Theoretical background: The global SARS-CoV-2 virus pandemic is affecting everyone, either directly or indirectly. To mitigate the negative economic outcome of the restrictions introduced in order to limit the spread of the virus, the majority of countries have introduced a number of solutions enabling enterprises to survive and maintain employment. Poland has also implemented a whole range of instruments aimed at supporting enterprises and people who have lost their livelihood.Purpose of the article: The aim of the paper is to review selected support instruments for enterprises from the SME group and to determine the degree of their use. Research was carried out to verify the hypothesis that these instruments played a significant role in the survival of enterprises, however, their lump sum nature meant that the aid was not adequate to the needs at a micro-economic level.Research methods: Six instruments were subjected to evaluation, i.e. the standstill benefit, exemption from the Social Insurance Institution fees, low-interest loans from the Labour Fund for micro-enterprises, partial financing of business and partial financing of salary costs, as well as a financial subsidy used by 157 SMEs up to November 30, 2020. During the first step, an analysis was conducted regarding the number of instruments that were used by enterprises, in particular, subgroups. In the second step, using a correlation analysis, the amount of aid obtained in 2020 from 6 analyzed instruments under the shields launched in the first half of the year, used by entrepreneurs by the end of 2020, was compared with the revenues and pre-tax results of enterprises from a given sample.Main findings: State aid was necessary to maintain jobs and satisfactory financial conditions of companies. However, the aid introduced in the first months of the pandemic did not match the real needs of enterprises. The conditions of availability regarding individual instruments made it possible to use them by entities that did not, in reality, require state aid. Nonetheless, from the fall of 2020 (during subsequent waves of the pandemic), the aid was targeted at specific industries, and its use required more stringent conditions to be met.
Evaluation of changes in the value and structure of public aid in Poland and EU during the years 2007-2012 was the objective of the paper. The data from reports by the Office of Competition and Consumer Protection as well as data from the State Aid Scoreboard published by the European Commission based on the information provided by the Member States concerning that aid was used. In Poland, evident increasing trends of the horizontal aid value can be observed. In 2012, as compared to 2007, it increased by 0.5 billion euro to the level of 1.64 billion euro. Its share in the total value of support oscillates within 55-60% range. In the European Union that share is generally at the level of 70-74%. In Poland, the sectoral aid is limited gradually although its magnitude still differs from the Union standards. In 2012, the share of that aid was relatively small at ca. 14% while in the EU it was 12.9%. The regional aid is at the similar level both in Poland and in the EU oscillating around 20%. However, in 2012, the share of regional aid in Poland increased to the level of 26% and it was higher by 8 pp than the share of that aid in the EU. Significant differences are characteristic for the share of the aid in the GDP. During the period covered by the study the largest differences occurred in 2010 when the share of support in Poland was 1.7% of the GDP and in the EU 0.6% of the GDP. In 2012, a half of the public aid in Poland was allocated to large enterprises.
The aim of the article is to present the conditions for the admissibility of public assistance in the European Union, with a particular focus on the principles applied to horizontal assistance in environmental protection. The source research in this area was carried out based on the Treaty establishing the European Community (TEC) and acts of secondary law (regulations, directives, decisions, recommendations and opinions). Particular emphasis is placed on the interpretation of EC guidelines on state assistance in environmental protection. An important conclusion is that EU subsidy law in the area of state assistance for environmental protection objectives should be analysed in the context of general rules governing public assistance in connection with the treaty provisions regarding environmental protection especially with “the polluter pays” principle and the principle of integrating environmental protection into sector policies. This means that the EU’s restrictive approach to granting public assistance for environmental protection has both an economic and a pro-ecological aim. The economic aim, which is to counteract the disruption of trade between member states, is clear, while it may be assumed that subsidising environmental protection is equally successful as imposing taxes on polluters. This leads to the conclusion that the first priority of public assistance for environmental protection is the realisation of economic aims, while ecological ones remain subordinate to them.
Some consider that public aid in the private sector of the market economy disturbs the mechanism of free market competition. In the Treatise and other documents of European Union, competition is a main way to realize common economic and social ends; thus, public aid may be used. I analyze the special situation of public aid for the financial sector in 2008. The aim of the article is to the justification for public aid for the financial sector. The method of analysis is the set of principles of Catholic social thought, as Christian values were the roots of the European integration project. Common good, subsidiarity, solidarity and social justice public aid for the financial sector may be unjustifiable, especially in the context of solidarity.
