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
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)

Summary/Abstract: 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.

• Details
• Contents