New rules on the research and development incentive (additional deduction of costs incurred on acquiring new technologies) have been approved in Poland and will apply retroactively from 1 January 2006. Before the amendment (i.e. between 29 July 2005 and 31 December 2005), the additional cost deduction could not exceed a maximum of 30% of costs in the case of enterprises and the new technology had to be acquired from a scientific unit. Allowing the deduction of costs only in case the new technology was acquired from a scientific unit was considered state aid within the meaning of the EU regulations...