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Wyszukujesz frazę "state aid" wg kryterium: Temat


Tytuł:
Article 108(2) TFEU as a Tool for the Commission to Bypass Article 258 TFEU Proceedings
Autorzy:
Rzotkiewicz, Marek
Powiązania:
https://bibliotekanauki.pl/articles/529992.pdf
Data publikacji:
2018-12-30
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
State aid
infringement proceedings
Opis:
The legal basis the European Commission (EC) choses for its actions when it finds a Member State’s action (or inaction) to be in breach of its obligations stemming from its EU membership vary in different fields of law. This is particularly visible in State aid on one side, and general infringement proceedings on the other. But the line between the general character of a possible infringement and that of State aid law is sometimes blurred and difficult to establish. This article analyses if the EC does not abuse its powers when it chooses Article 108(2) TFEU, instead of Article 258 TFEU. A positive answer to that question is difficult to find and controversial. However, given the benefits the EC gains by taking action under Article 108(2) TFEU, it is visible that the EC’s choice can be biased because of those benefits.
La base juridique choisie par la Commission européenne en cas de procédures de violation des obligations du pays membre varie selon le domaine du droit. C’est particulièrement visible dans le domaine du droit des aides d’état d’un côté et en cas des procédures générales d’infraction de l’autre.La différence entre la violation du droit des aides d’état et l’infraction de caractère général est pourtant vague et difficile à préciser.L’objectif de cet article est d’analyser si la Commission ne dépasse pas ses compétences en choisissant l’article 108 alinéa 2 du Traité – et non l’article 258 –comme base juridique de la procédure d’infraction. Cette analyse prend en compte des possibles avantages que la Commission peut tirer du choix de l’article 108 alinéa 2 du Traité plutôt que de l’article 258 du Traité.
Źródło:
Yearbook of Antitrust and Regulatory Studies; 2018, 11(18); 209-225
1689-9024
2545-0115
Pojawia się w:
Yearbook of Antitrust and Regulatory Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
State aid for environmental protection and energy objectives in Poland and other countries of the European Union
Autorzy:
Braun, Jan
Powiązania:
https://bibliotekanauki.pl/articles/2128514.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
state aid
horizontal aid
environmental protection
Opis:
Purpose – The purpose of the article is to present the development of horizontal aid for environ-mental protection and objectives related to green energy in Poland in comparison with other EU countries in 2009-2017. The above category of state aid in Poland has been characterised in detail, considering its sources, forms, entities providing support as well as the main beneficiaries of aid. Research method – The article utilises the analysis of existing data on horizontal aid for environmental protection and energy objectives in Poland and European Union countries. Results – During the period 2014-2017, as part of horizontal aid in Poland, the majority of aid was granted for environmental protection and energy objectives (in 2014 it accounted for 45% of the total horizontal aid). In the European Union, by comparison, a gradual increase in the share of the abovementioned category of assistance in the total state aid granted in the analysed period is noticeable. The largest share of the studied category in total state aid was recorded in Sweden, Austria and Germany, while the largest increase in the share of this aid in total state aid was seen in Bulgaria, the Czech Republic, Estonia and Romania. Originality /value / implications /recommendations - As a result of the strategies implemented in the EU states, the aid for environmental protection and energy objectives is currently one of the most important categories of horizontal aid. This article offers a multifaceted analysis of the above assistance in Poland and a detailed comparison of the level of this support in the EU countries.
Źródło:
Optimum. Economic Studies; 2020, 4(102); 69-78
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Illegal tax state aid and law-making process – Polish perspective on the illegal tax state aid and its refund
Autorzy:
Tim, Artur
Powiązania:
https://bibliotekanauki.pl/articles/1163268.pdf
Data publikacji:
2018
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
European Union Law
Polska
Polish lawmaking process
Polish retail sales tax
State aid
refund of state aid
tax state aid
Opis:
The admissibility of state aid has been strongly limited both by the European Union and the World Trade Organization, as a particular threat for the development of the free market. A legal basis for restriction of the state aid in the European Union is art. 107 Treaty of Functioning of the European Union, which includes also a prohibition of the state aid sourced in the tax regulations. Advanced regulations in the phase of making the law have been established in Poland to avoid inconformity between bills and European Union law, including granting illegal state aid. Although every bill is subject to the precise examination under the criterion of the conformity with the European Union law – Retail Sales Tax, introduced in 2016, had been recognized by the European Commission as the illegal state aid for the domestic enterprises, excluded from a scope of the new tax. In the Article the Author describes Polish regulations, adopted in order to avoid the inconformity between European and domestic law, as well as with domestic administrative practice. The Author indicates also rules concerning a refund of the illegal state aid, which are in contrary to the European Union law, but which make it more difficult to execute the European Commission decision, especially having regard the time of execution. The adopted methodology consists of the analysis of the international and domestic doctrine, European and domestic legal acts, judgments of the European and domestic courts, as well as decisions of the European Commission.
