Spółdzielnie rolników - konstrukcja prawna

Abstract

Farmers' cooperatives were introduced into Polish legislation by the Act onfar­mers' cooperatives of 4 October 2018. It is a new legal structure, thus its usefulness for the modern market economy may be assessed only in the future. In accordance with the legislator' s intentions, the act aims to strengthen the role of cooperatives in agriculture. It also responds to the needs and expectations of farmers searching for support in the process of their association and functioning in cooperatives. Numero­us incentives, mostly of a fiscal nature, are to facilitate the development of this kind of cooperatives. This may be an impulse for the development of the cooperative mo­ vement in Poland, as it is currently the case in Western European countries.