WORLD TRADE  
ORGANIZATION  G/SCM/N/186/EEC/Add.20 
23 December 2009 
 
 (09-6563) 
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 COMMUNITIES 
 
Addendum  
 
  The following addendum to the notification of the European Communities
* relates to subsidy 
programmes of Poland. 
 
_______________ 
 
    
 
                                                     
 
* On 1 December 2009, the Treaty of Lisbon amendi ng the Treaty on European Union and the Treaty 
establishing the European Comm unity (done at Lisbon, 13 Decembe r 2007) entered into force.  
On 29 November 2009, the WTO received a Verbal Note  (WT/L/779) from the Council  of the European Union 
and the Commission of the European Communities stating that, by virtue of the Treaty of Lisbon, as of 
1 December 2009, the European Union replaces and succeeds the European Community. G/SCM/N/186/EEC/Add.20 
Page 2  
 
  POLAND 
 
TABLE OF CONTENTS 
 
Page 
 
1. GUARANTEES AND W ARRANTIES OF THE STATE TREASURY..............................5  
1.1 Description of the program..................................................................................................... .5 
1.2 Duration of the programme and period covered by the notification ...................................6  
1.3 Policy objective and /or pu rpose of the subsidy .....................................................................6  
1.4 Authority responsible for the subsidy and legislation under which it is granted................6  
1.5 Form of the subsidy ............................................................................................................ ......7  
1.6 Amount of subsidy granted ...................................................................................................... 7 
1.7 Beneficiaries .................................................................................................................. ............7  
1.8 Trade effects of the subsidy................................................................................................... ...8 
2. CREDIT GUARANTEES FROM THE NATIONAL FUND OF THE CREDIT 
GUARANTEES ESTABLISHED IN THE BANK GOSPODARSTWA KRAJOWEGO (BGK) .............................................................................................................8
 
2.1 Description of the program..................................................................................................... .8 
2.2 Duration of the programme and period covered by the notification ...................................9  
2.3 Policy objective and/or pu rpose of the subsidy ......................................................................9  
2.4 Authority responsible for the subsidy and legislation under which it is granted................9  
2.5 Form of the subsidy ............................................................................................................ ......9  
2.6 Amount of subsidy granted ...................................................................................................... 9 
2.7 Beneficiaries .................................................................................................................. ..........10  
2.8 Evaluation of the effects of the subsidy on trade..................................................................10  
3. INCOME TAX ALLOWANCES FOR JO INT VENTURE ENTERPRISES...................10  
3.1 Description of the programme...............................................................................................10  
3.2 Duration of the programme and period covered by the notification .................................10  
3.3 Policy objective and/or pu rpose of the subsidy ....................................................................10  
3.4 Authority responsible for the subsidy and legislation under which it is granted..............10  
3.5 Form of the subsidy ............................................................................................................ ....10  
3.6 Amount of the subsidy granted..............................................................................................10  
3.7 Beneficiaries .................................................................................................................. ..........10  
3.8 Trade effects of the subsidy................................................................................................... .10 
4. PROGRAMME OF DEVELOPMENT OF  THE FISHERIES SECTOR IN 
POLAND......................................................................................................................... .........11  
4.1 Description of the program....................................................................................................1 1  G/SCM/N/186/EEC/Add.20 
 Page 3 
 
