Browsing by Author "Bieluk, Jerzy"
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Item Opodatkowanie przetwarzania produktów roślinnych i zwierzęcych przez rolnika(Wydawnictwo naukowe UAM, 2017) Bieluk, JerzyThe 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.Item Pojęcie działalności rolniczej w ustawach o podatku dochodowym od osób fizycznych i od osób prawnych(Wydawnictwo Naukowe UAM, 2008) Bieluk, JerzyThe 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.Item Przeniesienie posiadania gruntów rolnych w wyniku spadkobrania a prawo do płatności(Wydawnictwo Naukowe UAM, 2008) Bieluk, Jerzy; Łobos -Kotowska, DorotaThe Act on payments within the framework of direct support schemes of 26 January 2007 deals with cases of mortis causa succession when the proceedings for granting payments are met with the death of a farmer, giving rise to procedural consequences. Direct payments in the new Member States - including Poland - cannot be transferred. Only in exceptional circumstances does the legislator allow for the shift of a person entitled to payment. Such specific situations include (a) transfer of all land within agricultural holding and (b) death of the farmer on condition that all land subject to an aid application is transferred. The aim of the paper is to determine the legal effects (both in the sphere of public and private law) caused by the death of the testator. What is also highlighted is the different legal situation of inheritors depending on the date of death of the farmer, i.e. whether it occurred before or already after the proceedings on granting payment have been accomplished. The legislator seems to have solved the issue of procedural succession in a manner that takes into account the specific character of the procedure in question and which allows for its maximum simplification. However, a few of those solutions still raise some doubts.