Z prawnej problematyki gruntów rolnych z drzewami i gruntów leśnych jako składników gospodarstwa rolnego

Abstract

The purpose of the article is to indicate and assess the impact of the legal regulations specifying the rights and obligations of the owner of agricultural land with trees and forest land included in the farm in the context of the activity conducted on that farm and environmental protection. The issues in question are wide, therefore the article focuses primarily on the afforestation of agricultural lands. It presents the evolution of legal regulations and the rights and obligations of agricultural producers who have afforested, including the maintenance of forests. The paper refers also to the law on the protection of agricultural and forest lands. Additionally, the paper discusses the permission to remove trees from the farmland and selected regulations concerning the subject of trees in the farms in the civil code and tax laws. In the conclusions the author states that the legislator tries to support, on the one hand, the protection of the environment (e.g. enlarging the forest area, quantitative and qualitative protection of forest land) and, on the other hand, the activity of an agricultural producer in this area by means of financial instruments (financial means related to afforestation of agricultural land, tax exemptions, compensation for obligatory afforestation or shrub planting).