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Przegląd Europejski, ISSN: 1641-2478
vol. 2022, no. 4
Copyright ©F]&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
(VIEXMZI(SQQSRW9^RERMI&YXSVWX[E5SPWOE((’=51
LXXTGVIEXMZIGSQQSRWSVKPMGIRWIWF]TP
)4.LXXTWHSMSVKTI
Evolution of R&D state aid in Poland in the
context of Multiannual Financial Perspectives
Adam A. Ambroziak, SGH Warsaw School of Economics, Poland
*QEMP&HEQ&&QFVS^MEO%WKL[E[TP
47(.)
Beata Grzegorzewska, Independent researcher, Poland
*QEMPFIEXEKV^IKSV^I[WOE%KQEMPGSQ
47(.)
Aleksandra Kopeć, Independent researcher, Poland
*QEMPSPOEOSTIG%KQEMPGSQ
47(.)
Abstract
8LIEMQSJXLMWEVXMGPIMWXSMHIRXMJ]PIKMWPEXMZITVSKVEQQEXMGGLERKIWEW[IPPEWXLIWGSTIERHHM
VIGXMSRWSJVIWIEVGLHIZIPSTQIRX7)EMHKVERXIHMR5SPERHEJXIVXLIEGGIWWMSRXSXLI*YVSTIER
9RMSRMRXLIGSRXI\XSJ2YPXMERRYEP+MRERGMEP5IVWTIGXMZIW8LIGLERKIWMRXVSHYGIHMRXSVIPIZERX
PIKMWPEXMSRMRXLI*9ERH5SPERHERHEMHTVSKVEQQIWMQTPIQIRXIHXLVSYKLSYXXLVII2YPXMERRYEP
+MRERGMEP5IVWTIGXMZIW[IVIEREP]WIH8LMW[EWJSPPS[IHF]MRHITXLWXEXMWXMGEPEREP]WMWSJGLERKIW
MRKVERXMRKWXEXIEMHJSV7)MR5SPERH8LIEYXLSVWJSYRHMRXLMWWXYH]EWXVMGXGSVVIPEXMSRFIX[IIR
7)EMHMR5SPERHERHGLERKIWEVMWMRKJVSQXLIWYGGIWWMZIRERGMEPTIVWTIGXMZIWQEPPIRXIVTVMWIW
LEZIFIIRXLIKVIEXIWXFIRIGMEVMIWSJXLIWIGLERKIW
Keywords: WXEXIEMHJSV7)VIWIEVGLERHHIZIPSTQIRX5SPERH*YVSTIER9RMSR
Ewolucja B+R w Polsce w kontekście Wieloletnich Ram Finansowych
Streszczenie
(IPIQEVX]OYYNIWXMHIRX]OEGNE^QMERPIKMWPEG]NRSTVSKVEQS[]GLSVE^^EOVIWYMOMIVYRO”[
YH^MIPSRINTSQSG]REFEHERMEMVS^[”N’7[5SPWGITSEOGIWNMHS9RMM*YVSTINWOMIN[cOSR
XIO)GMI ;MIPSPIXRMGL 7EQ +MRERWS[]GL ; ^[M˛^OY ^ X]Q ^SWXE] TV^IEREPM^S[ERI ^QMER]
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
SHTS[MIHRMGLEOX”[TVE[R]GL[9*SVE^[5SPWGIEXEOJITVSKVEQ]TSQSGS[I[HVEJERI
[cXVEOGMIXV^IGL[MIPSPIXRMGLTIVWTIOX][RERWS[]GL3EWXTRMIHSOSRERSTSKFMSRINEREPM^]
WXEX]WX]G^RIN^QMER[YH^MIPERMYTSQSG]TYFPMG^RINRE’7[5SPWGI5V^ITVS[EH^SRIFEHERMI
TS^[SPMSYWXEPM—MJTSQSGRERWS[EHPE’7[5SPWGIF]E)GM)PIWOSVIPS[ERE^I^QMEREQM
[]RMOEN˛G]QM^OSPINR]GLTIVWTIOX][RERWS[]GL^OX”V]GL[REN[MOW^]QWXSTRMYWOSV^]WXEPM
QEPMTV^IHWMFMSVG]
Słowa kluczowe: TSQSGTYFPMG^RERE’7FEHERMEMVS^[”N5SPWOE9RME*YVSTINWOE
XEXIEMHJSVVIWIEVGLERHHIZIPSTQIRX7)JEPPW[MXLMRXLIGSRGITXSJTIVQMXXIH
WXEXIEMHMRGSRRIGXMSR[MXLMHIRXMIHQEVOIXJEMPYVI8LMWMRTEVXMGYPEVGSRGIVRWXLI
YR[MPPMRKRIWWSJIRXVITVIRIYVWXSYRHIVXEOILMKLGSWXEGXMZMXMIW EGGSQTERMIHF]E
relatively high risk of the expected results not being achieved, while ignoring at the
WEQIXMQIXLITSWMXMZII\XIVREPIIGXWSJ7)XVERWJIVXSSXLIVIRXMXMIWMRXLIIGSRSQ]
7IWIEVGLMWRSXTSWWMFPI[MXLSYXEHIUYEXIJYRHW^[EGOE2SOV^]GOE2MEVE
which can be raised from either the private or the public sphere. In the latter case,
XLI*YVSTIER(SQQMWWMSR*(LEWXEOIRXLITSWMXMSRXLEX7)EMHQIIXWXLIGVMXIVME
WIXJSVXLMRFSXL&VXMGPIF8+*9†EMHXSTVSQSXIXLII\IGYXMSRSJERMQTSVXERX
TVSNIGXSJGSQQSR*YVSTIERMRXIVIWX‡ERH&VXMGPIG8+*9†EMHXSJEGMPMXEXIXLI
development of certain economic activities or of certain economic areas, where such
EMHHSIWRSXEHZIVWIP]EIGXXVEHMRKGSRHMXMSRWXSERI\XIRXGSRXVEV]XSXLIGSQQSR
MRXIVIWX‡8LI*(LEWHIZIPSTIHKYMHIPMRIWJSVXLMWEMHWTIPPMRKSYXTVIGMWIGVMXIVMEJSV
MXWMHIRXMGEXMSRERHXIVQWJSVKVERXMRK MXFSXL[MXLVIKEVHXSXLIFIRIGMEVMIWERH
to the forms of such aid. At the same time, views have been expressed in literature
LMKLPMKLXMRKXLIHMGYPX]MRIZEPYEXMRKXLIRIGIWWMX]SJWYTTSVXJSVGSRERGIHTVSNIGXW
YRHIV7)EMH[LMGLMWEGSRWIUYIRGIQEMRP]SJXLIWTIGMGMX]SJXLITVSNIGXWXLIQ
WIPZIW3S[EOEPPIW
7)EMHMWSJXIRTIVGIMZIHEWEWXMQYPYWJSVGSRHYGXMRKVIWIEVGLERHHIZIPSTQIRX
EGXMZMXMIW ERH JSV WYTTSVXMRK IRXIVTVMWI MRRSZEXMSR ’PEYFIVKIV )M ’YGGM
.RGSRWIUYIRGIMXLEWFIGSQIFIWMHITYFPMGTVSGYVIQIRXSRISJXLIQENSVMRWXVYQIRXW
SJXLIWXEXIWIGSRSQMGTSPMG]MRGPYHMRKXLIWTLIVISJMRRSZEXMSR)VEKSW7EGSPXE
.RFIGSQMRKE2IQFIVXEXISJXLI*YVSTIER9RMSR5SPERHXSSGEQIYRHIVVYPIW
governing state aid, although existing studies indicate only a relatively small share of
7)EMHMRXLIXSXEPZEPYISJWXEXIEMHSIVIHMR5SPERHEWGSQTEVIHXSSXLIV*92IQFIV
XEXIW;LIVIEWXLISPH2IQFIVXEXIWMRTYVWYERGISJEWYGGIWWMSRSJ9RMSRWXVEXI
KMIW LEZI WXVIRKXLIRIH VIWIEVGLERHHIZIPSTQIRX EGXMZMXMIW 5SPERH LEW JSV QER]
]IEVWGSRXMRYIHXSKVERXVIKMSREPEMHJSVRI[MRZIWXQIRXWSVJSVXLIGVIEXMSRSJRI[NSFW
&QFVS^MEO
The aim of this article is to identify legislative and programmatic changes, as well
EWXLIWGSTIERHHMVIGXMSRWSJ7)EMHKVERXIHMR5SPERHEJXIVXLIEGGIWWMSRXSXLI
*YVSTIER9RMSRMRXLIGSRXI\XSJXLIWIVMIWSJRERGMEPTIVWTIGXMZIW.RXLMWGSRRIGXMSR
changes to EU legislation concerning the conditions for granting state aid for R&D were
EREP]WIH XLI EREP]WMWEPWSGSZIVIHXLIPIKMWPEXMSRI\GPYHMRKXLISFPMKEXMSRXSRSXMJ]
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
33
the EC of such aid. This analysis has made it possible to trace the evolution of R&D aid
KVERXWMR5SPERHXLVSYKLSYXXLI GSYVWISJXLVII2YPXMERRYEP+MRERGMEP5IVWTIGXMZIW
2&+5W››ERH›JVSQI\MWXMRKEMHMRGSRRIGXMSR[MXL
accession to the EU, through individual aid, to aid granted under aid programmes.