Źródło:
World Scientific News; 2018, 109; 1-13
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Granting State Aid in the Context of Sustainable Development Principles
Autorzy:
Bartniczak, Bartosz
Powiązania:
https://bibliotekanauki.pl/articles/517174.pdf
Data publikacji:
2014
Wydawca:
Instytut Badań Gospodarczych
Tematy:
state aid
sustainable development principles
Opis:
Implementation of the concept of sustainable development requires the use of a variety of instruments. These instruments may be legal or financial. One of the financial instruments to support sustainable development might be state aid. However, not all aid is beneficial from the point of view of sustainable development. Therefore, an important task is to identify the types of aid that have a positive impact on sustainable development, and on the other hand to show aid which is harmful from the point of sustainable development view. The purpose of this article is to group the principles of sustainable development, in the context of individual order creating sustainable development. The article will also specify the objectives to be achieved by providing different types of support. Then an attempt will be made to answer the question how different types of aid contribute to the achievement of sustainable development.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2014, 9, 2; 41-54
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Changes In The Rules For Granting State Aid To Enterprises In The European Union
Autorzy:
Stępniak-Kucharska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/632678.pdf
Data publikacji:
2013-12-01
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
state aid
enterprise
Lisbon Strategy
Opis:
The point of departure of EU State aid policy is laid down in the Treaty establishing the European Community (hereinafter the “Treaty”). This Treaty provides that State aid is, in principle, incompatible with the common market. However, the principle of incompatibility does not amount to a full-scale prohibition. In the EU countries state aid is permissible to promote the economic development (of areas where the standard of living is abnormally low or where there is serious underemployment) and to facilitate the development of certain economic activities or certain economic areas (where such aid does not adversely affect trading conditions contrary to the common interest). The provisions of the 2000 Lisbon Strategy and the “Europe 2020” Strategy are also important in determining the directions of state aid in the European Union. According to their assumptions the member countries have been required to: reduce the level of aid relative to GDP; reduce state aid which decreases competition; reorient sectoral aid to horizontal and regional aid; and change the forms of state aid-from passive to active instruments. The purpose of this paper is to present the directions of allocation of state aid in the EU countries during 2000-2011, and answer the question whether the resolutions contained in the Lisbon Strategy have been implemented. The research hypothesis is: have the changes in the size, direction and allocation of state aid taken place in accordance with the resolutions of the Lisbon Strategy.
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2013, 16, 4; 101-120
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The competence of the EC to Review State Aid Measures - Role of EU Member States and Situation of Beneficiaries
Autorzy:
Augustyniak, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/2231323.pdf
Data publikacji:
2023-02-28
Wydawca:
Najwyższa Izba Kontroli
Tematy:
state aid
review
the European Commission
notification of state aid
powers to review
aid scheme
Opis:
State aid in the European Union has become one of the most important areas of competition law (perhaps it may even be regarded a separate area of law), although it is based only on a few provisions of primary EU law. These are Articles 107 and 108 of the Treaty on the Functioning of the European Union (TFEU)1 , which define the scope of the competence, substance and procedure in this area of law, as well as the institutions responsible for its implementation, including the review of granted state aid. This article focuses on the issues relating to the application of the rules on competence and procedure in order to determine the extent of the powers of the European Commission (‘EC’ or ‘Commission’) as regards the freedom to grant state aid and review the competences of EU Member States in that area.
Źródło:
Kontrola Państwowa; 2023, Vol. 68, 1 (408); 31-51
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The specificity of state aid in Poland in comparison with European Union countries
Autorzy:
Przygodzka, Renata
Powiązania:
https://bibliotekanauki.pl/articles/2128515.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
state aid
Polska
European Union
Opis:
Purpose – The aim of the paper is to identify the directions and instruments of state aid (with the exception of agriculture and the transport sector) used in Poland and to identify their specificities in relation to other countries of the European Union. Research method – The achievement of the above purpose required the use of research methods such as the analysis of legal acts, the collection and analysis of secondary data and the processing of the collected factual material using descriptive statistical methods. The data source was The State Aid Scoreboard, together with a variety of reports from the Office for Competition and Consumer Protection. Results – In 2017, the amount of state aid in Poland was twice as high as the average indicator in the European Union (1.51% and 0.76% respectively). Regional development (27.3%) was the main beneficiary of its allocation, while environmental protection was 55.4% in the EU. A specific feature of state aid in Poland is its sustainability, which does not exist to a similar extent in other Member States. Originality /value – According to the author's knowledge, this is one of the unique research papers devoted to the problem of state aid, especially in the context of the indication of the specific characteristics of state aid in Poland against the background of the countries of the European Union.