 
  Page 
4.2 Duration of the programme and period covered by the notification .................................11  
4.3 Policy objective and/or pu rpose of the subsidy ....................................................................11  
4.4 Authority responsible for the subsidy and legislation under which it is granted..............11  
4.5 Form of the subsidy ............................................................................................................ ....11  
4.6 Amount of subsidy granted ....................................................................................................12  
4.7 Beneficiaries .................................................................................................................. ..........12  
4.8 Trade effects of the subsidy................................................................................................... .12 
5. MULTI-ANNUAL PROGRAMMES FOR DIRECT INVESTMENT 
FINANCIAL SUPPORT ........................................................................................................12  
5.1 Description of the programme...............................................................................................12  
5.2 Duration of the programme and the period covered by the notification ...........................13  
5.3 Policy objectives and purpo se of the subsidy........................................................................13  
5.4 Authority responsible for the subsidy and legislation under which it is granted..............13  
5.5 Form of the subsidy ............................................................................................................ ....13  
5.6 Amount of the subsidy granted..............................................................................................13  
5.7 Beneficiaries .................................................................................................................. ..........14  
5.8 Trade effect of the subsidy .................................................................................................... .14 
6. SPECIAL ECONOMIC ZONES...........................................................................................14  
6.1 Description of the programme...............................................................................................14  
6.2 Duration of the programme and period covered by the notification .................................15  
6.3 Policy objective and/or purpose of the subsidy. ...................................................................15  
6.4 Authority responsible for the subsidy and legislation under which it is granted..............15  
6.5 Form of the subsidy ............................................................................................................ ....16  
6.6 Amount of subsidy granted ....................................................................................................16  
6.7 Beneficiaries .................................................................................................................. ..........16  
6.8 Trade effect of the subsidy .................................................................................................... .17 
7. FINANCIAL SUPPORT OF NEW INVESTMENTS FROM THE ZONE FUND ..........17  
7.1 Description of the programme...............................................................................................17  
7.2 Duration of the programme and period covered by the notification .................................18  
7.3 Purpose of th e subsidy......................................................................................................... ...18 
7.4 7.4 Authority responsible for the subsidy and legislation under which it is 
granted ........................................................................................................................ .............18  
7.5 Form of the subsidy ............................................................................................................ ....18  
7.6 Amount of subsidy granted ....................................................................................................18  
7.7 Beneficiaries .................................................................................................................. ..........18  G/SCM/N/186/EEC/Add.20 
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  Page 
7.8
 Trade effect of the subsidy .................................................................................................... .19 
8. RESTRUCTURING PROGRAMME FOR THE SECTOR OF THE HARD 
COAL........................................................................................................................... ............19  
8.1 Description of the programme...............................................................................................19  
8.2 Duration of the programme and period covered by the notification .................................19  
8.3 Policy objective and /or pu rpose of the subsidy ...................................................................20  
8.4 Authority responsible for the subsidy and legislation under which it is granted..............20  
8.5 Form of the subsidy ............................................................................................................ ....21  
8.6 Amount of subsidy granted ....................................................................................................21  
8.7 Beneficiaries .................................................................................................................. ..........21  
8.8 Trade effect of the subsidy .................................................................................................... .22 
9. EXEMPTIONS FROM EXCISE DUTY FOR FUELS, BIO-FUELS AND 
BIO-COMPONENTS .............................................................................................................22  
9.1 Description of the programme...............................................................................................22  
9.2 Duration of the programme and period covered by the notification .................................22  
9.3 Policy objective and/or pu rpose of the subsidy ....................................................................22  
9.4 Authority responsible for the subsidy and legislation under which it is granted..............22  
9.5 Form of the subsidy ............................................................................................................ ....22  
9.6 Amount of the subsidy granted..............................................................................................22  
9.7 Beneficiaries .................................................................................................................. ..........23  
9.8 Trade effects of the subsidy................................................................................................... .23 
 
  G/SCM/N/186/EEC/Add.20 
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  1. GUARANTEES AND WARRANTIES OF THE STATE TREASURY 
1.1 Description of the program 
 According to the provisions of 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 as last amended) the Minister of Finance or the Council of the Ministers may grant on behalf of 
the State Treasury the guarantee and warranty if it covers: 
 
(a) The repayment of investment loans or r esources 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 th e 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 r esources 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 establishe d 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 programs or projects within the framework of 
EU aid programs; 
 
- repayment of the loan covered already by the State Treasury 
guarantee or warranty including interests and other costs directly 
relating to this loan. 
  The above mentioned guarantees and warranti es of the State Treasury are granted pursuant 
to the following rules: 
 
• Entities may apply for the guarantee or warranty regardless of their legal form and 
structure of ownership; G/SCM/N/186/EEC/Add.20 
Page 6  
 
  • requested amount of guarantee or warranty must exceed €5 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 fulfil 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 cooperation; 
• 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. 
 With regard to risk of the parties the following rule applies: 
 
• Guarantee or warranty may be granted to the 60 per cent of the amount of the loan 
remaining to repay (including interest and othe r costs directly relating to this loan) or 
60 per cent of obligation incurred and resulting from the issue of bonds; 
• exceptionally, in case of undertaking of special significance for the national economy 
the Council of Ministers may grant a guar antee or warranty exceeding 60 per cent. 
1.2 Duration of the programme and period covered by the notification 
 The duration of the programme is not limite d.  The value of granted guarantees and 
warranties is set in the State budget every year.  Present notification covers period 2007-2008.  
1.3 Policy objective and /or purpose of the subsidy 
 Support for economic undertakings due to a loan facilitation scheme. 
 
