Znaczenie cywilistycznego pojęcia „gospodarstwo rolne” dla potrzeb zwolnienia z ustawy o podatku od spadków i darowizn
The relevance of the civilian concept of ‘farm’ for the purposes of exemption from the Inheritance and Gift Tax Act

Summary/Abstract: The publication is devoted to the civilian notion of “agricultural holding” from Article 55³ of the Civil Code Act of 23 April 1964 in the light of the prerequisites for exemption from Article 4(1)(1) of the Inheritance and Donation Tax Act of 28 July 1983. The authors call for the introduction of the definition of an agricultural holding from the Civil Code also in the inheritance and gift tax provisions. Otherwise, “reservations” of a legal nature with regard to the so-called legislative standards at the “interface” of the agrarian-legal aspects of the code regulation and the tax law will still remain.

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