RESOLUTION Nr. VII /64/07

Similar documents
SCOTTISH ENTERPRISE REGIONAL AND SME INVESTMENT AID SCHEME

Incentive Guidelines Start-Up Finance

Incentive Guidelines Start-Up Finance

Incentive Guidelines Innovative Start-ups Scheme

Incentive Guidelines. ERDF Research and Development Grant Scheme

Republic of Latvia. Cabinet Regulation No. 50 Adopted 19 January 2016

TEAM TECH PROGRAMME COMPETITION DOCUMENTATION

Incentive Guidelines Network Support Scheme (Assistance for collaboration)

SPIRIT, SLOVENIAN PUBLIC AGENCY FOR ENTREPRENEURSHIP, INTERNATIONALISATION, FOREIGN INVESTMENTS AND TECHNOLOGY

4RE Resource Efficiency Waste Prevention Implementation Fund

Application Form for Business Expansion Grant

Application Form for Priming Grant

( ) Page: 1/24. Committee on Subsidies and Countervailing Measures SUBSIDIES

Chapter Two STATE FUNCTIONS FOR ENERGY EFFICIENCY PROMOTION Section I Governing Bodies

Incentive Guidelines Research and Development - Tax Credits INDUSTRIAL RESEARCH PROJECTS; EXPERIMENTAL DEVELOPMENT PROJECTS; INTELLECTUAL PROPERTY

Application for Financial Assistance Lancashire Business Growth Fund

General terms and conditions of Tempo funding

OP Smart Growth

*Note: An update of the English text of this Act is being prepared following the amendments in SG No. 59/ , SG No. 66/26.07.

Enterprise Zone Business Rates (National Non-Domestic Rates) Discount Application Guidance

Business Investment for Growth (BIG) Expression of Interest (EOI) Guidance Notes

ANNEX II SCHEDULE OF BRUNEI DARUSSALAM

THE REPUBLIC OF BULGARIA THE COUNCIL OF MINISTERS. DECREE No. 121 dated May 31 st, 2007

Incentive Guidelines Innovation Clusters

THE GOVERNMENT OF MONTENEGRO SECRETARIAT FOR DEVELOPMENT PROJECTS

CALL FOR PROPOSALS LOCAL INITIATIVES ON INTER-MUNICIPAL COOPERATION IN MOLDOVA

Incentive Guidelines Research and Development INDUSTRIAL RESEARCH PROJECTS; EXPERIMENTAL DEVELOPMENT PROJECTS; EUREKA AND EUROSTARS

STATE AID applied to European Territorial Cooperation programmes

Canada Cultural Investment Fund (CCIF)

Guide for TAP grant applicants

51 million EU funding for enterprises

INTERNATIONAL RESEARCH AGENDAS PROGRAMME. Competition Documentation

LODZ SPECIAL ECONOMIC ZONE SPARK FOR GROWTH

EFTA SURVEILLANCE AUTHORITY DECISION OF 5 JULY 2006 ON AN AID SCHEME FOR RESEARCH, DEVELOPMENT AND INNOVATION IN THE MARITIME INDUSTRY (NORWAY)

Promotion of Renewable Energy Sources in the Domestic Sector PV Grant Scheme 2016/PV/ERDF - Application Part A

DECREE ON OCCUPATIONAL SAFETY AND HYGIENE

Capital Grant Scheme application guidelines

HOMING PLUS PROGRAMME

QUESTIONS AND ANSWERS

GRANT-AIDED PFD WITH PLB

Rural Development: Broadband Scheme Introduction

Factsheet 3: The General Block Exemption Regulation (GBER) in Interreg Baltic Sea Region

Education, Audiovisual and Culture Executive Agency

Farm Energy and Agri-Processing Program Terms and Conditions

Regulation (GBER)

CHAPTER 10 Grant Management

Partner Declaration ITALY-CROATIA PROGRAMME

75th OREGON LEGISLATIVE ASSEMBLY Regular Session. House Bill 2933 SUMMARY

Elder Academy Development Foundation. Funding Guidelines Elder Academies in Primary and Secondary Schools

Support for Applied Research in Smart Specialisation Growth Areas. Chapter 1 General Provisions

STANDARD GRANT APPLICATION FORM 1 REFERENCE NUMBER OF THE CALL FOR PROPOSALS: 2 TREN/SUB

Grant Agreement. The. - hereinafter referred to as "the Recipient" and

Joint Operational Programme Romania Republic of Moldova

Department of Agriculture, Environment and Rural Affairs (DAERA)

NAME: DATE: Leaving Certificate BUSINESS: Domestic Environment. Business Studies. Domestic Environment

Guidelines on a Grant on the Purchase of Roof Insulation and Double Glazing Products for Domestic Use that Reduce the Consumption of Energy.

