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1

Miejsce i rola działalności rolniczej w prawie rolnym

100%

Kurowska T.

Studia Iuridica Agraria

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2017

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vol. Studia Iuridica Agraria, 2017, tom XV

EN

The author attempts to answer the essential question concerning the position and the role of a concept covering the “agricultural activities” in the agricultural law. The author’s brief comments precede the main thread of considerations regarding the position of the “agricultural activities” in the Polish legal system and just against this background she seeks an answer the question about the position and the role of the “agricultural activities” in that system. She already in the introduction assumes that the “core” of the agricultural law shall be covered by the private law, while the core of the agricultural law is agricultural activities, which are economic activities of specific type. She, referring to the doctrine and applicable jurisdiction within the scope of private law and public law, proves that similarly as in the private economic law (commercial law) the “economic activity” forms a link between concepts of the “enterprise” and the “ entrepreneur”, while in the agricultural law the “economic activities” forms a link between the concepts: the “agricultural holding (farm)/agricultural enterprise” and the “farmer/agricultural producer”. The concept of agricultural activities cannot be dealt with separately from these two specified concepts, as agricultural activities constitute the creative factor/link; the agricultural holding is established to enable the farmer/agricultural producer within its framework and with its use to undertake a particular type of economic activity to satisfy specific needs. The agricultural activities fulfils two basic functions: production and organisational, and the choice of agricultural holding components is provided in the light of the intended or performed activity, what means that the selection of relevant subjects and rights shall enable to carry on the selected agricultural activity. Moreover, this type of activity also subjects to the rules of public economic law, which in market economy systems becomes more useable to protect economic operators than merely to legitimatise economic governance of the State.

2

Legal status of direct sales of agricultural and food products in the legislation of selected EU Member States

87%

Kapała A.

Przegląd Prawa Rolnego

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2020

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issue 1(26)

65-77

PL

The purpose of the discussion presented in the article was to determine the legal status of direct sale of agricultural and food products and its place in the agricultural activity in the legislation of selected EU Member States: Poland, Italy, and France. The considerations show that each legislator has chosen a different way of determining the legal status of this activity, though with a view to a similar ratio legis, which is to support it by enabling and facilitating farmers involvement. In Polish law, “agricultural retail sale” is outside the narrow definition of agricultural activity. It is not, however, subject to the provisions of business law provided it meets the conditions specified in law. Italian law defines the status of direct sales explicitly as agricultural, situating them among connected agricultural activities carried out by the agricultural entrepreneur. The detailed criteria for its connection with the agricultural activity by nature constitute a separate special regulation. In French law, thanks to the broad definition of agricultural activity, the place of direct sale as an agricultural activity par relation which is an extension of the act of production, is defined by case-law.

IT

L’articolo si propone di stabilire lo status giuridico della vendita diretta dei prodotti agricoli e alimentari nella legislazione di alcuni Stati membri scelti, cioè in Polonia, Italia e Francia; compresa la collocazione della stessa nel settore dell'attività agricola. Le considerazioni svolte mettono in rilievo il fatto che ciascun legislatore ha scelto un modo diverso di definire lo status giuridico dell’attività in oggetto, anche se mosso da una ratio legis simile, cioè dal voler sostenerla dando agli agricoltori la possibilità di svolgerla e facilitandone lo svolgimento. Nel diritto polacco, la vendita diretta, definita come un “commercio agricolo al dettaglio”, non rientra nella definizione ristretta di attività agricola. Essa non è soggetta nemmeno al diritto economico, sempre se soddisfa le condizioni stabilite dalla legge. Il diritto italiano, invece, definisce lo status di vendita diretta come agricola in maniera esplicita, collocandola tra le attività agricole connesse, svolte da un imprenditore agricolo, e stabilendo in una regolazione specifica separata i criteri per la connessione con l'attività agricola per sua natura. Nel diritto francese, grazie ad una definizione ampia di attività agricola, il luogo della vendita diretta, in quanto attività agricola par relation, intesa come continuazione dell'atto di produzione, è specificato dalla giurisprudenza.

3

Łączenie działalności rolniczej z pozarolniczą (wymogi ewidencyjne w zakresie opodatkowania dochodu)

72%

Hajduga E.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2016

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vol. 50

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issue 1

EN

In the current legal status, the income dependent taxation rests only on farmers running a business and on farmers operating within special sectors of agricultural production. The recording requirements covering farmers shall therefore depend on whether the agricultural holding also generates income from running a business or operating within special sectors of agricultural production apart from income obtained from agricultural activities. If so, the farmer and his business partners become liable to income tax on individuals. Individual farmers who, apart from income obtained from farming, also generate income resulting from running their own businesses, and partners in civil partnerships and general partnerships can, in specific cases, still choose the form of income tax on individuals they are liable to. The choice depends, among others, on the level and type of the income earned.The purpose of the article is to present and briefly characterize the recording requirements in terms of the conducted activities (agricultural and non-agricultural) for the needs of income tax. The following basic research methods were used by the author: the subject literature and legislation analysis and critical review accompanied by formal methods including tabular and graphic description.

