AGRICULTURAL HOLDING UNDER THE POLISH CIVIL CODE

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AGRICULTURAL HOLDING UNDER THE POLISH CIVIL CODE – SELECTED ISSUES

Journal Title: Annuals of the Administration and Law - Year 2013, Vol 1, Issue 0

Abstract

There are various definitions of the Agricultural Holding in the Polish legal system. They serve different purposes. Since the provisions of the Civil Code do not provide a strict definition as to the essence of the Agricultural Holding, various theories have been developed in that respect. A theory whereby the Agricultural Holding is treated as the assets of estate seems to be the most apt description of the essence of the Agricultural Holding under Article 55³ of the Polish Civil Code. An Agricultural Holding is a single economic unit comprising certain elements; an organised set of assets with various components. The Agricultural Holding comprises assets of estate which are related in functional terms and may vary in terms of quantity and type. There is a functional relationship among all components of the Agri cultural Holding. An Agricultural Holding as a whole is a specific form of enterprise and may be subject to a single legal act; however, when taking such a legal act it is necessary to enlist the components of the Agricultural Holding in detail. A legislative demand should be formulated so that the Agricultural Holding is included within the scope of Article 552 of the Polish Civil Code.<br/><br/>

Authors and Affiliations

Katarzyna Czerwińska-Koral

Keywords

agricultural holding assets of estate essence theory enterprise functional relationship

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EP ID EP599586
DOI -
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