PICK-ME Kick-off meeting Political, scientific, contractual and financial aspects

TOWN OF SEYMOUR TAX INCENTIVE POLICY

SCHEME FOR SETTING UP OF PLASTIC PARKS

BELLVILLE ECONOMIC DEVELOPMENT CORPORATION GENERAL INFORMATION FOR APPLICANTS

STRATFORD-UPON-AVON HISTORIC SPINE SHOP FRONT GRANT SCHEME

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 223/PMK.011/2012

Incentive Guidelines Knowledge Transfer

ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND

Aboriginal Community Capital Grants Program Guide

Declaration of Participation

Guidelines for InnoBooster

Incentive Guidelines Business START

I 2 Program Frequently Asked Questions

Industrial Optimization Program: Feasibility Study

State Aid Rules. Webinar TAFTIE Academy 22th of October 2015 Maija Lönnqvist, Tekes

MC/18/37 Notice of Motion 2017/202: Applications for grants from the National Lottery

Regulation on the implementation of the European Economic Area (EEA) Financial Mechanism

Isle of Wight Rural SME Fund

OFFICIAL DOCUMENTS, Democratic Republic of Congo: IDF Grant for the Private Sector Development and Competitiveness Project IDF Grant No.

Minister of Foreign Trade and Entrepreneurship. Start-up grant. Adopted on No 20 the. Chapter 1 General provisions

COPY REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 162/PMK.07/2015 REGARDING

Important dates. Contact Persons Ir. Annette Bastiaens /

Education, Audiovisual and Culture Executive Agency GRANT DECISION FOR AN ACTION. Decision Nr

Appendix 1. (Please read carefully the guidelines to investigators before filling this proforma)

Unlocking Business Investment Regional Growth Fund Prospectus. UNLOCKING BUSINESS INVESTMENT Prospectus 2015

Regulations concerning Administrative Arrangements

TAX ABATEMENT FOR INDUSTRIAL REAL AND PERSONAL PROPERTY, OWNED OR LEASED CITY OF WACO GUIDELINES AND POLICY STATEMENT

Sub-granting. 1. Background

III. The provider of support is the Technology Agency of the Czech Republic (hereafter just TA CR ) seated in Prague 6, Evropska 2589/33b.

GENERAL CONDITIONS AND GUIDELINES FOR FUNDING

Y.ukon Business Nomi nee Policy

2011 Call for proposals Non-State Actors in Development. Delegation of the European Union to Russia

Special Economic Zone Definition

Renewable Energy Bonus Scheme - solar hot water rebate. Guidelines and application form

Energy Efficiency Alberta Residential and Commercial Solar Program Terms and Conditions

REPUBLIC OF LITHUANIA LAW ON SAFETY AND HEALTH AT WORK. 1 July 2003 No IX-1672 Vilnius (As last amended on 2 December 2010 No.

Contents 1. General principles Funding objective Areas eligible for support General conditions of support

BRITISH VIRGIN ISLANDS FINANCIAL SERVICES COMMISSION

YOUNG ENTREPRENEURS BUSINESS GRANT PROGRAM APPLICATION SECTION A: PERSONAL AND BUSINESS INFORMATION

Follow this and additional works at: Part of the Business Commons

FIT15 plus - research, innovation, and technology promotion for Vienna

Promotion of Energy efficiency and renewable Sources of Energy In the domestic Sector Solar Water Heating Application Part 1 and Part II

ENOVA Promotion of energy from renewable sources Scheme

International Visegrad Fund Development of Methodology for Audits of Projects Supported by IVF Grant Schemes

Transcription:

RESOLUTION Nr. VII /64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 About acceptance of the program of the regional investment help for the entrepreneurs on the area of the Stargard Szczeciński City In virtue of the Art. 7 excerpt 3 of the law of January 12, 1991 about taxes and local fees ( Dz. U. of 2006 Nr.121, item 121, item 844, Nr. 220, item 1601, Nr. 225, item 1635, Nr. 245, item 1775, Nr. 249, ite. 1828 and 251, item 1847 ) it has been passed as follows: Chapter 1 General regulations 1. The resolution defines detailed conditions of granting the regional investment assistance, for which the regulation of the European Commission Nr. 1628-2006 of October 24, 2006 about putting into practice of Art. 87 and 88 of the Treaty concerning the regional investment aid is applicable ( Dz. Urz. WEL Nr. 302 of 01.11.2006 ). 2. The program includes in its measure the entrepreneurs investing on the area of the City Stargard Szczeciński, that is on the area of the NTS with a symbol 5.32.43.14.01.1. 3. The public aid is allocated for: 1 ) Realization of a new investment, including a big investment project;