8LIRI\XWXIT[EWXSEREP]WIGLERKIWXSXLIVIPEXMZIMRXIRWMX]SJXLMWEMHMR5SPERHMR
TVSTSVXMSRXS,)5GSQTEVIHXSSXLIV*92IQFIVXEXIWERHIRXIVTVMWIWMRXIVREP7)
MRZIWXQIRXWMRXLIGSYRXV]&REP]WMWSJHEXESR7)EMHKVERXWMR5SPERHXLVSYKLSYXXLI
WYGGIWWMZI2&+5WVIZIEPIHEWXVYGXYVISJEMHTYXMRSVHIVSJTYVTSWIWERHFIRIGMEVMIW
in the context of their importance to the country’s economy.
8LIWXYH]MWGSRGIRXVEXIHSR7)EMHERHJSPPS[WXLI›TIVMSHEWXLIQSWX
illustrative of legal changes and changes to R&D grants, except for several data concern
MRKSXLIV2IQFIVXEXIWSVXLIWMXYEXMSRMR5SPERHMRXLIGEWISJ[LMGLXLIWXYH]TIVMSH
[EWWLSVXIRIHF]SRI]IEVHYIXSEZEMPEFMPMX]PMQMXEXMSRWXEXMWXMGEPHEXEGSZIVIHF]XLI
EREP]WMWSVMKMREXIFSXLJVSQXLI5SPMWL4GISJ(SQTIXMXMSRERH(SRWYQIV5VSXIGXMSR
4((5EW[IPPEWXLI*(GSVIFSEVHEWEX&YKYWX8LIHEXESRWXEXIEMHEVI
I\GPYWMZISJ(4:.)VIPEXIHEMHXLIPEXXIVFIMRKSJI\XVESVHMREV]REXYVIERHWMKRM
GERXP]HMWXSVXMRKXLITMGXYVISJMRXIVZIRXMSRMREPP*92IQFIVXEXIWQSVII\XIRWMZIP]
WII)^MIQFEE0SW &QFVS^MEO)YIXSXLIPEGOSJEZEMPEFMPMX]SJGSQTEVEFPI
data in other states in the world, including within the EU, this is a unique study and a
decisively novel publication.
4RISJXLI WSYVGIWSJRERGMRK SJ7)EMH[EW*YVSTIERJYRHW8LI2YPXMERRYEP
+MRERGMEP5IVWTIGXMZIWXLIVWXMR›2&+5.XLIWIGSRHMR›2&+5c..
ERHXLIXLMVHMR›2&+5...EVIRSXGSI\XIRWMZI[MXLXLITIVMSHWSJHMWTSWEPSJ
WYGLJYRHWF]XLIIRXMXMIWKVERXMRKWXEXIEMHMR5SPERH-SPHMRKGSQTIXMXMSRWWIPIGXMRK
XLITVSNIGXWERHWMKRMRKXLIGSRXVEGXWHIJIVVIHXLI*9EMHRERGMRKF]ETTVS\MQEXIP]X[S
years. In consequence, although this study includes an analysis of the legal bases within
XLIXMQIJVEQIHIPMRIEXIHF]XLIWYGGIWWMZIRERGMEPTIVWTIGXMZIWJSVXLITYVTSWIWSJ
WXEXMWXMGEPEREP]WMWEMHKVERXWEVIGSRWMHIVIHVIWTIGXMZIP]MRXLI››
ERH›XMQIJVEQIW
Importantly, ever since the beginning, it has been possible to grant aid for R&D
TVSNIGXWGSZIVMRKJYRHEQIRXEPVIWIEVGLMRHYWXVMEPVIWIEVGLERHHIZIPSTQIRX[SVOW
RSRIXLIPIWWTVMSVXS2&+5..XLIVI[EWRSVITSVXMRKSFPMKEXMSRGSRGIVRMRKWYGLEMH
in a breakdown according to the various types of R&D activities, which prevented the
EYXLSVWJVSQFIMRKEFPIXSHIQSRWXVEXIXLIVIWTIGXMZITVSTSVXMSRWSJXLIMVRERGMRK
YRHIV2&+5.
8LIVWXTEVXTVSZMHIWEGSRGMWISZIVZMI[SJXLIPMXIVEXYVISRWXEXIEMHJSV7)MRXLI
*9[MXLERIQTLEWMWSR5SPERH.XMWQSVIETVIWIRXEXMSRSJXLIQEMREVIEWSJWXYH]SJ
R&D aid and theoretical underpinnings of the bases of its admissibility. The evolution
SJXLI*9PIKEPJVEQI[SVOERHSJXLIQSWXMQTSVXERX5SPMWLEMHTVSKVEQQIWMRZSPZMRK
7)EMH[EWXLIREREP]WIHMREFVIEOHS[RGSVVIWTSRHMRKXSXLIWYGGIWWMZIRERGMEP
TIVWTIGXMZIW8LIRI\XWIGXMSRSIVWWXEXMWXMGEPEREP]WMWSJXLIZSPYQIERHWMKRMGERGI
SJ7)EMHMR5SPERHGSQTEVIHXSEPP*92IQFIVXEXIWJSPPS[IHF]MRHITXLWXYH]SJ
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
XLIHMWXVMFYXMSRSJWYGLEMHMR5SPERHERHXLIFIRIGMEVMIWLEZMRKVIKEVHJSVXLIMVWM^I
ERHMQTSVXERGIXSXLIGSYRXV]WIGSRSQ]8LIREPWIGXMSRKEXLIVWGSRGPYWMSRWFEWIH
on the study together with recommendations for economic policy in the area of R&D
state aid.
State of art, and research methods used
8LI*(LEWQSHMIHMXWETTVSEGLXSWXEXIEMHWMKRMGERXP]MRVIGIRX]IEVW+MVWXP]
it has been gradually departing from ex-ante in favour of ex-post evaluation, as clearly
manifested both by the introduction of General Block Exemption Regulation,’*7 MR
WII*YVSTIER(SQQMWWMSRERHMXWGSQTVILIRWMZIEQIRHQIRXMRGPYHMRK
XLIEHHMXMSRSJVIWIEVGLMRJVEWXVYGXYVIEWERI[SFNIGXMZIMRWII*YVSTIER(SQ
QMWWMSRF8LIQEXXIVSJPIKMWPEXMZIGLERKIWERHTVMQEVMP]XLIPIKEPGSRWIUYIRGIW
SJXLIMRXVSHYGXMSRSJ,’*7GEQIXSHSQMREXIXLIWYFNIGXPMXIVEXYVI-IMQPIV/IRR]
’MSRHM7MKLMRM ZSR;IRHPERH &QFVS^MEO 0STI—SQI I\MWXMRK
PIKEPIGSRSQMGWXYHMIWLEZIHIEPX[MXLXLIIIGXMZIRIWWSJXLIZEVMSYW7)EMHMRWXVY
QIRXWWYGLEWXE\MRGIRXMZIW5flVI^’IVREFIYEW[IPPEWPMROWXS*YVSTIERJYRHW
,EPPIXXM
&W VIKEVHW XLI WMXYEXMSR MR 5SPERH XLI EZEMPEFPI WXYHMIW HIQSRWXVEXI XLEX
MQQIHMEXIP] MXW EGGIWWMSR XS XLI *9 GSQTEVIH XS XLI *9 GSYRXVMIW MXW EMH
WXVYGXYVIHMIVIHMRQER]EWTIGXWVWXERHJSVIQSWXFIGEYWISJXLIVISVKERMWEXMSR
RIIHWSJ5SPERHWIGSRSQ]8LIGSQTPIXMSRSJXLITIVXMRIRXTVSGIWWIW[EWXSVI
orientate the allocation of state aid towards horizontal aid, including support for R&D.
