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    Wyświetlanie 1-13 z 13
    Tytuł:
    O potrzebie zmian niektórych regulacji prawnych w zakresie obrotu i gospodarki gruntami rolnymi (uwagi z praktyki)
    The need for changes in some legal regulations concerning agricultural land transactions and management (comments based on experience)
    Autorzy:
    Suchoń, Aneta
    Powiązania:
    https://bibliotekanauki.pl/articles/530989.pdf
    Data publikacji:
    2013
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    agricultural land transaction
    pre–emption right
    sub–lease of agricultural land
    Opis:
    The purpose of this article is to identify the legal problems concerning agricultural land transactions and management as well as to try to solve these problems, namely to formulate de lege ferenda conclusions. First of all, the discussion focuses on the issues relating to a sub–lease of agricultural land in the context of the pre–emption right and getting the EU financial aid. Next, the paper indicates the problems concerning the pre–emption right that the lessees of municipal land have and the possibility these entities have to use tax preferences to enlarge their farms. Subsequently, the article presents the issue of building works on agricultural land which is part of the farm, especially the works done by individual farmers. The author, presenting the above problems, has tried to put forward de lege ferenda proposals, for instance granting the pre–emption right to a sub–lessee, granting tax preferences to lessees of municipal and private land in the case of enlarging the farms and the freedom to build family farms on agricultural land. In addition, the summary calls for adopting a new act on agricultural lease and for changing the scope of activity of the Agriculture Property Agency.
    Źródło:
    Studia Iuridica Agraria; 2013, 11; 163-177
    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:
    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 gospodarowania na dzierżawionych gruntach rolnych
    Legal issues of farming on leased agricultural land
    Autorzy:
    Suchoń, Aneta
    Powiązania:
    https://bibliotekanauki.pl/articles/531020.pdf
    Data publikacji:
    2011
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    agricultural land lease
    manufacturing capacity
    Agricultural Property Agency
    Opis:
    The purpose of the paper was to answer the question whether the legal regulations ensure an agricultural producer (lessee) sufficient stability in terms of farming, namely in terms of running a stable agricultural activity. According to the author of this article, this stability consists of two elements: ensuring the agricultural producer continuity of possession and enjoyment of the profits as well as guaranteeing manufacturing capacity of the subject of the agricultural lease. The article presents, among other things, the assessment of the influence of legal solutions included in Act of 16 September 2011 on changing Act on the management of agricultural property of the State Treasury on stability of the agricultural lease. It also analyzes questions relating to lease of private land and lease of land from the units of local governments. Moreover, the article focuses on the instruments protecting the manufacturing capacity of the subject of the lease, including EU regulations that make the obtaining of financial support subject to meeting numerous requirements concerning the treatments and maintaining good agricultural condition. The article also concentrates on the issues of amendments and improvements. In the final part of the article the author has stated that research has confirmed that the legal regulations do not protect farming on leased agricultural land in a sufficient way. The current legal regulations on agricultural land lease do not correspond to the requirements of present situation in Poland. Therefore, de lege ferenda proposal has been put forward to change the provisions relating to the agricultural land lease
    Źródło:
    Studia Iuridica Agraria; 2011, 9; 72-90
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Problematyka prawna ewidencji gruntów i budynków w kontekście prawidłowej klasyfikacji gruntów rolnych
    Legal issues of registry of land and buildings in the context of the correct classification of agricultural land
    Autorzy:
    Krzysztofik, Magdalena
    Powiązania:
    https://bibliotekanauki.pl/articles/953028.pdf
    Data publikacji:
    2016
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    registry of land and buildings
    agricultural land
    taxes
    zoning
    Opis:
    Among the planners and representatives of the doctrine of agricultural law is still valid discussion about the proper zoning in rural areas. One of the legal instruments affecting the development of the space is to record land and buildings. Information from the register of land and buildings are used by the public authorities in all of these procedures, for which the legislator pointed to records as the basis for decisions. A special role of registry is in the context of local taxes and the tax on goods and services. Basis for assessment of local taxes are the data contained in the register of land and buildings. This means that the tax authorities are bound by the provisions of the records. If the allotment is classified in the records as arable land, then the authority shall issue a decision on the agricultural tax. It is important to relevance and accuracy of information placed in the records. This is particularly important for taxpayers who run a farm for which the legislator has provided for lower land tax and the exemption of farm buildings situaded on the property. Before 1 April 2013, if the land and buildings of a defined area was classified as agricultural land, in the case of delivery of this area (establishment of rights, sale, exchange) is not subject to tax on goods and services. However, in connection with the amendment of article 43 paragraph 1 item 9 Act on tax on goods and services registry ceased to be a priority for the benefit of the exemption from VAT. Introduced a new solution, according to which VAT exemption is subject to the supply of undeveloped land other than land for construction is not entirely accurate, so there are always new interpretation doubts. Undoubtedly Registry of land and buildings is not a source of domestic law or a source of universally binding law. It is the official registry confirms the established facts. So it performs the function of information and technical, reflecting the data that result from certain documents. Besides, the legislature and judiciary Administrative treat the information in the register of land and buildings as an undisputed source of law.