Źródło:
Optimum. Economic Studies; 2020, 4(102); 79-90
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podatkowe instrumenty pomocy publicznej
Autorzy:
Woźniak, Barbara
Powiązania:
https://bibliotekanauki.pl/articles/610977.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
state aid
de minimis aid
fiscal aid instrument
active state aid instrument
passive state aid instrument
pomoc publiczna
pomoc de minimis
podatkowe instrumenty pomocy
pomoc czynna
pomoc bierna
Opis:
During the period 2007–2013 grants were the dominant instrument of state aid and de minimis aid in Poland. They were followed by fiscal (passive) instrument, which accounted for 8.7% of total aid and 6% of de minimis aid in 2013, mainly in the form of tax relief and exemptions (A2) provided by the tax authorities and local government. The instrument was used as rescue and restructuring aid but also as development aid.
W Polsce w latach 2007–2013 dominującą formę ogólnej pomocy publicznej oraz pomocy de minimis stanowiła pomoc czynna, a nie bierna. Podatkowe i parapodatkowe instrumenty pomocy biernej angażowały w 2013 r. tylko 8,7% udzielonej pomocy ogólnej i 6% pomocy de minimis. Były wykorzystywane głównie w formie ulg i zwolnień podatkowych (A2) przez organy skarbowe oraz JST. Są one używane jako pomoc ratunkowa i restrukturyzacyjna oraz pomoc ukierunkowana prorozwojowo.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2016, 50, 1
0459-9586
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Formy i instrumenty pomocy publicznej w Unii Europejskiej w latach 2006–2011
Forms and instruments of state aid in the European Union in the years 2006–2011
Autorzy:
Działo, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/595990.pdf
Data publikacji:
2013
Wydawca:
Łódzkie Towarzystwo Naukowe
Tematy:
pomoc publiczna: regionalna, horyzontalna, sektorowa
instrumenty pomocy publicznej
state aid: regional, horizontal, sectoral
state aid instruments
Opis:
The paper aims to analyze and evaluate the state aid granted in the Member States of the European Union in the years 2006–2011. The analysis concerns the amount of aid provided, as well as forms and instruments used. The author analyzes the trends of changes in the volume of the aid, as well as changes in the structure of its types and forms. The main conclusion is that the scope of non-crisis state aid granted in the 27 EU countries in the analysed period was reduced both in absolute terms and in relation to the average GDP of the European Union. Structure of state aid has also changed. There was an increase in spending on horizontal and regional aid and a decrease in spending on regional aid. One can also observe the change in structure of state aid instruments; there was an increase in the share of active instruments (subsidies for companies). At the same time a relatively large share as passive instruments (tax and deferred tax) has been observed.
Źródło:
Studia Prawno-Ekonomiczne; 2013, LXXXIX (89); 207-224
0081-6841
Pojawia się w:
Studia Prawno-Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
State Aid Trends in Poland and Finland - Similarities and Differences
Autorzy:
Ambroziak, Adam A.
Powiązania:
https://bibliotekanauki.pl/articles/2165504.pdf
Data publikacji:
2023-01-31
Wydawca:
Uniwersytet Warszawski. Centrum Europejskie
Tematy:
State Aid
Polska
Finland
European Union
Opis:
State aid is one of the financial instruments available to EU member states for intervention in domestic markets. On the one hand its use is prohibited by Article 107(1) TFEU, but on the other hand there are many exemptions, including regional and horizontal state aid. Given the centralised system for State aid in the EU, one could expect that the volume and structure in terms of forms and purposes of public aid granted should be similar from one member state to the next. Considering the diversity among what are now 27 member states, both from the perspective of experience in managing the economy and the directions of its development, the objective of this article is to capture and evaluate the similarities and differences in the approach taken to State aid as an instrument of intervention in two relatively different countries - Poland and Finland. To this end the comparative analysis will not only cover Poland and Finland themselves but also their respective groups of countries - the Visegrád Group and Scandinavian members of the EU. The above analysis permits the conclusion that the structure of public aid relative to the main purposes of granting differs significantly between Poland and Finland, in favour of Finland, from the perspective of the achievement of the EU objectives associated with the successive economic strategies.
