Key Benefits:
ACT
of 15 November 1984
o Agricultural tax
Chapter 1
General provisions
Article 1. [ Substantive Scope] [ 1] The agricultural tax shall be subject to land classified in the land and buildings records as agricultural land, with the exception of the land seized for the pursuit of economic activities other than agricultural activities.
Article 2. [ Agricultural holding, agricultural activities-definitions] 1. The area of land referred to in Article shall be considered to be an agricultural holding. 1, of a total area exceeding 1 ha or 1 ha of conversion, owned or held by a natural person, a legal person or an organisational unit, including a company, which does not have legal personality.
2. The agricultural activity is considered to be of plant and animal production, including the production of seed, nursery, breeding and reproductive production, vegetable production, ornamental plants, cultivated mushrooms, orchards, breeding and production breeding material of animals, birds and commercial insects, animal production of the industrial type of ferries and rearing and breeding of fish.
Article 3. [ Taxable Persons of Agricultural Tax] 1. The subatters of the agricultural tax are natural persons, legal persons, organizational units, including companies, not having legal personality, being:
1) the owners of the land, subject to the paragraph. 2;
2. spontaneous land holders;
3) users of perpetrative land;
4) land-holders, owned by the State Treasury or local government units, if the possession:
a) results from the contract concluded with the owner, with Agricultural Property Agency [ 2] or from any other legal title, or
(b) is without a legal title, with the exception of land falling within the State Treasury of the State Treasury or in the management of State Forests; in this case, the taxable persons shall be the bodies of the State concerned. Agricultural Real Estate Agency [ 3] and the State Forests.
2. If the land is in the possession of the spontaneous, the tax obligation in respect of the agricultural tax on the sponge of the sponge.
3. If the land of the agricultural holding was wholly or partially leased under an agreement concluded in accordance with the provisions on social insurance of farmers or provisions concerning the acquisition of structural pensions, the tax taxable person The tenant is a tenant.
4. If the land of the agricultural holding has been transferred to a production cooperative as a land contribution, the agricultural tax taxable person is a production cooperative.
5. If the land referred to in art is concerned 1, they are co-owned or held by two or more entities, they constitute a separate subject of taxation of the agricultural tax and the obligation to tax a pregnancy jointly and severally on all the co-owners (holders), subject to the paragraph. 6.
6. If the land referred to in paragraph 5, they constitute an agricultural holding, the obligation to tax a pregnancy on that person who is a co-owner (holder), which the holding carries out in its entirety.
Article 3a. [ Tax Obligation-exemption] The tax obligation referred to in Article 3, not applicable:
1) The Treasury;
2) municipalities.
Article 3b. [ Provincial Seisinks] Tasks of the voivodship purse referred to in art. 5 par. 2 and Art. 13b par. 2, they are tasks in the scope of government administration.
Chapter 2
Rules for determining the tax
Article 4. [ Taxable Base] (1) The taxable amount of the agricultural tax shall be:
1. for the land of agricultural holdings-the number of hectares of conversion determined on the basis of the area, types and classes of agricultural land resulting from the land and buildings records and the advance payment to the tax district;
2) for other land-the number of hectares resulting from the land and buildings filings.
2. (repealed).
3. (repealed).