    Źródło:
    Studia Iuridica Agraria; 2016, 14; 175-189
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zagospodarowanie terenów rolniczych w przypadku braku planu miejscowego (zagadnienia wybrane)
    Agricultural land planning in case of the absence of local development plan (selected issues)
    Autorzy:
    Bogucka, Iwona
    Powiązania:
    https://bibliotekanauki.pl/articles/531143.pdf
    Data publikacji:
    2012
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    agricultural land
    local development plan
    surface limit.
    Opis:
    Space development has, in view of limited nature of the space and persistence of its effects, axiological dimension. The regulations governing development also intervene within the range of exercising property right, what is a source of conflict of interests and what touches the issue of justice. Development of a particular space can take place under one of two competitive legal regimes. One of the regimes is established by local development plans constituting acts of local law which is commonly in force within territories covered by such the acts. In a position of the absence of a local development plan the other of the regimes, determined by rules of the law of general public order, is applied. The referred rules make the basis for giving, under the administration procedure, individual decisions on determining conditions for site development. Agricultural lands located outside administrative borders of towns, constituting arable lands of I–III class, whose contiguous area purposed for change of development classification exceeds 0.5 ha are excluded from the opportunity to obtain such a decision (a permission for development). However, the exclusion does not refer to development which fails to lose agricultural nature of a land. The courts’ decisions represent the opinion that the surface limit refers to the area which effectively is to change the way of development, not taking into consideration the land from which it was earlier parcelled out, what without doubt decreases protection level of agricultural lands. Other dissimilarity connected with determining conditions for site development of agricultural lands is departure from the statutory rule of “good neighbourhood” in case of farmstead development in farms whose surface exceeds an average farm surface area in a commune.
    Źródło:
    Studia Iuridica Agraria; 2012, 10; 142-156
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Pojęcie nieruchomości rolnej w kodeksie cywilnym i przepisach szczególnych
    The notion of agricultural property in the Civil Code and specific provisions
    Autorzy:
    Stańko, Marek
    Powiązania:
    https://bibliotekanauki.pl/articles/952992.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    agricultural property
    agricultural land/area
    manufacturing/production activities in agriculture
    spatial/land use planning
    agricultural system
    Opis:
    The legal structure of agricultural property has been the subject of discussion in the doctrine of agricultural law and the matter of numerous court decisions. This issue, however, still raises a lot of controversies. The problem occurs in the Civil Code regulation itself (art. 461 of the Civil Code), in which the concepts of agricultural real estate and agricultural land were wrongly identified. It should be clearly indicated that only agricultural property is a category of ownership, while this attribute does not refer to the notion of agricultural land. It should also be noted that there is no criterion of area in the Code definition of agricultural real estate. From such a perspective, it is difficult to reconcile the possibility of conducting manufacturing activity in agriculture with the use of any agricultural property regardless of its area. Besides, the weakness of the spatial planning system makes the determination of the nature of property, in particular when it loses its agricultural character, a very complicated process. Despite the mentioned shortcomings of the legal regulation, the Code definition of agricultural property should be universal and common. However, modifications of this definition introduced in specific provisions make use of multiple regulations dysfunctional.
    Źródło:
    Studia Iuridica Agraria; 2017, 15
    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
    Tytuł:
    Dział spadku obejmującego gospodarstwo rolne w świetle przepisów ustawy o kształtowaniu ustroju rolnego
    Division of inheritance comprising a farm in the light of the provisions of the act on the Formation of Agricultural System
    Autorzy:
    Bieluk, Jerzy
    Powiązania:
    https://bibliotekanauki.pl/articles/952990.pdf
    Data publikacji:
    2017
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    shaping of agricultural system
    agricultural real estate
    The National Center for Support of Agriculture
    agricultural land turnover
    division of inheritance
    Opis:
    The Polish legislator introduced a series of mechanisms limiting the possibility of turnover of agricultural real estate. The amendment to the Act on the Formation of Agricultural System, binding since 30 April 2016, has introduced several limitations in the acquisition of agricultural real estate. The rule has been adopted that only an individual farmer may be the acquirer of farming land, which excludes e.g. a commercial law company. These limitations also apply to the division of inheritance. The acquisition by relatives is not subject to the restrictions contained in the discussed regulation, but the inheritance by non-relatives is only possible under the statutory requirements. In the division of inheritance, the estate may be acquired by an individual farmer, or by other subjects who obtained the approval of the President of the National Center for Support of Agriculture. The inclusion of the above clauses in the inheritance section is not understandable and does not serve any purposes defined in the preamble to the law. It unnecessarily complicates the turnover. Fortunately, the most common divisions of inheritance, i.e. those in which relatives participate, are excluded from these constraints.
    Źródło:
    Studia Iuridica Agraria; 2017, 15
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zadania samorządu terytorialnego w zakresie prawnej ochrony powierzchni ziemi
    Local government tasks in the range of legal soil protection
    Autorzy:
    Król, Monika A.
