Current issues of the legal regime of specific eonomic zones in the cases of Special Economic Zones in Poland and the Free Zones in Serbia

Branislav Malagurski , Bartłomiej Gliniecki

Abstract

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.
Author Branislav Malagurski
Branislav Malagurski,,
-
, Bartłomiej Gliniecki (FLA / DCPIL)
Bartłomiej Gliniecki,,
- Department of Commercial and Private International Law
Journal seriesFinancial Law Review, ISSN , e-ISSN 2299-6834, (0 pkt)
Issue year2018
Vol1
No9
Pages55-68
Publication size in sheets0.65
Keywords in Englishspecial economic zones, free zones, tax exemptions, state aid, economic development, Poland, Serbia
DOIDOI:10.4467/22996834FLR.18.004.9044
URL http://www.ejournals.eu/FLR/2018/Issue-1/art/12109/
Languageen angielski
LicenseJournal (articles only); published final; Uznanie Autorstwa - Użycie Niekomercyjne - Bez utworów zależnych (CC-BY-NC-ND); with publication
Score (nominal)0
ScoreMinisterial score = 0.0, 24-10-2018, ArticleFromJournal
Ministerial score (2013-2016) = 0.0, 24-10-2018, ArticleFromJournal - czasopismo zagraniczne spoza list
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