
 
 
  5.  Form of the subsidy 
 
Grants and waiver of contributions to PFRON and charges and penalties payable to 
NFOŚiGW 
 
6.  Amount of subsidy granted 
 
Total subsidy granted in 2009 amounted to PLN 381,349,780.  Total subsidy granted in 2010 amounted to PLN 374,982,200.  
 
7.  Beneficiaries 
 
Mining enterprises 
 8.  Trade effect of the subsidy 
 
The programme does not directly impact the foreign trade   
IX. EXEMPTIONS FROM EXCISE DUTY FOR FUELS, BIOFUELS AND 
BIOCOMPONENTS 
1. Description of the programme 
 
Exemptions from excise duty are established for pr oducers of liquid fuels and liquid biofuels 
and granted by the Minister of Finance. Exempti ons from excise duty covered petrol containing over 
2% of biocomponents, gas oil containing over 2%  of biocomponents and biocomponents used as pure 
biofuels which met requirements set in specific regulations.  
 
2. Duration of the programme and period covered by the notification 
 
This programme covers period 15 October 2009 - 30 April 2011. 
 
3. Policy objective and/or purpose of the subsidy 
 
According to the Polish regulations the fuel producers are obliged to implement the National 
Indicative Target arising from the Act of 25 August 2006 on biocomponent s and liquid biofuels, 
which means in practice introduction of a set proportion of biofuels to the market. In order to meet 
this obligatory targets producers have to sell biof uels and fuels with biocomponents at prices which 
are competitive when compared with oil fuels. Ex emptions from excise duty were established in order 
to recompensate  fuel producers the costs conn ected with blending biocomponents with oil fuels. 
 
4. Authority responsible for the subsidy and legislation under which it is granted 
 
The authority responsible for the programme is th e Minister of Finance. The  legal basis for 
implementation of the programme is  regulation of the Minister of Finance of 6 December 2008 on 
exemptions from excise duty (Journal of Laws No 3, item 11).  
 
5. Form of the subsidy  
 Exemptions from excise duty covered:   G/SCM/N/220/EEC/Add.20 
Page 24 
 
 
  (1) petrol containing over 2% of biocompone nts (bioethanol) which met requirements set 
in specific regulations on the level of 1.565 PLN per each liter of the biocomponents 
added to that petrol;  
 
(2) gas oil containing over 2% of biocompone nts (methyl-esters) which met requirements 
set in specific regulations on the level of 1.048 PLN per each liter of the 
biocomponents added to that gas oil; 
 (3) biocomponents used as pure biofuels which met requirements set in specific 
regulations on the level of 1,000.00 PLN per 1000 litres.  
 
6. Amount of the subsidy granted  
 
In 2009 the assistance granted (within the pr evious programme and the present programme) 
amounted to PLN 1,200,000,000. No data available for 2010.  
 
7. Beneficiaries 
 
Producers of liquid fuels and liquid biofuels. 
 
8. Trade effects of the subsidy    
 The programme does not directly impact the foreign trade.   
 
 
__________