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O potrzebie wprowadzenia do prawa polskiego pojęcia przedsiębiorstwa rolnego

100%
Bieluk J.
Studia Iuridica Agraria
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2013
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vol. 11
131-146
EN
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.
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Gospodarstwo rolne jako przedmiot zapisu windykacyjnego – wybrane problemy

100%
Blajer P.
Studia Iuridica Agraria
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2011
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vol. 9
185-201
EN
The article discusses a wide range of issues concerning the new legal institution introduced to the Polish legal system by the bill to amend the Polish Civil Code –i.e. “specific bequest”. The bill introduced a specific bequest alongside the current ordinary bequest. The item in question – which could take the form of personalty, an alienable property right, an enterprise or agricultural farm, or usufruct or a servitude– will go to the named legatee as soon as the estate enters probate. Thanks to this new institution testator will be able to assign a specific item of his property to a specific person (heir or not). For the agricultural law doctrine the most important issue concerning the institution of specific bequest is the fact that its item can be “agricultural farm”. In this way the notion of “agricultural farm” – central institution of rural law – has been introduced to the general provisions of inheritance law and, therefore, its importance has been strongly valorized. On the other hand, however, new regulations create a great number of serious doubts and problems which can easily put in question its practical importance. These problems have been divided in the paper in two basic groups. The first group concerns so–called “technical” problems. The most important one is the question of describing the agricultural farm in the notarial will, taking into account the doctrinal postulate of its maximal specification and substantiation as well as unification of descriptions in will and in the court’s ruling confirming the rights to the item of specific bequest. This problem should be analyzed with respect to the social – economic fact that agricultural farm only very rarely is the item of the property right. Usually, it is complicated construction consisting of different items and rights which do not have to be owned by the farmer. The second group of problems examined in the article was called “political issues”. In this part of paper Author tries to prove that the institution of specific bequest does not ensure satisfactory level of protection for the agricultural farm. Firstly, this legal instrument enables unqualified heirs access to the farm. Secondly, it can provoke the unreasonable partition of the farm. Moreover, it can also occur dangerous to the economic basis of the farm, regarding the fact that legatees are severally liable for heritable debts and can be also liable to certain statutory heirs. With respect to above–mentioned arguments, the strong need of the suitable legal institution – which would facilitate the generational changes in the agricultural farms – is to be stressed.
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Pozycja konkurencyjna polskich gospodarstw rolnych w procesie integracji i globalizacji

100%
Ziętara W.
Journal of Agribusiness and Rural Development
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2012
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issue 2(24)
297-308
EN
The aim of the article was to show the result of the research on the effectiveness and competitiveness of Polish agricultural farms. The study backed up for results from the system of collecting accountancy data agricultural farms (FADN). This data was collected from agricultural holdings with the economic size below 4, 4-8, 8-16, 16-40, 40-100 and higher than 100 ESU (European Size Unit) in 2008 and 2009. The field of ob-servation of this article included specialist cereals, oilseed and protein crops farms, specialist permanent crops farms, specialist dairying farms and specialist granivores farms. The indicators of effectiveness and competitiveness was income per FWU (Family Work Unit) and management income. The competitive specialist cereal farms have 16-40 ESU and about 100 hectare UAA (utilised agricultural area), specialist permanent crops farms have 40-100 ESU and about 7 hectare UAA and specialist dairying farm have 28 dairy cows. Moreover, the competitive specialist granivores farms have 36 cows or 400-600 tones of poultry meat from farm. The estimate number of competitive farms in 2010 equalled to two hundred twenty thousands, also their share in total number of farms under 1 hectare amounted to about 14%. The share of the farms is very low.
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Nowe zasady dziedziczenia gospodarstw rolnych po nowelizacji ustawy o kształtowaniu ustroju rolnego

100%
Bieluk J.
Studia Iuridica Agraria
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2016
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vol. 14
75-87
EN
The Act on the Termination of Sale of Real Estate Owned by the Agricultural Property Stock of the State Treasury and on the Change of Certain Acts of 14 April 2016 thoroughly amended the Act on the Formation of Agricultural System of 11 April 2003, due to the introduction of entirely new principles of agricultural land acquisition. It considerably broadened the scope of the Act’s application, incorporating into it, inter alia, acquisition of real estate resulting from inheritance or specific bequest. Limitations do not pertain to the bequeather’s close relatives or in the case of intestacy. The fulfillment of the aims of the Act can hardly be noticed in the new resolutions concerning inheritance, while the turnover in the case of the testamentary inheritance is unnecessarily complicated. Imprecise regulations of the Act do not state how and when the obligation to inform the Agency of Agricultural Real Estate about the acquisition of the real estate by inheritance should be fulfilled. Moreover, regulations concerning inheritance of stocks and shares in capital companies and rights and responsibilities in partnerships require the legislator’s intervention.
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GLOSA do uchwały Sądu Najwyższego z dnia 22 czerwca 2017 r., III CZP 24/17