2 ) new job creation connected with a new investment. 4. By a new investment it is understood an investment in : 1 ) Fixed assets connected with creation of a new enterprise or with its extension; 2 ) purchase of an enterprise which is under liquidation, while the enterprise is purchased by an independent investor. 5. The public aid is in the form of a real estate tax exemption. 2. The application of the objective tax exemptions will result in decrease of receipts to the city budget, depending on the number of entrepreneurs who will implement new investments or will creat new jobs. It will be a part of the future city budget receipts in respect of a real estate tax. The total value of the appropriations for the public aid by virtue of the resolution is estiamted at 35 million Zł. 6. The objective scope of exemption includes land, buildings, constructions or their parts constituting new investments, intended for economic activities. 7. The right to real estate tax exemption does not include new investments connected with construction of petrol stations, banks and shopping facilities. Chapter 2 General conditions of public aid acceptability 2

8. One should apply for public aid grant before starting works on a given project. 9. Granting public aid in virtue of the resolution is dependent on fulfillment of at least one condition mentioned below, after the day the resolution comes into force: 1. Transfer of the investment expenditure connected with the new investment on the basis determined in 10 and 11. 2. Purchase of the enterprise which is under liquidation and new job creation in connection with a new investment on the basis determined in 12 and 13; 3. New job creation connected with a new investment on the basis determined in 14. Chapter 3 Detailed conditions of providing regional aid for supporting new investments 10. Real estate tax exemption is vested from the first day of the month following the month in which the entrepreneur purchased the real estate till the end of the month preceding the month, in which the maximum intensity of aid determined in 23 was exceeded, no longer than 5 years. 11. The condition to obtain the aid is: 1. Investing the amount exceeding 100 thousand EURO, expressed in Złotys; 2. Obligation to cover at least 25 % of investment costs from own financial resources, by own resources it should be understood the 3

resources which have not been obtained by the entrepreneur in connection with the aid from the public resources; 3. Finishing the new investment within 48 months from the date of application; 4. Keeping the investment in the region for the period of minimum 5 years from the date of its completion. 5. Carrying on the economic activity on the territory of the City Stargard Szczeciński within the scope of the investment for which the aid is granted during the period of exemption and at least 5 years from the completion of this exemption period. Chapter 4 Detailed conditions of granting aid for purchase of the enterprise under liquidation and new job creation in connection with this new investment 12. Real estate tax exemption is vested from the first day of the month following the month in which the entrepreneur purchased the real estate, till the end of the month preceding the month, in which the maximum intensity of aid determined in 23 was exceeded, no longer than 3 years. 13. Granting the aid mentioned in 12 depends on the joint fulfillment of the following conditions: 1. Purchase of the enterprise under liquidation and job creation minimum 50 new work places- during the period of 12 months from the date of application; 2. The condition of job creation is considered to be fulfilled if the net increase of the number of employees in a given enterprise takes 4

place in relation to the average employment of the last 12 months, as per employees working full time; 3. Obligation to cover at least 25 % of investment costs from own financial resources; by own resources it should be understood the resources which have not been obtained by the entrepreneur in connection with the aid from the public resources; 4. Keeping the investment in the region for the period of minimum 5 years from the date of its completion. 5. Carrying on the economic activity on the territory of the City Stargard Szczeciński within the scope of the investment for which the aid is granted during the period of exemption and at least 5 years from the completion of this exemption period. 6. Keping newly created job for the period of minimum 5 years from the date the aid was granted, and the employment rate of other employees employed in the organizational units of the entrepreneur acting on the area of the City of Stargard Szczeciński on the level not lower than on the date of application for aid. Chapter 5 Detailed conditions of granting aid for new job creation connected with new investment 14. Real estate tax exemption is vested from the first day of the month following the month in which the President of the City Stargard Szczeciński issued a letter stating fulfillment by the entrepreneur of the conditions for the public aid to be granted on the basis of the resolution, 5

till the end of the month prior to the month, in which the maximum intensity of aid determined in 23 was exceeded, no longer than 3 years. 15. Granting the aid mentioned in 14 depends on the joint fulfillment of the following conditions: 1. Job creation minimum 50 new work places- during the period of 3 years from the date of investment completion; 2. The condition of job creation is considered to be fulfilled if the net increase of the number of employees in a given enterprise takes place in relation to the average employment of the last 12 months, as per employees working full time; 3. Obligation to cover at least 25 % of investment costs from own financial resources; by own resources it should be understood the resources which have not been obtained by the entrepreneur in connection with the aid from the public resources; 4. Keeping the investment in the region for the period of minimum 5 years from the date of its completion. 5. Carrying on the economic activity on the territory of the City Stargard Szczeciński within the scope of the investment for which the aid is granted during the period of exemption and at least 5 years from the completion of this exemption period. 6. Keeping newly created job for the period of minimum 5 years from the date the aid was granted, and the employment rate of other employees employed in the organizational units of the entrepreneur 6

