As reported earlier, on January 15, 2018 the European Commission announced that it had decided to open an in-depth investigation into a Polish tax incentive for shipyards. The measure that is under scrutiny gives shipyards operating in Poland an option to pay a 1% flat-rate tax on sales from the building and conversion of ships, instead of paying the generally applicable corporate or personal income tax.
On February 12, 2017 the public version of the letter by which the European Commission informs Poland that it has decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union ("TFEU") was published in the public State Aid Register on the European Commission's competition website.
The letter is available in the English and the Polish language. Click on the language of you choice to be forwarded to the public version of the European Commission’s letter of January 15, 2018 in that language (English or Polish).
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