Abstract (EN) Energy production through biomass valorization seems to find favor with the most recent energy policies: in order to reach a sustainable balance between production and energy use the agriculture seems to play an important role. The use of biomass for energy valorization, indeed, could be further increased and meets different needs: it alleviates energy dependence, propels the technological innovation of companies and rural areas, and promotes the multifunctional nature of modern agriculture. Nevertheless these dynamics generate a debate about the use of agricultural lands and crops for energy purpose and, finally, the same concept of agribusiness seem to be under evolution: a summary about the Italian legislative scenario on the agribusiness's concept shows how relations between energy and agriculture is extending the traditional scope and definitions of agribusiness and possible criticisms arising.
{"title":"Agribusinesses and Agroenergy: A Model of Change in Agriculture","authors":"S. Massari","doi":"10.2478/eual-2014-0001","DOIUrl":"https://doi.org/10.2478/eual-2014-0001","url":null,"abstract":"Abstract (EN) Energy production through biomass valorization seems to find favor with the most recent energy policies: in order to reach a sustainable balance between production and energy use the agriculture seems to play an important role. The use of biomass for energy valorization, indeed, could be further increased and meets different needs: it alleviates energy dependence, propels the technological innovation of companies and rural areas, and promotes the multifunctional nature of modern agriculture. Nevertheless these dynamics generate a debate about the use of agricultural lands and crops for energy purpose and, finally, the same concept of agribusiness seem to be under evolution: a summary about the Italian legislative scenario on the agribusiness's concept shows how relations between energy and agriculture is extending the traditional scope and definitions of agribusiness and possible criticisms arising.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132168536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract (EN) Protecting the qualitative aspect of the agricultural land is in the interest of European Union policies and Slovakia as well. The EU adopted in 2006 a Thematic Strategy for Soil Protection to ensure protection and sustainable use of land, including agricultural land. The aim of this paper is to analyze and evaluate legislation protecting agricultural land in the context of the implementation of the Thematic Strategy for Soil Protection in Slovakia. The basic legislation for the protection of agricultural land in Slovakia is the Act No. 220/2004 Coll. on the conservation and use of agricultural land and amending Act No. 245/2003 Coll. concerning integrated pollution prevention and control and amending certain laws, as amended, which provides a basic framework for conservation of the agricultural land. In terms of preserving, agricultural land has significant importance in the Common Agricultural Policy -pillar I and II which stipulate cross-compliance requirements, requirements for agri-environmental measures for applicants for single area payment scheme, for applicants for support under agri-environmental measures respectively.
{"title":"Legislation on The Protection of Agricultural Land in the context of the implementation of the Thematic Strategy for Soil Protection in Slovak Conditions","authors":"Lucia Palšová","doi":"10.2478/eual-2014-0004","DOIUrl":"https://doi.org/10.2478/eual-2014-0004","url":null,"abstract":"Abstract (EN) Protecting the qualitative aspect of the agricultural land is in the interest of European Union policies and Slovakia as well. The EU adopted in 2006 a Thematic Strategy for Soil Protection to ensure protection and sustainable use of land, including agricultural land. The aim of this paper is to analyze and evaluate legislation protecting agricultural land in the context of the implementation of the Thematic Strategy for Soil Protection in Slovakia. The basic legislation for the protection of agricultural land in Slovakia is the Act No. 220/2004 Coll. on the conservation and use of agricultural land and amending Act No. 245/2003 Coll. concerning integrated pollution prevention and control and amending certain laws, as amended, which provides a basic framework for conservation of the agricultural land. In terms of preserving, agricultural land has significant importance in the Common Agricultural Policy -pillar I and II which stipulate cross-compliance requirements, requirements for agri-environmental measures for applicants for single area payment scheme, for applicants for support under agri-environmental measures respectively.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124060462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract (EN) The article presents and explains transactions of restructuring of businesses in respect of taking over transactions from the Slovak and European tax point of view. The merger transactions from the tax perspective are regulated by The Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. In this respect, the article analyzes certain selected types of restructuring of businesses, such as (i) sale of business or the part of business, (ii) contribution in kind of business or the part of business, (iii) merger transaction from the selected Slovak legal implications that can be used in the agribusiness sector.