acting on the area of the City of Stargard Szczeciński on the level not lower than on the date of application for aid. Chapter 6 Costs qualifying for aid to be granted 16. Costs qualifying for aid to be granted for the new investment include the costs born after the day of application for aid for expenses such as: 1. Purchase of land; 2. Purchase or production of fixed assets such as buildings and constructions and their equipment connected with running economic activity including: A ) machines and equipment B) tools, devices and apparatus, C ) technical equipment for office works, D ) technical infrastructure 17. The purchase price and the cost of fixed assets manufactured are established according to the accountancy regulations. 18. The purchased assets must be new. 19. In case of granting public aid for the constituents of the enterprise before it was purchased, the purchase price of these constituents is not recognized as qualifying for aid. 20. The regional aid described in the resolution is added up to every other aid appropriated for realization of the same investment or new job 7

creation in connection with the same investment, including the one from the European Union budget and it cannot exceed the maximum aid intensity determmined in 23. 21. In the transport sector the expenses for purchse of means of transport do not qualify for new investments aid. 22. Costs qualifying for aid connected with new job creation include costs born by the entrepreneur for two-year employment of new employees consisting of: 1 ) costs of gross remuneration; 2 ) compulsory social insurance premium. Chapter 7 Aid intensity 23. Maximum intensity of aid cannot exceed 40 % of costa qualifying for aid. Chapter 8 Conditions of admissibility of public aid for big investment projects 24. A big investment project is a new investment in which the expenses qualifying for aid exceed equivalent of 50.000.000 EURO while: 1 ) costs of the new investment constitute expenses for fixed assets, made during the priod of three years by one or more entrepreneurs implementing an investment; 8

2 ) fixed assets are connected physically and functionally and the serve for realization of the precisely specified aim, especially production of the specific product or different products, if they are produced making use of the same raw materials. 25. The costs qualifying a big investment project for aid are: 1 ) the price of land purchase up to 10 % of the total expenses of the investment project qualifying for aid 2 ) the price of purchase or cost of new fixed assets manufactured including: A ) buildings and constructions, B ) machines and equipment C) tools, devices and apparatus, D ) technical equipment for office works, D ) technical infrastructure connected with a new investment- by building a technical infrastructure one considers building or modernization of a road and building underground, on the ground or above ground water line or water equipment, sewage system, heating system, electric system, gas system, telecommunication system 3 ) costs of installation and starting fixed assets, 4 ) purchase price of materials or building works on condition that they will remain in direct relation with the aims of the project aided. 9

26. Eligible costs for financial aid include the costs of new job creation consisting of gross remuneration of the employees increased by compulsory social insurance premiums. 27. In case of the entrepreneur carrying on business in the field of transport services, costs of purchase of the means of transport and equipment are not eligible costs for aid. 28. The purchase price and the cost of fixed assets manufactured are established according to the accountancy regulations. 29. Maximum value of the regional investment aid granted to the entrepreneur for realization of a big investment project are established according to the formula: I = 0,4 x ( 50.000.000 Euro + 0,5 x B + 0,34 x C ) In which particular symbols mean: I maximum aid value of a big investment project, B the amount of eligible for aid costs above 50.000.000 Euro not exceeding the equivalent of 100.000.000 Euro C the amount of eligible for aid costs exceeding the equivalent of 100.000.000 Euro 30. A big investment project with reference to which the amount of the planned aid exceeds maximum admissible aid which the investment of the value of 100.000.000 Euro could get taking into consideration the rules 10

of calculation of aid for big investment projects, is subject to notification in the course of individual notification action, which is mentioned in separate regulations. Chapter 9 Accumulation of aid 31. Aid given on the ground of the resolution is added up to every other aid appropriated for realization of the same investment or new job creation in connection with the same investment, regardless of its form and origin and cannot exceed the maximum aid intensity determmined in 23 or the amount of aid established according to 29. 32. If the entrepreneur makes use of aid for new investments and new job creation connected with a given investment at the same time, the total aid intensity cannot exceed maximum intensity defined in 23, or the value of regional aid defined according to 29. 33. The admissible amount of aid is defined as a product of maximum aid intensity and higher amount of aid eligible costs for new investments or new job creation. Chapter 10 Limitation of the former public aid 34. 1 The program does not anticipate granting aid in the following sectors: 1 ) sector of iron and steel industry and synthetic fibre according to the Community aid scheme regulations; 11