Microfinance is intended to combat the phenomenon of social and financial exclusion. We hope that the supportive political environment in the EU will meaningfully contribute to the betterment of this situation in Europe. The paper draws attention to the banking and non-banking institutions granting microloans which constitute the key element facilitating the creation and continued operation of firms. It is very important that microfinance is viewed as a weapon in the fight against poverty and inaccessibility of financial services.
The paper deals with entry barriers induced by public aid and actual monopoly in a given market segment. The EU law on competition constitutes the subject, being seen, however, from economic perspective, which is the method of law and economics. The focus are universal services which seem to be extremely vulnerable to the monopolization of public procurement and to unfair state aid, and to rent seeking as well. The overview of legal foundations reveals the EU regulations are too soft to bring a solution to these problems. Additionally, the soft stance of EU institutions by no means makes the situation sounder. As far as universal services are concerned, the member states are free to choose agents, with constraints imposed by the EU being of definitely general nature and the rationale for this saying that these services need to be delivered even on non-profit basis if necessary. Here, we see the EU aiming at two trade-offs that is liberalization on the one hand and mission of the efficiently performed universal service on the other hand. On the EU level common rules of providing universal services are made which are to be implemented on the national level. According to the European Commission, such “division of labour” allows an action which is suitable to peculiarities of every member state. In practice, such elasticity provokes national public bodies to moral hazard. This constitutes an actual challenge for common policies in the sake of gradual and controlled liberalization. There is a prolonged conflict between member states and the EU institutions concerning the issue in which direction rules in this field should be developed. The market segment under scrutiny, precisely market for universal services, reveals how controversial role in single-European-market building may be played by big companies. Most member states are prone to prefer agents vested in their countries. This peculiar alliance is supported with administrative devices that make the preferred group relatively narrow. Thus the state conserves actual monopoly and encourages rent seeking, and demonstrates its own weakness in promoting competitive order. Under such circumstances, by contrast to the EU endeavors to promote and to control economic liberalization in the member states, both the payer (public institution) and the provider (economic agent) may present an open aversion to competition. Obviously, this status quo is in contradiction to a general trend in the EU to guarantee equal access to public procurement, also in transnational dimension. Other conflicts arise on the ground that countries differ concerning a bare need for liberalization of universal services or with respect to advancement of the reforms. In some countries liberalization is advanced which means relatively open and equal access to public procurement, including foreign agents. Other countries discriminate agents, both foreign and non-privileged home operators.
Theoretical background: The SARS-CoV-2 pandemic has caused violent reactions from the governments of almost all countries in the world. The attempt to contain a pandemic by restricting the mobility of society has had a huge impact on people and some businesses. As a result of COVID-19 restrictions, it became necessary to introduce special state aid programs for those businesses that were most affected by these restrictions. This was also the case in Poland. We based our analysis on welfare economics (Harberger, 1971), in which government support for enterprises is legitimized when their situation would have been worse without these interventions.Purpose of the article: The aim of this article is to assess the impact of public aid granted to large companies in Poland on their financial condition. The research problem is to answer the question whether the companies that received the aid needed it. In assessing the appropriateness of aid, liquidity, debt level and profitability indices were used, which directly resulted from the objectives of COVID-19 aid granted in Poland. The added value of the study is combining the analysis of data from financial statements with information on state aid published by the Office of Competition and Consumer Protection (UOKiK).Research methods: The research sample consisted of 1,201 large Polish enterprises from the non-financial sector. The study used non-parametric statistical tests and quartile analysis.Main findings: The results show that the aid went to entities that were already in a worse financial situation before the pandemic. At the same time, it was demonstrated that the aid did not distort the market mechanism, i.e. it neither excessively improved the situation of supported entities nor significantly worsened the situation of entities that did not benefit from the aid.
One form of the public aid provided for entrepreneurs who are involved in international trade of goods consists in exempting them from customs duty, that is from the obligation to pay import or export duties, by an appropriate customs administration body. A fundamental principle binding in the European Union is to adhere to rules of competition in order not to privilege any entity in the common market. As a result of being granted public aid, the entrepreneur obtains gain on terms that are more favourable than the ones normally offered in the market. Nevertheless, one should take into consideration the fact that any public aid is forbidden and if it is acceptable, then, only conditionally. Any action of a customs body that could result in amortisation, spreading payments into instalments or remission (the so-called individual exemption) of customs receivables ought to be regarded as granting public aid. Due to the character of this form of granting aid, one should acknowledge the aid in the form of exemption from customs to be realised as de minimis aid, thus, without notification. słowa kluczowe każe w osobnym wierszu.
