000196441 001__ 196441
000196441 005__ 20180122235225.0
000196441 0247_ $$2Other$$aISSN 2081-6960
000196441 037__ $$a1827-2016-147305
000196441 037__ $$a1827-2016-147994
000196441 041__ $$apl
000196441 245__ $$aUlga inwestycyjna w podatku rolnym po akcesji Polski do Unii Europejskiej
000196441 246__ $$aInvestment relief in agricultural tax after Poland's accession to the European Union
000196441 260__ $$c2010-06
000196441 269__ $$a2010-06
000196441 270__ $$masuchon@up.poznan.pl$$pSuchoń,   Aneta
000196441 300__ $$a13
000196441 336__ $$aJournal Article
000196441 490__ $$aZeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego Problemy Rolnictwa Światowego / Scientific Journal Warsaw University of Life Sciences – SGGW Problems of World Agriculture
000196441 520__ $$aThe paper presents the legal issues related to the investment relief in agricultural tax. A particular attention was paid to the question of incentives for investments financed from public funds, including the EU budget. The doctrine, opinions of the Ministry of Finance, the Ministry of Agriculture and Rural Development and new rules for granting relief provided for in the amendment of the parliamentary act, which entered into force on 1 January 2009, were reviewed. Some proposals of amendments to the legal regulation of agricultural tax were put forward in conclusion. / Synopsis. Przedstawiono prawne zagadnienia związane z ulgą inwestycyjną w podatku rolnym. Szczególną uwagę poświęcono kwestii ulgi w przypadku finansowania inwestycji ze środków publicznych, w tym z budżetu unijnego. Zaprezentowano opinie doktryny, Ministerstwa Finansów, Ministra Rolnictwa i Rozwoju Wsi oraz nowe zasady przyznawania ulgi wynikające z nowelizacji ustawy o podatku rolnym, która weszła w życie z dniem 1 stycznia 2009 r. W konkluzji wysunięte zostały propozycje zmiany przepisów poświęconych podatkowi rolnemu.
000196441 542__ $$fLicense granted by Mariusz Hamulczuk (mariusz_hamulczuk@sggw.pl) on 2015-01-03T11:26:31Z (GMT):

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000196441 650__ $$aAgribusiness
000196441 650__ $$aAgricultural and Food Policy
000196441 650__ $$aAgricultural Finance
000196441 650__ $$aInternational Relations/Trade
000196441 6531_ $$aagricultural tax
000196441 6531_ $$ainvestment relief
000196441 6531_ $$apublic aid
000196441 6531_ $$aagricultural land
000196441 6531_ $$a/ podatek rolny
000196441 6531_ $$aulga inwestycyjna
000196441 6531_ $$apomoc publiczna
000196441 6531_ $$agrunty rolne
000196441 700__ $$aSuchoń, Aneta
000196441 773__ $$d2010$$jVolume 10$$kNumber 25$$o130$$q119$$tProblems of World Agriculture / Problemy Rolnictwa Światowego
000196441 8564_ $$s304443$$uhttp://ageconsearch.umn.edu/record/196441/files/2010_2_13.pdf
000196441 887__ $$ahttp://purl.umn.edu/196441
000196441 909CO $$ooai:ageconsearch.umn.edu:196441$$pGLOBAL_SET
000196441 912__ $$nSubmitted by Mariusz Hamulczuk (mariusz_hamulczuk@sggw.pl) on 2015-01-03T11:31:56Z
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  Previous issue date: 2010-06
000196441 982__ $$gProblems of World Agriculture / Problemy Rolnictwa Światowego>Volume 10, Number 25, Part 2, 2010
000196441 980__ $$a1827