    Powiązania:
    https://bibliotekanauki.pl/articles/2123304.pdf
    Data publikacji:
    2018
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    local government tasks
    soil protection
    agricultural and forest land protection
    principle of subsidiarity
    principle of public interest
    Opis:
    The soil, and in particular agricultural and forest land, is the basic natural resource, conditioning all other existing resources. Protection of that resource and its functions has been delegated to both government and local government authorities. The aim of this research is to analyze tasks and competences entrusted to local government units in solving issues related to soil protection and identifing and evaluating the adopted criteria for protective tasks division between three levels of the local government.
    Źródło:
    Studia Iuridica Agraria; 2018, 16; 91-115
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Z prawnej problematyki wspólnot gruntowych
    Legal issues of joint land properties
    Autorzy:
    Lipińska, Izabela
    Powiązania:
    https://bibliotekanauki.pl/articles/531196.pdf
    Data publikacji:
    2011
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    joint land property
    partnership,
    agricultural holding
    Opis:
    The joint land properties belong to the dwellers of a given commune. Their land covers almost 100 thousands ha. They have a long history, but from the legal side, they were established in 1963. Since then, the basis legislation has not change much, unlike the political, social and economic situation in Poland. Nowadays, the joint land properties quit often are run against the law, many of them have not established the proper partnerships and do not act in required way. Thus the legislator has made an attempt to change such a situation. The article attempts to analyze the suggested changes in the legislation. It considers both the proposal of their elimination and as well as their maintenance with some legal modifications. Those aspects are analyze from their historical, practical and legal points of view.
    Źródło:
    Studia Iuridica Agraria; 2011, 9; 202-217
    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:
    Agencja Nieruchomości Rolnych jako powiernik Skarbu Państwa
    Agricultural Property Agency – trustee of the State Treasury
    Autorzy:
    Bartkowska, Barbara
    Nawrocki, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/531166.pdf
    Data publikacji:
    2011
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Temida 2
    Tematy:
    trust
    State Land Fund
    Agricultural Property Agency
    Opis:
    On 1st January 1992, the Act on management of agricultural land owned by the State Treasury of 19th October 1991 (hereinafter referred to as the Act) came into effect, which introduced new legal regulations concerning the principles of management of property owned by the State Treasury with reference to agricultural land and other kinds of real estate as well as property left after liquidation of state agricultural enterprises (Polish: państwowe przedsiębiorstwo gospodarki rolnej; hereinafter referred to as ppgr), real estates which on the day of the Act’s coming into effect were under management of state organisational units as well as real estate in perpetual usufruct by natural and legal persons; in usufruct or beneficial estate by natural persons, legal persons and other organisational units; in the State Land Fund. With this Act the process of changes in the structure of ownership of agricultural real estate began, real estate that had been taken over to the benefit of the State Treasury on grounds of the decree on agricultural reform of 6th September 1944, as well as on grounds of other legal titles (e.g. in exchange for allowance or retirement pension, or taken over by the state by way of other titles on grounds of later legal acts). In order to accomplish the goal of introducing changes in the structure of ownership of agricultural real estate by virtue of the Act of 19th October 1991, the Agricultural Property of the State Treasury Agency was established. The Agency was invested with attributes of a state–owned legal person, which the State Treasury in accordance with art. 5 of the Act entrusted with exercising ownership rights and other property rights to the benefit of the State Treasury in relation to the aforementioned property. As a consequence whereof, on the day of the Act’s coming into effect, i.e. on 1st January 1992, the Agency entered into possession of elements of property of the State Treasury it was entrusted with (above all property left after liquidation of state agricultural enterprises), and exercises on its own behalf the rights and obligations related to them towards third parties, as well as on its own behalf exercises public law liabilities related to these elements, and liabilities resulting from administrative decisions. The Agency also inherited the liabilities of ppgr, what is to be considered an exception to the principle voiced in the Civil Code that state–owned legal persons are not responsible for the liabilities of the State Treasury. Thus the Act on management of agricultural land owned by the State Treasury, being a unique legal instrument, modifies the ruling of art. 40 § 1 of the Civil Code. The Agency is only a trust institution of the State Treasury, an institution which is the administrator of the right the State Treasury is entitled to. In no way is the Agency entitled to property rights in relation to property entrusted to it, whereas the State Treasury in no way ceases to hold ownership of the property entrusted to the Agency. However, one has to assume that the Agency is entitled, in relation to the property entrusted to it, to any and all rights listed in art. 140 of the Civil Code. The activity of the Agency as trustee constitutes, in a sense, a statutory specification of tasks of the administrative body that the Ministry of Agriculture and Rural Development is. However, describing the Agency as a unique state–owned legal person seems most appropriate, a state–owned legal person executing statutory and public administration tasks, including appointed to it public administration functions. Executing the tasks imposed on it by the legislators, the Agency not only makes use of civil law, but also of administrative law mechanisms.
    Źródło:
    Studia Iuridica Agraria; 2011, 9; 13-19
    1642-0438
    Pojawia się w:
    Studia Iuridica Agraria
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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