Źródło:
Studia Europejskie - Studies in European Affairs; 2022, 26, 4; 217-232
1428-149X
2719-3780
Pojawia się w:
Studia Europejskie - Studies in European Affairs
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Principles for rating of state aid and de minimis aid in repayable finance
Zasady określania wartości pomocy publicznej i pomocy de minimis w przypadku zwrotnych instrumentów wsparcia
Autorzy:
Kowalski, D.
Powiązania:
https://bibliotekanauki.pl/articles/2051722.pdf
Data publikacji:
2017
Wydawca:
Akademia Bialska Nauk Stosowanych im. Jana Pawła II w Białej Podlaskiej
Tematy:
SMEs
state aid
repayable finance
de minimis aid
Opis:
Subject and purpose of work: The subject of the article is an analysis of the state aid rules by state authorities in the context of calculating the amount of state aid. This problem was discussed on the basis of a relatively new form of assistance repayable instruments. The aim of this article is to identify the noncompliance of the rules generally applicable to the rules for repayable support. Materials and methods: In order to achieve the objectives set, the analysis of the identified problems was based on non-reactive research involving the assessment of available information. It included studies of normative acts, literature of the subject and reports and analyzes. Results: It has been identified that the current form of act on State aid cases does not take into account the specific nature of aid calculation under return instruments, which is that the final value of the state aid is known only after the repayment of the financial instrument. Conclusions: The legislator should adjust the law on proceedings in state aid cases, the more frequently used form of State intervention is repayable finance. The current practice differs from the literal wording of the provisions in question and should therefore be amended to adapt the provisions to this form of aid.
Przedmiot i cel pracy: Przedmiotem artykułu jest analiza zasad udzielania pomocy publicznej przez organy państwowe w kontekście obliczania jej wysokości. Problem ten został omówiony w oparciu o relatywnie nową formę pomocy tj. instrumenty zwrotne. Celem artykułu jest zidentyfikowanie braku zgodności przepisów powszechnie obowiązujących z zasadami udzielania wsparcia zwrotnego. Materiały i metody: Aby osiągnąć założone cele, analiza wskazanych problemów oparta była na badaniach niereaktywnych, polegających na ocenie dostępnych informacji. Uwzględniała ona studia aktów normatywnych, literatury przedmiotu oraz branżowych raportów i analiz. W artykule jako podstawową wykorzystano metodę dogmatyczno-prawną skutkującą krytyczną analizą przepisów prawa. Wyniki: Zidentyfikowano, iż obecna forma ustawy o postępowaniu w sprawach dotyczących pomocy publicznej nie uwzględnia specyficznej cechy obliczania pomocy w ramach instrumentów zwrotnych, jaką jest fakt, że ostateczna wartość pomocy znana jest dopiero po całkowitej spłacie instrumentu finansowego. Wnioski: Ustawodawca powinien dostosować wskazaną ustawę do coraz częściej stosowanej formy interwencji państwa, jaką jest pomoc zwrotna. Obecna praktyka odbiega od literalnego brzmienia wskazanych przepisów, dlatego w celu dostosowania przepisów do tej formy pomocy powinny one zostać zmienione.
Źródło:
Economic and Regional Studies; 2017, 10, 4; 54-61
2083-3725
2451-182X
Pojawia się w:
Economic and Regional Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Self-employment of Women in Azerbaijan
Autorzy:
Gomółka, Krystyna
Powiązania:
https://bibliotekanauki.pl/articles/1633673.pdf
Data publikacji:
2021-07
Wydawca:
Uniwersytet Warszawski. Centrum Europejskie
Tematy:
Azerbaijan
Women
Wages
Self-employment
State Aid
Opis:
Azerbaijan has a population of more than 10 million, of which women accounted for 50% in 2020. At the same time, 93% of Azerbaijan's citizens describe themselves as Muslims. Since the beginning of independence, Azerbaijan has been a secular state by virtue of Article 48 of the Constitution, which guarantees the freedom of worship, choice, or nonpractice of religion and the freedom of expression of one's own views on religion. This article aims to assess the changes in the self-employment of women in Azerbaijan through a deductive analysis of data and observation of changes in the structure of resources based on generally available macroeconomic data. This study focuses on the situation of women on the Azerbaijani labour market over the two decades of the 21st century. The numbers of economically active women, including those in employment and the unemployed, and economically inactive women are specified. Further, the government's legal and financial policy in respect of women's self-employment is analysed. The author determines what percentage of companies were set up by women and in which sectors and locations.
