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746
ACT 
of 30 May 2008
on the amendments to the Act on special economic zones

Art. 1. The following amendments have been introduced into the Act of 20 October 1994 on special economic zones (Journal of Laws No 42/2007, item 274):
1)	Article 4 and 5 shall read as follows:
“Art. 4. 1.	A zone shall be established by means of a regulation of the Council of Ministers, upon the request of the Minister of Economy. The regulation shall specify: 
1)	name, area and borders of a zone,
2)	zone administrator, hereinafter  referred to as “the zone administrator”,
3)	period for which a zone is established
 — taking into consideration the necessity of the achievement of objectives, referred to in Article 3, with regard to the territory of a zone.
 2.	Minister of Economy shall submit a request referred to in sub-clause 1 upon receipt of the opinion of a provincial board (zarząd województwa) and the consent of a municipality council competent as to the location of a zone. 
 3.	The Minister of Economy shall attach to the request referred to in sub-clause 1 the analysis of the expected social and economic effects of establishing the zone.
 4.	By means of a regulation, the Council of Ministers shall determine:
1)	scope of business activity for the conducting of which the permit referred to in Article 16 sub-clause 1 will not be issued,
2)	maximum level of public aid that may be granted to an economic entity conducting business activity within a zone under the permit referred to in Article 16 sub-clause 1,
3)	conditions of granting public aid to an economic entity conducting business within a zone under the permit referred to in Article 16 sub-clause 1,
4)	conditions of considering expenditure as the expenditure spent on investment within a zone, as well as the minimum amount of such expenditure,
5)	expenditure on investment taken into consideration while the level of public aid is being decided upon for economic entities, upon their obtaining of a permit referred to in Article 16 sub-clause 1, after 31 December 2000,

6)	manner of investment expenditure discounting and public aid level as of the day of obtaining the permit referred to in Article 16 sub-clause 1 
— taking into consideration the necessity to provide for the compliance of public aid granted with the European Union law. 
Art. 5. 1.	Subject to sub-clauses 2 and 3, a zone may be established exclusively on the land which belongs to the zone administrator, State Treasury or a local government unit, municipal association or when the zone administrator has the right to its perpetual usufruct.
2.	Additionally, a zone may be established if the zone administrator’s or local government unit’s purchase of the title to the land referred to in sub-clause 1 arises from a binding agreement that provides for the establishment of a zone as the only condition of purchasing.
3.	Part of the zone may include the land being the property, or perpetual usufruct of the economic entities other than stipulated in sub-clause 1, upon the consent given by such entities, in the event that: 

1)	a certain number of new workplaces will be created as a result of an investment within a zone, or investment expenditure of a certain amount will be incurred, or
2)	as a result of an investment, the activity consisting in the implementation of new products manufacturing or manufacturing of significantly improved goods, processes or services will carried out, or
3)	investment will be related to the following services:
a)	research and development,
b)	information technology (IT),
c)	accounting and auditing of books,
d)	within the area of bookkeeping, excluding tax declarations,
e)	rendered by call centres, or 
4)	it will be necessary to increase the zone area by not more than 2 hectares, as a result of the investment commenced.
4.	By means of a regulation, the Council of Ministers shall determine detailed criteria regarding the conditions listed in 

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sub-clause 3,taking into consideration the necessity of criteria differentiation, stipulated in sub-clause 3 item 1, depending on the unemployment rate in the district (powiat) competent as to the location of such a zone, as well as taking into consideration the Polish Classification of Goods and Services.”;
2)	Article 5a sub-clause 1 shall read as follows:
“1.	By means of a regulation and upon the request submitted by the Minister of Economy, the Council of Ministers shall have the right to, taking into consideration the achievement of objectives referred to in Article 3, abolish the zone before the period of the zone establishment expires, change the zone area, as well as merge the zones, except that the total area of all zones shall not exceed 20,000 hectares.”;
3)	Article 6 shall read as follows:
“Art. 6. 1.	The zone administrator may be only a joint stock company or a limited liability company in which the State Treasury or a province government unit holds a majority of votes to be cast at the General Meeting of Shareholders or the Shareholders’ Meeting.
2.	The provisions of article 19a of the Act of 30 August 1996 on commercialization and privatization (Journal of Laws No 171/2002 item 1397, as amended1)) and Article 10a sub-clause 6 of the Act of 20 December 1996 on communal services (Journal of Laws No 9/1997, item 43, as amended2)) shall not apply to the company referred to in sub-clause 1, excluding the companies in which the State Treasury own 100% of stocks or shares.
3.	The competence of the Minister of State Treasury, referred to in Article 2 point 5 and Article 18 sub-clause 1 of the Act of 8 August 1996 on the rules for exercising the rights the State Treasury is entitled to (Journal of Laws No 106, item 493, as amended 3)), in relation to the companies managing the special economic zones, referred to in sub-clause 1, excluding the companies in which the State

1)	Amendments to the consolidated text of the Act were published in Journal of Laws of 2002 No 240, item 2055, of 2003 No 60, item 535 and No 90, item 844, of 2004 No 6, item 39, Nr 116, item 1207, No 123, item 1291 and No 273, item 2703 and 2722, of 2005 No 167, item 1400, No 169, item 1418, No 178, item 1479 and No 184, item 1539 and of 2006 No 107, item 721 and No 208, item 1532.
2)	Amendments to the Act were published in Journal of Laws of 1997 No 106, item 679 and No 121, item 770, of 1998 No 106, item 668, of 2002, No 113, item 984 and of 2003 No 96, item 874 and No 199, item 1937.
3)	Amendments to the Act were published in Journal of Laws of 1996 No 156, item 775, of 1997 No 106, item 673, No 115, item 741 and No 141, item 943, of 1998 No 155, item 1014, of 2000 No 48, item 550, of 2001 No 4, item 26, of 2002 No 25, item 253 and No 240, item 2055, of 2004 No 99, item 1001, No 123, item 1291 and No 273, item 2703, of 2005 No 169, item 1417 and No 183, item 1538 and of 2006 No 107, item 721.