4. The 4 fiscal districts, which include municipalities and cities, depending on economic and production conditions.
5. The following conversion of agricultural area shall be established:
| Types of agricultural land: Orne land |
Meadows and pastures |
|||||||
| Fiscal districts |
AND |
II |
III |
IV |
AND |
II |
III |
IV |
| Grassland classes |
Converters |
|||||||
| AND |
1.95 |
1.80 |
1.65 |
1.45 |
1.75 |
1.60 |
1.45 |
1.35 |
| II |
1.80 |
1.65 |
1.50 |
1.35 |
1.45 |
1.35 |
1.25 |
1.10 |
| IIIa |
1.65 |
1.50 |
1.40 |
1.25 |
|
|
|
|
| III |
|
|
|
|
1.25 |
1.15 |
1.05 |
0.95 |
| IIIb |
1.35 |
1.25 |
1.15 |
1.00 |
|
|
|
|
| IVa |
1.10 |
1.00 |
0.90 |
0.80 |
|
|
|
|
| IV |
|
|
|
|
0.75 |
0.70 |
0.60 |
0.55 |
| IVb |
0.80 |
0.75 |
0.65 |
0.60 |
|
|
|
|
| V |
0.35 |
0.30 |
0.25 |
0.20 |
0.20 |
0.20 |
0.15 |
0.15 |
| VI |
0.20 |
0.15 |
0.10 |
0.05 |
0.15 |
0.15 |
0.10 |
0.05 |
6. The sady shall be converted into the conversion hectares according to the conversion rates specified in the paragraph. 5 for arable land, except that for Class III and IV orchards, the conversion factors for class IIIa and IVa shall be used accordingly.
7. [ 4] The land under the rates, the arable land and the bushes on the agricultural area, the land under the ditches and the agricultural land built-irrespective of the tax district's advance-shall be converted into the conversion hectares according to the following conversion factors:
1) 1 ha of land under the stakes of salmon, trout, Danube, smoke and trout, and agricultural land of built-up-1 ha of conversion;
2) 1 ha of land under the rates of restocking of other species of fish, land under non-restocking rates, docked and clotted land on agricultural land and land under ditches-0.20 ha of conversion.
8. [ 5] (repealed).
9. [ 6] If an agricultural area cannot be determined on the basis of the paragraph. 5-7, it is assumed that 1 ha physical corresponds to 1 ha of conversion.
Article 5. [ Delegations] 1. The Minister for Public Finance, in agreement with the Minister for Agriculture and the Minister for Rural Development, and after consulting the National Council of the Agricultural Chambers, shall, by way of regulation, include any municipality, the city and the city district to one of the four fiscal districts, guided by the criteria set out in art. 4 par. 4.
2. The Sejmik of the voivodship at the request of the municipal council may, after seeking the opinion of the agricultural chamber, in specific, economically justified cases, to include certain municipalities to another tax district than specified in the regulation referred to in the paragraph. 1, however, this shall not result in a reduction in the number of hectares of conversion for that voivodship by more than 1,5%.
3. The municipal council, after consulting the agricultural chamber, may, in specific economically justified cases, include certain villages in the tax district other than the one defined for the municipality, on the basis of the authorisations included in the paragraph. 1 and 2, however, this may not result in a reduction of more than 1,5% of the number of hectares of conversion for that municipality.
Article 6. [ Amount of agricultural tax] 1. The agricultural tax for the fiscal year shall be:
1) from 1 ha of the conversion of land referred to in art. 4 par. 1 point 1-the monetary equivalent of 2,5 q rye,
2) from 1 ha of land referred to in art. 4 par. 1 point 2-cash equivalent 5 q rye
-calculated according to the average buying-in price for the 11 quarters preceding the quarter preceding the tax year.
2. The average buying-in price of the rye referred to in paragraph 2. 1, shall be determined on the basis of the message of the President of the Central Statistical Office, announced in the Official Journal of the Republic of Poland "Monitor Polski", by the deadline of 20 October of the year preceding the tax year.
3. the municipalities ' council shall be entitled to reduce the buying-in prices referred to in paragraph 1 2, taken as a basis for calculating the agricultural tax in the area of the municipality.
Article 6a. [ Obligation of Taxation] 1. The tax obligation arises from the first day of the month following the month in which the circumstances justifying the creation of this obligation arose.
2. The tax obligation shall expire on the last day of the month in which the circumstances justifying the obligation ceased to exist.
3. Where the tax obligation arose or has expired during the year, the agricultural tax for that year shall be determined in proportion to the number of months in which that duty existed.
