Umowa o pomocy przy zbiorach – uwarunkowania prawne i ekonomiczne
Contract for aid at harvest – legal and economic conditions

Author(s): Tomasz Bąk
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Rural and urban sociology, Law on Economics, Fiscal Politics / Budgeting, EU-Legislation
Published by: Wydawnictwo Uniwersytetu Śląskiego
Keywords: agricultural law; civil law; contract for aid at harvest; agriculture; social insurance of farmers; taxes
Summary/Abstract: In connection with the amendment of the Act on social insurance of farmers, which entered into force on May 18, 2018, a new civil law agreement was introduced to the national legal system – the agreement on harvest assistance. This agreement was to be the legislator’s response to voices coming from widely understood agricultural circles, speaking about the need to create such a contract, the specificity of which would correspond to seasonal work carried out on farms and at the same time ensure the safety of two parties to the contract – the farmer and the assistant. In this article the author presents legal aspects of the new contract in agriculture, as well as, in as synthetic manner as possible, the arguments in favour of and against the legal, tax and insurance solutions that accompany it. The study verifies the usefulness of the new contract in agricultural activity, including its suitability for the realities of the agricultural market in Poland and the expectations of those most interested in it – farmers themselves. One should not lose sight of the fact that in practice the contract is often signed by two parties, where one of them is a citizen of the Republic of Poland and the other a foreigner. This fact raises many theoretical questions, especially in the context of income taxes and the problem of double taxation.

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