The the current tax year and the two preceding years For companies from the road freight transport sector there is a limit of PLN euro What is worth emphasizing is that the Regulation introduces the concept of one enterprise In short it means that if a company has a complex structure e g it has shares in other companies other entities have shares in it and can influence it which consists of many units with separate legal personality then it should be treated as one economic entity to which one de minimis aid limit applies.
The regulation precisely defines the relationships whose existence between entities determines whether they should be treated as one enterprise Companies that have a complex structure and want to use de minimis aid should first verify whether after with other entities and the aid Country Email List granted to them they still have a free limit Where can I check the current limit on the use of de minimis aid The limit of de minimis aid received can be easily verified at the Office of Consumer Protection and Competition using the online State Aid Data Sharing System SUDOP.
The SUDOP database includes among others information on all public aid and de minimis aid granted to a given beneficiary To perform such a check simply enter the company s Tax Identification Number and select the only de minimis and only years back options in the Scope of assistance section Additionally if the company has a complex structure as we wrote above a check should be made for all related entities and the results should be summed up In some competitions support is provided only in the form of de minimis aid therefore it is important to verify the use of the limit before deciding to apply One off depreciation and de minimis aid It is worth remembering that a one off depreciation write off constitutes de minimis.