Treasury owns 100% of stocks or shares, shall be the competence of the Minister of Economy.”;  
4)	after Article 6, Article 6a is added and shall read as follows:
“Article 6a. 1.	The function of the member of the management board of the company which is the zone administrator shall not be combined with employment with the economic entity conducting business activity within a zone, irrespective of the legal basis for such employment.
2.	The employment referred to in sub-clause 1 shall not be commenced within a year from the day of the cessation of performing the function of the member of management board of the company which is the zone administrator.”;
5)	sub-clause 1b in Article 7 is repealed;
6)	sub-clause 4 in Article 8 shall read as follows: 
“4.	The competent body in accordance with the provisions of the Act of 21 August 1997 on real property management (Journal of Laws of 2004, No 261, item 2603, as amended 4)) shall have the right to order the administrator to prepare the real property for the purpose of its sale as well as to organize and conduct the tender for the sale of such real property, by means of an agreement.”;
7)	Article 9 shall read as follows: 
“Article 9. 1.	By means of a regulation, the Minister of Economy shall determine a zone development plan, taking into consideration the analysis referred to in Article 4 sub-clause 3.
2.	The zone development plan shall particularly define the objectives of establishing a zone, as well as actions which aim at achieving such objectives, and the obligations of the zone administrator with regard to actions for achieving the objectives regarding the zone’s establishment and time limits under which such obligations should be fulfilled.”;
8)	Article 16 sub-clause 2 and 3 shall read as follows: 
“2.	The permit shall define the scope of economic activity, as well as the conditions that refer particularly to:
1)	the economic entity conducting economic activity within a zone which shall employ a certain number of employees within a specified time;
2)	the implementation of investment by the economic entity within a zone, the value of which shall exceed the specified amount;

4)	Amendments to the consolidated text of the Act were published in Journal of Laws of 2004 No 281, item 2782, of 2005 No 130, item 1087, No 169, item 1420 and No 175, item 1459, of 2006 No 64, item 456, No 104, item 708 and No 220, item 1600 and 1601, of 2007 No 173, item 1218 and of 2008 No 59, item 369.

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3)	the date of investment completion;
4)	the maximum amount of qualified costs of investment and qualified costs of work for the period of two years;
5)	the requirements, referred to in Article 5 sub-clause 3 and 4, in the event that the investment is implemented within the land which belongs to or is the perpetual usufruct of entities other than referred to in Article 5 sub-clause 1.
3.	The permit may be issued if undertaking economic activity within a zone shall contribute to the achievement of objectives defined in the zone development plan, referred to in Article 9.”; 
9)	Article 19 sub-clause 4 shall read as follows:
“4.	Upon the request submitted by the economic entity and upon the consultation with the zone administrator, the Minister of Economy shall have the right to change the permit, provided that the change shall not:
1)	affect the employment level, defined in the permit on the day of its issuance, by more than 20%;
2)	lead to the increase in public aid level;
3)	be related to the fulfilment of the requirements connected with the investment implemented within the land which belongs to or is perpetual usufruct of entities, other than referred to in Article 5 sub-clause 1.”;
10)	Article 20 sub-clause 1 shall read as follows:
“1.	The Minister of Economy may issue a regulation entrusting the zone administrator with:
1)	issuing, on its behalf, permits referred to in Article 16 sub-clause 1,
2)	routine inspection, on its behalf, of the permit conditions being fulfilled
— taking into consideration the necessity of the zone’s proper functioning.”.

Art. 2. The regulations that have been hitherto in force shall apply to the proceedings regarding the issuance, withdrawal or change of the permits for conducting economic activity within a zone which have been commenced and not concluded before the day of coming into force of this Act.

Art. 3. The provisions of Article 6a of the Act, referred to in Article 1, in the wording given by this Act, shall apply to the members of the management board of the company which is the zone administrator and who are appointed after the day of coming into force of this Act.
	
Art. 4. 1. The permits for conducting economic activity within zones which have been issued before the day of coming into force of this Act shall remain in force.
2. The provisions of Article 19 sub-clause 4 of the Act referred to in Article 1, shall apply to the permits referred to in Article 1 in the wording hitherto applicable.

Art. 5. The hitherto applicable executive regulations which have been issued on the basis of Article 4 sub-clause 1, Article 5a sub-clause 1, Article 9 sub-clause 1, and Article 20 sub-clause 1 of the Act, referred to in Article 1, shall remain in force until the day of coming into force of the executive regulations issued on the basis of Article 4 sub-clause 1 and 4, Article 9 and Article 20 sub-clause 1 of the Act, referred to in Article 1, in the wording given by this Act, nonetheless, not longer than 12 months from the day of coming into force of this Act. 
Art. 6. The Act shall come into force after 30 days from its promulgation.

President of the Republic of Poland: L. Kaczyński