Zakres przedmiotowy ulgi inwestycyjnej w podatku rolnym
The subjective scope of investment relief in the agricultural tax
The article provides a comprehensive analysis of entities eligible to take advantage of investment relief in the agricultural tax. The considerations take into account the achievements of the doctrine, jurisprudence of administrative courts, as well as interpretations of tax authorities.
Indicated in the Law on Agricultural Tax catalog of expenditures, which give the right to make use of investment relief is quite narrow and its design is outdated and not fully adapted to the new socioeconomic conditions. The terms used in the Law on Agricultural Tax are vague and ambiguous. The difficulties arise also from the practical application of the rules governing the investment relief in the agricultural tax.
In the catalog of tax reliefs, investment relief is one of the most complicated. But it is also the most important relief for both legislator and society. Farmers should also choose this relief, because it reduces tax. Above all, investment relief has the nature of a stimulant and compensates expenses. The legislator uses this relief as an incentive to farm modernization, increasing the efficiency and adapting to national and EU standards.