W artykule przedstawiono podstawowe informacje dotyczące pomocy publicznej w Unii Europejskiej oraz analizowano procesy związane z jej udzielaniem na tle obciążeń podatkowych krajów należących do OECD. Wskazano także istotne barier związane z pomiarem skuteczności udzielonej pomocy publicznej.
EN
In the article, basic information on public aid provided in the European Union was presented together with an analysis of processes related to its provision in connection with taxation burdens of countries belonging to OECD. The article also points out to significant limitations related to the measuring of the efficiency of public aid provided.
The paper aims at assessment of support from public funds to investment activity of farms and determining the possibilities of funding the implemented investments without public aid. The research was held in 2012 among 129 farms, which in 2004–2011 benefited from public financial aid in their investment activity. The selected farms were researched with the use of interview questionnaire concerning organisation of farms, obtained economic results and assessment of executed investments. To determine the possibilities of financing investments at researched farms without the public financial aid the linear programming method was used to develop models of farms, where public financial aid was replaced with commercial loan or own monetary funds, if possible. It was decided that public aid in financing investments should be directed at farms likely to develop, which are not able to finance investments without public aid. Farms, which are too small to guarantee independent development in the future, or too large, which can gather up funds for investments without public aid, should be excluded from the support.
The European Commission aims to ensure the transparency of aid granted by individual member states, and the simplest and most transparent instrument of support, next to grants, are tax relief. In both Czechia and Poland, investment incentives for new investments include regional aid in the form of tax relief in income tax – this includes income tax exemptions in Poland, and income tax relief in Czechia, as well as property tax exemptions in both countries. The purpose of this article is to compare the scope and conditions for receiving regional investment aid by entrepreneurs in these countries.
On 1st January 2019, the law of 20th July 2018 entered into force, related to transforming perpetual usufruct of land with residential buildings into ownership. However, the provisions of the law are applied with consideration of public assistance regulations, since the legislature did not exclude entrepreneurs from the group of beneficiaries of this solution. This is because transformation is possible, in accordance with the regulations, also in the case of buildings whose part is used for purposes other than housing, for instance in the case of land whose vast part is used for housing, while in other parts businesses are located. For such land property rights will be granted simultaneously – at the time when these are granted to the land where residential buildings are situated. In his article, the author discusses the possibility to apply public assistance provisions during the property rights granting process. He also focuses on proper definition of the scope of such assistance, as well as the necessity to appropriately identify its beneficiaries.
The aim of the article: The outbreak of the Covid-19 pandemic made it necessary to involve the state in the process of rescuing numerous business entities from bankruptcy. In the European Union, the aid measure for entrepreneurs takes a form of public aid, which, as it turns out, is the necessary and the only tool to protect SME sector enterprises against bankruptcy. Social isolation caused by the virus that spread on a large scale effectively inhibited the development of entrepreneurship, which is inherently related to the economic development of countries. The aim of the article is therefore to indicate that supporting entrepreneurs within the framework of public aid may help to reverse the unfavorable economic trends related to the disturbed development of entrepreneurship. Methodology: The article analyzes and assesses the government solutions introduced to the Polish economic reality, the purpose of which is to counteract the effects of Covid-19. The paper presents the current public aid tools available to entrepreneurs along with their financial dimension. Results of the research: State aid granted by the state to entrepreneurs during the crisis caused by Covid-19 is indispensable for their further functioning. The paper presents aid instruments related to COVID-19 that are available to entrepreneurs. The analysis shows that public aid addressed to entrepreneurs injured as a result of the lockdown comes from many sources and is almost tailored to the individual entrepreneur. The entities providing aid on the basis of state aid include: banks, local government units, executive bodies of local government units, Social Insurance Fund, State Fund for Rehabilitation of Disabled People, financial intermediaries, bodies constituting local government units, the European Investment Bank, Polish Development Fund, district and voivodeship labor offices and BGK (Bank Gospodarstwa Krajowego). Having prepared a package of systemic solutions, the government introduced them systematically, depending on the situation of individual sectors of the economy. Special solutions in the form of financial shields were addressed directly to the tourism sector (e.g. loans for tour operators) or the catering sector, which in the face of the pandemic were most exposed to a decrease in revenues. The impact of introduced solutions on the country’s economy can be assessed only in the next few years, but the multitude and diversified nature of the anti-crisis solutions introduced in Poland will certainly contribute to slowing down the negative consequences of Covid-19 in the economy.