)YVMRKXLI]IEVWXLEXJSPPS[IH5SPERHEW[IPPEWXLISXLIV*92IQFIVXEXIWJEGIH
ERIGSRSQMGGVMWMW-S[IZIVXLIVIGIWWMSRTIVMSHHMHRSXEXEPPPIEHXSMRGVIEWIH
VIWXVYGXYVMRKSVMRZIWXQIRXEMH MRWXIEHMXPIHXSMRGVIEWIH7)EMH&QFVS^MEO
9RJSVXYREXIP]XLIMQTPIQIRXEXMSRSJXLIMRHYWXVMEPTSPMG]MR5SPERHMRGPYHMRKXLI
innovation policy, did not correspond to goals linked to elevating the technological
PIZIP SJ EHZERGIQIRX SJ XLI 5SPMWL IGSRSQ] 7EHS TEIO 8LI JEGXYEP
industrial policy, as studied from the perspective of sectoral destinations of state aid,
HMHRSXJYPP]GSVVIWTSRHXSXLIWXEXIHKSEPWSJ5SPERHWMRHYWXVMEPTSPMG][LMGL[EW
because of misallocation. In consequence, R&D aid was not always conducive to the
MQTVSZIQIRXSJXLIGSQTIXMXMZITSWMXMSRVIPEXMZIXSJSVIMKRGSQTERMIW5SHWMEHS
The available evaluation studies of R&D aid indicate a downward trend in the number
SJFIRIGMEVMIWSJWIPIGXIHRERGMEPEMHMRWXVYQIRXW[MXLEWMQYPXERISYWYT[EVHXVIRH
in the number of serial aid recipients, improved recipient preparation for absorption of
KVERXWEW[IPPEWERMRGVIEWMRKRYQFIVSJQMGVSIRXVITVIRIYVWERHRI[P]IWXEFPMWLIH
entities among the applicants. Despite the comprehensive approach taken, the available
VIWIEVGLGSZIVWWIPIGXIH7)EMHTVSKVEQQIW[MXLSYXMRHMGEXMRKHMIVIRGIWFIX[IIR
XLIZEVMSYWRERGMEP TIVWTIGXMZIW SV TSWMXMSRMRK [MXLMR XLI GLERKMRK *9 PIKMWPEXMSR
8LMWVIWIEVGLKETMWPPIHF]XLITVIWIRXEVXMGPI[LMGLGETXYVIWXLIGLERKIWFSXLMR
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
5SPMWLEMHTVSKVEQQIWERHMR7)EMHKVERXIHEWGSRHMXMSRIHF]XLIIZSPYXMSRSJ*9
PIKMWPEXMSRMRXLIGSRXI\XSJ2YPXMERRYEP+MRERGMEP5IVWTIGXMZIW.XMWXLIVWXWXYH]SJXLMW
X]TIMR5SPERHHYIXSXLIPMQMXIHEGGIWWXSHMWEKKVIKEXIHHEXEMRSXLIV2IQFIVXEXIW
of the European Union.
To this end, critical and comparative analysis of the source documents and original
PIKEPEGXWMWWYIHF]5SPMWLEYXLSVMXMIWERHXLI*9MRWXMXYXMSRWXLI*YVSTIER(SQQMWWMSR
ERHXLI(SYRGMPSJXLI*YVSTIER9RMSR[EWGSRHYGXIHXSIWXEFPMWLEPIKEPJVEQI[SVO
JSVREXMSREPEMHWGLIQIWJSV7).ETTPMIHMRGSRWIGYXMZI2YPXMERRYEP+MRERGMEP5IV
WTIGXMZIWMR5SPERH.RIGSRSQMGTEVXSJXLIVIWIEVGLEYXLSVWGEVVMIHSYXEGSQTEVEXMZI
WXEXMWXMGEPEREP]WMWSJHEXEEFSYXWXEXIEMH JSV7). KVERXIHMR 5SPERH MRXLITIVMSH
›
Legal basis for R&D aid,
and Polish R&D aid schemes
Beginning with accession to European structures, all of the Union legislation on
state aid, including R&D aid, became the law of the land. The key document was the
Community Framework for State Aid for Research and Development WII *YVSTIER
(SQQMWWMSRPEXIV› Community Framework for State Aid for Research,
Development and Innovation› R&D&I WII*YVSTIER(SQQMWWMSRFEWIX
ting out the criteria considered by the EC when evaluating the aid measures, for which
RSXMGEXMSR[EWWYFQMXXIH8LIFramework…WTIGMIHJSYVGEXIKSVMIWSJ7)EGXMZMXMIW
IPMKMFPIJSVEMHJYRHEQIRXEPVIWIEVGLMRHYWXVMEPVIWIEVGLTVIGSQTIXMXMZIHIZIPST
QIRXEGXMZMXMIWHIZIPSTQIRX[SVOWERHXIGLRMGEPJIEWMFMPMX]WXYHMIWTVIGIHMRKXLI
latter two categories of R&D activities. All costs incurred directly in connection with the
MQTPIQIRXEXMSRSJER7)TVSNIGX[IVIGSRWMHIVIHXSUYEPMJ]
8LITIVQMXXIHMRXIRWMX]SJWYGLEMHVERKIHJVSQXSHITIRHMRKSRXLIX]TI
of activities undertaken and their proximity to the market. The underlying reason was the
correct assumption that the more advanced the R&D works, the greater the probability of
an adverse impact distorting competition. Accordingly, the intensity of aid for fundamen
tal research was greater than that of aid for industrial research or development works.
2SVISZIVXLIEMHGSYPHFIMRGVIEWIHMRWTIGMGGEWIWIKHYIXSXLIWM^ISJXLIFIRI
GMEV]TVIJIVIRGIJSV2*WFVSEHHMWWIQMREXMSRSJTVSNIGXVIWYPXWTVSNIGXWGSQTPIXIH
EWTEVXSJIIGXMZIGSPPEFSVEXMSRIKEQSRKTEVXRIVWJVSQX[SHMIVIRX2IQFIVXEXIW
SVFIX[IIRIRXIVTVMWIWERHTYFPMGVIWIEVGLMRWXMXYXMSRWSVEPIWWHIZIPSTIHPSGEXMSR
XLIPIWWHIZIPSTIHXLIVIKMSRVIPEXMZIXSXLI*9EZIVEKIXLIKVIEXIVXLIMRXIRWMX]SJEMH
TIVQMXXIHWIITable 1
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
Table 1: Intensity of permitted R&D aid in 2004–2020 (% and/or percentage points).
SYVGIEYXLSVWS[RIPEFSVEXMSR
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
+YVXLIVQSVIMQQIHMEXIP]TVMSVXS5SPERHWEGGIWWMSRXSXLI*9XLI*YVSTIER(SQ
mission had introduced a new legal solution enabling R&D aid grants without mandatory
RSXMGEXMSRYRHIV&VXMGPI8+*98LIPEXXIVMRZSPZIHEMHJSV7)TVSNIGXWERHEMHJSV
XLIXIGLRMGEPEREP]WMWSJXLIJIEWMFMPMX]SJMRHYWXVMEPVIWIEVGLERHTVIGSQTIXMXMZI[SVOW
For such aid, the allowed intensity remained at substantially the same level as in the
KIRIVEPJVEQI[SVO8LIWMKRMGERXHMIVIRGILS[IZIV[EWXLEXXLII\IQTXMSRETTPMIH
SRP]XSEMHJSV2*WWII Table 1
&PVIEH]TVMSVXSSGMEPEGGIWWMSRXSXLI*95SPERHLEHRSXMIHXLI*(SJQIEWYVIW
MHIRXMIHEWWEXMWJ]MRKXLIGVMXIVMEJSVWXEXIEMH[LMGL HYIXS RSSFNIGXMSRWJVSQXLI
EC, became existing aid — consistent with the internal market and acceptable following
accession. These measures extended to R&D aid schemes, under which the Minister of
GMIRGILEHFIIRKVERXMRKEMHJSV7)TVSNIGXWIZIRWMRGI
5SPERHHMHRSXXEOIEHZERXEKISJ9RMSRPIZIPPIKEPWSPYXMSRW YRXMPX[S]IEVWEJXIV
EGGIWWMSRTVITEVMRKMXWVWXQENSV7)EMHTVSKVEQQIGSRGIVRMRKMRHYWXVMEPVIWIEVGL
ERHTVIGSQTIXMXMZI[SVOWWII7IKYPEXMSR.RTVMRGMTPIXLEXOMRHSJEMHGSYPHFI
EPPSGEXIHXSWYGLTYVTSWIWYRHIVXLIRSXMGEXMSRI\IQTXMSRFYXSRP]JSV2*W.RZMI[
SJXLMW5SPMWLEYXLSVMXMIWEGGSVHMRKP]HIGMHIHXSRSXMJ]XLI*(SJXLIHVEJXTVSKVEQQI
ERHXLI(SQQMWWMSREGGITXIHMXMRWII*YVSTIER(SQQMWWMSRE9RHIVXLI
programme, R&D aid was granted in the form of subsidies for enterprises in each size
GEXIKSV]EQSRKXLIQWMKRMGERXP]JSVMRWXMXYXMSRWSJLMKLIVIHYGEXMSRVIWIEVGLMRWXMXY
tions and science consortia.
9TSRXLI SRWIX SJXLI ›RERGMEPTIVWTIGXMZI XLI*(MRXVSHYGIHERI[
Community Framework for State Aid for R&D&I*YVSTIER(SQQMWWMSRF4XLIVXLER
I\TERHMRKXLIWGSTISJETTPMGEFMPMX]XSMRGPYHIMRRSZEXMSRRSWMKRMGERXGLERKIW[IVI
QEHIVIKEVHMRK7)EMH8LIW]WXIQSJEHHMXMSREPFSRYWIW[EWWXVIEQPMRIH[LMGLMR
GPYHIHEHITEVXYVIJVSQMRGVIEWMRKXLIMRXIRWMX]JSVTVSNIGXWTYVWYIHMRPIWWHIZIPSTIH
VIKMSRWERHGIVXEMRMRRSZEXMZIEGXMZMXMIW[IVIGSYRXIHEWHIZIPSTQIRX[SVOWEPPS[MRK
for the preparation of prototypes for potential commercial use and pilot programmes in
cases when the prototype was a commercial end product with production solely for the
TYVTSWIWSJHIQSRWXVEXMSRERHZEPMHEXMSRFIMRKXSSI\TIRWMZIWIITable 1
Moreover, in keeping with the experience of the preceding years, the EC gathered
XLIXLIRI\MWXMRKI\IQTXMSRWJVSQ XLI QERHEXSV]RSXMGEXMSRMRGPYHMRKXLSWI VIPEX
MRKXS7)MREWMRKPIVIKYPEXMSR*YVSTIER(SQQMWWMSR9RPMOIXLITVIGIHMRK
TIVWTIGXMZIEPPS[ERGI[EWQEHIJSV7)EMH[MXLSYXQERHEXSV]TVMSVRSXMGEXMSREPWS
for large enterprises. Furthermore, the rules governing the admissibility of aid for R&D
[IVILEVQSRM^IH[MXLXLSWIHIRIHMRXLI+VEQI[SVO RSXMGEXMSRXLVIWLSPHWEX*97
QMPPMSRJSVTVSNIGXWQEMRP]MRZSPZMRKJYRHEQIRXEPVIWIEVGL*97QMPPMSRJSVMRHYWXVMEP
VIWIEVGLERH*97QMPPMSRJSVHIZIPSTQIRX[SVOWFIGEQIMRTVMRGMTPIXLIWSPIVI
maining demarcation line between the two legal bases.