1.4 Authority responsible for the subsidy and legislation under which it is granted 
 The Minister of Finance and the Council of Mi nisters are the authoriti es 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 and of 2005 No. 78, item 684 and No. 183, item 1538).  G/SCM/N/186/EEC/Add.20 
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1.5 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 fulfilment 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 financial 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. 
1.6 Amount of subsidy granted 
 In 2007: 
 
• Three guarantees for foreign entities for the re payment of loans were granted at value 
of PLN 3 054 770 400; 
• a warranty for foreign entities for the pa yment of compensation for destroyed, 
damaged or stolen exhibits was granted at value of PLN 24 554 398; 
• a warranty for national entity was granted at value of PLN 1 450 000 for payment 
of interest on arising from bonds of  public health care institute. 
 Total amount granted in 2007 was PLN 3 080 774 798. 
 
 In 2008 one guarantee for foreign entity was granted at value of PLN 425 340 000 and one 
guarantee for national entity was granted at value of PLN 203 538 000.  Total amount of guarantees 
granted in 2008 was PLN 628 878 000.   Total expenses in 2007 resulting from guarantees granted by the State Treasury under the 
provisions of the Law of 8 May 1997 equalle d PLN 15 379 000 including PLN 10 791 000 resulting 
from the principal employed payments and PLN 4 588 000 covering interests and other related costs. 
  Total expenses in 2008 resulting from guarantees granted by the State Treasury under the 
provisions of the Law of 8 Ma y 1997 equalled PLN 10 806 000 in cluding PLN 6 356 000 resulting 
from the principal employed payments and PLN 4 450 000 covering interests and other related costs. 
 
1.7 Beneficiaries 
 Guarantees and warranties granted by the Stat e Treasury covered the bank loans financing the 
following undertakings (within the total amount of guarantees and warranties granted by the 
Treasury):  G/SCM/N/186/EEC/Add.20 
Page 8  
 
  In 2007: 
 
 
Projects concerning regional development 
(urban renewal and social housing)  
11.8%
 
Investment projects concerning transport 
sector   
87.36%
 
Projects concerning health care   
0.05%
 
Project concerning culture supporting   
0.8%
 
In 2008:  
 
Projects concerning regional development   
67.63%
 
Projects concerning transport sector   
32.37%
 
1.8 Trade effects of the subsidy 
 The programme does not directly impact the foreign trade. 
 
2. CREDIT GUARANTEES FROM THE NATIONAL FUND OF THE CREDIT 
GUARANTEES ESTABLISHED IN TH E BANK GOSPODARSTWA KRAJOWEGO 
(BGK) 
2.1 Description of the programme 
 The terms and procedure of granting credit guarantees from the National Fund of Credit 
Guarantees (the Fund) are 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 th e basis of the Law dated 8 May 1997 on guarantees 
and warranties granted by the State Treasury and by certain legal persons. 
 
 The BGK grants guarantees and warranties in c ooperation with 27 banks - signatories of the 
cooperation agreement - which have at disposal over four thousands of representative offices.  It 
assures nationwide availability of guarantees granted from the resources of the Fund. 
 
 The guarantee or warranty is being granted after securing claims of the BGK by the loan-taker 
in a form of blank bill of exchange or additionally in another form indicated by the BGK.   A granted warranty is the subject to a paym ent of a commission charged from 1 per cent to 
2 per cent depending on period covered by the warra nty.  Guarantees granted are commissioned twice 
as much as warranties. 
 
 Guarantees and warranties may be granted both in regular and extended procedure.  
Guarantee or warranty may be granted in the regula r procedure after standard legal analysis of a 
petition and after verification of the economic and fi nancial analysis provided by the bank - creditor. 
  G/SCM/N/186/EEC/Add.20 
 Page 9 
 
 
   Guarantee or warranty may be granted in the extended procedure after the complete legal, 
economic and financial anal ysis of a petition provided by the BGK.   Guarantee or warranty may cover 
up to 80 per cent of the credit (not including interests).   The BGK may also grant to banks guarantee fo r the credit portfolios from which the credits 
are to be given to micro, small and medium si zed enterprises.  The amount of a single guarantee 
within one portfolio may not exceed €100 000 and then  may not constitute more than 80 per cent of a 
credit.   The BGK may 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.  
2.2 Duration of the programme and period covered by the notification 
 The Law does not define the duration of the programme.  Present notification covers period 
2007-2008. 
 
2.3 Policy objective and/or purpose of the subsidy 
 Support of micro, small and medium-sized enterprises. 
 
2.4 Authority responsible for the subsidy and legislation under which it is granted 
 The authority responsible for the programme is the Minister of Finance.  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 (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). 
 
2.5 Form of the subsidy 
(a) Guarantees and warranties of loan repayment 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 stocks  of local and regional guarantee funds. 
2.6 Amount of subsidy granted 
 In 2007-2008 the BGK guaranteed repa yment of business credits amounted to 
PLN 736 million from resources of the Fund. 
 
