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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:
O potrzebie wprowadzenia do prawa polskiego pojęcia przedsiębiorstwa rolnego
About the necessity of introduction into the polish law system of the notion agricultural firm
Autorzy:
Bieluk, Jerzy
Powiązania:
https://bibliotekanauki.pl/articles/531010.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
agricultural farm
company
organized economic entity
Opis:
In Polish law there are two notions pertaining to organized economic entities – a company and an agricultural farm. The phrase agricultural farm refers to all production units based on the cultivation of agricultural land with the use of biological processes. The change of the political system and economic reforms that followed it, facilitated creation of agricultural farms of an intensive character. They are treated by the lawgiver in the same way as social farms, which do not sell their products. The author of this article aims to prove that it is indispensable to introduce into the Polish law a new notion naming an agricultural unit producing commodities for sale. Such production units should be treated in the same way as companies – they should keep their accounts, have the possibility to use the bankruptcy procedure, etc. Eventually, such a notion could give origin to a reform in agriculture concerning the tax system, social security and health system. The new notion could be treated as the first step towards this end.
Źródło:
Studia Iuridica Agraria; 2013, 11; 131-146
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Nowe zasady dziedziczenia gospodarstw rolnych po nowelizacji ustawy o kształtowaniu ustroju rolnego
New regulations pertaining to inheritance of agricultural farms under the Act on the Formation of Agricultural System, as amended
Autorzy:
Bieluk, Jerzy
Powiązania:
https://bibliotekanauki.pl/articles/953030.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
formation of agricultural system
agricultural real estate inheritance
agricultural farm
Opis:
The Act on the Termination of Sale of Real Estate Owned by the Agricultural Property Stock of the State Treasury and on the Change of Certain Acts of 14 April 2016 thoroughly amended the Act on the Formation of Agricultural System of 11 April 2003, due to the introduction of entirely new principles of agricultural land acquisition. It considerably broadened the scope of the Act’s application, incorporating into it, inter alia, acquisition of real estate resulting from inheritance or specific bequest. Limitations do not pertain to the bequeather’s close relatives or in the case of intestacy. The fulfillment of the aims of the Act can hardly be noticed in the new resolutions concerning inheritance, while the turnover in the case of the testamentary inheritance is unnecessarily complicated. Imprecise regulations of the Act do not state how and when the obligation to inform the Agency of Agricultural Real Estate about the acquisition of the real estate by inheritance should be fulfilled. Moreover, regulations concerning inheritance of stocks and shares in capital companies and rights and responsibilities in partnerships require the legislator’s intervention.
Źródło:
Studia Iuridica Agraria; 2016, 14; 75-87
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Gospodarstwo rolne jako przedmiot zapisu windykacyjnego – wybrane problemy
Agricultural farm as an item of the “specific bequest” (zapis windykacyjny) – selected issues
Autorzy:
Blajer, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/530985.pdf
Data publikacji:
2011
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
specific bequest
notarial will
agricultural farm
inheritance law
Opis:
The article discusses a wide range of issues concerning the new legal institution introduced to the Polish legal system by the bill to amend the Polish Civil Code –i.e. “specific bequest”. The bill introduced a specific bequest alongside the current ordinary bequest. The item in question – which could take the form of personalty, an alienable property right, an enterprise or agricultural farm, or usufruct or a servitude– will go to the named legatee as soon as the estate enters probate. Thanks to this new institution testator will be able to assign a specific item of his property to a specific person (heir or not). For the agricultural law doctrine the most important issue concerning the institution of specific bequest is the fact that its item can be “agricultural farm”. In this way the notion of “agricultural farm” – central institution of rural law – has been introduced to the general provisions of inheritance law and, therefore, its importance has been strongly valorized. On the other hand, however, new regulations create a great number of serious doubts and problems which can easily put in question its practical importance. These problems have been divided in the paper in two basic groups. The first group concerns so–called “technical” problems. The most important one is the question of describing the agricultural farm in the notarial will, taking into account the doctrinal postulate of its maximal specification and substantiation as well as unification of descriptions in will and in the court’s ruling confirming the rights to the item of specific bequest. This problem should be analyzed with respect to the social – economic fact that agricultural farm only very rarely is the item of the property right. Usually, it is complicated construction consisting of different items and rights which do not have to be owned by the farmer. The second group of problems examined in the article was called “political issues”. In this part of paper Author tries to prove that the institution of specific bequest does not ensure satisfactory level of protection for the agricultural farm. Firstly, this legal instrument enables unqualified heirs access to the farm. Secondly, it can provoke the unreasonable partition of the farm. Moreover, it can also occur dangerous to the economic basis of the farm, regarding the fact that legatees are severally liable for heritable debts and can be also liable to certain statutory heirs. With respect to above–mentioned arguments, the strong need of the suitable legal institution – which would facilitate the generational changes in the agricultural farms – is to be stressed.
