Węzłowe problemy preferencji podatkowych dla grup producentów rolnych
Fundamental Issues of the Tax Preferences for the Groups of Growers

Summary/Abstract: The article touches upon the issue of the tax preferences dedicated to the groupsof growers. The author relates to an important aspect of the group of growers and theirfunctioning in Poland, that is their legal-fiscal status. The current construct of preferencesfor the group of growers has been thoroughly analysed from the legal point of viewof the two substantial taxes: corporate income tax and property tax. In order to outlinethe legal-fiscal status, the key formal/legal and organisational issues of the groups of growershave to be explained. The article discusses in detail the conditions for the implementationof corporate income tax exemptions dedicated to the groups of growers. The exemptionsrelate not only to the means of earmarking the income, but also to the tax-free EUfunds which are distributed by government agencies. Moreover, it considers preferentialexclusion of the groups of growers from the tax construction – the related parties. Theauthor also refers to the property tax exemptions of buildings and structures occupiedby a group of growers. The exemptions discussed appear to raise numerous issues in theimplementation of legislation. The situation stems from the unclear tax regulations as wellas from their limited application due to formal/legal grounds.

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