+VSQXLIQSQIRXXLIVIKYPEXMSRGEQIMRXSJSVGI*YVSTIER(SQQMWWMSRXLI
IRXMVIX]SJ7)EMHMR5SPERH[EWKVERXIHSRP]SRXLIXIVQWSJXLIGeneral Block Exemp-
tion RegulationMI[MXLSYXXLIRIIH JSVTVMSVRSXMGEXMSRXSXLI*(8LIVYPIWJSVXLI
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
EHQMWWMFMPMX]SJ7)EMHETTIEVIHXSLEZIEPVIEH]WSPMHMIHERHXLYWXLI]GIEWIHXS
TVIWIRXER]WMKRMGERXMRXIVTVIXEXMZIGLEPPIRKIWERHXLIPEGOSJRIGIWWMX]SJ*(ETTVSZEP
YRUYIWXMSREFP]EGGIPIVEXIHXLIKVERXMRKSJ7)EMHMR5SPERH8LIRI[PIKEPWSPYXMSRW
EPSRK[MXLXLIIREFPIQIRXSJ*YVSTIERJYRHWVIWYPXIHMRERISVIWGIRGISJ7)EMH
TVSKVEQQIW4XLIVXLERXLI2MRMWXIVSJGMIRGIXLIKVERXSVWMRGPYHIHXLI3EXMSREP(IR
XVIJSV7IWIEVGLERH)IZIPSTQIRX3(7)3EXMSREPGMIRGI(IRXVI3(5SPMWL&KIRG]
JSV*RXIVTVMWI)IZIPSTQIRXTP5&75GLMIJI\IGYXMZIWSJZSMZSHWLMTW3EXMSREP+YRH
JSV*RZMVSRQIRXEP5VSXIGXMSRERH;EXIV2EREKIQIRXTP3+4(M,;WGEPSGIWERH
IRXMXMIWMQTPIQIRXMRKTVSNIGXWYRHIVVIKMSREPSTIVEXMSREPTVSKVEQQIW8LISYXGSQISJ
XLIEFSZI[EWERSXMGIEFPIJVEKQIRXEXMSRSJXLIEMHX[STVSKVEQQIWYRHIV2&+5.ERH
..fiRSXMRGPYHMRKGLERKIWERHI\XIRWMSRWfiYRHIV2&+5..&PWSRSXI[SVXL]LS[IZIV
was the emergence of two aid programmes soon to become the key legal basis for R&D
EMHKVERXW MR 5SPERH8LI PEXXIVGSRGIVRIH3(7) WYTTSVXJSV7) TVSNIGXWMRZSPZMRK
fundamental research, industrial research or development works along with technical
JIEWMFMPMX]WXYHMIWSJEPP7)EMHHYVMRKXLITIVMSHWII7IKYPEXMSRERHTVSNIGX
RERGMRKJVSQ5&75PMQMXIHXSMRHYWXVMEPVIWIEVGLSVHIZIPSTQIRX[SVOW›WII
7IKYPEXMSR
)YVMRKXLIRI\XRERGMEPTIVWTIGXMZIJSVXLI]IEVWXSXLIVI[IVIFSXL
amendments to Union legislation and the corresponding adaptation of national law. On
the EU level, the EC adopted a new Community Framework for State Aid for R&D&I*YVS
TIER(SQQMWWMSREERHERI[VIKYPEXMSRKSZIVRMRKFPSGOI\IQTXMSRW*YVSTIER
(SQQMWWMSRF8LIRSZIPX][EWXLEXFSXLSJXLIHSGYQIRXWHIRIHXLIGSRHMXMSRW
for the admissibility of investment aid for the construction or modernisation of research
MRJVEWXVYGXYVI.RXLMWGEWIXLIYRHIVP]MRKEWWYQTXMSR[EWXSTVSZMHIRERGMRKJSVJEGMPM
XMIWTVSZMHMRK7)WIVZMGIWXSQYPXMTPIYWIVWSRSFNIGXMZIXIVQWERHEXQEVOIXTVMGIW
YGLMRJVEWXVYGXYVIGSYPHRSXFIHIHMGEXIHXSER]WMRKPIIRXIVTVMWISVWIZIVEPIRXIVTVMWIW
&PXLSYKLRSPMQMXEXMSRW[IVIMRXVSHYGIHEWXSXLIS[RIVWLMTSJWYGLMRJVEWXVYGXYVI[LMGL
GSYPHFIPSRKIMXLIVXSTYFPMGSVTVMZEXIIRXMXMIWMX[SYPHETTIEVXLEXTYFPMGIRXMXMIWQSVI
SJXIRQEHIXLIHIGMWMSRXSGVIEXIMXMKRMGERXP]XLITVIZMSYWRSXMGEXMSRXLVIWLSPHW
YRHIVXLI*9VIKYPEXMSR[IVIHSYFPIH*YVSTIER(SQQMWWMSRFWSPMHMJ]MRKIZIR
JYVXLIVXLITVMRGMTPISJ5SPMWL7)EMHKVERXWRSXVIUYMVMRKTVMSV*(ETTVSZEP
8LI › TIVMSH HMH RSX FVMRK ER] QENSV GLERKIW XS 5SPERHW QIGLERMWQ
JSV7)KVERXW8LIWMKRMGERXJVEKQIRXEXMSRSJKVERXSVWSTIVEXMRKYRHIVHMIVIRXEMH
TVSKVEQQIWGSRXMRYIH[MXLXLIQSWXEMHFIMRKKVERXIHF]XLI3(7)SJXLIWYQ
XSXEPSJ XLI VIPIZERXEMH TVSZMHMRKRERGMRKJSV7) TVSNIGXW ERH JIEWMFMPMX]WXYHMIW
7IKYPEXMSRFIGSRH TPEGI [IRX XSMRWXMXYXMSRWQEREKMRKVIKMSREPSTIVEXMSREP
TVSKVEQQIW[LMGLMREHHMXMSRXSTVSZMHMRKRERGMRKJSV7)TVSNIGXWERHJIEWMFMPMX]
WXYHMIW7IKYPEXMSRE EPWSWYTTSVXIHXLIGSRWXVYGXMSRSJVIWIEVGLMRJVEWXVYGXYVI
EXXLIVIKMSREPPIZIP7IKYPEXMSR)YVMRKXLEXTIVMSHXLIPEVKIWXTSVXMSRSJEPPEMH
[IRXXSMRHYWXVMEPVIWIEVGLERHHIZIPSTQIRX[SVOWWII Table 28LI5SPMWL
2IHMGEP7IWIEVGL&KIRG]TP&’2NSMRIHXLIVEROWSJ7)KVERXSVW8LIRYQFIVSJEMH
programmes, however, did not change, and continued to be 11, not counting extensions.
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
Table 2: Key R&D aid programmes in Poland under the successive EU nancial per-
spectives.
The programme’s number and name Gross value of aid
[mln PLN]
Share of aid per nancial
perspective (%)
MAFP I (2 aid programmes) 599.7 100.0
51&MHTVSKVEQJSV7)[SVOW
carried out by entrepreneurs
3.RHYWXVMEPVIWIEVGLERH
TVIGSQTIXMXMZIHIZIPSTQIRX
8LIVIEMHKVERXIHSRXLIWEQIPIKEP
VIKYPEXMSRWEW51VITSVXIH[MXLSYX
RYQFIVSJHIGMWMSR
MAFP II (11 aid programmes) 4324.8 100.0
&<(SRHMXMSRWERHTVSGIHYVI
for granting state aid and de minimis aid
XLVSYKLXLI3EXMSREP(IRXVIJSV7IWIEVGLERH
)IZIPSTQIRXRI\XEW&<
&<+MRERGMEPEMHJSVVIWIEVGL
advisory services and training provided by
5&75YRHIVXLI.RRSZEXMZI*GSRSQ]4TIVE
XMSREP5VSKVEQQIRI\XEW&<
&<&<
Other programmes
MAFP III (11 aid programmes) 24 723.2 100.0
&<›5VSZMHMRKTYFPMGEMH
XLVSYKLXLI3EXMSREP(IRXVIJSV7IWIEVGLERH
)IZIPSTQIRXRI\XEW&<
&<›&MHJSVJYRHEQIRXEP
research, industrial research, experimental
development and feasibility studies under the
VIKMSREPSTIVEXMSREPTVSKVEQQIWJSV
RI\XEW&<
Other programmes c
Sum of R&D aid 29674.7 100.0
SYVGIEYXLSVWS[RIPEFSVEXMSR
In addition to R&D aid provided under aid programmes, during the discussed period ad-
hocEMH[EWEPWSKVERXIH513QMPPMSRXLIZEPYISJ[LMGLLS[IZIVGSRWXMXYXIHSRP]
of the total value of the relevant type of aid. It was mainly aid for research infrastructure, granted
F]XLI3EXMSREP.RJSVQEXMSR5VSGIWWMRK.RWXMXYXIfi3EXMSREP7IWIEVGL.RWXMXYXITP45.fi5.’
