Tax explanations regarding tax "preferences" contained in the so-called Anti-crisis shields

The Ministry of Finance has published tax explanations regarding tax "preferences" contained in the so-called Anti-crisis shields.
An explanation is available here: https://www.gov.pl/web/finanse/objasnienia-podatkowe-z-21-lipca-2020-r-ws-nowych-preferencji-stosowanych-w-zwiazku-z-ponoszeniem-negatywnych-konsekwencji-ekonomicznych-z-powodu-covid-19