Ulga z tytułu klęski żywiołowej czy ulga z tytułu szkody wywołanej niekorzystnym zjawiskiem atmosferycznym – analiza problemu
Relief for natural disaster or relief for damage caused by an adverse weather event – an analysis of the problem

Summary/Abstract: The article concerns the natural disaster relief occurring in the construction of the agricultural tax. The author analysed the legitimacy of the above relief in the context of a specific character of the agricultural tax. This allowed for an assessment to be made of both the current legal provisions regulating the relief and those in force in the former state of law. On this basis, de lege ferenda conclusions were drawn.

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