December is always a time for reflection, a time to reflect on the past year. Therefore, in today's article, as part of our "Lawyer on the Farm" series, we will summarize the legal changes implemented in 2024. We will attempt to highlight their impact and consequences for farmers.
Amendment to the Act on Renewable Energy Sources
This year, Parliament adopted an amendment to the Renewable Energy Sources Act. This is an extremely important and necessary amendment, as it facilitates the development of prosumer energy and accelerates the investment process for renewable energy sources by shortening the deadlines for issuing permits and decisions. Finally, the act includes a provision stating that renewable energy activities are in the overriding public interest. These changes are highly desirable and beneficial, as the energy transition is a reality, and renewable energy sources are a tool for ensuring energy independence and mitigating climate change.
Amendment to the Act on Shaping the Agricultural System
Pursuant to this amendment, as of 1 September 2024, applications for consent to the early sale of real estate or to hand it over to other entities (i.e. consent referred to in Art. 2b, section 3 of the Act) concerning an area of less than 1 ha should be directed to the local branches of the KOWR, competent for the location of the real estate that is the subject of the application.
Amendments to the Civil Code and the Consumer Credit Act
This is another positive change, as the new regulations have removed restrictions on granting loans to farmers, giving them a greater opportunity to expand their farms. Equally important, these changes continue to enable farmers to benefit from ARiMR aid programs.
Amendments to the Agricultural Tax Act, the Local Taxes and Fees Act and the Stamp Duty Act
The changes introduced in the agricultural tax concern subjective exemptions, specifically the abolition of the exemptions specified in Article 12, Section 2 of the Agricultural Tax Act upon application. This provision stipulates that universities and research institutes, among others, are exempt from agricultural tax.
ESG in agriculture
Under the EU CSRD Directive, 2024 is the first period for which the largest listed companies are required to submit ESG reports. Agriculture, as the oldest and most important sector of the economy, impacts the natural environment and society. Inappropriate use of pesticides, fertilizers, and other substances in agriculture negatively impacts soil, water, and air, and therefore human health. Furthermore, agriculture and the food industry are significant users of water, a resource that is limited. Therefore, the agricultural sector was also tasked with preparing ESG reports in 2024. As a reminder, ESG encompasses requirements that must be met by companies in every sector of the national economy. These include environmental requirements, social responsibility, and corporate responsibility, encompassing a system of controls and procedures that improve proper corporate management.
Finally, it's also worth noting that the 2024 agricultural year was marked by significant concern among farmers regarding the agreement negotiated by the EU with MERCOSUR. The Polish government should be commended for its clear stance and defense of Polish agriculture in the European Commission's negotiations with MERCOSUR.
We, the leaders of the Agricultural Law Department, would like to take this opportunity to wish you a peaceful and healthy Christmas and a happy New Year. We look forward to seeing you again in the New Year 2025. We hope that this New Year 2025 will be a year of development and interesting projects, that changes in the law will no longer be so frequent and sudden. If so, we encourage you to follow our articles and, if you have any questions, please contact us directly.
We've only been with you for a year, so we're open to your questions and suggestions for our articles. We encourage you to contact us and share any topics you'd like to read about at social@kglegal.pl or directly at p.kopytowski@kglegal.pl .
This article is for informational purposes only and does not constitute legal advice.
Legal status as of December 12, 2024
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