Przegląd Prawa Rolnego, 2008 Nr 1 (3)
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Browsing Przegląd Prawa Rolnego, 2008 Nr 1 (3) by Author "Kapała, Anna"
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Item Prawne pojęcie agroturystyki(Wydawnictwo Naukowe UAM, 2008) Kapała, AnnaPolish legislation lacks a term of "farm tourism" defined as a legal concept. The term is only described, and as such referred to, in various legal acts. In the paper an attempt is made to define farm tourism for the purposes of Polish law. The considerations presented in the paper have been based on relevant regulations binding under Italian law. A draft definition of farm tourism, its scope and contents proposed in the paper have been based on the analysis of Art. 3 of the Act on personal income tax. It has been shown that the provisions of that article practically do not differentiate between farm tourism activity and agricultural activity. The advantage of the currently binding regulations in Poland though, is the privileged position of the agricultural-complementary form of farm tourism. The authoress nevertheless postulates formulation of a legal definition of farm tourism and in corporation of the many regulations dispersed in different acts into one statute. A direct transposition, or even a mere copy, of the Italian definition of farm tourism into the Polish legal system would require a prior implementation of a concept of an agricultural entrepreneur and a broad definition of an agricultural activity that would also extend upon related activities. The proposed solution would nevertheless facilitate diversification of agricultural activities and would enable farmers to make a better multifunctional use of their holding.