 Up to 31 December 2008 there were shares and stocks in 10 local and 11 regional guarantee 
funds taken up with the resources of the Fund.  The total amount PLN 45 147 500. 
 G/SCM/N/186/EEC/Add.20 
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  2.7 Beneficiaries 
 Each Polish enterprise may apply for the guarant ee from the Fund.  However, considering the 
fact that the BGK within this Fund may grant guarantees and warranties to the amount not exceeding 
Є5 million, it is clear that the Fund is an instru ment of supporting small and medium enterprises. 
 2.8 Evaluation of the effects of the subsidy on trade 
 The programme does not have direct impact on foreign trade or it is negligible. 
 
3. INCOME TAX ALLOWANCES FOR JOINT VENTURE ENTERPRISES 
3.1 Description of the programme 
 Income tax allowances are established for joint 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.  3.2 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 2007-2008.  
3.3 Policy objective and/or purpose of the subsidy 
 The creation of incentives for foreign investments. 
 
3.4 Authority responsible for the subsidy and legislation under which it is granted 
 The authority responsible for the programme is the Minister of Finance.  The legal basis for 
implementation of the programme is Art. 93 of  the act of 19 November 1999 on business activities 
(Journal of Laws No. 101, item 1178 as last amended).  The positive decision of the Minister of 
Finance is preceded by the opinion of the Minister responsible for the privatization process. 
 
3.5 Form of the subsidy 
 Income tax allowances for th e joint venture enterprises. 
 
3.6 Amount of the subsidy granted 
 In 2007 the assistance granted amounted at PLN 97 939 000.  No data available for 2008. 
 
3.7 Beneficiaries 
 In 2007 income tax allowances we re granted to 11 legal entities. 
 3.8 Trade effects of the subsidy 
 The programme does not directly impact the foreign trade. 
  G/SCM/N/186/EEC/Add.20 
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  4. PROGRAMME OF DEVELOPMENT OF TH E FISHERIES SECTOR IN POLAND 
4.1 Description of the programme 
 The programme depends on direct surcharges to interest rates of bank's credits for subjects 
acting in the fisheries sector.  Credits could be designed to:  
• Buying of the machines and installations made of stainless steel and teflon used in 
processing of fish crustaceans and shellfishes; 
• buying equipped buildings which could be u sed in fishes, crustaceans and shellfishes 
processing or buying plots under buildings; 
• modernization of buildings and other structures; 
• building of water treatment systems and water filtration systems; 
• buying of deep freezing chambers or coo ling, refrigerating and defreezing machines; 
• buying of new smoking chambers; 
• buying of factorial ice machines; 
• buying of installations used to introducing quality control systems; 
• renewal and modernization of fleet (fishing vessels and boats);  
• realization of investments in inland fisheries sector.  
 
4.2 Duration of the programme and period covered by the notification 
 The programme was foreseen for the years 2000-20 06.  In the fact it was terminated by the 
30 April 2004.  In 2007 and 2008 only surcharges to th e interest rates of bank's credits granted by the 
and of April 2004 were paid.  
4.3 Policy objective and/or purpose of the subsidy 
 Development of the fisheries sector in cluding as well quality improvement of produced 
goods, sanitary and veterinary arrangements on fishing vessels, as restructuring of plants involved in 
inland fisheries branch.  
4.4 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 th e Agency for Restructuring and Modernisation of 
Agriculture.  
4.5 Form of the subsidy 
 Surcharges to the interest rates of bank's credits. 
 G/SCM/N/186/EEC/Add.20 
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  4.6 Amount of subsidy granted 
 In the period of 2007-2008 there was no new cred its granted.  Only surcharges to the interest 
rates of bank's credits granted before May 2004 were  paid.  In mentioned period surcharged reached 
1 236 209 57 PLN.  4.7 Beneficiaries 
 The plants involved in fisheries, inland fisheries and fish processing. 
 
4.8 Trade effects of the subsidy 
 The programme does not directly impact trade.  
 
5. MULTI-ANNUAL PROGRAMMES FOR DIRECT INVESTMENT FINANCIAL 
SUPPORT 
5.1 Description of the programme 
 The scheme provides for ad hoc regional invest ment aid awarded in the form of multi-annual 
programmes, adopted according to art. 117 of the Law of 30 June 2005 on public finance (Journal of 
Laws 2005 No. 249 item 2104, with amendmen ts;  in force since 1 January 2006). 
  Aid granted under a multi-annual 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 ar e 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 per cent of the total aid to be 
granted for the investment.   Regional investment aid is awarded for an in itial 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 activ ity involving a fundamental change in the product 
or production process of an existing establishment (through rationalization, diversification or 
modernization).   G/SCM/N/186/EEC/Add.20 
 Page 13 
 