2 ) sector of coal mining; 3 ) shipbuilding; 4 ) fishery and acuaculture; 5 ) agriculture connected with production, processing and agricultural products trade mentioned in Appendix 1 to the Treaty. It is granted for agricultural products processing and trade, excluding production of products imitating or replacing milk and milk products, mentioned in Art. 3 excerpt 2 of the regulation ( EWG European Economic Community )Nr. 1898/87 of July 02, 1987 about protection of marking used in milk and milk products trade ( Dz. Urz. EWGL 182 of 3.7.1987 ). 2. This aid scheme is not applicable to: 1 ) aid granted for economic activities connected with export to the Third World countries or member states, that is aid connected directly with the number of exported products, with forming and functioning of the distribution network or other current expenses connected with export activities; 2 ) aid dependent on the use of domestic goods privilidged in relation to exported goods; 3 ) entrepreneurs running business in the field of real estates rental; 4 ) entrepreneurs in the period of restructuring making use of public aid. 12

Chapter 11 Documents and information required for public aid admissibility determination 35. The application of the entrepreneur mentioned in 8 should include: 1 ) information about obtained in different forms and from different sources aid, which was assigned for the same enterprise, for implementation of which the entrepreneur applied for aid, on the form constituting Annex 1 to the Resolution; 2 ) copy of the register of entrepreneurs or certificate from the economic activities records; 3 ) description of the project ( for example location, aims which are to be achieved in connection with implementation of the project, implementation stages, commencement and end date ); 4 ) assessment of the total costs of project implementation; 5 ) value of the costs qualifying for aid and their kinds ( in case of application for aid for a new investment and for new job creation which are connected with this investment, the value of costs qualifying for the aid for the investment and for new job creation should be given separately ); 6 ) description of the project financing sources; 7 ) declaration of keeping a new investment for the period of minimum 5 years from the date of end of the period of exemption, on the form constituting Annex 2 to the Resolution. 13

36. The entrepreneurs applying for aid in virtue of the 10 of the resolution are obliged to enclose to the application for joining an aid program additionally the following documents: 1 ) usufruct permission for the building or structure; 2 ) declaration concerning the costs the entrepreneur bore for the new investment, including those qualifying for public aid in virtue of the resolution and own share amounting to at least 25 % of the investment value, on the form constituting Annex 3 to the Resolution. 37. The entrepreneurs applying for aid in virtue of the 12 of the resolution are obliged to enclose to the application for joining an aid program additionally the following documents: 1 ) declaration concerning the costs the entrepreneur bore for the new investment qualifying for public aid connected with the objects mentioned in 12 of the resolution and own share amounting to at least 25 % of the investment value, on the form constituting Annex 4 to the Resolution; 2 ) declaration concerning new job creation in connection with the purchase of the enterprise which is in the liquidation process or would have been liquidated if it had not been purchased, on the form constituting Annex 5 to the Resolution; 3 ) declaration concerning predicted 2-year labour costs of new employees in connection with the new investment, including gross remuneration costs of the employees increased by obligatory social insurance premiums and own share in new job creation amounting to at 14

least 25 % of the investment value, on the form constituting Annex 6 to the Resolution; 4 ) declaration of keeping a new job creation for the period of minimum 5 years from the date of granting aid and the state of employment of other employees employed in organizational units of the enterpreneur acting on the area of Stargard Szczeciński City on the level not lower than on the day of aid application on the form constituting Annex 7 to the Resolution. 38. The entrepreneurs applying for aid in virtue of the 14 of the resolution are obliged to enclose to the application for joining an aid program additionally the following documents: 1 ) declaration of new job creation on the form constituting Annex 5 to the Resolution; 2 ) declaration concerning predicted 2-year labour costs of new employees in connection with the new investment, including gross remuneration costs of the employees increased by obligatory social insurance premiums and own share in new job creation amounting to at least 25 % of the investment value, on the form constituting Annex 6 to the Resolution; 3 ) declaration of keeping a new job creation for the period of minimum 5 years from the date of granting aid and the state of employment of other employees employed in organizational units of the enterpreneur acting on the area of Stargard Szczeciński City on the level not lower than on the day of aid application on the form constituting Annex 7 to the Resolution. 15

