Przegląd Prawa Rolnego, 2008 Nr 2 (4)

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Pojęcie działalności rolniczej w ustawach o podatku dochodowym od osób fizycznych i od osób prawnych
(Wydawnictwo Naukowe UAM, 2008) Bieluk, Jerzy
The deliberations presented in the paper focus on the definition of agricultural activity contained in the Personal and Company Income Tax Act. Polish law exempts agricultural activity from taxation, hence the importance for the tax payer of an accurate and precise definition of that activity. A detailed analysis of the above issue shows that certain formulations of the definition of agricultural activity are not only inaccurate, but often wrong. To give an example, there is no provision for the difference between breeding and raising, and mashrooms are listed as plants. It is therefore postulated that the existing definition should be redrafted, made more precise, and offer an accurate description o f activities exempted from taxation, made with regard to the existing regulations on the classification of goods and services.