 
  5.2 Duration of the programme and the p eriod covered by the notification 
 Due to the ad hoc nature of multi-annual progr ammes 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 multi-annual programmes, adopted by th e Council of Ministers in calendar years 2007 and 
2008, cover the following periods: 
 
 2007-2008 - 1 programme;  2007-2009 - 1 programme;  2007-2010 - 8 programmes;  2007-2011 - 1 programme; 
 2007-2012 - 1 programme; 
 2008-2009 - 3 programmes;  2008-2010 - 1 programme;  2008-2011 - 1 programme;  2008-2012 - 1 programme; 
 2008-2013 - 1 programme; 
 2008-2015 - 1 programme;  2009-2011 - 1 programme.  
5.3 Policy objectives and purpose of the subsidy 
 Supporting initial investment or creating new jobs related to initial investment with the aim to 
assist the development of the most disadvantaged regions. 
  Creation of incentives for direct investment.  
5.4 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);  
• Guidelines on National Regional Aid for 2007-2013 (2006/C 54/08).  
5.5 Form of the subsidy 
 The subsidy is granted in the form of a direct grant. 
 
5.6 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; G/SCM/N/186/EEC/Add.20 
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  • size of the undertaking applying for regional aid. 
 The maximum amount of aid granted cannot exceed the maximum regional aid intensity. 
  Support is not granted automatically to all i nvestors fulfilling the above-mentioned criteria.  
All applications are subject to the decision of th e Interministerial Committee for Foreign Investment 
and, subsequently, of the Council of Ministers, wh ich adopts multi-annual programmes in the form of 
a resolution.   In 2007 the total of 12 multi-annual investment  support programmes were adopted by the 
Council of Ministers.  The total value of the pr ogrammes amounted to PLN 222 185 000.  The total 
amount of awarded investment related 2007 state aid payments came to PLN 158 385 202, 
respectively for programmes adopted in 2007 - PLN  18 901 286, for programmes adopted in 2006 - 
PLN 103 659 974 and for programmes adopted in 2005 - PLN 35 823 942.   In 2008 the Council of Ministers adopted 9 multi-annual investment support programmes.  
The total value of 2008 programmes amounted to PLN 40 376 099.  Te total sum of awarded 
investment related state aid payments in the year  2008 came to PLN 194 932 486, of which payments 
for programmes adopted in 2008 amounted to PLN 12 535 079, payments for programmes adopted in 2007 - PLN 86 076 901, payments for programmes ad opted in 2006 - PLN 61 843 946 and payments 
for programmes adopted in 2005 - PLN 34 476 560.  
5.7 Beneficiaries 
 Entrepreneurs implementing initial investment projects of investment costs exceeding 
€40 million or providing for creation of at least 250 new jobs.   In 2007 there was the total number of 12 new beneficiaries, while in 2008 - nine new beneficiaries. 
 
5.8 Trade effect of the subsidy 
 There are no direct trade effects of the subsidy. 
 
6. 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 me dium ones conducting business activity in 
Special Economic Zones under a permit issued before 1 January 2001. 
 
(c) Regional Aid Scheme in form of remission of the real estate tax arrears for the 
entrepreneurs other than small and me dium ones conducting business activity in 
Special Economic Zones under a permit issued before 1 January 2001. 
6.1 Description of the programme 
 There are 14 Special Economic Zones (SEZ)  in Poland on the area of 11845,1085 ha. (data 
for December 2008).  Entrepreneurs who invest in  SEZ can obtain regional state aid in the form of  G/SCM/N/186/EEC/Add.20 
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  corporate income tax exemption (legal person) or in come tax exemption (natural person).  The aid is 
granted to entrepreneurs who obtain the permit to conduct business in the SEZ. 
 
6.2 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 aid granted in the year 2007.  
6.3 Policy objective and/or purpose of the subsidy. 
 Supporting initial investment or creating new jobs related to an initial investment by 
entrepreneurs conducting ec onomic activity in the special economic zones. 
 
