Triada norm prawnych regulująca proces udzielania przedsiębiorcom ulg w spłacie zobowiązań podatkowych
Triad of Legal Norms Regulating the Process of Providing Incentives to Entrepreneurs in Tax Payment

Summary/Abstract: The purpose of this paper is to present the legal and financial conditions affecting incentives to Polish entrepreneurs since Poland’s accession to the European Union and before. The paper considers the effects of the Europe Agreement and the barriers encountered in the application of tax payment reductions resulting from article 67a § 1 and Art. 67b § 1 of the Polish Tax Ordinance. This would not have been possible without presenting the basic thesis that the whole process of granting allowances to taxpayers, engaged in business activities, is regulated by the triad of legal norms: „State aid” norm, „general” norm and „discretion” norm. The doctrine and jurisprudence relating to tax does not recognise the norm of „State aid” in relation to the provision of art. 67a § 1 of the Polish Tax Ordinance. However, there are problems concerning the interpretation of these norms, their relationships and hierarchy. The paper is a valuable source of knowledge covering these problems and will be useful to a wide range of readers who may be interested in applying the provisions of the Polish tax law in relation to EU competition law and more specifically the State aid law.

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