Gospodarstwo rolne jako masa majątkowa

Abstract

Economic analysis of a farm allows to identify all basic elements of production factors which are characteristic to farms. The elements include property (predominantly land), capital, work and organization. From the legal point of view, a farm is a basic institution of agricultural law which is described by a number of definitions depending on the underlying norms for the legal regulations. On the one hand certain definitions are based on the civil law and include assets, but on the other hand the legislators use the notion of farm to define separate issues including marketing control, taxation, retirement benefits and pensions or other social welfare issues. Several basic definitions of farm may be found in Polish and European legislation. Noticeable differences between the above definitions bear significant legal implications. Therefore, the question how to define a farm becomes somewhat problematic. Several concepts and solutions are not satisfactory. However, one of them seems to be most appropriate. A farm is defined as assets of estate. This definition facilitates the security of business transactions and encourages development of business activity in agricultural sector. Trading a farm, which is an assets of estate, is in accordance with the legal regulations in force including civil law and agricultural law regulations.