(4) If, during the course of the fiscal year, the land of the holding has been seized for carrying out other economic activities than or after the cessation of activities of the agricultural activity, agricultural activities have been reinstated on those land or from the other reasons for their area have been reduced or increased, the amount of agricultural tax due being reduced or increased, starting from the first day of the month following the month in which the change occurred.
4a. The tax authorities competent in matters of agricultural tax are the mayor (mayor, president of the city).
5. Natural persons, subject to the paragraph. 10, they are obliged to submit to the competent tax authority information on the land, drawn up on the forms according to the prescribed formula, within 14 days from the date of the existence of the circumstances justifying the creation or termination of the tax obligation in the scope of the agricultural tax, or the existence of the changes referred to in paragraph 1. 4.
6. Agricultural tax on a tax year from natural persons, subject to the paragraph. 10, determine, by decision, the tax authority competent due to the place of the land location. The tax is payable in proportional instalations until the duration of the tax liability by the dates until 15 March, 15 May, 15 September and 15 November of the tax year.
6a. [ 7] The procedure shall not be initiated and the proceedings initiated shall not be initiated if the tax liability for the fiscal year in question does not exceed, as at 1 January of the tax year, the lowest cost of delivery on the domestic market of the consignment. recommended for confirmation of receipt by the designated operator within the meaning of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529). In that case, the decision to die shall be left in the file and the authority shall be bound by it at the time of issue. To change the decision of the deceased procedure of the article. 254 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2015 items 613, 699 and 978) shall apply mutatis mutandis.
(7) If, during the course of the fiscal year, there has been an extinction of the tax obligation in the agricultural tax or the changes referred to in paragraph 1 have occurred, 4, the tax authority shall amend the decision under which this tax has been fixed.
8. Legal persons, organizational units, including companies, not having legal personality, organizational units Agricultural Real Estate Agency [ 8] As well as the organizational units of the State Forests are required:
1. to submit, by 15 January, the tax authority competent for the place where the land is located, declarations on the agricultural tax for the fiscal year in question, drawn up on the form according to the formula set, and if the tax obligation arose after that date, within 14 days following the date on which the circumstances justifying that obligation arise;
(2) amend the declarations accordingly, in the event of the existence of the amendments referred to in paragraph 1. 4, within 14 days from the date of the change;
3) to pay in instal-rate instalations to the duration of the tax obligation calculated in the declaration of the agricultural tax on the account of the budget of the competent communes by the dates until 15 March, 15 May, 15 September and 15 November.
9. The obligation to submit information on land and the declaration on the agricultural tax referred to in paragraph. 5 and para. Article 8 (1) also applies to taxable persons who benefit from exemptions and reliefs under the provisions of the Act.
10. If the land is co-owned or held by natural persons and legal persons, organizational units, including companies, without legal personality, the natural persons shall submit a declaration for the agricultural tax and pay for the a tax on the rules of the legal person.
10a. [ 9] Where the amount of tax does not exceed 100 PLN, the tax shall be payable once at the time of payment of the first instalment.
11. The municipal council shall specify, by way of a resolution, the models of the forms referred to in paragraph. 5 and para. 8 point 1. The form will contain data on the subject and subject of taxation, necessary for the dimension and collection of the agricultural tax.
12. The municipal council may determine, by way of resolution, the conditions and the mode for the submission of land information and the declaration on the agricultural tax by means of electronic communication, in particular:
1) their electronic format and the layout of information and links between them in accordance with the regulations on the informatization of the activities of entities performing public tasks;
2. the manner in which they are sent by means of electronic means of communication;
3) the types of electronic signature to which they should be affixed.