100%
Bieluk M.
Studia Iuridica Agraria
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2017
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vol. Studia Iuridica Agraria, 2017, tom XV
EN
Article 2b of the Act on Formation of the Agricultural System of 11 April 2003 is the source of a wide range of interpretation discrepancies and practical problems. In the commented on resolution, the Supreme Court settled the issue of the sale of agricultural property by the buyer before the end of the period provided for in art. 2b para. 1 of the Act to a close person within the meaning of art. 2 point 6 of the Act, indicating that it does not require the consent of the court issued on the basis of art. 2b para. 3 of this Act. The position of the Supreme Court deserves approval. The solutions introduced so far are sufficient in the prevention of speculative risk and the restrictive interpretation of this provision would be disproportionate to the intended purpose. The resolution of the above-mentioned issue by the Supreme Court should be positively assessed, however, the wording of art. 2b of the Act is still a source of many interpretative difficulties that need to be resolved. This applies, for example, to the insufficiently clear drafting of art. 2b para. 1, an unclear interpretation of art. 2b para. 3 and the narrowed circle of close persons in the definition contained in art. 2 para. 6.
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Aspekty przestrzenne kształtowania ustroju rolnego

88%
Wierzbowski B.
Studia Iuridica Agraria
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2016
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vol. 14
29-45
EN
The article presents the relations between the legislator’s activities aimed at the formation of the agricultural system structure and the instruments for the planning and spatial development of rural areas. The agricultural system may be defined as a set of internal and external legal, economic and social relations concerning the operation of agricultural farms. Among the external relations, an essential role is played by the relations resulting from the spatial situation of agricultural farms, directly associated with the use of land and other natural resources. During the interwar period these relations were structured correctly in both the constitution and statutory law. The structure of rural space was formed with due account of the interests of not only farmers, but also other users of the space, as well as the developmental needs of urban settlements. These relations were considerably disturbed during the communist era because of the concept of agriculture socialisation, which left a permanent mark on rural space. Liberalisation of agricultural property trading as of 1 October 1990 and unavailability of appropriate instruments in planning and spatial development laws supported the harmful phenomenon of rural space being used for non-agricultural purposes. Rural space shrank against the principle of sustainable development. The amendment of the Agricultural System Structure Formation Act, made on 14 April 2016, is an opportunity to bring back the proper relations between formation of the agricultural system structure and formation of the rural space structure.
7
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The Right of Pre-emption of Agricultural Property and the Right of Pre-emption of Agricultural Farm

75%
Truszkiewicz Z.
Studia Iuridica Lublinensia
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2017
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vol. 26
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issue 1
EN
The application of the right of pre-emption in case of sale of agricultural farm is much more complicated than the application of the above-mentioned right in case of agricultural property. The sale of agricultural farm is complicated since the subject of sale is not one property right (as it does not exist) but many rights of access to tangible or intangible assets which form or may form the agricultural farm, however, only negotiable ones. In fact, the disposal of the whole agricultural farm is permitted only in case of universal succession, which is not always the case. However, in case of sale of agricultural farm, the right holder can exercise the right of pre-emption of sold agricultural farm and, thus, the whole negotiable assets covered by the sale contract.
PL
Stosowanie prawa pierwokupu w przypadku sprzedaży gospodarstwa rolnego jest o wiele bardziej złożone niż stosowanie prawa pierwokupu wobec nieruchomości rolnej. Sprzedaż gospodarstwa rolnego jest o tyle złożona, że przedmiotem sprzedaży nie jest jedno prawo własności do całego gospodarstwa rolnego, bo ono nie istnieje, lecz w istocie wiele praw do dóbr materialnych i niematerialnych, tworzących lub mogących tworzyć gospodarstwo rolne, ale tylko zbywalnych. Zbycie całego gospodarstwa rolnego jest w zasadzie możliwe tylko w przypadku sukcesji uniwersalnej, i to nie zawsze. Niemniej w przypadku sprzedaży gospodarstwa rolnego uprawniony może wykonać prawo pierwokupu całego sprzedawanego gospodarstwa rolnego, a więc w stosunku do wszystkich zbywalnych składników objętych umową sprzedaży.
8
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Ownership succession plainning. Study of agricultural farms in Silesian voivodeoship