Chapter 12 Protection against exceeding maximum aid intensity and aid monitoring 39. The entrepreneur making use of the regional investment aid is obliged do submit until January 15 th of each tax year during the period of exemption the following information: 1 ) information about obtained public aid in different forms and from different sources, which was alloted for the same enterprise, for implementation of which the entrepreneur obtained aid, on the form constituting Annex 1 to the Resolution; 2 ) information concerning labour costs of the employees in connection with a new investment mentioned in 12 and 14 of the Resolution during the period of exemption, but not longer than 2 years. 40. In case the public aid obtained during the year exceeds the admissible intensity, the entrepreneur is obliged to repay the amount constituting the surplus of public aid until December 31 of a given tax year. 41. Entrepreneurs who obtained aid for creation of new jobs are obliged to submit to the President of the City Stargard Szczeciński the information about the level of employment in his organizational units acting on the area of the City Stargard Szczeciński ( onthe form constituting Annex 8 to the Resolution ) according to the state on December 31 of the former year, with the reservation that the last 16

information should be submitted within 14 days from the date on which 5 years of getting aid lapsed. 42. Tax authorities are entitled to an audit in the scope of observing the real estate tax exemption conditions by the beneficiaries and the duties included in the resolution as well as the inspection of conformity to the actuality of the documents and information supplied by the entrepreneurs. Chapter 13 Loss of entitlemet to real estate tax exemption in virtue of the resolution 43. The entrepreneur losses his entitlement to real estate tax exemption if the new investment or newly created jobs are not kept for the period of 5 years from the end of exemption period. 44. The beneficiary of aid is obliged to inform the President of the City Stargard Szczeciński in writing about the loss of entitlement to real estate tax exemption in virtue of the resolution within 14 days from the date the circumstances causing the lass arouse. 45. The entrepreneur who lost his entitlement to tax exemption is obliged to repay the aid obtained in virtue of the regulations about public aid for entrepreneurs by paying the real estate tax according to the procedure defined in the regulations of the law Tax Ordinance. 17

46. The obligation of tax repayment does not arise if the decrease of number of employees employed in connection with the new investment, mentioned in 12 and 14 of the resolution took place during the real estate tax exemption period or within 5 years from creation because of act of God or when the work agreement was dissolved in virtue of Art. 52 of the Labour Code on condition that the entrepreneur: 1 ) within 14 days such circumstances arise will inform the President of the City Stargard Szczeciński about the decrease of the employment level; 2 ) within 30 days such circumstances arise will increase the level of employment to the state defined by the entrepreneur in the declaration submitted on the form constituting Annex 8 to the resolution. Chapter 14 Temporary and Final and Regulations 47. 1 ) Former regulations are applied for public aid granted before this resolution comes into force. 2 ) The resolution of the City Council in Stargard Szczeciński Nr. XXXVI/392/2005 of October 25, 2005 about acceptance of the regional aid program for entrepreneurs on the area of the City Stargard Szczeciński ceases to be in force ( Dz. U. Province zachodniopomorskie /West Pomerania / Nr. 95, item 1942 ). 48. The program is in force till December 31, 2013. 18

49. The President of the City Stargard Szczeciński is entrusted with execution of this resolution. 50. The resolution comes into force after 14 days from the date of publication in the Official Gazette of the West Pomerania Province. JUSTIFICATION In virtue of the Art. 7 of the law of January 12, 1991 about taxes and local fees the City Council may introduce other objective exemptions than those defined in excerpt 1. If the objective resolution stipulates granting public aid, so in virtue of the Art. 20 b of the above mentioned law it should be done taking into consideration the regulations of public aid. It means that the record of this resolution must be consistent with the order of the European Committee Nr. 1628/2006 of October 24, 2006 about applying Art. 87 and 88 of the Treaty with reference to the regional investment aid. The aim of this resolution is defining detailed conditions of granting regional aid to the entrepreneurs for supporting new investments or creating new jobs connected with a new investment on the area of Stargard Szczeciński. The public aid proposed in the resolution has a form of exemption from the real estate tax. The scope of exemption includes land, buildings and structures constituting new investments, assigned for economic activities. The exemption is intended for entrepreneurs, who will execute 19

investments connected mainly with production activities, therefore new investments such as building petrol stations, banks and trade buildings used for retail and wholesale trade are proposed to be excluded from this exemption. Moreover new investments which will be rented out to other entrepreneurs for the purpose of running economic activities will also be excluded from the public aid. The basic condition enabling the enjoyment of the right to public aid is applying for it before the beginning of work on a given project. The entrepreneur is entitled to obtain public aid for: 1 ) Supporting of new investments ( investing the amount exceeding 100 thousand Euro and finishing the investment within 48 months from the date of application ), 2 ) Purchasing an enterprise under liquidation and creation of new jobs ( in the enterprise purchased within 12 months from the date of application creating at least 50 new jobs ), 3 ) Creating new jobs connected with a new investment ( at least 50 new jobs during 3 years from the end of investment ). In Chapter 6 enumerated costs were mentioned which will be qualified for aid in the field of new investments ( 16 ) and creation of new jobs ( 22 ). According to the regulation of the Cabinet of October 13, 2006 about establishing a map of regional aid ( Dz. U. Nr. 190, item 1402 ) for the Province zachodniopomorskie including Stargard Szczeciński, the maximum intensity of the public aid was established for the period 2007 2013 in the amount of 40 % ( in the past period of programming the 20