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.
Istnieje szereg regulacji, które odnoszą się do przepływu pomocy publicznej do podmiotów gospodarczych. W szczególności warunki przepływu tej pomocy zostały wkomponowane w nową Ustawę z dnia 15 maja 2015 r. Prawo restrukturyzacyjne (Dz.U. z 2015 r., poz. 978 z poźn. zm.), która poświęca pomocy publicznej 10 artykułów (art. 140–art. 149). Artykuły te tworzą, we wspomnianej wyżej ustawie, odrębny dział I (w ramach tytułu I), zatytułowany Pomoc publiczna. Bardziej szczegółowo problem pomocy publicznej został uregulowany przez polskiego prawodawcę w Ustawie z dnia 30 kwietnia 2004 r. o postępowaniu w sprawach dotyczących pomocy publicznej (tekst jednolity: Dz.U. z 2007 r. Nr 59, poz. 404 z poźn. zm.). Przepływ pomocy publicznej odbywa się na podstawie specyficznej konstrukcji prawnej, która składa się z wielu – skorelowanych ze sobą – elementów. Analiza zawarta w niniejszym artykule jest ukierunkowana na przedstawienie tej wieloelementowej struktury normatywnej, z uwzględnieniem prawa Unii Europejskiej.
EN
There is a number of regulations which refer to the flow of public aid to economic agents. In particular, the conditions of flow of this aid have been introduced in the new statute of 15th May 2015 Restructuring Law (Journal of Laws of 2015, item 978 with later amendments), which dedicate ten articles to public aid (article 140 – article 149). These articles form, in the above-mentioned statute, a separate section I (in a framework of title I) entitled Public aid. In more detail, the problem of the public aid has been regulated by the Polish legislator in the statute of 30th April 2004 on proceedings in the matters concerning the public aid (consolidated text: Journal of Laws of 2007, No. 59, item 404 with later amendments). The flow of public aid is realized on the ground of a specific legal construction, which consists of a large number of elements correlated with each other. Analysis included in this article is directed on presenting this multi-element structure, with regard to the European Union law.
Jedną z form pomocy publicznej udzielaną przedsiębiorcą dokonującym obrotu towarowego z zagranicą jest zwolnienie z cła przez organ administracji celnej z obowiązku uiszczenia należności celnych przywozowych lub należności celnych wywozowych. Fundamentalną zasadą obowiązującą w Unii Europejskiej jest przestrzeganie zasad konkurencji, aby nie uprzywilejowywać na wspólnym rynku jakiegokolwiek podmiotu. W wyniku przyznania pomocy publicznej przedsiębiorca uzyskuje przysporzenie na warunkach korzystniejszych od oferowanych na rynku. Należy mieć jednak na uwadze, że wszelka pomoc publiczna jest zakazana, a jeżeli dopuszczalna, to tylko warunkowo. Z uwagi na charakter tej formy udzielania pomocy uznać należy, że pomoc w formie zwolnienia od cła realizowana jest jako pomoc de minimis, a zatem bez notyfikacji.
EN
One form of public aid provided for entrepreneurs involved in international trade turnover consists in exempting from customs duty by a customs administration body from the obligation to pay import or export customs receivables. A fundamental principle binding in the European Union is to adhere to competition principles in order not to privilege any entity in the common market. As a result of granting public aid, the entrepreneur obtains gain on terms more favourable than the ones offered in the market. Nevertheless, one should take into consideration the fact that any public aid is forbidden and if it is acceptable, then, only conditionally. Due to the character of this form of granting aid, one should consider that aid in form of customs exemption is realised as de minimis aid, thus, without notification.