8LIPEXXIVSVKERRERGIHPEVKIREXMSR[MHISVMRXIVREXMSREPWXVEXIKMGMRJVEWXVYGXYVITVSNIGXW
using funds from the Operational Programme Intelligent Development9RHIV2&+5c..XLI
(SQQMWWMSR[EWRSXMIHSJWYGLEMHGEWIWXSEWYQXSXEPSJ513QMPPMSRERHYRHIV
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
2&+5...GEWIWXSEXSXEPSJ513QMPPMSR8LMWQIERWERIEVHSYFPMRKSJXLIRYQFIVSJ
cases of ad-hoc R&D aid granted, and an increase in the value more than eightfold during the
PEWXRERGMEPTIVWTIGXMZIEWGSQTEVIHXSXLIMQQIHMEXIP]TVIGIHMRKSRI-S[IZIVXLIWI
EVIRSXWMKRMGERXEQSYRXWVIPEXMZIXSXLIXSXEPZSPYQISJ7)EMH
Importance of R&D state aid in Poland
8LIZSPYQISJ7)EMHKVERXIHMR5SPERHLEWFIIRW]WXIQEXMGEPP]MRGVIEWMRKJVSQ
513QMPPMSRMRXS513FMPPMSRMR&XSXEPSJ513FMPPMSR[EWKVERXIH
MR7)EMHMRXLIWXYHMIHTIVMSHGSVVIWTSRHMRKXSSJEPPWXEXIEMHWIIFigure 1
)YVMRKXLIVWX]IEVWJSPPS[MRKEGGIWWMSRXLIRSQMREPZEPYISJ7)EMH[EWVIPEXMZIP]
MRWMKRMGERX&WMKRMGERXMRGVIEWIXSEPQSWX513QMPPMSR[EWXSSGGYVSRP]MR
[LMGLQEVOIHXLIFIKMRRMRKSJXLIVWXEMHTVSKVEQQISTIVEXIHF]XLI2MRMWXIVSJGM
IRGI7IKYPEXMSR WYFWIUYIRXP]MRXLIPEXXIVLEPJSJ2&+5..ERHJVSQSR[EVH
YRHIV2&+5..XLIZSPYQISJEMHI\GIIHIH513FMPPMSR
Figure 1: State aid for R&D in 2005–2021 (PLN million).1
SYVGIEYXLSVWS[RIPEFSVEXMSR
1‹ Clarication:HEXESRWXEXIEMHXSXEPHSRSXMRGPYHIGVMWMWEMHKVERXIHMR›MRVIPEXMSR
XSXLI(4:.)SYXFVIEOSVEMHKVERXIHMRXLIFEROMRKWIGXSVXS.)*&’ERO&MRfi
HIGMWMSR&3SV de-minimis aid.
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
8LIMRGVIEWIMRXLIMRXIRWMX]SJ7)EMH[EWEGGSQTERMIHF]MRGVIEWIWMRFSXL,)5
ERHXLIMRXIVREP7)WTIRHMRKMRIRXIVTVMWIWWIIFigure 28LVSYKLSYX2&+5W.ERH..EMH
intensity in proportion to spending was relatively greater than the intensity in proportion
XS,)5ERHWMRGIMXLEWHIGVIEWIHWMKRMGERXP]&WRSXIHTVIZMSYWP]XLIZSPYQISJ
7)EMHHYVMRK2&+5...MRGVIEWIHEXETEVXMGYPEVP]JEWXVEXI[MXLGSQTERMIWS[R7)
spending increasing at a much slower pace. This may imply that a portion of companies’
own R&D expenditure was replaced by aid measures, especially coming from the EU.
Figure 2: Intensity of R&D state aid in Poland in 2005–2021.
SYVGIEYXLSVWS[RIPEFSVEXMSR
&REP]WMWSJXLITVSTSVXMSRSJ7)EMHXSXLI,)5WSJ*92IQFIVXEXIWWLS[WXLEXXLI
XVENIGXSV]SJXLIGLERKIWSGGYVVMRKMR5SPERHHMIVWQEVOIHP]JVSQXLISRISFWIVZIHMRSXLIV
states in Central and Eastern Europe or the largest European economies. A similar value of R&D
EMHMRTVSTSVXMSRXS,)5MR5SPERHMQQIHMEXIP]JSPPS[MRKEGGIWWMSRXSXLI*9[EWEPWS
SFWIVZIHMRPSZEOMEFYXWPMKLXP]LMKLIVMRXLI(^IGL7ITYFPMGTEMR
SV’IPKMYQXLI3IXLIVPERHWERH-YRKEV]8LVSYKLSYXXLI2&+5SRIGSYPHSFWIVZI
EQEVOIHMRGVIEWIMRXLMWTVSTSVXMSRMRGSYRXVMIWWYGLEWXLI(^IGL7ITYFPMGXSERH
’IPKMYQ[LIVIEWMR5SPERHXLMWEMHWXMPPHMHRSXTPE]EWMKRMGERXVSPIVIPEXMZIXS,)5
QE\4RP]YRHIV2&+5...5SPERHFIKERXSWIIEWMKRMGERXMRGVIEWIMRXLITVSTSVXMSR
SJ7)EMHXSXLIREXMSREP,)5XLIPEXXIVVIEGLMRKMRERH
8LIZMWMFPIPMROXSXLI2YPXMERRYEP+MRERGMEP5IVWTIGXMZIWMWXLIVIWYPXSJXLIJEGXXLEX
sums originating from EU funds are also regarded as state aid if they satisfy the criteria
JSVVIGSKRMXMSREWWYGLTYVWYERXXS&VXMGPI8+*9.RGSRWIUYIRGI[LIREREP]W
MRKWXEXIEMHMR5SPERHMRGPYHMRK7)EMHSRILEWXSGSRWMHIVFSXLXLIGIRXVEPFYHKIX
ERHXLIPSGEPFYHKIXERH*9WSYVGIW*\XIVREPWSYVGIWIWTIGMEPP]*9JYRHW[IVIVWX
YWIHJSV7)RERGMRKMR5SPERHMRERHXLIWGEPIMRGVIEWIMRXLIJSPPS[MRK]IEVW
YRHIV2&+5..WII Figure 3.RXLI]IEVWXLEXJSPPS[IHMRSVHIVXSGSQTP][MXLXLI
VIUYMVIQIRXWSJJYRHVIPEXIHVIKYPEXMSRW7)TVSNIGXW[IVIRERGIHEPQSWXI\GPYWMZIP]
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
by mixed sourcesREXMSREPERHGVSWWFSVHIVWSYVGIWEXETVSTSVXMSRSJfiWII
(SYRGMP7IKYPEXMSR*93SXEVXMRKJVSQMIXLIGSQQIRGIQIRXSJ
XLIHMWXVMFYXMSRSJXLIJYRHWYRHIV2+&5...XLITVSTSVXMSRSJJSVIMKRWSYVGIWFIKERXS
I\GIIHSJXSXEP7)EMHMR5SPERH
Figure 3: Structure of sources of nancing of R&D aid in 2005–2021.
SYVGIEYXLSVWS[RIPEFSVEXMSR
;LIVIEWEXXLIFIKMRRMRKSJ5SPERHWQIQFIVWLMTMRXLI*9ERHEXXLIWEQIXMQI
MRXLIREPTIVMSHSJXLIRERGMEPTIVWTIGXMZIJSV›XLITVSTSVXMSRSJ7)EMH
XSXLIXSXEPZEPYISJWXEXIEMH[EWMRXLIRI\XTIVWTIGXMZIJSV›MX[EW
ERHJSV›MXVIEGLIHWII Figure 18LIMRXIRWMX][EWRSXIZIRP]WTVIEHMR
XLI]IEVWXLEXJSPPS[IHLS[IZIV[MXLXLILMKLIWXPIZIPWMR›[LMGLMW[LIRXLI
RERGMRKYRHIV2&+5...WXEVXIHERHHIGMWMZIP]PS[IWXYRHIV2&+5.