PL

W obecnym stanie prawnym obciążenie podatkowe, zależne od dochodu, spoczywa wyłącznie na rolnikach prowadzących działalność gospodarczą, a także na rolnikach prowadzących działy specjalne produkcji rolnej. Obowiązki ewidencyjne rolników są zatem zależne od tego, czy obok przychodów z rolnictwa gospodarstwo rolne osiąga przychody z działalności gospodarczej lub z działów specjalnych produkcji rolnej. Jeśli tak, to rolnik oraz wspólnicy stają się podatnikami podatku dochodowego od osób fizycznych. Rolnicy indywidualni, osiągający oprócz przychodów z rolnictwa także przychody z samodzielnie wykonywanej działalności gospodarczej, oraz wspólnicy spółek cywilnych i jawnych mogą w określonych przypadkach dokonać jeszcze wyboru formy opodatkowania podatkiem dochodowym od osób fizycznych. Wybór ten jest uzależniony m.in. od rozmiarów i typów uzyskiwanych przychodów.Celem artykułu jest zaprezentowanie i krótka charakterystyka wymogów ewidencyjnych w zakresie prowadzonej działalności (rolniczej i pozarolniczej) na potrzeby związane z opodatkowaniem dochodu. Podstawowymi metodami badawczymi były: metoda analizy i krytyki literatury przedmiotu i aktów prawnych oraz metody formalne, w tym metoda opisu graficznego i tabelarycznego.

4

A Commercial Law Company and the Act on the Formation of Agricultural System

58%

Bieluk J.

Studia Iuridica Lublinensia

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2017

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vol. 26

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issue 1

EN

The Polish legislator introduced a series of mechanisms limiting the possibility of turnover of agricultural real estate. The rule has been adopted that only an individual farmer may be the acquirer of farming land, which excludes e.g. a commercial law company. The Agricultural Property Agency has been equipped with several competences enabling it considerable interference with the agricultural real estate turnover. The amendment to the Act on the Formation of Agricultural System, binding since 30 April 2016, has introduced several limitations in the acquisition of agricultural real estate by companies governed by commercial law. The acquisition of agricultural real estate with the consent of the President of the Agricultural Property Agency is the only option for legal persons to acquire agricultural real estate. In practice, the above regulations considerably hinder the conduct of agricultural activities by commercial law companies. The principle of the freedom of agricultural activities entails the choice of the form of conducting of such activities. The analysed regulations do not give such freedom. The introduction of a farm company, i.e. the subject whose main activity would be of an agricultural character and which could be treated like an individual farmer, into the Polish, law might constitute a be a good solution to this problem.

PL

Polski ustawodawca wprowadził szereg mechanizmów ograniczających obrót nieruchomościami rolnymi. Wprowadzono zasadę, że tylko rolnik indywidualny może nabyć grunty rolne, co wyłącza możliwość ich nabycia m.in. przez spółki prawa handlowego. Agencja Nieruchomości Rolnych została wyposażona w szereg kompetencji pozwalających na znaczący wpływ na obrót gruntami rolnymi. Nowelizacja ustawy o kształtowaniu ustroju rolnego obowiązująca od 30 kwietnia 2016 r. wprowadziła szereg ograniczeń w nabywaniu nieruchomości rolnych przez spółki prawa handlowego. Nabycie nieruchomości rolnej za zgodą Prezesa ANR jest jedynym sposobem na uzyskanie własności nieruchomości rolnej przez osoby prawne. Powyższe regulacje w praktyce znacznie utrudniają prowadzenie działalności rolniczej przez spółki prawa handlowego. Zasada wolności działalności gospodarczej oznacza m.in. wybór formy, w jakiej można taką działalność podejmować. Kształt analizowanych przepisów takiej wolności nie daje. Być może właściwym rozwiązaniem byłoby wprowadzenie do prawa polskiego spółki rolnej, a więc podmiotu, którego głównym rodzajem działalności byłaby działalność rolnicza i który mógłby być traktowany na równi z rolnikiem indywidualnym.

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1 Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

1 Przegląd Prawa Rolnego

1 Studia Iuridica Agraria

1 Studia Iuridica Lublinensia

1 Bieluk J.

1 Hajduga E.

1 Kapała A.

1 Kurowska T.

1 2020

2 2017

1 2016

Miejsce i rola działalności rolniczej w prawie rolnym

Legal status of direct sales of agricultural and food products in the legislation of selected EU Member States

Łączenie działalności rolniczej z pozarolniczą (wymogi ewidencyjne w zakresie opodatkowania dochodu)

A Commercial Law Company and the Act on the Formation of Agricultural System