Przegląd Prawa Rolnego, 2012 Nr 1 (10)

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Spółdzielczość rolnicza w Niemczech
(Wydawnictwo Naukowe UAM, 2012) Suchoń, Aneta
The aim of the paper was to familiarise the Polish reader with cooperative agriculture and rural agriculture in Germany. First, the development of cooperative activities in Germany is presented, and next statistical data and directions of development of different activities of cooperatives are examined. Further, selected issues related to the organisation of cooperative, including its formation, organs, and rights and duties of its members are discussed, followed by a presentation of tax regulations that stimulate the development of rural agriculture in Germany. In the conclusion, the stable structure of German cooperative movement is emphasised, and so is the development of German science, the cooperation between schools of higher education and practitioners and the formation of new cooperatives in areas such as the use of renewable energy. In light of that it is postulated that Polish legislators draw on the German experience and incorporate some of Germany’s solutions in domestic laws, particularly those regulating the organisation and taxation of cooperatives.