5.5.2023
EN
Official Journal of the European Union
C 160/59
d) PLN . . . . . . . . . (amount) (in words: . . . . . . . . . zlotys) for the fourth year of usufruct, counting from the date on which the Agreement took effect, within 30 days from the beginning of that year of mining usufruct; e) PLN . . . . . . . . . . (amount) (in words: . . . . . . . . . zlotys) for the fifth year of usufruct, counting from the date on which the Agreement took effect, within 30 days from the beginning of that year of mining usufruct;
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subject to the provisions of paragraph 2.
2.
If the date for payment of the fee due for a given year of mining usufruct falls between 1 January and 1 March, the Holder of Mining Usufruct Rights shall pay the fee by 1 March.
However, if the fee is subject to indexation in accordance with paragraphs 3 to 5, the Holder of Mining Usufruct Rights shall pay it no earlier than the date on which the index referred to in paragraph 3 is announced, after taking that index into account.
3.
The fee specified in paragraph 1 shall be indexed to the average annual consumer price indices set for the period from the conclusion of the Agreement until the year preceding the date for payment of the fee, as announced by the President of Statistics Poland in the Polish Official Gazette (Monitor Polski).
If this index for a given year is less than or equal to zero, there shall be no indexation for that year.
4.
If the date for payment of the fee falls in the same calendar year as that in which the Agreement was concluded, the fee shall not be indexed.
5.
If the Agreement was concluded and took effect in the year preceding the year in which the date for payment of the fee falls, the fee shall not be indexed if the Holder of Mining Usufruct Rights pays it by the end of the calendar year in which the Agreement is concluded and takes effect.
6.
If the Holder of Mining Usufruct Rights loses the mining usufruct rights established under the Agreement before the time limit specified in Section 3(2) expires, the Holder of Mining Usufruct Rights shall be required to pay the fee for the entire year of usufruct in which these rights were lost.
If, however, the mining usufruct rights are lost as a result of the concession being withdrawn or for the reasons specified in Section 10(1), (3) or (4), the Holder of Mining Usufruct Rights shall pay the fee for the entire usufruct period of the prospection and exploration phase specified in Section 3(1) and (2), indexed in accordance with paragraph 3 and without prejudice to the contractual penalty referred to in Section 10(2).
The fee shall be paid within 30 days from the date on which the mining usufruct rights were lost.
The loss of usufruct rights shall not release the Holder of Mining Usufruct Rights from environmental obligations relating to the subject of the mining usufruct rights, in particular obligations relating to the protection of deposits.
7.
The Holder of Mining Usufruct Rights shall pay the fee for the mining usufruct rights into the bank account of the Ministry of Climate and the Environment at the Warsaw branch of the National Bank of Poland, No 07 1010 1010 0006 3522 3100 0000, including the following communication on the transfer order: ‘Ustanowienie użytkowania górniczego w związku z udzieleniem koncesji na poszukiwanie i rozpoznawanie złóż ropy naftowej i gazu ziemnego oraz wydobywanie ropy naftowej i gazu ziemnego ze złóż w obszarze “Siedlce W”’ (‘Establishment of mining usufruct rights in connection with the granting of a concession for the prospection and exploration of oil and natural gas deposits and the extraction of oil and natural gas in the “Siedlce W” area’).
The date of payment shall be the date on which the Treasury’s account is credited.
8.
The fee specified in paragraph 1 shall not be subject to tax on goods and services (VAT).
If legislation is amended with the result that the activities which are the subject of the Agreement are subject to taxation, or if the interpretation of legislation changes with the result that those activities are subject to VAT, the amount of the fee shall be increased by the amount of tax due.
9.
The Treasury shall notify the Holder of Mining Usufruct Rights in writing of changes to the account number referred to in paragraph 7.