Our State aid practice covers, i.a.
- Assistance in SEZ
We advise at all stages of the procedure to be granted State aid in special economic zones: from the filing of the application, the application being considered and the decision being issued, to the stage where State aid is utilized and the project is implemented. We have advised many clients with respect to SEZ licenses, and we have represented many of them in proceedings based on new regulations.
- Cash aid
We advise clients who are considering applying for and those who have already been granted aid under the 2011 – 2030 Support Programme for Investments of Major Significance to the Economy. We draft applications, clarify doubts and negotiate co-financing contracts. We also provide advice at a later stage, i.e., when the contracts are approved and the investment projects covered by the scheme are implemented. We have represented the beneficiary of the largest amount of assistance ever granted under this scheme.
- Real estate tax exemptions
We advise clients who seek to be exempted from the tax on real estate. We review drafts and resolutions on the matter. Working together with tax law experts from our firm, we support clients when they file tax returns related to projects that rely on such exemptions, and when they account for them.
- Financing under the European Funds
We assist in the application process and in all matters relating to financial support schemes offered by the European Funds. By way of example, we assist clients in reviewing whether they meet the relevant criteria such as that of relocation or the incentive effect. At the implementation stage, we advise on compliance with the principle of competitiveness in contracting and in the case of any modifications made to the projects in question. We have also dealt with the rules on durability, in particular in the context of the sale or restructuring of the beneficiary company or of the projects to which support has been granted. | M&A
- Complaints to the European Commission
We draft complaints to the European Commission concerning aid that has been unlawfully granted or is misapplied; we also draft informal notifications. We develop strategies and represent clients before the European Commission. Our assistance also goes to clients who are or may become subject to formal investigation procedures.
- Notification of State aid to the European Commission
Following the adoption of block exemptions, there are not that many schemes to be reported to the European Commission, still, when it comes to large projects, such notification must be made. We have recently represented the first investor to have obtained an approval by the European Commission of an investment State aid project in Poland.
- Legal opinions
We draw up legal opinions on all State aid matters, in particular on the interpretation and implementation of contracts or decisions to grant State aid, the entitlement, or otherwise, to be granted aid, its terms, the incentive effect, repayment of the aid, relocation and maintenance of the projects covered.
- Contentious matters
We represent parties in State aid disputes, both before the grantors and before the verification bodies, such as the Supreme Chamber of Audit (Najwyższa Izba Kontroli). We also represent clients before the courts when they are issued negative decisions on State aid matters.