O potrzebie wprowadzenia do prawa polskiego pojęcia przedsiębiorstwa rolnego

Abstract

In Polish law there are two notions pertaining to organized economic entities – "a company and an agricultural farm". The phrase "agricultural farm" refers to all production units based on the cultivation of agricultural land with the use of biological processes. The change of the political system and economic reforms that followed it, facilitated creation of agricultural farms of an intensive character. They are treated by the lawgiver in the same way as social farms, which do not sell their products. The author of this article aims to prove that it is indispensable to introduce into the Polish law a new notion naming an agricultural unit producing commodities for sale. Such production units should be treated in the same way as companies – they should keep their accounts, have the possibility to use the bankruptcy procedure, etc. Eventually, such a notion could give origin to a reform in agriculture concerning the tax system, social security and health system. The new notion could be treated as the first step towards this end.