6.4 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 (of 2007 No. 42/2007, item 
274 and of 2008 No. 118, item 746); 
(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 and 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 17 November 2006 on the Kami enna Góra special economic zone 
(Journal of Laws No. 211, item 1555 and of 2007 No. 26, item 166, No. 179, 
item 1267); 
- Act of 31 January 2007 on the Kraków  special economic zone (Journal of 
Laws No. 17, item 97, No. 179, item 1269 and of 2008 No. 39, item 229); 
- Act of 2 November 2006 on the Katowice special economic zone  (Journal of 
Laws No. 202, item 1485, of 2007 No. 26, item 171, No. 179, item 1268 and of 2008 No. 27, item 153, No. 140, item 884); 
- Act of 5 December 2006 on the Kostrzy ńsko-Słubicka special economic zone 
(Journal of Laws No. 236, item 1704, of 2007 No. 26, item. 167, No. 178, 
item 1253 and of 2008 No. 3, item 6, No. 116, item 736); 
- Act of 16 October 2006 on the Legnicka special economic zone  (Journal of 
Laws No. 191, item 1416, of 2007 No. 17, item 98 and of 2008 No. 41, item 240); 
- Act of 27 October 2006 on the Łódzka special economic zone (Journal of 
Laws No. 200, item 1473, of 2007 No. 26, item 172, No. 97, item 640, No. 212, item 1551 and of 2008 No. 140, item 885); G/SCM/N/186/EEC/Add.20 
Page 16  
 
  - Act of 1 February 2007 on the Mielec special economic zone (Journal of 
Laws No. 26, item 163, No. 182, item 1299, No. 212, item 1557); 
- Act of 5 December 2006 on the Pomorska  special economic zone (Journal of 
Laws No. 228, item 1667, of 2007 No. 26, item 168, No. 211, item 1545 and of 2008 No. 41, item 242, No. 96, item 610 and No. 140, item 886); 
- Act of 2 February 2007 on the S łupska special economic zone  (Journal of 
Laws No. 26, item 169, No. 179, item 1270 and of 2008 No. 119, item 763); 
- Act of 1 February 2007 on the "Sta rachowice" special economic zone  
(Journal of Laws No. 26, item 164, No. 189, item 1352 and of 2008 No. 140, 
item 887); 
- Act of 1 February 2007 on the Suwals ka special economic zone (Journal of 
Laws No. 26, item 165, No. 178, item 1254); 
- Act of 22 November 2006 on the Tarnobrzeska special economic zone 
(Journal of Laws No. 215, item 1581, of 2007 No. 26, item 173, No. 182, item 1300, No. 215, item 1587 and of 2008 No. 118, item 748); 
- Act of 5 December 2006 on the Wa łbrzyska special economic zone  (Journal 
of Laws No. 236, item 1705, of 2007 No. 17, item 99, No. 155, item 362, No. 212, item 1552 and of 2008 No. 96, item 611); 
- Act of 2 February 2007 on the Warmi ńsko-Mazurska special economic zone 
(Journal of Laws No. 26, item 170, No. 105, item 716, No. 187, item 1325). 
6.5 Form of the subsidy 
 Tax exemption from the legal persons' or na tural persons' income tax as well as the tax 
exemption from real estate tax.  
6.6 Amount of subsidy granted 
 In 2007 the total aid amounted to PLN 944.7 m illion.  The data for the year 2008 is still not 
available due to its form (tax exemption) - it will be submitted in the second half of this year. 
 
6.7 Beneficiaries 
 The aid is granted to the following groups of the entrepreneurs: 
 
(a) Entrepreneurs who obtained the permit before 31 December 2000: 
- The small and the medium ones are entitled to total tax exemption for the 
first ten years of conducting business ac tivity in the special economic zones 
and to 50 per cent of tax exemption for the following years - the small ones up until 31 December 2011, the medium ones until 31.  December 2010; 
- the large entrepreneurs who obtained the permit before 31 December 1999 
are entitled to tax exemption that amount s to 75 per cent of the investment 
costs borne until the end of 2006 whereas those who obtained the permit in year 2000 - 50 per cent of the said costs.  Entrepreneurs from the motor  G/SCM/N/186/EEC/Add.20 
 Page 17 
 
 
  vehicle are entitled to tax exemption that amounts to 30 per cent 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 per cent of the investment costs or two year 
costs of creating new jobs; 
- for the small and medium entrepreneurs - 65 per cent of the above-mentioned 
costs; 
- in Cracow, Gda ńsk and Wroclaw these indexes amount accordingly to 40 per 
cent and 55 per cent and in Pozna ń and Warsaw these indexes amount 
accordingly to 30 per cent and 45 per cent. 
(c) Entrepreneurs who obtained the permit af ter 1 January 2007 are entitled to tax 
exemptions that amount to: 
- On the areas belonging to the following  provinces:  Lubelskie, Podkarpackie, 
Warmińsko-Mazurskie, Podlaskie, Świętokrzyskie, Opolskie, Ma łopolskie, 
Lubuskie, Łódzkie, Kujawsko-Pomorskie; 
- for the large entrepreneurs - 50 per cent of the investment costs or two-year 
costs of creating new jobs; 
- for the medium entrepreneurs - 60 per cent of the above-mentioned costs; 
- for the small entrepreneurs - 70 per cent of the above-mentioned costs. 
 In provinces:  Pomorskie, Zachodniopomorskie, Dolno śląskie, Wielkopolskie, Śląskie, 
Mazowieckie these indexes amount accordingly to 40 per cent, 50 per cent and 60 per cent and in 
Warsaw these indexes amount accordingly to 30 per cent, 40 per cent and 50 per cent. 
 
