THE RESOLUTION OF THE TOWN COUNCIL IN LIPIANY No.IX/67/2007 of 14 June 2007 on qualification conditions of granting de minimis aid for contractors within of further investments on the commune of Lipiany district.

THE RESOLUTION OF THE TOWN COUNCIL IN LIPIANY

No. IX/67/2007

of 14 June 2007

on qualification conditions of granting de minimis aid for contractors within of  further investments on the commune of Lipiany district.

On the ground of article No. 18, the passage 2, item 8; the article 40 the passage 1 and the article 42 law of 8 March 1990 about the communal autonomy (Official Journal, with the year 2001 No. 142, the position 1591, the change with the year 2002 No. 23, the position 220, No. 62, the position 558, No. 113, the position 984, No. 153, the position 1271, No. 214, the position 1806, the amendment of 2003 No. 80, the position 717, No. 162, the position 1568, the change of 2004 No. 102, the position 1055, No. 116, the position 1203, the amendment of 2005 No. 172, the position 1441, No. 175, the position 1457, the amendment of 2006 No. 17, the position 128, No. 181, the position 1337, the amendment of 2007 No. 48, the position 327) and the article 7 the passage 3 of law of 12 January 1991 about taxes and local charges (Official Journal of 2006 No. 121, the position 844, No. 220, the position 1601, No. 225, the position 1635, No. 245, the position 1775, No. 249, the position 1828, No. 251, the position 1847), The Town Council resolves, what follows:

§ 1. The resolution qualifies detailed conditions of granting de minimis aid in the land tax in respect of which has an application in Commission Regulation of the European Communities No. 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty (EC) to de minimis aid (O.J. EU L 379/5 of 28 December 2006).

§ 2. 1.  Granting aid as referred to in § 1 takes place, if the gross value of de minimis aid received by contractors inclusive of the value received aid by him in different forms and from different sources, in the period of three following years previous the day of impartment of the aid, which shell not exceed equivalent of the gross EUR 200.000.

2.The total value of de minimis aid granted to the contractors active in the road transport sector shell not exceed the gross value of EUR 100.000 over any period of three fiscal years.  

3.The period of three years should be assessed on a rolling basis so that, for each new grant of de minimis aid, the total amount of de minimis aid granted in the fiscal years concerned, as well as during the previous two fiscal years, needs to be determined .

§ 3. 1. One gets released from the land tax, grounds, buildings and buildings or their parts connected with the economic activity:

a)   on which the tax-payer realizes new investments in such part in which would follow the height of the taxation or the economic activity would be taxable without use of relief which is ensuing from the present resolution,

b) in the height of 25% the minimum-salary being vested to the worker engaged in the full dimension of the working period which is fixed on the ground of law from the day 10 October 2002 about the minimum-salary (Official Journal No. 200, the position 1679, the amendment of 2005,  No. 171 the position 1227) for the newly formed workplace monthly.

2. The condition of the obtainment of the relaxation on the period of 24 months, is the creation of not less as 3 new workplaces or carryings of investment outlays not smaller as             EUR 20.000.

3. The condition of the obtainment of the relaxation on the period of 36 months, is the creation of not less as 5 new workplaces or carryings of investment-outlays not smaller as        EUR 25.000.

4. The  condition of the obtainment of the relaxation on the period of 48 months is the creation of not less as 8 new workplaces or carryings of investment-outlays not smaller as      EUR 50.000.

5. The condition of the obtainment of the relaxation on the period of 60 months is the creation of not less as 10 new workplaces or carryings of investment-outlays not smaller as EUR 80.000.

     6. Newly formed workplaces and new investments must be well-kept during the time  of being vested relaxation.

§ 4. The condition of the creation of new workplaces (the increase net of workplaces) one considers as fulfilled, if will follow the growth of the number of persons engaged in the engaged in the full dimension of the working period in the enterprise,  his squad or branch which is working on the ground of communes Lipiany (persons engaged in the short measure of the working period or in the shorter period than one year, are counted as fractions with relation to of persons engaged during the year on the full-time job)- diminished for the number of persons dismissed at that time in connection with the liquidation of the work position, in comparison to the average number of persons in the period of 6 months previous the day of the composition of the motion.