Źródło:
Studia Europejskie - Studies in European Affairs; 2021, 25, 2; 171-190
1428-149X
2719-3780
Pojawia się w:
Studia Europejskie - Studies in European Affairs
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
ROLA PAŃSTWA W ZRÓWNOWAŻONYM ROZWOJU SYSTEMU BANKOWEGO
The role of the state in the sustainable development of the banking system
Autorzy:
Koleśnik, Jan
Powiązania:
https://bibliotekanauki.pl/articles/950910.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
banking sector
safety net
state aid
banking union
Opis:
The purpose of this article is to answer the question whether the state has effective instruments of impact on the banking system in order to reduce the risk which materialization would threaten the entire economy. This aim was achieved by identifying the tools of impact on the banking system used in the European Union, taking into account the distribution of standard instruments and actions which had been taken in response to the events of the last crisis. This analysis indicated that the key role would be played by the instruments created in the banking union. However, this will not limit the role of the state in the banking system, but it will give it a formalized and complex dimension through which it will be possible to react quicker to emerging issues and to reduce the costs of such a solution.
Źródło:
Financial Sciences. Nauki o Finansach; 2014, 1(18); 124-131
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pomoc publiczna jako instrument polityki państwa na rynku pracy w krajach członkowskich Unii Europejskiej w dobie kryzysu gospodarczego
State aid as a policy instrument in the labour market in the member states of the European Union in the age of the economic crisis
Autorzy:
Politaj, Adriana
Powiązania:
https://bibliotekanauki.pl/articles/533340.pdf
Data publikacji:
2015
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
state aid
labour market
economic crisis
European Union
Opis:
The effects of the economic crisis affected all EU member states. This was particularly evident in the labor market. Countries shall take action to counteract escalating unemployment. Fiscal policy instruments, which are classified as a part of state aid, have been used for that.
Źródło:
Społeczeństwo i Ekonomia; 2015, 1(3); 59-75
2353-8937
Pojawia się w:
Społeczeństwo i Ekonomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przesłanki udzielania przedsiębiorcom pomocy de minimis w spłacie zobowiązań podatkowych pobieranych w obrocie towarowym z zagranicą
Prerequisites for Granting De Minimis Aid to Entrepreneurs with Regard to Payment of Taxes Collected in Foreign Trade
Autorzy:
Drozdek, Adam
Powiązania:
https://bibliotekanauki.pl/articles/454410.pdf
Data publikacji:
2016
Wydawca:
Polski Instytut Ekonomiczny
Tematy:
pomoc publiczna
podatki
import
state aid
taxes
imports
Opis:
Pomoc publiczna w formule de minimis w zakresie ulg w spłacie zobowiązań podatkowych stano-wi dla przedsiębiorców zamierzających z niej skorzystać dogodną formę otrzymania wsparcia ze stro-ny państwa. Analizując to zagadnienie, należy mieć na uwadze szczegółowe zasady udzielania pomo-cy publicznej w ogóle, bowiem skorzystanie z pomocy – nawet udzielonej przez organ państwowy – niesie ryzyko uznania jej przez Komisję Europejską za pomoc niedozwoloną lub nielegalną, co oczy-wiście wiązać się będzie z koniecznością jej zwrotu. Z drugiej strony istnieje możliwość korzystania z prostszej, lecz ograniczonej kwotowo pomocy w ramach de minimis. Procedura uzyskiwania takiej pomocy jest niewątpliwie łatwiejsza, a uzyskana korzyść szczególnie dla przedsiębiorców małych lub średnich może stanowić znaczące wsparcie. Chociaż wsparcie w ramach de minimis stanowi formę pomocy publicznej „bez konkretnego przeznaczenia”, to zasady i warunki jej udzielania są ściśle regu-lowane przez prawo unijne.
De minimis public aid with regard to reliefs in repayment of tax liabilities constitutes a convenient form of aid provided by the state for entrepreneurs intending to benefit therefrom. While analysing this issue, one should consider particular principles of providing public aid in general, as benefiting from the aid – even granted by a public authority – carries some risk due to the fact that the European Commission may regard it as forbidden or illegal, which is obviously related with the obligation to return the funds. On the other hand, it is possible to use simpler, yet, limited in the amount, aid under de minimis rule – the procedure of obtaining such an aid is doubtlessly easier and the aid, in particular the funds granted to small and medium entrepreneurs, can constitute a significant support. Despite the fact that aid under de minimis rule constitutes a form of public aid “without particular purpose”, the terms and conditions of granting it are strictly regulated by the EU law.
Źródło:
Unia Europejska.pl; 2016, 1; 31-38
2084-2694
Pojawia się w:
Unia Europejska.pl
Dostawca treści:
Biblioteka Nauki
Artykuł

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