Application for de minimis public aid – the last resort for business entities.
9 July 2025 • Autor: Kancelaria Brysiewicz Bokina i Wspólnicy
The tax team at the Brysiewicz i Wspólnicy law firm is celebrating a success. They effectively protected one of their clients in the jewelry industry from a prolonged administrative enforcement related to a tax liability of nearly PLN 700,000.
As Radosław Graboś, Head of Tax at Brysiewicz i Wspólnicy, explains:
An application for de minimis state aid can be submitted by any entrepreneur experiencing difficulties in repaying tax liabilities. In some cases, it is the only chance a taxpayer has to avoid bankruptcy and continue running their business during periods of financial “turbulence” with the tax authorities.
The basis for granting a tax relief requested by the applicant under the de minimis state aid scheme is the determination of the existence of an important interest of the taxpayer and/or the public interest.
This mechanism is not limited to businesses struggling with tax liabilities. Entities obliged to return EU grants classified as non-tax budgetary receivables of a public-law nature may also apply for state aid.
For the beneficiary, this means the possibility of submitting an appropriate application to the relevant institution. Depending on the operational program and its specific measure, these may include Managing, Implementing, or Intermediate Authorities. Relief in the repayment of obligations related to the return of funds allocated to EU-funded projects may take the form of full or partial debt cancellation, deferral of repayment, or installment plans.
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