http://hdl.handle.net/11320/4481 2026-06-01T15:23:45Z 2026-06-01T15:23:45Z Prymakowska, Anna http://hdl.handle.net/11320/4780 2017-10-05T23:06:20Z 2015-01-01T00:00:00Z

Tytuł: Status prawny rolnika w świetle ustawy o podatku od towarów i usług (VAT) Autorzy: Prymakowska, Anna Abstrakt: The author presents the position of farmers with reference to the VAT act. As a final result of numerous changes to tax law introduced in Poland over the last 20 years, farmers gained the status of VAT taxpayers in the scope of their business activity held in agriculture. The article depicts the status and situation of VAT taxpayers and presents the tax law application in reference to agricultural business. The article describes the common definitions used in regard to agricultural tax law: flat-rate farmer, farmer products, agricultural activity, agricultural farm, forestry farm, fishing farmhouse. Special attention has been given to flat-rate tax model for farmers and the rules of VAT taxation of farmers. The article denotes the major acts and changes in the law situation introduced by: VAT Act (2000), following amendment (included changes with connection to VI Directive od European Union Council). The most recent changes have been implemented by Directive of European Union Council no. 2006/11/WE (28th of November, 2006). The purpose of the article is to present the farmers’ tax situation with reference to tax law (VAT) and to point out the issues with application of tax law, particularly with the renouncement of tax exemption under the general rules.

2015-01-01T00:00:00Z Malik, Adam http://hdl.handle.net/11320/4779 2017-10-05T23:05:35Z 2015-01-01T00:00:00Z

Tytuł: Wybrane problemy interpretacyjne obowiązkowych ubezpieczeń rolnych Autorzy: Malik, Adam Abstrakt: This article analyses the specific problems of compulsory agricultural insurances in Polish legal system, including liability insurance of the holder of homestead, insurance for buildings included in the homestead – from fire and the other risks, and crop insurance – from random events. In particular, the author explains the meaning of selected problems of interpretation in the practical application of individual regulations. These considerations are focused on the problem of personal range and realization of the insurance requirements, duration of the insurance contracts, and analysis of the effectiveness of crop insurance regulation. In this regard, the author also reports specific de lege ferenda conclusions.

2015-01-01T00:00:00Z Lipińska, Izabela http://hdl.handle.net/11320/4778 2017-10-05T23:05:36Z 2015-01-01T00:00:00Z

Tytuł: Z prawnej problematyki stabilizacji dochodów w rolnictwie Autorzy: Lipińska, Izabela Abstrakt: The article contains an analysis of bill on The Mutual Fund Support of Agricultural Income Stabilization, recognized by EU’s legislator as one of the risk management tools. The aim of the author’s deliberations is to determined the scope of the regulation and its evaluation. The legislator of the bill does not define all necessary requirements that should be conducted in obtaining the support by the farmer. Even it allows farmer to some abuse. As the result of this bill, the new kind of levy will be imposed on him. At this stage, without the legal norms on performing even the mutual fund, it will not be possible to set up the tool.

2015-01-01T00:00:00Z Michałowski, Rafał http://hdl.handle.net/11320/4777 2017-10-05T23:05:33Z 2015-01-01T00:00:00Z

Tytuł: Uwagi o prawie pierwokupu właściciela nieruchomości rolnej graniczącej ze sprzedawaną nieruchomością rolną w ustawie o kształtowaniu ustroju rolnego z dnia 5 sierpnia 2015 r. Autorzy: Michałowski, Rafał Abstrakt: Act on the shaping of the agrarian system of 5 August 2015 provides new legal instruments limiting freedom of the contract and limiting the property right. This article deals with the proplems arising during the interpretation of the provisions of this act regarding pre – emption right of the owner of the bordering property. Individual farmer who exercises pre – emption right and acquires agricultural property is not bound to enlarge his family farm. The owner of the vended property is obliged to indicate which of his neighbours – owners of the properties bordering to his property – has the priority in pre-emption. Author also considers situation of the co-owners as the holders of the pre-emption right.

2015-01-01T00:00:00Z