13. The municipal council in the resolution referred to in the paragraph. 12, shall take into account in particular:
1) the scope of the data contained in the patterns defined by the resolution of the municipal council on the designs of information on land and declarations on agricultural tax and the need to provide them with an electronic signature;
2) the need to ensure the safety, reliability and undeniability of the data contained in the information on land and declarations on agricultural tax and the need to protect them from unauthorised access;
3) the limits of the amount of the tax liability, the amount of overpayment or the tax refund resulting from the declaration on the agricultural tax, as well as the requirements for the particular types of electronic signatures specified in the regulations on electronic signature, in In particular, verification of electronic signature and time-marking.
14. The certification by the tax authority of the submission of information on the land or the declaration for the agricultural tax by means of electronic communication shall be carried out in accordance with the regulations on computerisation of the activities of entities carrying out public tasks.
Article 6b. [ Levy on an agricultural tax on the way of an incar] The municipal council may manage the collection of the agricultural tax on natural persons by means of an insinuation and specify the incence and the amount of the remuneration for the inkaso.
Article 6c. [ Total Cash Obligation-Payment Order] 1. Natural persons who are subject to a tax obligation in respect of the agricultural tax and, at the same time, in respect of property tax or forestry tax on taxable items situated in the same commune, the amount of the tax payable the tax liability levied in the form of the total monetary obligation shall be determined by the tax authority in a single decision (the payment order), subject to paragraph (a). 2. The provisions of Article 4 6a par. 6a and 10a shall apply mutatis mutandis. [ 10]
2. The total pecuniary obligation receivable from the taxable items of co-ownership or held by two or more natural persons shall be determined in a separate decision (the payment order), which shall be issued on any of the co-owners (holders). If an agricultural holding operates in its entirety one of those persons, the payment order shall be issued to that person.
Chapter 3
(repealed)
Article 7. (repealed).
Article 8. (repealed).
Article 9. (repealed).
Article 10. (repealed).
Article 11. (repealed).
Chapter 4
Exemptions and tax credits
Article 12. [ Tax Exemptions] 1. Release of the agricultural tax:
1. the agricultural area of Class V, VI and VIz, and the well-established and bthroated land established on the agricultural area;
2) land located in the paway of the border road;
3) arable land, meadows and pastures covered by melioration-in the year in which crops were destroyed as a result of drainage works;
4. land intended for the creation of a new agricultural holding or an increase already existing to an area not exceeding 100 ha:
(a) which is the subject of ownership or of the right of perpetual ususo acquired by means of a contract of sale,
(b) which is the subject of an agreement on land for perpetual use,
(c) the treasury of the State Treasury, which is part of the permanent development of the State Treasury;
(5) the land of non-utilised agricultural holdings, for a period of five years from the following year after the completion of the use of the land;
(6) agricultural holdings obtained by means of exchange or merits, for 1 year following the year in which the land was replaced or merged;
7. land of agricultural holdings on which agricultural production ceases, except that the exemption may cover not more than 20% of the agricultural area of the agricultural holding, but not more than 10 hectares, for a period of not more than 3 years, in relation to these same land;
8) ecological grassland;
9) land seized by water reservoirs serving to supply the population with water;
10) land under flood-floods and land located in the interrams;
11) land entered in the register of monuments, subject to their management and maintenance in accordance with the provisions on the protection of monuments and the care of the monuments;
12. land constituting the parcels of the members of agricultural production cooperatives who:
(a) have reached the retirement age,
(b) are the invalids included in the I or II of the group,
(c) are handicapped with a significant or moderate degree of disability,
(d) are wholly incapable of working in an agricultural holding or unable to live independently;
13) land located on the grounds of the family parcel garden, with the exception of those held by entities other than the parcels or garden associations within the meaning of the Act of 13 December 2013. about family horticultural gardens (Dz. U. of 2014 items 40).
