Selected Problems of the Agricultural and Forest Soil Classification Procedure in Poland Against the Background of EU and Selected Member States’ Regulations

Abstract

In Poland proper soil classification is essential in connection with the disclosure of this type of data in the land and building register. In particular, agricultural tax rates, annual fees for excluding land from agricultural production, and the correctness of allocating agricultural land for non-agricultural purposes depend on the reliability of registration data. Therefore, the aim of this study is an attempt to analyse and evaluate the procedure for carrying out soil classification specified in the provisions of generally applicable law and to draw de lege ferenda conclusions. Moreover, the relevant EU and selected member states regulations were analysed. The biggest disadvantage of the soil classification procedure is the lack of statutory regulation to determine the qualification requirements for persons applying for the right to perform this classification. A soil classifier may be any person authorized by the district governor, which may result in the risk of incorrectly carrying out classification activities in the field and determining the types of land use and their valuation classes. De lege ferenda, it is necessary to postulate an amendment to the Geodetic and Cartographic Law by specifying appropriately high qualification requirements for persons applying for authorization to carry out soil classification. There is no uniform and harmonized procedure for soil classification in the EU. Each member state applies its own rules and procedures, which are adapted to specific local conditions. There is thus a need to harmonise the procedures and methods for soil classification in order to provide a coherent EU-level framework for a sustainable use of soils.