PL EN


2015 | 3(47) | 87–94
Article title

Opinia prawna w sprawie zgodności z prawem Unii Europejskiej przedstawionego przez Prezydenta Rzeczypospolitej Polskiej projektu ustawy o zmianie niektórych ustaw w związku ze wspieraniem innowacyjności

Content
Title variants
EN
Legal opinion on the conformity with the European Union law of a Presidential bill amending some acts in relation to the promotion of innovation (Sejm Paper No 3286)
Languages of publication
PL
Abstracts
EN
The bill contains proposals for changes in the legislation whose common goal is to increase innovation in the Polish economy. In the author’s view, the changes proposed in the Natural Persons’ Income Tax Act and Legal Persons’ Income Tax Act consist in tax exemptions assigned by the State that favor certain categories of companies and could distort competition and affect trade between Member States. As a result, these regulations might be classified as State aid within the meaning of Article 107 TFEU and should be notified to the European Commission pursuant to Article 108(3) TFEU. The proposal to repeal Art. 33(3) of the Accounting Act is, however, incompatible with Directive 2013/34/EU.
Keywords
Year
Issue
Pages
87–94
Physical description
Contributors
  • Doktor nauk prawnych, ekspert ds. legislacji BAS;
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-0425162d-a8e6-4948-acab-1425b38282b3
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