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Ulga inwestycyjna w podatku rolnym po akcesji Polski do Unii Europejskiej

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  • Suchoń, Aneta

Abstract

The paper presents the legal issues related to the investment relief in agricultural tax. A particular attention was paid to the question of incentives for investments financed from public funds, including the EU budget. The doctrine, opinions of the Ministry of Finance, the Ministry of Agriculture and Rural Development and new rules for granting relief provided for in the amendment of the parliamentary act, which entered into force on 1 January 2009, were reviewed. Some proposals of amendments to the legal regulation of agricultural tax were put forward in conclusion. / Synopsis. Przedstawiono prawne zagadnienia związane z ulgą inwestycyjną w podatku rolnym. Szczególną uwagę poświęcono kwestii ulgi w przypadku finansowania inwestycji ze środków publicznych, w tym z budżetu unijnego. Zaprezentowano opinie doktryny, Ministerstwa Finansów, Ministra Rolnictwa i Rozwoju Wsi oraz nowe zasady przyznawania ulgi wynikające z nowelizacji ustawy o podatku rolnym, która weszła w życie z dniem 1 stycznia 2009 r. W konkluzji wysunięte zostały propozycje zmiany przepisów poświęconych podatkowi rolnemu.

Suggested Citation

  • Suchoń, Aneta, 2010. "Ulga inwestycyjna w podatku rolnym po akcesji Polski do Unii Europejskiej," Problems of World Agriculture / Problemy Rolnictwa Światowego, Warsaw University of Life Sciences, vol. 10(25), pages 1-13, June.
    • Handle: RePEc:ags:polpwa:196441
    DOI: 10.22004/ag.econ.196441
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