2. From the agricultural tax, the following shall also be released:
1) [ 11] institutions; the exemption does not apply to land transferred to entities other than universities;
(2) public and non-public organisational units covered by the education system and their bodies, in the area of land seized for educational activities;
3) scientific institutes and auxiliary scientific units of the Polish Academy of Sciences, in relation to the land, which are necessary to carry out the tasks referred to in art. 2 of the Act of 30 April 2010. o Polish Academy of Sciences (Dz. U. Nr 96, pos. 619, of 2011 Nr 84, pos. 455 and 2013 items 675);
4. presenters of sheltered work establishments fulfilling the condition referred to in art. 28 para. 1 point 1 lit. b of the Act of 27 August 1997. about professional and social rehabilitation and employment of people with disabilities (Dz. U. of 2011 r. Nr 127, pos. 721, of late. (m), or professional activity, in the area of land declared in the wojewater, if the notification was confirmed by a decision on the granting of a status of a protected or occupational activity plant or a certificate of occupation, or an attestation-seized on the establishment of this facility, except in the case of land owned by a subsidiary of non-performing sheltered undertakings fulfilling the condition referred to in Article 4 (1) of Regulation (c) and (c) of the Regulation 28 para. 1 point 1 lit. b of the Act of 27 August 1997. of professional and social rehabilitation and employment of disabled persons or establishments of professional activity;
5) research institutes;
(5a) Entrepreneurs with a status of research and development centre under the rules of certain forms of support for innovative activities, in relation to the subject matter of taxation used for the purposes of research and work carried out development;
6) (repealed).
3. The period of exemption referred to in paragraph. 1 point 4, shall be 5 years from the first day of the month following the month in which the land sale or perpetual usuup contract is concluded, the right of perpetual usuup of land has been established or land in permanent management has been extended. by contract.
4. If the taxable person acquires or covers land with a surface area of less than 100 ha, the exemption referred to in paragraph shall be provided. Article 1 (4) shall apply to land successively purchased or to be managed in a sustainable way up to a maximum of 100 ha.
5. In the event of the acquisition of the land from the individual owners of agricultural holdings, the exemption shall not apply if the purchaser is a spouse, a relative in a straight line or his spouse, stepson, son-in-law or a daughter-seller of the land.
6. After the expiry of the period of exemption referred to in paragraph. Points 4, 5 and 6 apply to the agricultural tax relief, which consists of a reduction in the tax in the first year of 75% and a 50% reduction in the second year.
7. Exemptions and relief from the purchase of land from the Agricultural Property of the State Treasury by means of a contract of sale shall not apply if the subject of acquisition is land covered by the buyer previously in permanent development.
8. For the permanent development referred to in paragraph 1. 1 point 4 and paragraph. 3, 4 and 7, shall be considered to cover the land for lease or use for a period of not less than 10 years.
(9) The municipal council shall specify, by way of a resolution, the procedure and the specific conditions for the exemption referred to in paragraph 1. 1 point 7.
(10) In respect of the exemption from the agricultural tax referred to in paragraph 1, 2 point 5a, units of local government are entitled to reimbursement of lost income from the State budget.
11. The Minister responsible for public finance shall determine, by way of regulation, the rules and procedures for the recovery of the lost revenue referred to in paragraph 1. 10, guided by the need to secure the budgets of the municipalities before the loss of income.
12. [ 12] The exemption and relief referred to in:
(1) (1) 1 points 4 to 6 and paragraph 1. 6, constitute aid de minimis in agriculture as referred to in Commission Regulation (EU) No 1408/2013 of 18 December 2013. on the application of Article 107 and 108 of the Treaty on the Functioning of the European Union for assistance de minimis in the agricultural sector (Dz. Urz. EU L 352, 24.12.2013, p. 9);
(2) (2) 2 point 5a, constitutes aid de minimis As referred to in Commission Regulation (EU) No 1407/2013 of 18 December 2013. on the application of Article 107 and 108 of the Treaty on the Functioning of the European Union for assistance de minimis (Dz. Urz. EU L 352, 24.12.2013, p. 1).
