State aid in the face of COVID-19 on the example of instruments used in Poland
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Abstract
The aim of the article is to present state aid instruments used during the COVID- 19 pandemic, as well as to describe general regulations concerning the admissibility of granting state aid, including the provisions of primary and secondary law, the jurisprudence of the Court of Justice of the European Union. In addition, the article presents of soft law regulations regarding the admissibility of state aid (Temporary framework) and describes Polish aid programs for enterprises affected by the coronavirus pandemic. At the end of the article, reference was made to the types of aid instruments used and the selection of supported sectors. Research has shown a limited use of tax instruments as well as a fairly high concentration among aid granted state aid (central government administration and government agencies). At the same time, the selection of the supported sectors was not a planned economic program.
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