Przegląd Prawa Rolnego, 2017 Nr 2 (21)

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Opodatkowanie przetwarzania produktów roślinnych i zwierzęcych przez rolnika
(Wydawnictwo naukowe UAM, 2017) Bieluk, Jerzy
The recent changes in the taxation of agricultural activities in Poland have excluded small-scale agricultural processing activities from personal income tax. Consequently, a farmer who produces his own cheese, jams, or sauerkraut and sells his products to con-sumers is not taxed. These changes have largely eliminated the black market activity of selling processed goods produced on individual farms. The new regulation is to be evaluated positively, as the production activity carried out using own resources and work, and in a large part from the produce grown on the farm, should be treated as an agricultural rather than economic activity.