Źródło:
Studia Iuridica Agraria; 2011, 9; 185-201
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
GLOSA do uchwały Sądu Najwyższego z dnia 22 czerwca 2017 r., III CZP 24/17
Gloss to the Supreme Court resolution of 22 June 2017, file reference number: III CZP 24/17
Autorzy:
Bieluk, Magdalena
Powiązania:
https://bibliotekanauki.pl/articles/952993.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
formation of the agricultural system
agricultural farm
close persons
disposal of agricultural property
Opis:
Article 2b of the Act on Formation of the Agricultural System of 11 April 2003 is the source of a wide range of interpretation discrepancies and practical problems. In the commented on resolution, the Supreme Court settled the issue of the sale of agricultural property by the buyer before the end of the period provided for in art. 2b para. 1 of the Act to a close person within the meaning of art. 2 point 6 of the Act, indicating that it does not require the consent of the court issued on the basis of art. 2b para. 3 of this Act. The position of the Supreme Court deserves approval. The solutions introduced so far are sufficient in the prevention of speculative risk and the restrictive interpretation of this provision would be disproportionate to the intended purpose. The resolution of the above-mentioned issue by the Supreme Court should be positively assessed, however, the wording of art. 2b of the Act is still a source of many interpretative difficulties that need to be resolved. This applies, for example, to the insufficiently clear drafting of art. 2b para. 1, an unclear interpretation of art. 2b para. 3 and the narrowed circle of close persons in the definition contained in art. 2 para. 6.
Źródło:
Studia Iuridica Agraria; 2017, 15
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Aspekty przestrzenne kształtowania ustroju rolnego
Spatial aspects in agricultural system structure formation
Autorzy:
Wierzbowski, Błażej
Powiązania:
https://bibliotekanauki.pl/articles/953035.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
planning and spatial development
agricultural system structure
agricultural farm
rural space
sustainable development
Opis:
The article presents the relations between the legislator’s activities aimed at the formation of the agricultural system structure and the instruments for the planning and spatial development of rural areas. The agricultural system may be defined as a set of internal and external legal, economic and social relations concerning the operation of agricultural farms. Among the external relations, an essential role is played by the relations resulting from the spatial situation of agricultural farms, directly associated with the use of land and other natural resources. During the interwar period these relations were structured correctly in both the constitution and statutory law. The structure of rural space was formed with due account of the interests of not only farmers, but also other users of the space, as well as the developmental needs of urban settlements. These relations were considerably disturbed during the communist era because of the concept of agriculture socialisation, which left a permanent mark on rural space. Liberalisation of agricultural property trading as of 1 October 1990 and unavailability of appropriate instruments in planning and spatial development laws supported the harmful phenomenon of rural space being used for non-agricultural purposes. Rural space shrank against the principle of sustainable development. The amendment of the Agricultural System Structure Formation Act, made on 14 April 2016, is an opportunity to bring back the proper relations between formation of the agricultural system structure and formation of the rural space structure.
