Nowe zasady pomocy de minimis w rolnictwie – aspekty prawne i ekonomiczne
The new rules of de minimis aid in agriculture – legal and economic aspects
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2014, vol., nr 107, s. 19-33
Streszczenie
The paper presents selected issues concerning de minimis aid in agriculture in budget years 2014–2020. It analyses both a new Commission Regulation (EU) No 1408/2013 and Polish regulations. The paper presents not only general principles relating to granting de minimis aid but it also shows some specific conditions relating, inter alia, to help given while purchasing seed grain, to remission or division into instalments receivables of Agricultural Property Agency and to liming of agriculture soil. The article also mentions some economic data showing the maximum cumulative amount of de minimis aid in agriculture in particular European Union countries in 2007–2013 and 2014–2020. Finally, the paper highlights the diverse nature of the aid in question as the aid can be granted in the form of an administrative decision or a civil-law contract.