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Status prawny rolnika w świetle ustawy o podatku od towarów i usług (VAT)

100%
Prymakowska A.
Studia Iuridica Agraria
|
2015
|
vol. 13
257-270
EN
The author presents the position of farmers with reference to the VAT act. As a final result of numerous changes to tax law introduced in Poland over the last 20 years, farmers gained the status of VAT taxpayers in the scope of their business activity held in agriculture. The article depicts the status and situation of VAT taxpayers and presents the tax law application in reference to agricultural business. The article describes the common definitions used in regard to agricultural tax law: flat-rate farmer, farmer products, agricultural activity, agricultural farm, forestry farm, fishing farmhouse. Special attention has been given to flat-rate tax model for farmers and the rules of VAT taxation of farmers. The article denotes the major acts and changes in the law situation introduced by: VAT Act (2000), following amendment (included changes with connection to VI Directive od European Union Council). The most recent changes have been implemented by Directive of European Union Council no. 2006/11/WE (28th of November, 2006). The purpose of the article is to present the farmers’ tax situation with reference to tax law (VAT) and to point out the issues with application of tax law, particularly with the renouncement of tax exemption under the general rules.
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Status prawny Krajowego Ośrodka Wsparcia Rolnictwa

72%
Niewiadomski A.
Studia Iuridica
|
2017
|
vol. 72
279-293
PL
The article defines the basic organizational and legal problems which apply to the agricultural law because of establishing the National Center for Agricultural Support in 2017. This agency will be a major state-owned agricultural entity not only engaged in real estate but also in some agricultural or agri-food sector activities. The initial legal analysis of the adopted solutions as a part of the action of the KOWR i.e. National Center for Agricultural Support on the trust basis has been completed. The evolution of agricultural property has lasted for at least 27 years. The described problems are its subsequent stages.
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