Źródło:
Studia Iuridica Agraria; 2016, 14; 29-45
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Miejsce i rola działalności rolniczej w prawie rolnym
The position and the role of agricultural activities in the agricultural law
Autorzy:
Kurowska, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/953006.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
agricultural law
agricultural activities
economic activities
agricultural holding (farm)/agricultural enterprise
farmer/agricultural producer
Opis:
The author attempts to answer the essential question concerning the position and the role of a concept covering the “agricultural activities” in the agricultural law. The author’s brief comments precede the main thread of considerations regarding the position of the “agricultural activities” in the Polish legal system and just against this background she seeks an answer the question about the position and the role of the “agricultural activities” in that system. She already in the introduction assumes that the “core” of the agricultural law shall be covered by the private law, while the core of the agricultural law is agricultural activities, which are economic activities of specific type. She, referring to the doctrine and applicable jurisdiction within the scope of private law and public law, proves that similarly as in the private economic law (commercial law) the “economic activity” forms a link between concepts of the “enterprise” and the “ entrepreneur”, while in the agricultural law the “economic activities” forms a link between the concepts: the “agricultural holding (farm)/agricultural enterprise” and the “farmer/agricultural producer”. The concept of agricultural activities cannot be dealt with separately from these two specified concepts, as agricultural activities constitute the creative factor/link; the agricultural holding is established to enable the farmer/agricultural producer within its framework and with its use to undertake a particular type of economic activity to satisfy specific needs. The agricultural activities fulfils two basic functions: production and organisational, and the choice of agricultural holding components is provided in the light of the intended or performed activity, what means that the selection of relevant subjects and rights shall enable to carry on the selected agricultural activity. Moreover, this type of activity also subjects to the rules of public economic law, which in market economy systems becomes more useable to protect economic operators than merely to legitimatise economic governance of the State.
Źródło:
Studia Iuridica Agraria; 2017, 15
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Podział gospodarstwa rolnego - de lege lata i de lege ferenda
Farm division - de lege lata and de lege ferenda
Autorzy:
Mikołajczyk, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/531114.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
farm
agricultural estate
division of farm
Opis:
Agricultural law making, including the regulations of farm sales and agricultural estate sales, is a special subject in the development of new civil law codifications. The attention was concentrated on answering the question, if the definition or precise formulation of the premise conditioning the division of a farm is needed or, just the opposite; the premise should be replaced by a more open formula? The rationality of the farm division must be considered by referring to many criteria, those reflecting the current European law. The criteria should be determined by problems resulting from the profitability of agriculture, requirements of natural environment, protection of unique values of country landscape, balanced and multifunctional development of rural areas, social or educational policy. Therefore, the criteria accepting the natural farm division, in line with a modern agricultural concept tending to a development policy of rural areas, should account for the ecological, cultural, social or psychological aspect of the operation of farms, in addition to the financial, production and family aspects. The assumption of the need for functional harmonization and correlation can be effected by the law maker by the use of a general ”economically vital farm” phrase, to be made more precise in concrete circumstances, in regard to the production, financial, ecological and social properties of the division object.
Źródło:
Studia Iuridica Agraria; 2012, 10; 123-141
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
Znaczenie własności rolniczej w kształtowaniu ustroju rolnego
The importance of agricultural real estate in the development of agricultural systems
Autorzy:
Szymańska, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/531109.pdf
Data publikacji:
2011
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
agricultural production
agricultural property
right to farm
Opis:
Agricultural real estate has always been a separate element in the functional plane. While assessing the character of agricultural production systems, it is important to pay attention to land use which can be defined as an essential means of production in the agricultural sector. Regardless of economic and organizational factors, land still remains a crucial component in agricultural production, which increases the importance of agricultural real estate. The fundamental attribute of ownership, especially in agricultural property rights, is a right to farm. Agricultural real estate is associated with farming which is understood as assets of the estate and stands for property in terms of civil law. Functional separation of agricultural real estate also relates to the concept of agricultural property which is a part of farming. Agricultural real estate refers to property and constitutes a set of rights and obligations.