Specjalne strefy ekonomiczne, od 1995 roku, dają możliwość prowadzenia działalności gospodarczej na preferencyjnych warunkach. W kontekście pojawiających się nowych pomysłów dotyczących SSE, których ważnym elementem są przywileje fiskalne, interesujące wydaje się zwłaszcza znalezienie odpowiedzi na pytanie, jak dotychczas przedsiębiorcy działający w SSE wykorzystywali tego rodzaju przywileje. Aby osiągnąć cel główny niniejszego opracowania, autor będzie starał się znaleźć odpowiedzi na następujące pytania: Ile wynosiła wartość przyznanych przedsiębiorstwom przywilejów fiskalnych w specjalnych strefach ekonomicznych? Jak wyglądała struktura przedsiębiorstw, które korzystały z przywilejów wg wielkości przedsiębiorstw? W których powiatach przedsiębiorstwa korzystały z zachęt podatkowych w sposób najbardziej intensywny? W których województwach kwota przyznanych zachęt podatkowych była najwyższa? Analiza zostanie dokonana w latach 2009- -2015, za pomocą autorskiej analizy bazy danych SUDOP.
EN
Special Economic Zones, since 1995, offer the possibility of conducting business activities on preferential terms.In the context of emerging new ideas regarding SEZs, which are important elements of fiscal incentives, it seems particularly interesting to find an answer to the question of how entrepreneurs operating in SEZ have used such incentives so far. The aim of this article will be to find answers to the questions: How much was the value of fiscal incentives granted to enterprises in Special Economic Zones? What was the structure of enterprises that used the incentives according to the size of enterprises? In which poviats enterprises have benefited from tax incentives in the most intense way? In which voivodships, the amount of tax incentives granted was the highest? The analysis will be made in 2009-2015 using the SUDOP.
Innowacje społeczne mają zaspokajać potrzeby społeczeństwa. Stanowią zatem jeden z elementów rozwoju społeczno-gospodarczego. Celem rozdziału jest analiza inicjatyw finansowanych z pomocy publicznej, przeznaczonych na innowacje społeczne w Unii Europejskiej. Autorzy przeprowadzili badania literatury przedmiotu oraz analizy istniejących rozwiązań z wykorzystaniem metody desk research. Ustalono, iż zagadnienia innowacji społecznych są coraz częściej tematem badań naukowych, jak też przedmiotem zainteresowania decydentów. Znajduje to swoje odbicie w działaniach instytucji unijnych. Zakres oraz wartość programów mających na celu wspieranie takich innowacji są bowiem coraz większe. Rozdział stanowi wkład w obszar polityki gospodarczej, w części poświęconej pomocy publicznej, jak również poszerza zakres literatury przedmiotu badającej tematykę innowacji społecznych.
EN
Social innovations are meant to address the needs of society and as such they are a part of the socio-economic development. The purpose of the chapter is to analyse EU funded initiatives, intended for social innovation growth within the European Union. The authors conducted a literature research and analysis of existing solutions using the desk research method. We established that the issues of social innovation are increasingly the subject of scientific research as well as the subject of interest of decision-makers. This is reflected in the activities of the EU institutions. The scope and value of programs aimed at supporting such innovations are increasing. The chapter outcomes contribute to economic policy studies, particularly regarding public aid, as well as extends the scope of literature dedicated to social innovation.
This paper deals with Zweistufentheorie, a two-step theory developed in the doctrine of German public law. The theory is based on a thesis that in the event of public aid granted in a legal form of a civil law agreement a public administration law body is asked to establish whether such agreement has been concluded or renounced, a decision issued by this administrative body states a decision made under public law regulations and takes a legal form of an individual administrative act. The two-step theory emerged in German public law in the fifties of the 20th century and was a reaction of the German public law doctrine to the insufficient legal protection of subjects seeking state-provided public aid. Before that theory was developed, public aid had been granted in the form of civil law agreements. This meant that such agreements were only under the supervision of common courts of law. Such legal protection was, however, unsatisfactory and only the exercise of the two-step theory made it possible to regard a decision establishing whether an agreement has been concluded or renounced as an individual administrative act, consequently subjected to the cognition of administrative courts. Apart from creating a concept of an administrative law agreement, the development of a two-step theory constitutes one of the important accomplishments of the German civil law doctrine, which continues to be used in German public aid law notwithstanding the introduction in 1977 of an administrative law agreement. In this paper, the leading opinions on the two-step theory present in the German public law doctrine have been presented.
