Abstract

The article is aimed at presenting legal problems connected with the duties of persons close to the transferees of agricultural property with respect to running an agricultural holding themselves, and attempts to resolve them. The article discusses the duties of the transferees of agricultural property of an area of up to 1 ha and also larger, as well as in the period from 30 April 2016 to 24 April 2019, and then from 26 June 2019. Special consideration has been given to close persons. It has been underlined that the interpretation of the applicable regulations assumes that persons who acquired ownership of an agricultural property from a close person under a contract of gift or sale are obliged to carry out agricultural activity and cannot sell such land for five years. In this respect, the doctrine offers various interpretations. The article also discusses the issue of exemption from the tax on civil law transaction as de minimis assistance in agriculture in case the agricultural land is transferred to close persons before the lapse of the five-year period from the date of its acquisition.