Academic Scientific JournalsCurrent issues of the legal regime of specific economic zones in the cases of special economic zones in Poland and the free zones in Serbia
DOI:
https://doi.org/10.4467/22996834FLR.18.004.9044Keywords:
special economic zones, free zones, tax exemptions, state aid, economic development, Poland, SerbiaAbstract
The aim of this article is through comparative presentation of Polish special economic zones and Serbian free zones, paying attention to specific incentives they render in order to attract the investments and their coherence with the EU laws. These incentives include the use of various import duties and/or tax reliefs or exemptions and state aid support. Within the frames which allow the EU laws protecting market competition and based on up to date good practices in Poland and other EU member states, these zones have substantial positive impact to countries economic development, but also need further to develop innovative solutions for attraction of effective investments to their locations.
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References
Commission Regulation (EU) no. 651/2014.
Council Regulation (EU) no. 1588/2015.
Council Regulation (EU) 2015/1588 on the application of Arts. 107 and 108 of the Treaty on the Functioning of the European Union to certain categories of horizontal State aid (codification).
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Ministerstwo Rozwoju, Informacja o realizacji ustawy o specjalnych strefach ekonomicznych, stan na 31 grudnia 2015 r. (Ministry of Development, The report on special economic zones on 31 December 2015), document available on the website of the Ministry of Development, available: http://www.mr.gov.pl, last visited: 27 July 2017.
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Union Customs Code.
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