Kontrowersyjne regulacje obciążeń daninowych gospodarstw rolnych

Abstract

After the access to the European Union the subject of Polish agriculture has become one of the important points of financial politics. Harmonisation of normative regulations with European Union ones as well as with other law disciplines, especially in respect to various taxes, plays the crucial role in relation to farm liability for public levy and particularly for taxes. The notions of a farm, agriculture tax liability and the influence of its construction on other taxes are of basic importance. The controversial regulations refer not only to agriculture tax but also to other taxes concerning farms, such as property tax, VAT, income tax, civil law action tax, inheritance and donation tax. Reviewing tax liability concerning farms one can notice a tendency to treat farms in a privileged way. Unfortunately there is lack of harmonisation and sufficient precision in regulations included in various taxes. Many normative regulations should be modified or at least correlated or precisely specified.