Distribution of R&D state aid in Poland
)YVMRK2&+5.ERHEXXLIFIKMRRMRKSJ2&+5..RSHMWXMRGXMSR[EWQEHIFIX[IIRXLI
individual categories of such type of aid in reports, with this type of aid being regarded
LSPMWXMGEPP]EWEMHJSVVIWIEVGLERHHIZIPSTQIRX[SVOW›SVJSVXLII\IGYXMSR
SJ7)TVSNIGXW›WII Table 34RP]MRHMHEMHJSVJYRHEQIRXEPVIWIEVGL
industrial research and experimental development works begin to be treated separately
MRVITSVXW8LIPEVKIWXTSVXMSRSJXLIEMHFSXLYRHIV2&+5..EZIVEKIERH2&+5...
ETTVS\ERH[IRXXSMRHYWXVMEPVIWIEVGLERHI\TIVMQIRXEPHIZIPSTQIRX[SVOW
.RVIGIRX]IEVWXLIWLEVISJXLIPEWXQIRXMSRIHGEXIKSV]SJEMHFSXLMRXIVQWSJZEPYIERH
proportion to the total sum of R&D aid has been growing. The share of aid for experimental
development works increased, and for industrial research decreased, consistently until
MRGIXLIMRXVSHYGXMSRSJ2&+5...RERGMRKSJXLITVSTSVXMSRSJFSXLEMHGEXIKSVMIW
LEWVIQEMRIHEXEWMQMPEVFYXHIGMWMZIP]PS[PIZIP&PWSHYVMRK2&+5.RSEMHJSVJIEWMFMPMX]
WXYHMIW[EWSFWIVZIH[MXLXLIVWXGSQMRKSRP]EWPEXIEWMRSJERIKPMKMFPITVSTSV
XMSRXSXLIXSXEPZEPYISJEMHYRHIV2&+5..ERHYRHIV2&+5...
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
Table 3: Structure of R&D aid in Poland according to purpose during the individual
perspectives in 2005–2021 (values in PLN million).2
SYVGIEYXLSVWS[RIPEFSVEXMSR
&WEPVIEH]IQTLEWMWIHYRHIV2&+5...EMHJSVXLIQSHIVRMWEXMSRSVIWXEFPMWLQIRX
of research infrastructure used for the purposes of business activity was included in the
admissible purposes of R&D aid under EU law. The essential criterion is the requirement
that such infrastructure be made available to other entities on market terms. The above
WSPYXMSRTVSZIHXSFIYRMRZMXMRKXSFYWMRIWWSTIVEXSVWMR5SPERHFYXEXXVEGXMZIXSVIWIEVGL
ERHWGMIRXMGGIRXVIW[LMGLFIGEQIXLIQEMRFIRIGMEVMIWSJXLIEMHERHSTIVEXSVWSJ
the aforementioned research infrastructure.
;MXLMRXLITIVMSHYRHIVVIWIEVGLXLIWLEVIWSJXLIZEVMSYWJSVQWSJEMHLEZIVI
QEMRIHWYFWXERXMEPP]YRGLERKIHWYFWMHMIWERHVIMQFYVWIQIRXW[IVITVIZEPIRXQSVI
XLERSJEPP7)EMH[MXLSRP]XIQTSVEV]SGGYVVIRGISJEMHTVSKVEQQIWSIVMRK
IMXLIVXE\VIPMIJSVTVIJIVIRXMEPPSERW-S[IZIVXLIWXVYGXYVISJFIRIGMEVMIWSJ7)EMH
F]GSRXVEWXGLERKIHWMKRMGERXP]MRXLIHMWGYWWIHTIVMSHJVSQXSWIIFigure
49RHIV2&+5.QSVIXLERLEPJSJXLIJYRHW[IRXXSPEVKIIRXIVTVMWIWERHSRP]›XS
QMGVSIRXIVTVMWIW8LIMQTPIQIRXEXMSRSJGSQTPIXI2&+5W..ERH...GEYWIHXLITSWM
XMSRSJFSXLQMGVSERHWQEPPIRXIVTVMWIWXSKVS[WMKRMGERXP]EWXLI]IEGLVIGIMZIH
SRIUYEVXIVSJXLIWYQXSXEPSJ7)EMHKVERXIH8LIWMXYEXMSRHMIVWWSQI[LEXJSVXLI
remaining recipients, including large enterprises,3 with a recorded increase in this type of
EMHXSYRHIV2&+5...EXXLII\TIRWISJQIHMYQWM^IHIRXIVTVMWIW
‹ Note:WITEVEXIVITSVXMRKSJMXIQWJSVVIWIEVGLERHHIZIPSTQIRX[SVOWETTIEVIHMR+SVXLITYV
TSWIWSJXLMWWXYH]XLIWYQXSXEPSJ7)EMHEX513QMPPMSRMRXLIMRMXMEP]IEVWSJ2&+5..[EW
broken down into the various purposes of the research in proportion to the shares recorded in the
JSPPS[MRK]IEVWSJ2&+5..
3‹;LMPIMRXLMWTEVXSJXLIWXYH][IYWIXLIXIVQflPEVKIIRXIVTVMWIWMXQYWXFIIQTLEWMWIHXLEXSRXLISRI
LERHXLIHEXESFXEMRIHJVSQ4((5VIJIVXSXLIGEXIKSV]SJGSQTERMIWSXLIVXLER2*WVIWYPXMRKXS
WSQII\XIRXJVSQXLIVITSVXMRKTVSGIHYVI,V^IKSV^I[WOEFYXXLIHEXEJVSQXEXMWXMGW5SPERH
HIRIPEVKIIRXIVTVMWIWWSPIP]SRXLIFEWMWSJ[SVOJSVGI2SVISZIVJSV2*WWM^IMWHIXIVQMRIHEWEX
XLIXMQISJKVERXMRK[LIVIEWEPPSXLIVIRXMXMIWEVIXEOIRXSKIXLIV.RXLI]IEVW›XLIPEXXIV
KVSYTMRGPYHIHIRXMXMIWFYXXLIMVWM^ITSXIRXMEPP]GSYPHLEZIGLERKIHSZIVXLI]IEVWERHXLYWMX
is not possible to identify large enterprises alone. In consequence, the generalised conclusions made
in reference to large enterprises must be treated with caution, only as an indication of certain trends.
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
Figure 4: Value of R&D aid granted according to beneciary size.
SYVGIEYXLSVWS[RIPEFSVEXMSR
In order to capture the relative distribution of R&D aid among enterprises, considera
XMSR[EWKMZIRXSXLIZEVMSYWWM^IWSJFIRIGMEVMIWMRXLIEMHKVERXIHERHMRXLIEHHIH
value. In consequence, it appears that the value of R&D aid for small enterprises exceeded
HSYFPIXLIMVWLEVIMRXLIGVIEXMSRSJEHHIHZEPYI[LIVIEWEMHJSVQIHMYQWM^IH
and large enterprises was substantially balanced in proportion to added value.
Conclusions
The study demonstrates unequivocally that both the value and, in consequence, the
MRXIRWMX]SJWXEXIEMHMR5SPERHFIEVWEGSVVIPEXMSRXSXLIWYGGIWWMZI2YPXMERRYEP+MRERGMEP
5IVWTIGXMZIWGSQTIPPIH F]EQIRHQIRXWXS*9 PIKMWPEXMSR 5SPMWL 7)EMHKVERXSVW
relying primarily on the exemptions provided by the relevant Commission regulations,
SIVIHXLEXEMHMREGGSVHERGI[MXLXLIMRXIRXMSRWSJXLI(SQQMWWMSRERHSJXLI*YVSTIER
Union as a whole.
*ZIRMRXLIVWX]IEVWSJ2&+5..ERHXLYW[MXLXLIEVVMZEPSJWMKRMGERX*9JYRHWSR
XLISRILERHXLIVI[EWWMKRMGERXJVEKQIRXEXMSRSJEMHTVSKVEQQIWERHSRXLISXLIV
LERHJYRHW[IVIGSRGIRXVEXIHMRXLILERHWSJXLI3(7)5&75ERHXLIMRWXMXYXMSRWMR
charge of regional programmes. Ultimately, the Union funds played the greatest role
MRMRGIRXMZMWMRKERHRERGMRK7)EGXMZMXMIWEQSRK5SPMWLIRXIVTVMWIW8LMWMWMRHMGEXIH
TVMQEVMP]F]XLI›2&+5TIVMSH[LMGLMW[LIRXLITVSTSVXMSRSJ7)EMHXS
XLIWYQXSXEPSJWXEXIEMHMRGVIEWIHEPSRK[MXLMXWMRXIRWMX]VIPEXMZIXS,)58LIEFSZI
[EWXLIVIWYPXSJEGLERKISJHMVIGXMSRMR*9JYRHTVSKVEQQMRKERHMRGSRWIUYIRGI
MRGVIEWIHFYHKIXWJSVTVMSVMX]EGXMSRWMRXLI7)EVIE.XETTIEVWXLEXXLMWWMKRMGERX
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
increase in the importance of R&D aid in recent years can be linked to the process of
PIEVRMRKERHKEMRMRKI\TIVMIRGIF]XLIFIRIGMEVMIWERHF]XLIKVERXSVWEPXLSYKLXLMW
TEVXMGYPEVEWTIGXVIUYMVIWJYVXLIVMRHITXLWXYH]4RXLISXLIVLERHXLIQSVIHIZIPSTIH
2IQFIVXEXIWEVIHITEVXMRKJVSQ7)EMH sensu stricto in favour of aid for environmental
TVSXIGXMSRERHIRIVK]IGMIRG]&QFVS^MEO
8LI MHIRXMIH XVIRHW MR XLI WXVYGXYVI SJ 7) EPPSGEXMSR EGGSVHMRK XS TYVTSWI MR
5SPERHMRHMGEXIXLIHSQMRERGISJXLSWIGEXIKSVMIWSJEMHKVERXIHMRXLIWMQTPIWXJSVQ
fiWYFWMHMIWJVSQ[LMGLIRXVITVIRIYVWGERHIVMZIXLIQSWXFIRIXI\TIVMQIRXEP[SVOW
ERH MRHYWXVMEP VIWIEVGL&GGSVHMRKP] XLI EHZERGIH 7) [SVOW WYTTSVXIH MR VIGIRX
]IEVWGERFII\TIGXIHXSFIEVJVYMXMRXLIJSVQSJRSZIPWSPYXMSRWXLYWQEOMRK5SPERHW
economy more innovative. At the same time, the form taken by the state aid — direct
grants — indicates that the grantors do not create budgets for successive years as could
be the case with repayable instruments.