Źródło:
Studia Iuridica Agraria; 2011, 9; 240-253
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zmiany w strukturze obszarowej i własnościowej gospodarstw rolnych po wejściu w życie nowelizacji kodeksu cywilnego z 28 lipca 1990 r.
CHANGES IN THE STRUCTURE OF THE AREA AND OWNERSHIP OF FARMS AFTER THE ENTRY INTO FORCE OF AMENDMENTS TO THE CIVIL CODE OF JULY 28, 1990
Autorzy:
Kosmęda, Piotr Michał
Powiązania:
https://bibliotekanauki.pl/articles/530975.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
AGRICULTURAL POLICY
FARM STRUCTURE
AGRICULTURAL SYSTEM
STRUCTURAL CHANGES
Opis:
The historical turning point of the year 1989 led to fundamental changes in agricultural policy towards a free market economy and respect for private property. Liberal tendencies caused the resignation on the restrictions in trade and favouritism of the state ownership. Characteristic for the entire period of 1989–2009 was a progressive polarisation of the farms. Despite a slight annual decrease in the total number of farms, the area of the farms in two size groups: up to 2 hectares and above 20 hectares can be observed, including the biggest increase in the 30–50 hectares group. Such observation indicates that a dichotomous division into small farms, producing only to meet their own needs and organised agricultural enterprises, able to produce goods in substantial amounts existed. At the same time a slow process of concentration advanced, causing the increase of the average farm size. While the first 15 years since 1989 till 2004 could be recognised as a clear polarisation period, the last five years show a decline in the quantity of the smallest farms, up to 2 hectares shall, but still the tendency of the rising growth of the biggest farms can be noticed. It should be examined whether this process is associated only with the overall improvement of the economic situation after the year 2004, which supported the process of concentration or maybe also the consequence of the law on the formation of the agricultural system on 11th April 2003. Additionally it seems that the possibility of acceleration of the concentration processes could result from the creation opportunities for farmers in other sectors of the economy or in increasing the profitability of farming itself. Effective instrument capable of achieving this objectives are the programs carried out under the Common Agricultural Policy, althought it carries the risk of over-redistribution of resources, which can lead to a decrease in investment caused by excessive fiscal burdens needed to finance the agricultural projects. The main goal shall be the creation of large number of efficient farms capable to production and investing. This could be achieved through the implementation of mechanisms that will promote improvement of farm structure, e.g. by reducing the phenomena of unreasonable division of farms and facilitation of integration of the neighbourhood farms. As an interesting proposal must be considered a statutory pre-emptive right in favour of landowners adjacent to the property being sold as well as the exclusion of marginal agricultural land for non-agricultural purposes. The key problem seems to be the improvement the profitability of agriculture, which shall accelerate the process of concentration. Following the regulations of the Polish Constitution the family farms shall become support. Criterion for determining the existence of preferences shall be therefore the economic efficiency, regardless of the size of the area farm, included in legal regulations as a criterion of ensuring an adequate farm operating income. Such criterion could set the direction of transformations in agriculture as a whole, with particular emphasis on structural changes.
Źródło:
Studia Iuridica Agraria; 2010, 8; 69-81
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Miejsce rodzinnego gospodarstwa rolnego w obrocie rolnym (zagadnienia wybrane)
The place of a family farm in agricultural trade (selected issues)
Autorzy:
Stefańska, Krystyna
Powiązania:
https://bibliotekanauki.pl/articles/531022.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
family farm
agricultural system
agriculture
Opis:
To the concept of a family farm, constituting under article 23 of the Constitution, the basis of the agricultural system, the legislator refers in a number of legal acts. Among these laws are those that are of particular importance for the structural transformation of agriculture, and also concern trading of agricultural land. In the essay it was attempted to determine the place of a family farm in this legal regulation. Analysis carried out in this field shows there is a lot of inconsistency in enacted in this area legal regulations. The legislator refers primarily to proprietary market, builds a model of agricultural holding mainly on property law, while in the Act on forming rural system indicates that the family farm is a farm run by, for example, the leaseholder. Family farm is treated rather instrumentally to agricultural trade, rather than as a value that should be subject to special protection.
