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1
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Z prawnej problematyki gruntów rolnych z drzewami i gruntów leśnych jako składników gospodarstwa rolnego

100%
Suchoń A.
Studia Iuridica Agraria
|
2017
|
vol. Studia Iuridica Agraria, 2017, tom XV
EN
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).
2
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Zakres wyłączenia stosowania ustawowego prawa pierwokupu nieruchomości przysługującego gminie w odniesieniu do gruntów rolnych i leśnych

100%
Bochenek A.
Studia Prawnicze: rozprawy i materiały
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2014
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issue 1(14)
89-107
EN
The article discusses the pre-emptive right of a district. The acts of law which are the basis of the constitutional pre-emptive right of a district are presented. However, the preemptive right of a district has a number of exceptions, which are discussed at length.
3
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Problemy związane z definicją lasu w polskim systemie prawnym

72%
Bujny J., Mądry T.
Studia Prawa Publicznego
|
2017
|
issue 3 (19)
71-91
EN
The article touches upon the controversies around the defi nition of a forest contained in the provision of Article 3 of the Act of 28 September 1991 on forests, present in the doctrine as well as in judicial decisions in administrative law. The interpretation of the above provision is analysed and the views presented in the doctrine and the judicial rulings, which sometimes include contradicting arguments, are examined. In the fi rst part of the article individual elements of the defi nition of a forest have been identifi ed and the diffi culties with their interpretation that have led to the emergence of a vast number of judicial decisions and rulings delivered by administrative courts as well as the Supreme Court have been presented. The second part contains deliberations on the importance of the data included in the land and buildings register and their potential use for the classifi cation of land as a forest on the grounds of concrete administrative proceedings, including these on tax matters. In this context the normative value of the provisions of the Act of 17 May 1989: Geodetic and Cartographic Law and individual tax laws making these data binding and applicable has been examined as well. Also this latter issue generates frequently diverging opinions expressed by administrative courts. The last part of the paper contains de lege lata and de lege ferenda postulates intended to reconcile the presented controversies connected with the classifi cation of individual land as forest. The authors hope that implementation of these postulates will contribute to the unifi cation of the judiciary opinions regarding the concept of a forest and consequently will help to eliminate the existing doubts.
4
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Prawna ochrona gruntów rolnych i leśnych w procesie lokalizacji infrastruktury technicznej

72%
Leśkiewicz K.
Studia Iuridica
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2017
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vol. 72
179-194
PL
The aim of the paper is to answer the question whether the legislator provides protection of agricultural and forest land in the process of localization of technical infrastructure. The technical infrastructure has not reached the universal legal definition, but in many different legal acts there is a reference to this notion. According to the final conclusions, the protection of agricultural and forest land includes the need for localization of technical infrastructure when the technical infrastructure is the part of the composition of the normative notion of agricultural and forest land regulated by the Act on the Protection of Agricultural and Forest Land and according to the Forest Act. Technical infrastructure are an integral part of these legal concepts, although their normative borders are different. For incomprehensible reasons, the legislature does not explicitly recognize land under power lines as agricultural land, but they fall within the scope of the legal concept of the forest. However, in practice, the administrative courts in the cases of certain investments of the technical infrastructure, especially power lines, consider these facilities as not infringing the nature of agricultural land or for forestry purposes.
5
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Parametry i zasady wyceny nieruchomości leśnych w rachunkowości. Wycena drzewostanów

72%
Nemś M., Sadowska B., Szczypa P.
Zeszyty Teoretyczne Rachunkowości
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2018
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issue 96(152)
109-121
PL
Państwowe Gospodarstwo Leśne Lasy Państwowe (LP) prowadzi rachunkowość zgodnie z przepisami ustawy o rachunkowości. Ustawa ta wskazuje na parametry i zasady wyceny poszczególnych składników aktywów i pasywów. Praktyka wskazuje, że największy zasób LP, jakim są lasy, nie może być wyceniony wiarygodnie w myśl przepisów tej ustawy, co skutkuje nieujawnianiem w bilansie informacji o większości lasów. Jedynie grunty zakupione lub zamienione są wyceniane i wykazywane w ramach systemu rachunkowości. Celem opracowania jest przeprowadzenie rozważań natury teoretycznej nad możliwościami zastosowania wybranych parametrów i zasad wyceny nieruchomości leśnych, ze szczególnym uwzględnieniem drzewostanów w ramach rozwiązań dopuszczonych przez krajowe i międzynarodowe regulacje rachunkowości. Przyjęto następującą hipotezę: specyfika działalności LP oraz uregulowania ustawy o rachunkowości skłaniają do zmian w klasyfikowaniu nieruchomości leśnych, celem skutecznego doboru parametrów wyceny poszczególnych składników nieruchomości leśnych lub opracowania Krajowego Standardu Rachunkowości przeznaczonego dla gospodarki leśnej. Hipoteza została zweryfikowana pozytywnie w części dotyczącej postulatu opracowania Krajowego Standardu Rachunkowości – leśnictwo.
EN
The State Forests National Forest Holding maintains its accounting records in accordance with the Accounting Act. The law prescribes the parameters and principles of valuation of individual assets and liabilities. Practice shows that forests – the greatest resource of State Forests – cannot be measured reliably in accordance with the provisions of the above-mentioned Act, which results in non-disclosure in the balance sheet of information about most of the forests. Only the land purchased or converted is measured and reported under the accounting system. The aim of the study is to carry out a theoretical consideration of the possibilities of using selected parameters and principles of forest land valuation, with a particular focus on forest in the strict sense, in the framework of national and international accounting regulations. The following hypothesis was adopted: the specificity of State Forests operations and the provisions of the Accounting Act call for changes in the classification of wooded areas so as to achieve an effective selection of parameters for valuation of individual components of woodland or to develop a National Accounting Standard dedicated to forest management. The hypothesis was verified positively in the section on the postulate to develop a National Accounting Standard – forestry.
6
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Prawne uwarunkowania zmiany lasu na użytek rolny

72%
Leśkiewicz K.
Studia Iuridica
|
2018
|
vol. 78
254-263
PL
The subject of the paper is the legal issue of changing the forest for agricultural use regulated in art. 13 para. 2 of the Forest Act. The aim of the paper is an attempt to determine what circumstances empower the authority to issue a decision on changing the forest for agricultural use, according to the Forestry Act, and whether the issue of the said decision requires taking into account the provisions of the Act on the protection of agricultural and forest land. The decision on changing the forest for agricultural use, which may be issued on the basis of art. 13 para. 2 of the Forest Act is an administrative act of an individual sui generis. The solution contained in art. 13 para. 2 of the Forest Act does not require changing the use of forest land in the way of the local zoning plan.
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