Pomoc de minimis i jej szczególna rola w systemie pomocy publicznej w Polsce
De minimis aid and its particular role in the system of state aid in Poland

Summary/Abstract: De minimis aid is a particular kind of support provided by the state to economic operators. This aid can be granted to finance, among others, the projects co-financed with UE funds, specialized advisory and training services, tax subsidies. De minimis aid is provided first of all for the development of micro, small and medium-sized enterprises (businesses). The aim of this article is to point out the significance of the state aid as an instrument of the state influence on the economy and to discuss the role and the main conditions for the application of de minimis aid in the European Union. In particular the reformed rules on admissibility of the state aid in Member States of the European Union will be presented, taking into account implementing regulations concerning state aid granted on the basis of de minimis. Moreover, the support system of the de minimis aid in Poland in the years (period) 2004-2014 will be analysed in the article, taking into account the size and structure of support provided by local government bodies.

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