Opodatkowanie działalności rolniczej podatkiem od towarów i usług

Abstract

In accordance with the provisions of Art. 93 and 94 of the Romę Treaty, the regulations of the EU Member States on indirect taxes are fully harmonized, as far as it is necessary for free trading of goods and services without frontier control limitations. The harmonization of value added tax regulations is of fundamental significance in the tumover of agricultural products. The most important regulation for valid Community VAT taxation system is the Sixth Council Directive 77 / 388 / EEC of 17-th May 1977 on the harmonization of the laws of Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment. The agricultural production was included in the Community value added tax system. A special simplified system of VAT assessment and collection for agricultural producers was formed, complementary to the generał system. 

The simplified Community VAT taxation system of agricultural production is construed on two basie assumptions. Firstly- the reduction of excessive complications resulting from generał principles of taxation; secondly-partial tax refund for lump-sum agricultural taxpayers of value added tax paid for the purchase of means necessary for agricultural production.

The concept of VAT taxation of agricultural activities in Polish law has evolved, a evidenced in successive statutory norms of indirect taxes. The harmonization of Polish and Community regulations, relating to the taxation of agricultural producers, was finally effected in the VAT law of 11-th March 2004. Delivery of agricultural products and agricultural services are considered as subject to value added tax, as stipulated in the Sixth Council Directive. The taxation rules are however varied. Farmers subject to special producers are named lump-sum taxpayers; other farmers are taxed according to generał rules. The taxation method, on the day when the VAT regulations is agriculture came in force, was so constructed that almost all existing agricultural producers became ex lege lump-sum taxpayers.

The VAT law proved elear inconsistencies in the definition of such elementary terms as agricultural activity, agricultural household and lump-sum farmer. The object of taxation is also not defined in conformity with the reąuirements of levy law.

As shown above, there is no fixed normative concept of treating agricultural producers as entrepreneurs, neither are their production and the production effects considered as business activity. Conseąuently, no fixed normative concept of VAT taxation has been developed.