THE UGLY SISTER OR THE CINDERELLA: REMARKS ON THE NEW DE MINIMIS AID REGIME
2026, 110, No. 1
University of Szczecin (Szczecin, Poland)
Publication date
Publishing model
License type
Field
Discipline
Language of publication
Downloads
PDF 410 KB
Number of views:0
Number of downloads:1
Crossref citations:0
Altmetric score:0
Abstract
This article examines the recently modernised de minimis aid regime in EU State aid law, with some reference to Polish law. It highlights how the regime enables swift, decentralised public support for undertakings, particularly SMEs, while maintaining safeguards against competitive distortions. Against this background, the modernised framework introduces several notable changes, including increased financial ceilings and strengthened transparency obligations, which enhance its practical applicability. At the same time, despite its relative complexity, de minimis aid remains widely used and valued by Member States for preserving regulatory autonomy and facilitating small-scale public support. The analysis shows that the regime, often overlooked in broader State aid debates, functions as a relatively important tool, effectively balancing administrative efficiency with competition control. Nevertheless, its practical simplicity and broad application coexist with certain limitations and regulatory trade-offs, reflecting the ambivalent position of de minimis aid within EU State aid governance.
Keywords:
Bibliography
Berghofer M, ‘The New De Minimis Regulation: Enlarging the Sword of Damocles?’ (2007) 6(1) European State Aid Law Quarterly
Blicharz R, Horubski K, Pawełczyk M, ‘Prawo konkurencji w systemie publicznego prawa gospodarczego’ in Grabowski J, Kieres L, Walaszek-Pyzioł A (eds), Publiczne prawo gospodarcze. System Prawa Administracyjnego (vol 8B, 2nd edn, CH Beck 2018)
Czapiński L, Księga przysłów, sentencji i wyrazów używanych przez pisarzów polskich (Druk S. Orgelbranda Synów 1892)
Dowgier R, Wpływ regulacji dotyczących pomocy publicznej na stanowienie i stosowanie lokalnego prawa podatkowego (Temida 2 2015)
Hojnik J, ‘De Minimis Rule within the EU Internal Market Freedoms: Towards a More Mature and Legitimate Market?’ (2013) 6(1) European Journal of Legal Studies
Kaznowski A, Stasiak M, Komentarz do rozporządzenia nr 1998/2006 z dnia 15 grudnia 2 – 6 r. w sprawie stosowania art. 87 i 88 Traktatu do pomocy de minimis (2023) LEX/el.
Kogut-Jaworska M, ‘Pomoc de minimis i jej szczególna rola w systemie pomocy publicznej w Polsce’ (2016) 437 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
McMahon C, ‘Economic Effects and EU State Aid Control: Recalibrating the Impact Standards for the Identification of Aid in Article 107(1) TFEU’ (2025) 21(4) Journal of Competition Law & Economics
Nicolaides P, ‘Single Undertakings and De Minimis Aid: A Pessimistic Assessment’ (2025) 24(3) European State Aid Law Quarterly
Nitsche R, Heidhues P, ‘Study on methods to analyse the impact of State aid on competition’ (2006) 244 European Economy. Economic Papers
Nodżak A, ‘Rola i znaczenie monitorowania pomocy publicznej w sprawach dotyczących udzielania pomocy publicznej’ (2025) 21(1) Przedsiębiorczość – Edukacja
Nowak-Salles A, ‘Book Review: De Minimis Aid Under EU Law, by Ricardo Pedro (The Hague: T.M.C. Asser Press, 2022)’ (2023) 60(5) Common Market Law Review Paczkowska-Tomaszewska A, Jaros K, Winiarski K, ‘Monitoring State Aid in Poland’ (2006) 5(4) European State Aid Law Quarterly
Quigley C, European State Aid Law and Policy (and UK Subsidy Control) (4th edn, Hart Publishing 2022)
Sinnaeve A, ‘The Complexity of Simplification: The Commission’s Review of the de minimis Regulation’ (2014) 13(2) European State Aid Law Quarterly
Staviczky P, ‘Cumulation of State Aid’ (2015) 14(1) European State Aid Law Quarterly
Other articles from the issue
01.07.2026
Alf Rosscriminal responsibilitycompatibilismdeterminismfree willALF ROSS ON FREEDOM AND RESPONSIBILITY: A CRITICAL APPRAISAL
Wojciech Załuski
01.07.2026
legal interpretationintentionalismoriginalismjudicial discretionlegislative historyMISGUIDED COPYING OF ANGLO-AMERICAN PATTERNS? INTENTIONALISM AS A REASONABLE PROPOSAL FOR A CONTEMPORARY CONTINENTAL JUDGE
Paweł A Boike
01.07.2026
DSM DirectiveIPREDcopyright enforcementDigital Single Marketharmonisation of IP lawTOWARDS A HARMONISED FRAMEWORK FOR COPYRIGHT ENFORCEMENT IN THE DIGITAL SINGLE MARKET: THE INTERPLAY BETWEEN DIRECTIVE 2019/790 AND DIRECTIVE 2004/48/EC
Dominik Światkowski
Similar publications
03.02.2024
artificial conditionsCommon Agricultural Policyabuse of rightsstate aidEuropean financeagricultural lawARTIFICIAL CONDITIONS AS AN ABUSE OF RIGHTS IN PUBLIC AID FROM THE COMMON AGRICULTURAL POLICY
Adam Niewiadomski, Paweł Czechowski
29.02.2024
State aidState resourcesimputabilityadvantage criterionMarket Economy Operator TestON THE NEED FOR PER SE IMPUTABILITY OF MEASURES TO THE STATE IN EUROPEAN UNION STATE AID LAW
Jakub Kociubiński