As usual, we'd like to dedicate our first February article to recent legal changes. However, there aren't many significant changes for the real estate market in January 2024, so we've also prepared information on funding opportunities for energy-intensive businesses.
Regulation on the general plan of the commune
On December 22, 2023, the Regulation of the Minister of Development and Technology of December 8, 2023, regarding the draft general plan of a commune, documenting planning work within the scope of this plan, and issuing extracts and map extracts therefrom . This regulation entered into force on the day following the date of publication, with the exception of § 7 paragraph 1 points 2 and 11 and paragraph 3 point 4, which enter into force on January 1, 2026.
This regulation defines the characteristics of planning zones, including their functional profile and the minimum share of biologically active area, as well as the method of:
- calculating the demand for new housing development and the absorption capacity of undeveloped areas;
- creating a municipal catalogue of planning zones, hereinafter referred to as the "catalogue";
- preparation of a draft general plan for the commune;
- the use of markings, nomenclature, standards and the method of graphical presentation of spatial data;
- documenting planning work within the scope of the commune's general plan;
- issuing extracts and drawings from the general plan of the commune.
We are still waiting for the remaining regulations.
Digital construction book
From January 1, 2024, all new buildings commissioned for which a building logbook is mandatory will be kept in digital form . Paper logbooks created by the end of 2023 can be kept in this form until December 31, 2026. However, from January 1, 2027, all logbooks will be kept only digitally.
According to information provided by the General Office of Building Control, 4,240 digital books have been maintained since 2023. We wrote more about the system last year, and we invite you to read our article. #137.
Program for energy-intensive enterprises
Energy-intensive businesses can count on government assistance due to rising electricity and gas prices. This will be the second round of funding under the support program scheduled for 2023.
Unfortunately, no legal definition of energy-intensive enterprises has been introduced, but it can be indicated that the program is addressed to entities with the status of an entrepreneur, operating mainly in the mining and industrial processing sector and which incurred costs of purchasing electricity constituting no less than 3% of its value of sold production.
Application deadline
The call for applications for funding began on February 1, 2024 and will last until February 15, 2024.
Maximum aid amount
The basic maximum amount of aid that may be granted to the applicant and affiliated undertakings may not exceed 50% of eligible costs and EUR 4 million.
What kind of entrepreneur can count on funding?
The aid is primarily available to enterprises that:
- incurred costs of purchasing electricity or natural gas in 2021 constituting no less than 3% of its production value
(production value is understood as revenue from the sale of own products, works and services ( excluding value added tax ), reduced by excise tax and increased by subsidies received for the product. The value of production sold does not include the value of products and services sold that were not produced by the applicant but were purchased from external suppliers for resale, i.e. were the subject of commercial activity); - achieved a total of at least 50% of revenue in one or more PKD subclasses included in sections B – i.e. the section on mining and quarrying or C – industrial processing (PKD codes from 5 to 33).
Examples of the above-mentioned industrial processing activities include packaging production, food production, tire production, foil production, and construction materials production, while mining activities include coal/metal ore/oil and gas extraction, and the production and processing of refined petroleum products.
What documents will be necessary?
According to the information provided, the application will need to be accompanied by, for example:
- certificates of no arrears in the payment of taxes and contributions;
- a list of accounting documents confirming the costs reported in the application, i.e. the costs of electricity and/or natural gas for the second half of 2023;
- a beneficiary report presenting the assumptions, evidence and calculations of the costs of purchasing natural gas and electricity and meeting the program conditions;
- an independent auditor’s report on the performance of an assurance service regarding the assessment of the above report;
How to understand the costs of purchasing electricity or natural gas?
It should be noted that in the program, the costs of purchasing electricity are understood as the cost of purchasing or generating electricity by an entrepreneur used for its own needs (including excise tax), excluding value added tax and additional fees resulting from electricity invoices (e.g. fees for the provision of distribution services, renewable energy fee, cogeneration fee, capacity fee).
For more information, please contact attorney-at-law Aleksandra Tomczyk.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of February 5, 2024
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