+VSQXLIZEPYITIVWTIGXMZIXLIFIRIGMEVMIW[IVITVMQEVMP]PEVKIJSPPS[IHF]WQEPP
ERHQMGVSIRXIVTVMWIW8LIHMWXVMFYXMSRSJ7)WXEXIEMHJYRHW[EWXLIVIJSVIWSQI[LEX
YRMZIVWEPI\XIRHMRKXSHMIVIRXIRXMXMIWERHHMIVIRXTYVTSWIW8LIWMKRMGERXMRGVIEWI
in aid granted to small enterprises in proportion to their contribution to added value
GSQTEVIHXSQIHMYQWM^IHERHPEVKIIRXIVTVMWIWVEMWIWHSYFXWJVSQXLITIVWTIGXMZISJ
the possibility of driving the commercialisation of R&D results and the country’s general
MRHMGEXSVWSJMRRSZEXMSRTIVJSVQERGI4RXLISXLIVLERHXLMWMRHMGEXIWEGLERKISJ2*W
TSWMXMSRMREGGIWWXSRERGMRKSZIVXLI]IEVW-S[IZIVSRIQYWXVIQEMREXXIRXMZIXSXLI
HSYFXWGSRGIVRMRKXLIEHIUYEG]SJXLIGYVVIRXHIRMXMSRSJ2*W(SRERGMRK[EWVI
quired both for new initiatives supporting industrial research and for experimental works
conducted, by their very design, with a view to the eventual introduction of a product to
the market. The above means that the market is unsaturated with R&D aid to the extent
XLEXEPPJYRHWSIVIHXLYWJEVXSIRXIVTVMWIWLEZIFIIRYWIHYT[MXLXLI2&+5WEW
WSGMEXIHPIKMWPEXMZIGLERKIWERH5SPMWLEMHTVSKVEQQIWKMZMRKHMVIGXMSRXS7)EMHMR
5SPERHMRXIVQWSJTYVTSWIWERHFIRIGMEVMIWVEXLIVXLERXLISXLIV[E]VSYRH
8LIHMWGYWWIH EVIEGIVXEMRP]VIUYMVIWGSRXMRYIHWXYH]SJXLIIIGXMZIRIWWSJEMH
KVERXIHFSXLSRXLIMRHMZMHYEPIRXIVTVMWIPIZIPERHXLIVIKMSREPPIZIP+SVMX[SYPHFII\
pedient to capture the actual impact of R&D aid on the innovation levels of the individual
industries, regions and the country as a whole.
Adam A. Ambroziak fi5L)MR*GSRSQMGW5VSJIWWSVSJXLI,-;EVWE[GLSSPSJ*GSRSQMGW XLI
I\TIVXSRXLI*9HIGMWMSRQEOMRKTVSGIWWERH*9PSFF]MRK-IEHSJ5SWXKVEHYEXI5VSKVEQQI
MR&HQMRMWXVEXMSRERH2EREKIQIRX-IEHSJ5SWXKVEHYEXI5VSKVEQQIMRXEXI&MH8LIEYXLSVSJ
QSVIXLEREGEHIQMGTYFPMGEXMSRWERHEREP]WIWSRXLI*9MRXIVREPQEVOIXTSPMG]WXEXIEMHTSPMG]
cohesion policy, common commercial policy, industrial policy, and use of EU funds.
Adam A. Ambroziak — doktor REYOIOSRSQMG^R]GLTVSJIWSV[^OSPI,”[RIN-ERHPS[IN[c;EV
W^E[MIIOWTIVX[^EOVIWMITVSGIW”[HIG]^]NR]GL[9RMM*YVSTINWOMINM PSFFMRKY9*0MIVS[RMO
5SH]TPSQS[]GLXYHM”[&HQMRMWXVEGNMM>EV^˛H^ERME0MIVS[RMO5SH]TPSQS[]GLXYHM”[5SQSG]
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
5YFPMG^RIN/IWXEYXSVIQTSREHTYFPMOEGNMREYOS[]GLMEREPM^HSX]G^˛G]GLTSPMX]OMV]ROY[I
[RXV^RIKS9*TSPMX]OMTSQSG]TEWX[ETSPMX]OMWT”NRS)GM[WT”PRINTSPMX]OMLERHPS[INTSPMX]OM
TV^IQ]WS[INSVE^[]OSV^]WXERMEJYRHYW^]YRMNR]GL
Beata Grzegorzewska — KVEHYEXISJETTPMIHQEXLIQEXMGWMPIWMER9RMZIVWMX]SJ8IGLRSPSK][MXL
25&HIKVII(VEGS[9RMZIVWMX]SJ*GSRSQMGW-IEHSJXLI7ITSVXMRK9RMXMRXLI)ITEVXQIRXSJ
XEXI&MH2SRMXSVMRKSJXLI4GISJ(SQTIXMXMSRERH(SRWYQIV5VSXIGXMSR4((5JSVQIVP](LMIJ
2EREKIQIRXTIGMEPMWXJSVXLIVIKMSREPTVSKVEQQIWSJXLIPEWOMI:SMZSHIWLMTJSV]IEVW›
ERH›&PIGXYVIVMR5SWXKVEHYEXIXYHMIWMRXEXI&MHEXXLI,-;EVWE[GLSSPSJ*GS
nomics.
Beata Grzegorzewska — EFWSP[IRXOE QEXIQEX]OM WXSWS[ERIN M QSHIPS[ERME QEXIQEX]G^RIKS
5SPMXIGLRMOE(P˛WOE^X]XYIQ2EWXIVSJ5YFPMG&HQMRMWXVEXMSR9RM[IVW]XIX*OSRSQMG^R][0VEOS[MI
3EG^IPRMO;]H^MEYTVE[S^HE[G^S)GM[)ITEVXEQIRGMI2SRMXSVS[ERME5SQSG]5YFPMG^RIN[9V^
H^MI4GLVSR]0SROYVIRGNMM0SRWYQIRX”[[G^I)RMIN›K”[R]WTIGNEPMWXEHW^EV^˛H^ERMEJMRERWS[IKS
TVSKVEQEQMVIKMSREPR]QM;SNI[”H^X[E(P˛WOMIKSREPEXE›SVE^›;]OEHS[G^]RM
XYHM”[5SH]TPSQS[]GL5SQSG]5YFPMG^RIN[^OSPI,”[RIN-ERHPS[IN[;EVW^E[MI
Aleksandra Kopeć — KVEHYEXISJEHQMRMWXVEXMSRERHPE[EXXLI+EGYPX]SJ1E[ERH&HQMRMWXVEXMSREX
XLI/EKMIPPSRMER9RMZIVWMX]-IEHSJXLI-SVM^SRXEP&MH9RMXMRXLIXEXI&MH2SRMXSVMRK)ITEVXQIRX
SJXLI4GISJ(SQTIXMXMSRERH(SRWYQIV5VSXIGXMSR4((5EPIGXYVIVMR5SWXKVEHYEXIXYHMIWMR
XEXI&MHEXXLI,-;EVWE[GLSSPSJ*GSRSQMGW
Aleksandra KopećfiEFWSP[IRXOEEHQMRMWXVEGNMMTVE[ERE;]H^MEPI5VE[EM&HQMRMWXVEGNM9RM[IV
W]XIXY/EKMIPPSWOMIKS3EG^IPRMG^OE;]H^MEY5SQSG]-SV]^SRXEPRIN[)ITEVXEQIRGMI2SRMXSVS
[ERME5SQSG]5YFPMG^RIN[9V^H^MI4GLVSR]0SROYVIRGNMM0SRWYQIRX”[[]OEHS[G^]RMXYHM”[
5SH]TPSQS[]GL5SQSG]5YFPMG^RIN[^OSPI,”[RIN-ERHPS[IN[;EVW^E[MI
J References:
&2’74>.&0&HEQ& Recent Changes and Developments in State Aid for Research, Development
and Innovation in the European Union†XYHME*YVSTINWOMI›XYHMIWMR*YVSTIER&EMVW‡ZSPRS
&2’74>.&0&HEQ& Poland towards a new approach to state aid policy after accession to
the European UnionMR&&&QFVS^MEOIH Poland in the European Union. Report 2021;EVWE[
&2’74>.&0&HEQ& Forms of COVID-19 state aid by beneciary size in Poland in 2020,†.RXIV
REXMSREP/SYVREPSJ2EREKIQIRXERH*GSRSQMGW‡ZSP)4.MNQI
’.43).&RHVIE7.,-.3.*PMWEFIXXE An Evolutionary Theory of EU State Aid Control,†0MRKW(SP
PIKI1SRHSR1E[GLSSP7IWIEVGL5ETIVIVMIW‡5ETIV3S)4.WWVR
’1&9’*7,*72MGLEIP Of ‘good’ and ‘bad’ subsidies: European state aid control through soft
and hard law†;IWX*YVSTIER5SPMXMGW‡ZSPRS)4.