§ 5. 1. To costs of the investment one numbered outlays carried on the purchase of grounds, buildings, machines, tools and technologies. The sum of carried investment-outlays in other exchanges as Euro, one count according to the middle price announced by the National Bank of Poland per day of carrying outlays.

2. To the investment one are not numbered outlays carried on the reproduction of buildings, machines, tools and technologies.

3. The relaxation as referred to in § 3 – is entitled since the next month after month in which the tax-payer placed the motion for the impartment of the aid de minimis in the land tax, however not earlier than from the next year after the year, in which one began the use of buildings, buildings or their parts in connection with running economic activity.

§ 6. The aid is not granted:

a)   to contractors, whom possess unpaid commitments in the face of the commune Lipiany in virtue of taxes and charges,

b)   to contractors, whom run trade activity on the surface above 150 square metres (settled in compliance with article 2, item 19 of the law of 27 March 2003 about the planning and the spatial farm implements Official Journal of 2003 No. 80, the position 717, with later amendments),

c)   to contractors, whom run activity within the range of financial-services, insurance- services, bank-services, second-hand shops and agencies,

d) to undertakings active in the section of the fishery and aqua-culture sectors, as covered by Council Regulation (EC) No. 104/2000,

e)  to undertakings active in the primary agricultural products as listed in Annex I to the Treaty,

f)    to undertakings active in the processing and marketing of agricultural products as listed in Annex I to the Treaty, in the following cases:

-    when the amount of the aid is fixed on the basis of the price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned,

-    when granting the aid is conditional on being partly or entirely passed on to primary producers.

g)   to export-related activities towards third countries or Member States namely aid directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity.

h)   contingent upon the use of domestic over imported goods;

i)    to undertakings active in the coal sector, as defined in Regulation (EC) No. 1407/2002;

j)    for the acquisition of road freight transport vehicles granted to undertakings performing road freight transport for hire or reward;

k)   granted to undertakings in difficulty;

l)    for investments connected with construction of petrol station.

§ 7.  Exemption of the land tax expire, if the contractor:

a)      became filed away from the undertakings register of the National Judicial Register or from the records  active running by the proper organ, and then its became written again as the new undertakings,

b)     changed the legal form of the running economic activity,

c)      changed the activity subject on such which does not use of the aid.

§ 8. 1. The contractor applies for granting the aid is obliged to place the motion of granting of de minimis aid in the land tax in compliance with the settled form example in this including  supplied documentary evidence information:

a)      the volume of employment along with declarations to the Social Insurance Institution about confirming employment level,

b)     the volume of the investment outlays incurrence,

c)      the certificate about de minimis aid received,

d)     the declaration about the other public aid received.

§ 9. The Mayor pass the decision about granting or withdraw the aid.

§ 10. The contractor receiving the aid in the form of the tax relaxation, during the period of using the aid, is obliged each year till 15 January of the taxable year to submit the information as referred to in § 8.

§ 11. 1. Where appeared circumstances which not meet conditions authorizing to the relief in the tax, the contractor shell inform the Mayor in writing during 14 days of losing this right.

2. The contractor who filled up  the duty, as referred to in the item 1,  has lost a right to the aid since the next month in a month, wherein appeared circumstances causing the loss of the aid.

3. The contractor who did not fill up the duty, as referred to in the item 1, has a duty to return granted aid for the period wherein was not vested along with interest due  in the height settled for arrears in taxes, and granted aid is subject of the administrative execution.

4. The contractor who misinformed the tax-organ regarding to the performance of conditions authorizing to taking advantage of the aid on definite rules in this Resolution, has a duty to return granted aid for the period wherein was not vested along with interest due in the height settled for arrears in taxes and granted aid is subject of the administrative execution.

§ 12. There is fixed example of the motion to the granting of de minimis aid in the land tax, in accordance with Annex No. 1 to this Resolution.

§ 13. The realization of this Resolution one charges to the Mayor of Lipiany.

§ 14. This Resolution is valid until 31 December 2013.

§ 15. This Resolution shell enter into force after 14 days following of its publication in the Official Journal of the Western Pomeranian Province.

           The President of The Town Council

                  Mariusz Marek Przybylski

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