intensity amounted to 50 % ). By intensity of aid the ratio of aid amount to qualified costs is understood. This program allows for granting public aid for support of big investmets projects after fulfillment of conditions specified in Chapter 8 of the resolution. Conditions of cumulation of public aid were defined in 32-33 of the resolution. It is essential that aid granted on the basis of the resolution is summed up with every other aid assigned for realization of the same investment or for new jobs creation, regardless of its form and origin and it cannot exceed maximum intensity of aid that is 40 % or the amount of aid established for a big investment project. According to the guidelines of the European Committee concerning regional aid in virtue of this resolution no aid will be granted in the sectors: iron and steel industry, synthetic fibre, coal-mining, shipbuilding, fishery and aquaculture and in the sector of agriculture ( activity connected with production, processing and sales of agricultural products mentioned in Annex 1 to the Treaty establishing European Community ). The entrepreneur will not be able to take advantage of real estate tax exemption during the period of restructuring. The entrepreneur who runs the activities in the field of renting the area will not be granted any public aid. The detailed list of documents the entrepreneur shall submit is included in Chapter 11 of this resolution. Granting aid to the entrepreneurs involves creation of control mechanisms to check if during the period of exemption exceeding the 21

maximum intensity of aid which the entrepreneur was granted for implementation of the same project did not occur. Regulations written down in 30 42 serve this purpose. The entrepreneur who is granted public aid is obliged to fulfill the conditions included in this resolution. One of the basic conditions running economic activity in the scope of the new investment or keeping newly created jobs for 5 years from the end of exemption period. Failing to fulfill these conditions causes loss of entitlement to real estate tax exemption. Sanction procedures connected with repayment of the granted aid are included in Chapter 13. Taking into consideration previous experience in the scope of attracting investors, it should be stated that the program of regional investments aid for entrepreneurs on the area of the City Stargard Szczeciński will constitute a relevant and efficient instrument to encourage new investors to implement their investment projects in our city. Moreover I would like to notify that the President of the Competition and Consumers Protection Office in Warsaw provided an opinion to the aid program project Nr. 12/2007/P/MG. Taking into account the above, passing this resolution seems to be justifiable. 22

Annex Nr. 1 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 Information concerning the entrpreneur and the public aid granted for implementation of the project for which the entrepreneur applies in virtue of the resolution about regional aid program for support of new investments and creation of new jobs connected with new investments, alloted for entrepreneurs running economic activities on the area of the City Stargard Szczeciński 1. Full name ( company ) of the entrepreneur 2. Address or seat of the Province entrepreneur Commune Street District Locality House Nr. 3. Identification number REGON 4. Tax identification number ( NIP ) 4. Basic activity class number According to Polish Activity classification ( Decree of the Council of Ministers of 07.10.1997 about Polish Activity Classification /PKD/-Dz.U.Nr. 128, item 829 with later amendments ) 6. Legal form of the entrepreneur 7. Size of the entrepreneur according to the Art. 105 and 106 of the law of 02.07.2004 about freedom of economic activities ( Dz. U. Nr. 173 item 1807 with later amendments ) 8. Amount of granted public aid 23

Annex Nr. 2 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007... ( name and surname/entrepreneur s name )... ( address/ entrepreneur s seat ) President of the City Stargard Szczeciński Ul. Czarnieckiego 17 73-110 Stargard Szczeciński DECLARATION Referring to the duty resulting from the 35 item 7 of the resolution about regional aid program for the entrepreneurs on the area of the City Stargard Szczeciński I commit myself to keeping a new investment for the period of at least 5 years from the end of the exemption period....... Date Entrepreneur s signature 24

... ( name and surname/entrepreneur s name )... ( address/ entrepreneur s seat ) Annex Nr. 3 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 President of the City Stargard Szczeciński Ul. Czarnieckiego 17 73-110 Stargard Szczeciński STATEMENT Referring to the duty resulting from the 36 item 2 of the resolution about regional aid program for the entrepreneurs on the area of the City Stargard Szczeciński I declare that the value of a new investment mentioned in 10 of the resolution amounts altogether...zł. Costs qualifying for public aid amount altogether to...zł ( enclosed detailed list of particular costs groups, mentioned in 16 of the resolution ). Own share amounts to...zł which constitutes...% of the investment. The amount given in the statement concerns the investment costs born after the date of application for public aid. I declare that I know the content of the Art. 233 of the law of June 6, 1997 of the Penal Code ( Dz. U.Nr. 88, item 533 with later amendments ) about criminal responsibility fo giving false evidence....... Date Entrepreneur s or an authorized person s signature 25