63%
Brendzel-Skowera K., Dziadkiewicz M., Łukasik K.
Organizacja i Zarządzanie : kwartalnik naukowy
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2018
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vol. nr 2
19--31
EN
The problem of succession has been more and more frequent in investigations concerning the future of agricultural farms in Poland. The reducing number of inhabitants, ageing society and a declining number of new births are only some of the factors which highlight this problem. The focus of the study was on the agricultural farms in the case of accidental events such as death or serious illness that makes it impossible for the owner to make representations and sign on behalf of the business solely. These problems are critical from the standpoint of ensuring the continuous operation of the farm. The study was carried out with using a questionnaire and analysis of the independence of the Chi-square test (χ2). Most of the farmers studied think about what would happen in the case of their permanent loss of ability to manage the farm, and especially in the case of their sudden death. The opportunities for presence of other negative events such as serious illnesses seem to be neglected by those who manage agricultural farms. This is likely to be due to the psychological reluctance to think and prepare for such difficult scenarios. The study also demonstrated the lack of correlation between the size of agricultural farm and securing farmers against the accidental events. A moderate relationship was observed only at the level of general planning of the future of the agricultural farm. One of the popular forms among the owners of agricultural farms was establishment of a kind of mortis causa plenipotentiary.
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Rolnik jako twórca – prawnoautorska ochrona dzieła sztuki rolnej

63%
Księżak P.
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2018
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vol. 1
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issue 1-2
108-114
PL
Utworem w świetle prawa polskiego jest każdy przejaw działalności twórczej o indywidualnym charakterze, ustalony w jakiejkolwiek postaci, niezależnie od wartości, przeznaczenia i sposobu wyrażenia. Twórcy utworu przysługują prawa autorskie. Podobnie rozumie się przedmiot prawa autorskiego w wielu państwach. Działalność rolnicza (tj. przede wszystkim hodowla zwierząt i uprawa roślin) nie ma co do zasady charakteru twórczego, lecz stanowi zespół typowych, powtarzalnych czynności. W pewnych sytuacjach, np. w małych gospodarstwach agroturystycznych, działalność rolnika może wykazywać jednak charakter indywidualny i twórczy. Polegać to może np. na odpowiednim kształtowaniu krajobrazu czy tworzenia wyjątkowego gospodarstwa o historycznym wyglądzie. Taka twórcza działalność może podlegać prawnoautorskiej ochronie.
EN
Under Polish law, a piece of work is any manifestation of creative activity of individual nature, established in any form, regardless of its value, purpose and manner of expression. The author of a piece of work is entitled to copyright. The subject matter of copyright is similarly defined in many countries. As a rule, agricultural activity (i.e., primarily animal husbandry and plant cultivation) is not creative in nature, but constitutes a set of typical, repetitive activities. However, in certain cases, such as with small agritourism farms, the farmer’s activity may be of individual and creative nature. This may involve, for example, appropriate landscaping or creating a unique farm with historically accurate design. Such creative activity may be protected by copyright.
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Sprzedaż gruntu po jego nabyciu a prawo do zwolnienia na podstawie art. 9 pkt 2 ustawy o podatku od czynności cywilnoprawnych

63%
Gibasiewicz D.
Rejent
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2022
|
issue 10 (378)
11-24
EN
According to article 9 (2) of Act on tax on civil law transactions sale of ownership of land constituting an agricultural farm within the meaning of regulations on agricultural tax, along with trees and other plants constituting its integral part, provided that as a result of the transaction an agricultural farm will be created or extended, the area of the created or extended agricultural farm will be between 11 ha and 300 ha, and the agricultural farm will be run by the buyer for a period of at least 5 years as of the acquisition date is exempted from that tax. This article concerns the interpretation of that legal provision, namely, the possibility of recognizing as fulfilled, resulting from the above-mentioned provision, the prerequisite for the application of exemption from tax on civil law transactions for the sale of land constituting an agricultural farm, concerning the creation or enlargement of an agricultural farm as a result of the transaction, in a situation where the purchaser of the property sold part of the agricultural farm (constituting a different piece of land than that one to which the exemption was applied), maintaining an area of the agricultural farm bigger than 11 hectares. This issue is not widely explained in the literature and in judicial decisions, hence the need to take a closer look at it. Another reason for writing this article is the noticeable increase in the number of tax proceedings conducted by the tax authorities which aim to issue decisions determining the amount of the tax liability due to the disposal of the right of ownership of the land (thereby losing the right to exemption), which was part of the agricultural farm, despite the fact that this right was acquired before the transaction to which the exemption applies under Article 9(2) of Act on tax on civil law transactions.
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