6.8 Trade effect of the subsidy 
 There are no trade effects of the subsidies granted in the SEZ. 
 
7. FINANCIAL SUPPORT OF NEW INVESTMENTS FROM THE ZONE FUND 
7.1 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 entrepreneur s which 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 form erly granted tax exempti on 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 ta kes the form of a direct grant and is accorded 
basing on an agreement signed between a be neficiary and the Minister of Economy. 
 G/SCM/N/186/EEC/Add.20 
Page 18  
 
   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.  7.2 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 2007-2008.  7.3 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.  
7.4 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 La ws No. 59, item 409, and of 2007 No. 45, 
item 289). 
7.5 Form of the subsidy 
 The subsidy is granted in the form of a direct grant. 
 7.6 Amount of subsidy granted 
 Total subsidy granted in 2007 amounted to PLN 5 121 200.  In 2006 the subsidy amounted to 
PLN 1 524 400.  
7.7 Beneficiaries 
• Entrepreneurs who conduct business activ ity in special economic zones under a 
permit issued before 1 January 2001 and am ended 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 entrep reneurs referred to item 1 holds at least 
25 per cent of shares; 
• entrepreneurs in which share capital a domina nt entity within the meaning of the Act 
of 29 July 2005 on public offering 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 entrep reneurs referred to in item 1, holds at 
least 90 per cent of shares.  G/SCM/N/186/EEC/Add.20 
 Page 19 
 
 
   In 2007 there were two beneficiaries, in 2008 - one. 
 
7.8 Trade effect of the subsidy 
 There are no trade effects of the subsidies. 
 8. RESTRUCTURING PROGRAMME FOR THE SECTOR OF THE HARD COAL 
8.1 Description of the programme 
 In 2007
 
  Restructuring of mining industry of hard coal  in 2004-2006 and the strategy for 2007-2010. 
 
 Hitherto existing effects of reforms
 (2007): 
 
• Due to the concentration process carried out  in 2007 the number of effective mines 
decreased from 33 to 31; 
• the output diminished by almost 7 Mt and amounted to 87.4 Mt; 
• the number of employees was reduced by 2,907. 
 In 2007 the mining industry of hard coal gained net financial surplus result amounting at 
PLN 87.5 million.  However, the result was lower by PLN 279.9 million in comparison to that 
achieved in 2006.   In 2008
 
 
 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 implemen ting acts laying down detailed rules on the granting 
of aid.   In 2008 no coal mine was liquidated.  
 Overall output of the hard coal sector diminished by 3.8 Mt and amounted to 83.6 Mt. 
  As of 31 December 2008, 119,714 people were employed in the Polish mining industry.  Number of employees increased by 3,306.  
 In 2008 the mining industry of hard coal gained net financial surplus result amounting at 
PLN 741.5 million.  The result was higher by PLN 654 million in comparison to 2007. 
 
8.2 Duration of the programme and period covered by the notification 
 In 2007
 
 
 The programme has been completed in 2007 .  This notification covers period 2007.  
Realization of the programme in 2007 was the result  of 2004 -2006 coal programme extension.  The 
reason for such a prolongation was a time delay in  development of the new hard coal strategy 
 G/SCM/N/186/EEC/Add.20 
Page 20  
 
   In 2008
 
  The programme has been started with the be ginning 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). 
 
8.3 Policy objective and /or purpose of the subsidy 
 In 2007
 
  In 2007 objectives set in the document "Restructuring of mining industry of hard coal in 
2004-2006 and the strategy for 2007- 2010" were realized: 
 
• Adapting of economic entities in mining indus try of hard coal to the effective 
functioning in market economies, the maintenance of competitiveness of Polish hard coal on domestic market; 
• alleviating of national demand for hard co al and economically substantiated export 
until 2010 in line with requirements of envi ronmental protection and industrial safety. 
 In 2008
 