Źródło:
Studia Iuridica Agraria; 2012, 10; 92-104
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przeciwdziałanie nadmiernej koncentracji nieruchomości rolnych przy sprzedaży gruntów z Zasobu Własności Rolnej Skarbu Państwa
Some remarks on legal regulation of prevention against excessive concentration of agricultural properties in the sale of the real estate from Agricultural Property Resources Of The State Treasury
Autorzy:
Michałowski, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/531150.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
tender
family farm
agricultural property
Opis:
The main purpose of this paper is to analize few selected aspects of the article 28a of the Act on management of the agricultural properties owned by the State Treasury. It is one of the legal instruments aimed at prevention against excessive concentration of agricultural properties. Important issue is to verify opinions formulated in the legal doctrine regarding to legal sanctions associated with above mentioned regulation. Author states, that violation of that legal norm causes nullity of sale contract. There are no justified reasons to assume another concept formulated in legal doctrine. Particulary, the author disagrees that it is norm without a sanction. Paper deals also with the problem of the definition of family farm in the legal regulation of tender procedure conducted by Agricultural Property Agency. Family farm is defined in the act on formation of agrarian system and it is not necessary to create different definition exclusively for tender procedure regulation.
Źródło:
Studia Iuridica Agraria; 2012, 10; 503-512
1642-0438
Pojawia się w:
Studia Iuridica Agraria
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ochrona gospodarstwa rodzinnego – uwagi de lege lata i de lege ferenda
PROTECTION OF THE FAMILY FARM – REMARKS OF DE LEGE LATA AND DE LEGE FERENDA CHARACTER
Autorzy:
Kurowska, Teresa
Powiązania:
https://bibliotekanauki.pl/articles/531217.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Temida 2
Tematy:
AGRICULTURAL SYSTEM
FAMILY FARM
CONSTITUTION
Opis:
The subject matter of the family farm protection can and should be considered on the ground of 1) provisions of the Constitution of the Polish People’s Republic of 1997 and 2) regulations of common legislation. The first part of the article deals with the notions of the legal character of Article 23 of the Constitution, the notion of property in Article 21 whose character is of political directive and Article 64 of the Constitution whose contents are formed by the citizen’s right to property. The provision of the latter article finds its place with no conflict in the network of the Civil Code notions. Constitutional provisions related to property are concise and are formulated on two planes: subject’s right law (Article 64) and object’s law (Articles 23, 20 and 21). They allow to recognise the existence of other types of property, agricultural property among others, which requires marking its limitations and the scope of protection. The relation of the act on the creation of agricultural system to the provision of Article 23 of the Constitution as well as its other regulations is with respect to the question about the shape of property transformations in agriculture in the conditions of market economy in Poland, where the family farm would be under special protection. The answer may be negative since the act does not meet the prerequisites accepted in its preamble. In the second part of the article there was made an attempt to present legal means of the protection of the family farm de lege ferenda postulating 1) the introduction of new contents of Article 23, the correction of Article 21 ( possibly 64) of the Constitution, 2) the change (broadening) the subject of the act on the creation of agricultural system as well as determining explicitly its place in the provisions of agricultural law and joining legislative activities marked in the ‘Green Book’ in the part on agricultural property turnover, 3) considering the introduction of debt recovery provision, and 4) testamentary distribution, with the reservation of the family farm protection.
Źródło:
Studia Iuridica Agraria; 2010, 8; 14-29
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
Wyświetlanie 1-15 z 18

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