Article 13. [ Investment relief] 1. The subatters of the agricultural tax shall be entitled to an investment allowance for expenditure incurred on:
1. the construction or modernisation of livestock buildings for rearing, breeding and maintenance of livestock and environmental protection facilities,
2) purchase and installation:
(a) rainy,
(b) meliorisation equipment and water supply equipment,
(c) equipment to be used for the production of natural sources of energy (wind, biogas, sunshine, water decline)
-where such expenditure has not been financed in whole or in part with the participation of public funds.
2. The investment relief is granted after the completion of the investment and consists of deducting from the agricultural tax due on the land located in the municipality where the investment was made-in the amount of 25% of the documented expenditure accounts investment.
3. Relief from the same investment may not be applied for more than 15 years.
3a. The amount of the investment credit shall be deducted from the office in the decision setting the amount of the tax liability. The taxable persons required to submit a declaration for the agricultural tax shall be deducted, as specified in the decision on the investment allowance, the amount of the concession granted on the agricultural tax due.
4. A subatter loses the right to deduct from the agricultural tax the unused amount of the investment credit in the case of the sale of the facilities and equipment from which the relief was granted, or the purpose thereof for other purposes than those referred to in the paragraph. 1.
5. (repealed).
Art. 13a. [ 13] (repealed).
Article 13b. [ Lowering of the tax on the submountain and mountain areas] 1. The agricultural tax on land situated in the submountain and mountain areas shall be reduced by 30% for the land of Classes I, II, IIIa, III and IIIb, and by 60% for the land of Classes IVa, IV and IVb.
2. The localities in which at least 50% of the UAA are situated above 350 m above the sea level are considered to be located in the submountain and mountain areas. The list of these localities in a given voivodship is determined by the seismi
Art. 13c. [ Relief in the event of a natural disaster] 1. [ 14] In the event of a state of natural disaster, as referred to in the Act of 18 April 2002. The state of natural disaster (Dz. U. of 2014 items 333 and 915), the tax authority may grant to the taxable person the agricultural tax credit by failing to establish or to collect, in whole or in part, the amount of loss dependent on the size of the losses caused by the holding on the holding.
2. The amount of the compensation for statutory insurance received shall be taken into account when awarding allowances and fixing their amount.
3. [ 15] The relief is granted for the tax year in which the state of natural disaster was put in place. If the state of natural disaster has been introduced after payment of the tax for a given year, the relief shall be applied in the following fiscal year.
Art. 13d. [ Use of exemptions and exemptions from office and upon request] 1. The exemptions and tax credits referred to in art. 12 (1) 1 points 1 and 2, and paragraphs 8 to 13, and in Article 1 13b shall apply ex officialand the other exemptions and tax credits on the basis of a decision taken at the request of the taxable person.
2. To the application for the relief referred to in Article 13, a summary of the investment expenditure incurred, together with the accounts or their certified write-off, shall be accompanied by the statement of the amount of the expenditure.
3. The exemptions and tax credits granted at the request of the taxable person shall apply from the first day of the month following the month in which the application was submitted.
4. [ 16] In the event of the confluting of the right to reliefs and reliefs from different titles, the relief referred to in Article 4 shall apply in determining the tax liability in respect of the agricultural tax in respect of the tax year concerned. 13b, then in art. 12 and in art. (13) The basis for the calculation of the concession in respect of the title is due to the tax due to the application of the concession in the preceding title.
(5) The amount of the investment allowance not used by the taxable person shall pass on to his successors if the agricultural holding has been acquired in accordance with the provisions on social insurance of farmers or by inheritance.
Art. 13e. [ Other exemptions and relievers] The Council of the municipality, by way of a resolution, may introduce other exemptions and concessions than those laid down in the Act, taking into account the provisions on public aid.
Art. 13f. [ Investment Ulga as Aid] [ 17] 1. Ulga, referred to in art. 13, states:
1) aid for investments in tangible and intangible assets in agricultural holdings linked to the primary production of agricultural products in accordance with the conditions laid down in Commission Regulation (EU) No 702/2014 of 25 June 2014 recognising certain categories of aid in the agricultural and forestry sectors and in rural areas as compatible with the internal market in application of the Article 107 and 108 of the Treaty on the Functioning of the European Union (Dz. Urz. EU L 193 of 01.07.2014, str. 1) or
(2) aid under the aid scheme notified to the European Commission.
