For the Polish agri-food industry the beginning of the 21 century was a time of intensive changes released by the Poland’s accession to the European Union. It was necessary to modernize plants thoroughly in order to make them competitive in both the domestic and the EU market. What has proved...

The paper presents the legal issues related to the investment relief in agricultural tax. A particular attention was paid to the question of incentives for investments financed from public funds, including the EU budget. The doctrine, opinions of the Ministry of Finance, the Ministry of...

European integration created new conditions for functioning of Polish economy. The development of rural areas and agriculture depends to a large extent on the financial support from the national budget and from the EU. This creates a chance to implement a modernisation process in agriculture and...