http://hdl.handle.net/11320/1658 2026-03-14T08:38:32Z 2026-03-14T08:38:32Z Rączka, Krzysztof http://hdl.handle.net/11320/1765 2022-07-12T06:22:35Z 2011-01-01T00:00:00Z

Tytuł: Wystąpienie Krzysztofa Rączki, Dziekana Wydziału Prawa i Administracji UW Autorzy: Rączka, Krzysztof

2011-01-01T00:00:00Z Dziekoński, Olgierd http://hdl.handle.net/11320/1764 2022-07-12T06:20:48Z 2011-01-01T00:00:00Z

Tytuł: Wystąpienie Olgierda Dziekońskiego, Sekretarza Stanu w Kancelarii Prezydenta PR Autorzy: Dziekoński, Olgierd Opis: Otwarcie sesji poświęconej prof. dr hab. Andrzejowi Stelmachowskiemu

2011-01-01T00:00:00Z Marciniuk, Konrad http://hdl.handle.net/11320/1763 2022-07-12T11:34:46Z 2011-01-01T00:00:00Z

Tytuł: Inwestycje budowlane na gruntach rolnych położonych w granicach administracyjnych miast Autorzy: Marciniuk, Konrad Abstrakt: Pursuant to the new article 5b of the Act on the protection of agricultural and afforested lands as amended on 19 December 2008 agricultural lands situated within the administrative borders of cities has been excluded from the scope of this Act. As a consequence, changing conditions of development of such agricultural lands is now subject to the planning and development Act only. Legislator settled the conflict of two values deciding that the need of protection of agricultural lands should not hinder the urbanization processes within the city limits. The article discusses regulatory environment created as a result of the mentioned amendment of the Act, presenting in particular potential threats that due to the actual lack of master plans and inefficient regulations promoting enactment thereof, large areas of undeveloped agricultural lands located within the city limits will be developed in accordance with individual planning permits, where the current planning and development Act does not provide for the precise criteria for issuing such planning permits in undeveloped areas that used to be a farmlands. So–called good neighborhood rule, which assumes continuation and duplication of already existing solutions seems to be inadequate tool to the needs of urbanization of undeveloped areas, to which agricultural lands are very often counted. The author expresses opinion that the issue of providing sufficient amount of investment areas for the city development purposes has much broader dimension and may not be limited to formal status conversion. Effective transformation of agricultural production areas into investment areas requires enactment of the local master plans determining not only possibilities of non–agricultural development of particular plots but also indicating scope and basic rules for required mergers and/or divisions of land necessary for it’s development, and regulating principles of development of technical and communication infrastructure (e.g. road system), drainage, environmental protection and other issues, which cannot be effectively addressed on the individual decisions level. The permanent solution of this problem would require deeper system changes particularly in development planning regulations.

2011-01-01T00:00:00Z Bieluk, Jerzy http://hdl.handle.net/11320/1762 2022-07-12T11:32:52Z 2011-01-01T00:00:00Z

Tytuł: Zasady zwolnienia gospodarstw rolnych z podatku od spadków i darowizn Autorzy: Bieluk, Jerzy Abstrakt: The author presents currently binding regulations pertaining to exemption of inheritance and donation of a farm from inheritance and donation taxation. Since 2007 the nearest relatives have been exempted from this taxation, yet it is still imposed on further relatives and persons not related to the donor (decedent). Yet a gratuitous transfer of the farm is free from this taxation. The author focuses on the analysis of the conditions of this exemption, pointing to the lack of precision in its application. The use of taxation definition (of Agricultural Tax Statute) for specification of the conditions of exemption causes several interpretational problems. The definition of a farm, contained in the Civil Code, would be far more appropriate, as it is adjusted to the need of turnover and precisely points to the components vital for agricultural production. In author’s opinion these components should be exempted from the inheritance and donation taxation.

2011-01-01T00:00:00Z