Search results for "state aid"
showing 7 items of 7 documents
Horyzontalny skutek bezpośredni obowiązku zawieszenia udzielania pomocy na podstawie art. 108 ust. 3 zd. 3 TFUE
2021
Niniejsza praca odnosi się do zagadnienia skutku bezpośredniego klauzuli zawieszenia (art. 108 ust. 3 zd. 3 TFUE), mającej zastosowanie do odzyskania pomocy niezgodnej z prawem bez konieczności istnienia decyzji Komisji, wskazując, że niedawny rozwój orzecznictwa wskazuje na jej skutek horyzontalny. Nadto sytuacja beneficjenta jest poddawana ocenie z wnioskiem, że ów nie posiada podobnej pozycji procesowej, co osoba powołująca się na art. 108 ust. 3 zd. 3 TFUE. Praca odnosi się do stanu prawnego z 1.04.2021 r.
European Union commitment towards RES market penetration: From the first legislative acts to the publication of the recent guidelines on State aid 20…
2015
Abstract During the last three decades, the European Union (EU) commitment towards the Renewable Energy Sources (RES) market penetration has been very complex, involving several aspects pertaining to the economic and political action of Member States. This paper seeks to overview the historical development of the legislative EU framework, including a description of the main financial programmes established and managed by the EU Directorates General. Moreover, the work will proceed with the picture of some Investment Funds, ad hoc created for RES undertakings, and managed by the European Investment Bank (EIB) in collaboration with the EU or other foreign Bank Institutes. The delicate matter …
Badanie selektywności systemu podatkowego stanowiącego program pomocy – glosa do wyroku TSUE z dnia 16 marca 2021 r. w sprawie C-562/19 P Komisja Eur…
2021
Niniejszy artykuł ma na celu przedstawienie zagadnienia sposobu badania selektywności programu pomocy, który jest środkiem pomocy państwa w rozumieniu art. 107 ust. 1 Traktatu o funkcjonowaniu Unii Europejskiej1. Jednocześnie praca ta stanowi glosę do obecnie najnowszej wypowiedzi TSUE w tym przedmiocie, czyli do wyroku z dnia 16 marca 2021 r. w sprawie C-562/19 P Komisja Europejska v. Rzeczpospolita Polska2 (podatek od sprzedaży detalicznej), wraz z omówieniem dotychczasowego dorobku orzecznictwa. Artykuł odnosi się do stanu prawa i orzecznictwa na dzień 31 marca 2021 r.
The phenomenon of family business and taxation
2021
Our research aims to explore and understand specifics of taxation for family business. We have to appreciate the potential of small-scale entrepreneurship, social business, family sustenance farming, mutual support within communities considering neglected policy options, finding ways to reduce obstacles built by conventional conceptualizations of economics. Survivability - the necessary step to sustainability in hard times; taxation policy should have its say. The authors believe that small-scale entrepreneurship, family business is the one of the most important economy development factors political and social condition stabilization.
Aiuti di Stato all’interno di uno stesso gruppo societario: profili sostanziali e processuali
2022
The essay deals with a State aid case between companies belonging to the same corporate group. To clarify the concepts of ‘State resources’ and the misure imputable to the State, the essay suggests framing the concrete case within the framework of the so-called “in-house” company. This does not rule out the application of the private investor test in normal market conditions, which – if disregarded – can overcome the indistinction typical of “in-house” companies.
Unlawful Aid and Public Undertakings: Vertical Direct Effect of Article 108(3), third sentence TFEU
2021
This paper addresses the position of public undertakings that may appear in a State aid law-related context in their capacity of intermediaries or grantors of aid vis-à-vis Article 108(3), third sentence, TFEU, to check whether the standstill obligation directly applies to public undertakings where they act to grant or disburse State aid. Public undertakings must refrain from granting aid in breach of the standstill obligation, as addressees of the standstill obligation. Where a public undertaking fails to apply Article 108(3) TFEU, it opens itself to claims based on Union law, including claims for damages. Union law is stated as it stood on 20 June 2021.
STATE AID POLICY BETWEEN COMPETITION AND ECONOMIC GROWTH: THE IMPACT OF STATE AID TO R&D ON GDP IN THE EU MEMBER STATES
2012
The paper focuses on the analysis of the relationship between state aid to R&D and economic growth, measured by GDP level, providing empirical evidence of a correlation between these variables. Using a methodology which combines the regression technique and Granger causality, we found that GDP represents a significant causal determinant of state aid, while the correlation the variables considered is positive and statistically significant, suggesting that, in spite of disparities between Member States, government support through state aid to R&D has evolved from maintaining undistorted competition to the possibility to act as an incentive for the economic growth in the EU.