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2018 | 109 | 1-13
Article title

Illegal tax state aid and law-making process – Polish perspective on the illegal tax state aid and its refund

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The admissibility of state aid has been strongly limited both by the European Union and the World Trade Organization, as a particular threat for the development of the free market. A legal basis for restriction of the state aid in the European Union is art. 107 Treaty of Functioning of the European Union, which includes also a prohibition of the state aid sourced in the tax regulations. Advanced regulations in the phase of making the law have been established in Poland to avoid inconformity between bills and European Union law, including granting illegal state aid. Although every bill is subject to the precise examination under the criterion of the conformity with the European Union law – Retail Sales Tax, introduced in 2016, had been recognized by the European Commission as the illegal state aid for the domestic enterprises, excluded from a scope of the new tax. In the Article the Author describes Polish regulations, adopted in order to avoid the inconformity between European and domestic law, as well as with domestic administrative practice. The Author indicates also rules concerning a refund of the illegal state aid, which are in contrary to the European Union law, but which make it more difficult to execute the European Commission decision, especially having regard the time of execution. The adopted methodology consists of the analysis of the international and domestic doctrine, European and domestic legal acts, judgments of the European and domestic courts, as well as decisions of the European Commission.
Physical description
  • Department of Tax Law, Faculty of Law and Administration, University of Lodz, 8/12 Kopcinskiego Street, 90-232 Lodz, Poland
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  • [6] Maitrot de la Motte (2017). The Recovery of the Illegal Fiscal State Aids: Tax Less to Tax More. EC Tax Review No. 2.
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  • [9] W. Schön (2015). Tax Legislation and the Notion of Fiscal Aid — A Review of Five Years of European Jurisprudence, Working papers of the Max Planck Institute for Tax Law and Public Finance Research Paper Series, Munich.
  • [10] H. Verhagen (2017). State Aid and Tax Rulings – An Assessment of the Selectivity Criterion of Article 107(1) of the TFEU in Relation to Recent Commission Transfer Pricing Decisions, European Taxation No. 7.
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