PL
Artykuł dotyczy wypracowanej w doktrynie niemieckiego prawa publicznego tzw. teorii dwóch stopni (Zweistufentheorie). Jej istotą jest twierdzenie, że w przypadku gdy pomoc publiczna jest udzielana w prawnej formie umowy cywilnoprawnej, rozstrzygnięcie o zawarciu lub odmowie zawarcia takiej umowy podejmowane przez organ administracji publicznej stanowi publicznoprawne rozstrzygnięcie w formie prawnej indywidualnego aktu administracyjnego. Teoria dwóch stopni pojawiła się w doktrynie niemieckiej w latach pięćdziesiątych XX wieku i stanowiła reakcję niemieckiej doktryny prawa publicznego na brak dostatecznej ochrony prawnej podmiotów ubiegających się o udzielenie pomocy publicznej przez państwo. Przed opracowaniem tej teorii pomoc publiczna była udzielana w prawnej formie umów cywilnoprawnych, a w konsekwencji zawierana umowa podlegała jedynie kontroli sądu powszechnego. Badania prowadzone przez niemiecką doktrynę wykazały, że taka ochrona prawna nie jest wystarczająca. Dzięki zastosowaniu teorii dwóch stopni rozstrzygnięcie o zawarciu lub odmowie zawarcia umowy jest uznawane za indywidualny akt administracyjny i w konsekwencji podlega kognicji sądu administracyjnego. Oprócz stworzenia koncepcji umowy administracyjnej, opracowanie teorii dwóch stopni stanowi jedno z istotnych osiągnięć niemieckiej doktryny prawa publicznego. Pomimo funkcjonowania w niemieckim prawie umowy administracyjnej (od 1977 r.), teoria dwóch stopni wciąż jest wykorzystywana w prawie pomocy publicznej. W przedmiotowym artykule zaprezentowano wiodące poglądy niemieckiej doktryny prawa publicznego w zakresie teorii dwóch stopni, w celu przedstawienia polskiemu czytelnikowi skomplikowanej materii określonej w temacie.
The Act on supporting new investments, in force since mid-2018, and amended several times, has significantly changed the conditions for supporting investors, in comparison to investments carried out in special economic zones. Both forms of support can be used concurrently, even in relation to the same entrepreneur who invests in different areas, i.e. in a special economic zone and in another legally separated area. The purpose of this article is to analyze and assessed legal regulations which determine the issuance of a decision on support and the application of the support instrument in the form of tax exemption of income obtained from a new investment. It has been shown that the joint fulfilment of two conditions allows for the exemption from taxation of income generated from a new investment, i.e. conducting business activity specified in the decision on support in the area indicated in this decision. The reservation that the value of the tax exemption may not exceed the limit of public aid due to this taxpayer is closely related to them. By identifying the above conditions, it was established that the tax exemption is objective, not subjective, as it does not cover other income earned by the taxpayer. The adoption by the legislator of a broad definition of the term "new investment" means that completely new investments and investments consisting in the expansion or modernization of already existing fixed assets belonging to a given entrepreneur should be equally supported.
PL
Obowiązująca od połowy 2018 r. ustawa o wspieraniu nowych inwestycji, kilkakrotnie już nowelizowana, istotnie zmienia warunki wsparcia inwestorów, w porównaniu z inwestycjami realizowanymi na terenie specjalnych stref ekonomicznych. Obie formy wsparcia mogą być stosowane równolegle, nawet w odniesieniu do tego samego przedsiębiorcy, który inwestuje na różnych obszarach, tzn. w specjalnej strefie ekonomicznej oraz na innym prawnie wyodrębnionym obszarze. Celem artykułu jest analiza i ocena regulacji prawnych warunkujących wydanie decyzji o wsparciu oraz stosowanie instrumentu wsparcia mającego postać zwolnienia z opodatkowania dochodów uzyskanych z nowej inwestycji. Wykazano, że łączne spełnienie dwóch warunków umożliwia zwolnienie z opodatkowania dochodów wygenerowanych z nowej inwestycji - mowa tu o prowadzeniu działalności wymienionej w decyzji o wsparciu na obszarze wskazanym w tej decyzji. Ściśle z nimi jest związane zastrzeżenie, że wartość zwolnienia podatkowego nie może przekroczyć limitu pomocy publicznej przysługującej temu podatnikowi. Ustanawiając powyższe warunki ustalono, że zwolnienie z opodatkowania ma charakter przedmiotowy, a nie podmiotowy, gdyż nie obejmuje innych dochodów osiąganych przez podatnika. Przyjęcie przez ustawodawcę szerokiej definicji pojęcia „nowa inwestycja” sprawia, że w jednakowym stopniu powinny być wspierane inwestycje w pełni nowe oraz inwestycje polegające na rozbudowie lub modernizacji należących do danego przedsiębiorcy już uprzednio istniejących środków trwałych.
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