Regionalna pomoc publiczna w formie dodatku inwestycyjnego dla przedsiębiorstw w Niemczech
Regional state aid in the form of investment premium for enterprises in Germany
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2013, vol., nr 103, s. 5-15
Streszczenie
The aim of this article is to characterize the conditions of awarding and payment of investment premium for enterprises located in Eastern Germany. This form of state aid is granted to support initial investment projects in the production-related, accommodation services and manufacturing industry. The article describes enterprises entitled to investment premium, its rates and fiscal consequences. In addition it indicates selected analysis evaluating economic implications of the investment premium.