Zwolnienie od danin publicznych w świetle traktatowego zakazu przyznawania przez państwo członkowskie Unii Europejskiej pomocy publicznej niektórym przedsiębiorstwom

Abstract

Exemption from public contributions in the light of treaty prohibition on the
granting by the Member State public aid to certain undertakings

Providing selective state aid to companies by a Member State or through state resources leading or potentially likely to lead to a distortion of competition rules, affecting trade between Member States, it is prohibited under Art. 107 paragraph 1 Treaty on the Functioning of the European Union. For the legal classification of the measures from the above point of view, it is important the range of positive benefits or measures to reduce the burden that under normal market conditions affect all entities. Qualifications systems and assessment by EU authorities of State aid are anchored in primary legislation, so it is essential for the candidate countries for membership in the European Union.