  In 2007 a new strategy for the hard coal se ctor has been developed and adopted by the 
Council of Ministers.  The document - The Strate gy of Hard Coal Mining Industry Activities in 
Poland for 2007-2015 - does not specify detailed restructuring measures, but sets directions with regard to the strategy of mining industry activiti es which should constitute the basis for construction 
of strategy by coal companies - hard coal producers.  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. 
8.4 Authority responsible for the subsidy and legislation under which it is granted 
 In 2007
 
 
 The authority responsible for the realizati on of the programme is Minister of Economy. 
  G/SCM/N/186/EEC/Add.20 
 Page 21 
 
 
   The legal basis for granting the subsidy is th e act of 28 November 2003 on restructuring of 
mining industry of hard coal in 2003-2006 (Journa l of Law No. 210, item 2037 as last amended) 
together with executive acts binding at that time:  
• Regulation of the Minister of Economy, Labour and Social Policy of 28 January 2004 
on grants for financing of liquidation of mines (Journal of Law No. 18, item 171); 
• Regulation of the Minister of Ec onomy, Labour and Social Policy of 
1l February 2004 on restructuring of em ployment in mining enterprises, detailed 
principles of granting and payment of equivalent in money  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 levelling annuity (Journal of Law No. 25, item 223).
 
 The basis for 2004-2007 operations are included in the document:  "Restructuring of mining 
industry of hard coal in 2004-2006 and the strategy for 2007- 2010".  The basis for notification of public assistance for the mining sector is:  "The pl an for accessing coal reserves in 2004-2006 and the 
closure plan in 2004-2007" that was in line with the European Commission's Regulations.  
 In 2008
 
  The authority responsible for the realizati on 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 neighbouring 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 money
 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 levelling annuity (Journal of Law No. 1185, item 753). 
8.5 Form of the subsidy 
 Grants and discontinuing of due tax amounts 
 
8.6 Amount of subsidy granted 
 Total subsidy granted in 2007 amounted to PLN 400 217 200. 
 
 Total subsidy granted in 2008 amounted to PLN 572 580 240. 
 
8.7 Beneficiaries 
 Mining enterprises G/SCM/N/186/EEC/Add.20 
Page 22  
 
   
8.8 Trade effect of the subsidy 
 The programme does not directly impact the foreign trade 
 
9. EXEMPTIONS FROM EXCISE DUTY FOR FUELS, BIO-FUELS AND 
BIO-COMPONENTS 
9.1 Description of the programme 
 Exemptions from excise duty ar e established for producers of liquid fuels and liquid bio-fuels 
and granted by the Minister of Finance.  Exempti ons from excise duty covered petrol containing over 
2 per cent of bio-components, gas oil containing over 2 per cent of bio-components and 
bio-components used as pure bio-fuels which me t requirements set in specific regulations.  
 
9.2 Duration of the programme and period covered by the notification 
 This notification covers period 1 January 2007 - 30 April 2011. 
 9.3 Policy objective and/or purpose of the subsidy 
 According to the Polish regulations the fu el producers are obligated to implement the 
National Indicative Target arising from the Act of 25 August 2006 on bio-components and liquid 
bio-fuels, which means in practice introduction of a set  proportion of bio-fuels to the market.  In order 
to meet this obligatory targets producers have to se ll bio-fuels and fuels with bio-components at prices 
which are competitive when compared with oil fuels.   Exemptions from excise duty were established 
in order to recompensate fuel producers costs conn ected with blending bio-components with oil fuels. 
 
9.4 Authority responsible for the subsidy and legislation under which it is granted 
 The authority responsible for the programme is the Minister of Finance.  The legal basis for 
implementation of the programme is regulation of Minister of Finance of 22 December 2006 
amending the regulation on exemptions from exci se duty (Journal of Laws No. 243, item 1766). 
 
9.5 Form of the subsidy 
 Exemptions from excise duty covered: 
 
(a) Petrol containing over 2 per cent of bio-components (bioethanol) which met 
requirements set in specific regulations on the level of PLN 1,50 per each litre of the 
bio-components added to that petrol; 
(b) gas oil containing over 2 per cent of bio-components (methyl-esters) which met 
requirements set in specific regulations on the level of PLN 1,00 per each litre of the bio-components added to that gas oil; 
(c) bio-components used as pure bio-fuels wh ich met requirements set in specific 
regulations on the level of PLN 1 680,00 per 1000 litres. 
9.6 Amount of the subsidy granted 
 In 2007 the assistance granted amounted at PLN 243 000 000.  No data available for 2008. 
  G/SCM/N/186/EEC/Add.20 
 Page 23 
 
 
  9.7 Beneficiaries 
 Producers of liquid fuels and liquid bio-fuels. 
 
9.8 Trade effects of the subsidy 
 The programme does not directly impact the foreign trade. 
 
__________