Legal aspects of provision de minimis state aid to subjects of entrepreneurship

Abstract

Background. The article raises the problem of providing de minimis aidand monitoring it, which is much widespread within the framework of the national systemof state aid. At the same time, in Ukraine, there is currently no clear legal regulation of theprovision of de minimis aid and an ineffective mechanism for its ex-post control is in place, which hasa discretionary character for state aid providers in terms of accounting for deminimis aid.
Analysis of recent research and publications. The solution of this problem is takenby such scholars as: O. Bakalinskaya, O. Lillemaye, T. Nekrasova, S. Onischenko and others.
The aim of the article is to study the aspects of the provision and control of de minimis state aid in order to create the theoretical basis for solving current problems in the field of state aid.
Materials and methods. When writing a scientific article, a collection of general scientific and special methods of scientific knowledge is used: abstraction, deduction, analysis, synthesis, logical-legal, sociological, etc. The acts of the current legislation, scientific-legal publications, etc. form the empirical basis of labor.
Results. The analysis of the current Law of Ukraine «On State Aid to undertakings» as well as secondary legislation in this area, testifies to the lack of regulatory regulation in providing de minimis aid, as well as the non-compliance of its monitoring mechanism with the EU acquis.
Conclusion. The ways of solving this problem are proposed, which should ensurea unified approach to legal regulation and effective control over the provision of de minimis aid.