... ( name and surname/entrepreneur s name )... ( address/ entrepreneur s seat ) Annex Nr. 4 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 President of the City Stargard Szczeciński Ul. Czarnieckiego 17 73-110 Stargard Szczeciński STATEMENT Referring to the duty resulting from the 37 item 1 of the resolution about acceptance of the regional aid program for the entrepreneurs on the area of the City Stargard Szczeciński I declare that the value of the investment expenditure amounts to...zł. Costs qualifying for public aid, connected with buildings described in 12 of the resolution amount altogether to...zł ( enclosed detailed list of particular costs groups, mentioned in 16 of the resolution ). Own share amounts to...zł which constitutes...% of the investment. The amount given in the statement concerns the investment costs born after the date of application for public aid. I declare that I know the content of the Art. 233 of the law of June 6, 1997 of the Penal Code ( Dz. U.Nr. 88, item 533 with later amendments ) about criminal responsibility fo giving false evidence....... Date Entrepreneur s or an authorized person s signature 26

... ( name and surname/entrepreneur s name )... ( address/ entrepreneur s seat ) Annex Nr. 5 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 President of the City Stargard Szczeciński Ul. Czarnieckiego 17 73-110 Stargard Szczeciński STATEMENT Referring to the duty resulting from the 37 item 1 of the resolution about acceptance of the regional aid program for the entrepreneurs on the area of the City Stargard Szczeciński I declare that as the result of the new investment, mentioned in 12-14* of the resolution on the real estate situated in Stargard Szczeciński, ul.... I created...new jobs. I am making this statement fully aware of criminal responsibility for giving false evidence resulting from the Art. 233 of the law of June 6, 1997 of the Penal Code ( Dz. U.Nr. 88, item 533 with later amendments )....... Date Entrepreneur s or authorized person s signature 27

... ( name and surname/entrepreneur s name )... ( address/ entrepreneur s seat ) Annex Nr. 6 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 President of the City Stargard Szczeciński Ul. Czarnieckiego 17 73-110 Stargard Szczeciński STATEMENT Referring to the duty resulting from the 37 item 1 of the resolution about acceptance of the regional aid program for the entrepreneurs on the area of the City Stargard Szczeciński I declare that the predicted 2-year costs of work of newly employed workers in the amount of... in connection with a new investment mentioned in 12-14* of the resolution will amount altogether to...zł. Own share in the investments connected with new job creation amounts to...zł which constitutes...% of the value of the 2-year work costs value....... Date Entrepreneur s or authorized person s signature * Cross out the unnecessary 28

... ( name and surname/entrepreneur s name )... ( address/ entrepreneur s seat ) Annex Nr. 7 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 President of the City Stargard Szczeciński Ul. Czarnieckiego 17 73-110 Stargard Szczeciński DECLARATION Referring to the duty resulting from the 37 item 4 of the resolution about acceptance of the regional aid program for the entrepreneurs on the area of the City Stargard Szczeciński. I declare that on the day of application about joining the aid program that is on...the state of employment in the organizational units acting on the area of the City Stargard Szczeciński, called...amounts to...jobs, including...jobs per full-time jobs, created in connection with the new investment. I commit myself to keeping the level of employment in these units on the level not lower than on the day of application about joining the aid program for the period of 5 years from the date of granting aid on the basis of 12 and 14 of the above mentioned resolution. I am making this statement fully aware of criminal responsibility for giving false evidence resulting from the Art. 233 of the law of June 6, 1997 of the Penal Code ( Dz. U.Nr. 88, item 533 with later amendments )....... Date Entrepreneur s or an authorized person s signature 29

... ( name and surname/entrepreneur s name )... ( address/ entrepreneur s seat ) Annex Nr. 8 to the resolution Nr. VII/64/07 Of the City Council in Stargard Szczeciński Of April 24, 2007 President of the City Stargard Szczeciński Ul. Czarnieckiego 17 73-110 Stargard Szczeciński INFORMATION ABOUT THE LEVEL OF EMPLOYMENT Referring to the duty resulting from the 42 of the resolution about acceptance of the regional aid program for the entrepreneurs on the area of the City Stargard Szczeciński I declare that on the day...the state of employment in the organizational units acting on the area of the City Stargard Szczeciński, called...amounted to altogether...jobs per full-time jobs... ( including...workers employed in connection with the new investment. ) I am making this statement fully aware of criminal responsibility for giving false evidence resulting from the Art. 233 of the law of June 6, 1997 of the Penal Code ( Dz. U.Nr. 88, item 533 with later amendments )....... Date Entrepreneur s or an authorized person s signature 30

31