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Wyświetlanie 1-4 z 4
Tytuł:
Dzierżawa jako popularna instytucja prawa prywatnego w rolnictwie – uwagi historyczne, stan obecny i perspektywy rozwoju
Lease as a popular institution of private law in agriculture – historical remarks, current status and development prospects
Autorzy:
Suchoń, Aneta
Powiązania:
https://bibliotekanauki.pl/articles/2123317.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
lease
farm
agricultural land
Opis:
The lease, along with ownership, is the legal title of running and organizing farms. The purpose of the article is, first of all, to present the formation of legal regulations concerning the agricultural land lease and factors affecting this process and, secondly, to determine how the conclusion and execution of leases as a civil law institution is affected by the fact that the National Agricultural Support Center is a state legal person. The article begins with the presentation of the evolution and development of the lease regulations, referring to the Napoleon Code, the Code of Obligations of 1934 and the system of protection of small lessees in the interwar period. Then, the Author points out that since the State Land Fund was established, it has been possible to categorize the lease of agricultural land in Poland into, so-called, private and state one. Subsequently, the paper focuses on the Act of 19 October 1991 on the management of agricultural property of the Treasury, implementing regulations to this Act and the regulations of the General Director of National Agricultural Support Center. In the summary, the Author states that the lease has become an integral element of the development and evolution of agricultural law. In particular periods, political, economic and social factors influenced, to a large extent, the formation of legal regulations concerning the agricultural land lease. In comparison with the lease of private agricultural lands, the parties’ freedom to conclude an agreement for lease of real estate from the Agricultural Property Stock of the State Treasury, to determine its conditions and performance has been largely limited. Nevertheless, lease remains a civil law contract.
Źródło:
Studia Iuridica Agraria; 2018, 16; 185-202
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Problemy prawne dywersyfikacji gospodarstw rolnych w Polsce
THE ISSUE OF DIVERSIFICATION OF FARMS (AGRICULTURAL HOLDINGS) IN POLAND
Autorzy:
Stańko, Marek
Powiązania:
https://bibliotekanauki.pl/articles/531210.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
DIVERSIFICATION
LAND STRUCTURE
FARM
AGRICULTURAL ACTIVITY
Opis:
The issue of diversification of farms (agricultural holdings) is very complicated in the Polish legal system. The basic problem in this area is the lack of statutory definition in the state regulations. Due to the lack of this definition it is not possible do define clearly the purposes and directions of diversification. The indicated lack of statutory definition of diversification of agricultural holdings requires the search for the scope of this notion not only in a juridical approach but also in an economic one. On the whole, from the point of view of economic sciences diversification of farms means diversification in the structure of agricultural production as well as exploiting ground resources, capital and labour in farms for activities other than agricultural activity. It should also be added that the scale of production and incomes received from agricultural activity are determined by the condition of land resources in Polish farms, and above all, by fragmented land structure. Therefore there is no doubt that the Polish legislator should search for legal criteria for diversification which would also include the above mentioned economic parameters. The final purpose of such diversification should be the capacity to absorb the union support. In the Polish economic reality, necessity of supporting low output farms remains the main problem. This support should be based not only on the state funding but also union funding. This is a key issue for gradual change in land structure of farms. It seems essential to undertake complex activities aiming at the creation of full programme of changes in agriculture. ‘Rural’ policy of particular union states accepting legal instruments of diversification as a starting point should lead to lasting and balanced development of rural areas.
Źródło:
Studia Iuridica Agraria; 2010, 8; 150-165
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Opodatkowanie sprzedaży nieruchomości rolnych podatkiem dochodowym od osób fizycznych
PERSONAL INCOME TAX OF AGRICULTURE REAL ESTATE SALE
Autorzy:
Bieluk, Jerzy
Powiązania:
https://bibliotekanauki.pl/articles/531045.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
INCOME TAX
AGRICULTURAL LAND TURNOVER
AGRICULTURAL FARM
Opis:
Under the act on personal income tax, any income gained due to the sale of a whole or part of immovable property being a part of an agricultural farm is free from income tax. However, this rule does not concern the income from the sale of the land, which, having been sold, lost its agricultural character. The article is devoted to the analysis of prerequisites deciding about tax exemption, which is based mainly on administrative courts decisions and explanations of fiscal bodies. Both the loss of the agricultural character of the property as well as the fact that this loss occurs in connection with a sale, arouse serious doubts. Income tax exemptions on the agricultural land turnover is to be evaluated positively, yet the prerequisites of these exemptions should be more precise.
Źródło:
Studia Iuridica Agraria; 2010, 8; 81-92
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Z prawnej problematyki gruntów rolnych z drzewami i gruntów leśnych jako składników gospodarstwa rolnego
Legal problems of agricultural land with trees and forest land As components of a farm
Autorzy:
Suchoń, Aneta
Powiązania:
https://bibliotekanauki.pl/articles/952998.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
forest land
forest
farm
afforestation of agricultural land
permission to remove trees
Opis:
The purpose of the article is to indicate and assess the impact of the legal regulations specifying the rights and obligations of the owner of agricultural land with trees and forest land included in the farm in the context of the activity conducted on that farm and environmental protection. The issues in question are wide, therefore the article focuses primarily on the afforestation of agricultural lands. It presents the evolution of legal regulations and the rights and obligations of agricultural producers who have afforested, including the maintenance of forests. The paper refers also to the law on the protection of agricultural and forest lands. Additionally, the paper discusses the permission to remove trees from the farmland and selected regulations concerning the subject of trees in the farms in the civil code and tax laws. In the conclusions the author states that the legislator tries to support, on the one hand, the protection of the environment (e.g. enlarging the forest area, quantitative and qualitative protection of forest land) and, on the other hand, the activity of an agricultural producer in this area by means of financial instruments (financial means related to afforestation of agricultural land, tax exemptions, compensation for obligatory afforestation or shrub planting).
Źródło:
Studia Iuridica Agraria; 2017, 15
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-4 z 4

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