(493(.17*,91&8.43*(3SSJ/YP]PE]MRKHS[RKIRIVEPTVSZMWMSRWSRXLI
*YVSTIER7IKMSREP)IZIPSTQIRX+YRHXLI*YVSTIERSGMEP+YRHERHXLI(SLIWMSR+YRHERH
VITIEPMRK7IKYPEXMSR*(3S4/*91
Evolution of R&D state aid in Poland in the context of Multiannual Financial...
).’9((.:MXXSVMS The modernisation of state aid control and its objectives: clarity, relevance,
eectiveness†7MZMWXE.XEPMEREHM&RXMXVYWX›.XEPMER&RXMXVYWX7IZMI[‡RS
)7&,4)EGMER(7&(418&’MERGE Comparing legal instruments for R&D&I: State aid and
public procurement†*YVSTIER5VSGYVIQIRX5YFPMG5VMZEXI5EVXRIVWLMT1E[7IZMI[‡ZSP
MWWYI)4.ITTTP
)>.*2’&&2EKSV^EXE04&KRMIW^OE Pandemia COVID-19 a gospodarka Unii Europejskiej
— instrumenty antykryzysowe oraz implikacje dla budżetu UE i jej państw członkowskich†5V^I
KP˛H*YVSTINWOM‡RS )4.TI
*9745*&3(422..43 Information from the Commission – Community framework for state
aid for research and development4/(
*9745*&3(422..43 Commission communication amending the Community framework
for State aid for research and development4/(
*9745*&3(422..43(SQQMWWMSRVIKYPEXMSR*(3SSJ+IFVYEV]
EQIRHMRK7IKYPEXMSR*(3SEWVIKEVHWXLII\XIRWMSRSJMXWWGSTIXSMRGPYHIEMHJSV
VIWIEVGLERHHIZIPSTQIRX4/1
*9745*&3(422..43 Commission communication concerning the prolongation of the
Community Framework for State Aid for Research and Development4/(
*9745*&3(422..43E(SQQMWWMSRHIGMWMSRMRGEWI State aid No N 528/2005 – Poland
Industrial and precompetitive R&D, LXXTWGSQTIXMXMSRGEWIWIGIYVSTEIYGEWIW&
.
*9745*&3(422..43F Community Framework for State Aid for Research and Develop-
ment and Innovation4/(
*9745*&3(422..43(SQQMWWMSR7IKYPEXMSR*(3SSJ&YKYWXHI
claring certain categories of aid compatible with the common market in application of Articles
ERHSJXLI8VIEX],IRIVEPFPSGOI\IQTXMSR7IKYPEXMSR4/1
*9745*&3(422..43E Communication from the Commission – Framework for State aid
for research and development and innovation4/(
*9745*&3(422..43F(SQQMWWMSR7IKYPEXMSR*93SSJ/YRIHI
GPEVMRKGIVXEMRGEXIKSVMIWSJEMHGSQTEXMFPI[MXLXLIMRXIVREPQEVOIXMRETTPMGEXMSRSJ&VXMGPIW
ERHSJXLI8VIEX]4/1
,&11*88.,MER2EVGS Some Remarks Concerning the Relationship between ESI Funds and
State Aid Rules†*YVSTIERXVYGXYVEPERH.RZIWXQIRX+YRHW/SYVREP‡ZSPMWWYI
,7>*,47>*;0&’IEXE Monitoring i sprawozdawczość pomocy publicznej, in: A.A Ambroziak,
05EQYE;V”FIP7>IRGIHW Pomoc publiczna dla przedsiębiorców. Wybrane zagadnienia. Per-
spektywa podmiotu udzielającego pomocy i jej benecjenta w Polsce;SPXIVW0PY[IV5SPWOE
-*.21*7&PFIVXS/*33=+VflHflVMG The limitations of EC state aid control†4\JSVH7IZMI[SJ
*GSRSQMG5SPMG]‡ZSP
045*ˇ&PIOWERHVE Pomoc na badania, rozwój i innowacjeMR&&&QFVS^MEO05EQYE;V”
FIP7>IRG7IHW Pomoc publiczna dla przedsiębiorców. Wybrane zagadnienia. Perspektywa
podmiotu udzielającego pomocy i jej benecjenta w Polsce;SPXIVW0PY[IV5SPWOE
34;&0&11*&RRE The Optimal Assessment Rule for EU State Aid Procedure†;SVPH(SQ
TIXMXMSR‡ZSP
&HEQ&&QFVS^MEO’IEXE,V^IKSV^I[WOE&PIOWERHVE0STI—
57*>’*73&’*9’IKS‚E R&D&I Tax Incentives in the European Union and State Aid Rules,
†*YVSTIER8E\EXMSR‡RS
54).&)45MSXV State Aid for R&D&I and Its Impact on the Competitiveness of the EU Member
States – The Case of Central and Eastern Europe8LI5VSGIIHMRKWSJXLIXL.RXIVREXMSREP/SMRX
(SRJIVIRGI†(IRXVEPERH*EWXIVR*YVSTIMRXLI(LERKMRK’YWMRIWW*RZMVSRQIRX‡›2E]
5VEKYI
7&)42EVMYW^/ER5&*05EYPMRE Declared and Actual Polish Industrial Policy in the Years
2007–2014 in the Context of State Aid Data†XYHMIWSJXLI.RHYWXVMEP,ISKVETL](SQQMWWMSRSJ
XLI5SPMWL,ISKVETLMGEPSGMIX]‡ZSPRS)4.
7*,91&8.43 SJXLI2MRMWXIVSJGMIRGIERH-MKLIV*HYGEXMSRSJ+IFVYEV]GSRGIVR
MRKXLIGSRHMXMSRWERHTVSGIHYVIJSVKVERXWSJTYFPMGEMHJSVMRHYWXVMEPVIWIEVGLERHTVIGSQ
TIXMXMZIVIWIEVGL)^9
7*,91&8.43 SJXLI2MRMWXIVSJ7IKMSREP)IZIPSTQIRXSJ&TVMPGSRGIVRMRKKVERXWSJ
RERGMEPEMHJVSQXLI5SPMWL&KIRG]JSV*RXIVTVMWI)IZIPSTQIRXYRHIV4TIVEXMSREP5VSKVEQQI
.RRSZEXMZI*GSRSQ]›)^9EWEQIRHIH
7*,91&8.43 SJXLI2MRMWXIVSJGMIRGIERH-MKLIV*HYGEXMSRSJ4GXSFIVGSRGIVRMRK
the conditions and procedure for grants of public aid and de minimisEMHXLVSYKLXLI3EXMSREP
(IRXVIJSV7IWIEVGLERH)IZIPSTQIRX3(7))^9EWEQIRHIH
7*,91&8.43 ESJXLI2MRMWXIVSJ.RJVEWXVYGXYVIERH)IZIPSTQIRXSJ/YP]GSRGIVR
ing grants of aid for fundamental research, industrial research, experimental development
[SVOW ERH JIEWMFMPMX] WXYHMIW YRHIV VIKMSREP STIVEXMSREP TVSKVEQQIW JSV]IEVW ›
)^9
7*,91&8.43 FSJXLI2MRMWXIVSJGMIRGIERH-MKLIV*HYGEXMSRSJ+IFVYEV]GSRGIVR
ing the conditions and procedure for grants of public aid and de minimisEMHXLVSYKLXLI3EXMSREP
(IRXVIJSV7IWIEVGLERH)IZIPSTQIRX3(7))^9
7*,91&8.43 SJXLI2MRMWXIVSJ)IZIPSTQIRXSJ/YRIGSRGIVRMRKKVERXWSJMRZIWX
QIRXEMHJSVVIWIEVGLMRJVEWXVYGXYVIYRHIVVIKMSREPSTIVEXMSREPTVSKVEQQIWJSV]IEVW›
)^9
>;&(0&2407>=(0&/SERRE2.&7&&HEQ Wpływ wybranych czynników na rozwój inno-
wacyjności sektora rolno-spożywczego w województwie podlaskim†7SG^RMOM&RREPW‡ZSP<<
)4.
8+*98VIEX]SRXLI +YRGXMSRMRKSJ XLI*YVSTIER9RMSR(SRWSPMHEXIHZIVWMSR 4/(
ZSR;*3)1&3)’IVRLEVH New rules for state aid for research, development and innovation,
†*YVSTIERXEXI&MH1E[6YEVXIVP]‡ZSP
7IGIMZIH&GGITXIH