2. Ulgi referred to in art. 13c and art. 13e, constitute aid de minimis in agriculture as referred to in Commission Regulation (EU) No 1408/2013 of 18 December 2013. on the application of Article 107 and 108 of the Treaty on the Functioning of the European Union for assistance de minimis in the agricultural sector.
Chapter 5
Amendments to the provisions in force, transitional and final provisions
Article 14. (bypassed).
Article 15. (bypassed).
Article 16. (bypassed).
Article 17. [ Land Tax and Agricultural Tax] Whenever there is separate legislation in the area of land tax, it is understood by the agricultural tax.
Art. 17a. [ Taxable of the agricultural tax in separate provisions] Whenever there is a separate provision of the tax on an agricultural tax, it must be understood by the owner, the holder of the self-holder, the perpetual user or the holder of the holding within the meaning of the provisions of the law.
Article 18. [ Announcing the average income from work on individual farms] The President of the Central Statistical Office, on the basis of statistical data, announces in the Official Journal of the Republic of Poland "Monitor Polski", no later than on 23 September each year, the amount of the average income from work in individual farms with 1 ha of conversion.
Article 19. [ Repealed provisions] They are hereby repealed:
1) Act of 11 November 1965. of the extension of the powers of the Collective of National Councils in the Tax field and on the improvement in the cluster of the dimension and collection of taxes and other monetary claims (Dz. U. Nr 46, poz. 288);
2) the Act of 26 October 1971. o land tax (Dz. U. Nr 27, pos. 254 and 1974 No. 38, pos. 230);
3) the provisions of the Act of 28 July 1983. on the compensatory tax [ 18] (Dz. U. Nr 42, pos. 188) as regards the taxation of income from certain types of crops and livestock production.
Article 20. [ Entry into force] The Act shall enter into force on 1 January 1985.
[ 1] Article 1, as amended by Article 1, 5 point 1 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 2] Article 3 (1) 1 point 4 (a) (a) as set out by the Article. 5 point 2 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 3] Article 3 (1) 1 point 4 (a) (b) in the wording set by the Article. 5 point 2 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 4] Article 4 (1) 7 in the version set by the Article. 5 point 3 (a) a) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 5] Article 4 (1) 8 repealed by Art. 5 point 3 (a) b) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 6] Article 4 (1) 9 added by art. 5 point 3 (a) c) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 7] Article 6a (1) 6a added by art. 5 point 4 lit. a) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 8] Article 6a (1) 8 in the version set by the Article 5 point 2 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 9] Article 6a (1) 10a added by art. 5 point 4 lit. b) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 10] Article 6c (c) 1 in the wording set by Article 1. 5 point 5 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 11] Article 12 (1) Article 2 (1), as amended by Article 2 (1) 5 point 6 lit. a) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 12] Article 12 (1) 12 in the version set by the Article. 5 point 6 lit. b) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 13] Art. 13a repealed by Article 5 point 7 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 14] Article 13c (c) 1 in the wording set by Article 1. 5 point 8 (a) a) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 15] Article 13c (c) 3 in the version set by the Article. 5 point 8 (a) b) of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 16] Art. 13d (d) 4 in the version set by the Article. 5 point 9 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 17] Art. 13f added by art. 5 point 10 of the Act of 25 June 2015. amending the Act on Local Government and certain other laws (Journal of Laws of the Law of the European Communities). 1045). The amendment came into force on 1 January 2016.
[ 18] It has lost power on the basis of art. 54 para. 1 point 3 of the Act of 26 July 1991. o Income tax on individuals (Dz. U. Nr 80, poz. (350), which entered into force on 1 January 1992.