{"title":"Implementation of EU Merger Directive into the Slovak Legislation and Certain Selected Types of Restructuring of Business in the Slovak Republic","authors":"R. Krajčírová, Alexandra Ferenczi Vañ’ová","doi":"10.2478/EUAL-2014-0006","DOIUrl":"https://doi.org/10.2478/EUAL-2014-0006","url":null,"abstract":"Abstract (EN) The article presents and explains transactions of restructuring of businesses in respect of taking over transactions from the Slovak and European tax point of view. The merger transactions from the tax perspective are regulated by The Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. In this respect, the article analyzes certain selected types of restructuring of businesses, such as (i) sale of business or the part of business, (ii) contribution in kind of business or the part of business, (iii) merger transaction from the selected Slovak legal implications that can be used in the agribusiness sector.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115373183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract (EN) The paper deals with the problem of priority right of land users to conclude a new land rental contract from two points of view. The first one is what kind of legal protection can be used by land user if the land owner (landlord) violates his priority right guaranteed by the law. The second point of view is oriented to the ownership right of landlord as one of the human rights and its limitation in favour the land users.
{"title":"Priority right of Land Users to Conclude a New Land Rental Contract","authors":"J. Lazíková","doi":"10.2478/eual-2014-0003","DOIUrl":"https://doi.org/10.2478/eual-2014-0003","url":null,"abstract":"Abstract (EN) The paper deals with the problem of priority right of land users to conclude a new land rental contract from two points of view. The first one is what kind of legal protection can be used by land user if the land owner (landlord) violates his priority right guaranteed by the law. The second point of view is oriented to the ownership right of landlord as one of the human rights and its limitation in favour the land users.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122630767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract (EN) Environmental protection belongs in accordance with the Article 4 par. 2 letter e) of the Treaty on the Functioning of the European Union between joint powers of the European Union and the Member States. In terms of vertical division of powers, this means that Member States and the Union engage in this field while respecting the principle of subsidiarity and proportionality. The European Union adopts in the field of protection of the single components of the environment mainly framework programs and directives, aimed at defining the general objectives, while the choice of tools to achieve them is usually left to the discretion of Member States. Given that the directive which is the most common act of secondary legislation in this area can be transposed into national law only in the form of generally binding legal act, its objectives at the national level are contained in national laws. Specific conditions are then further laid down by the decree of the responsible department - in the case of environmental protection particularly the Ministry of Environment of the Slovak Republic and the Ministry of Agriculture and Rural Development of the Slovak Republic, in cooperation with other central State administration authorities. The contribution focuses primarily on the legal regulation of one of the components of the environment - air, which is an important factor influencing the quality of life of the population, but the rules defined in this area also have considerable impact on the economy of the country. The work provides a comparison of Slovak legal acts and rules enshrined in primary and secondary EU law, as well as its non-binding acts.
{"title":"Air Protection in the Slovak Republic in the Light of the EU Legislation","authors":"Barbara Pavlikova","doi":"10.2478/eual-2014-0002","DOIUrl":"https://doi.org/10.2478/eual-2014-0002","url":null,"abstract":"Abstract (EN) Environmental protection belongs in accordance with the Article 4 par. 2 letter e) of the Treaty on the Functioning of the European Union between joint powers of the European Union and the Member States. In terms of vertical division of powers, this means that Member States and the Union engage in this field while respecting the principle of subsidiarity and proportionality. The European Union adopts in the field of protection of the single components of the environment mainly framework programs and directives, aimed at defining the general objectives, while the choice of tools to achieve them is usually left to the discretion of Member States. Given that the directive which is the most common act of secondary legislation in this area can be transposed into national law only in the form of generally binding legal act, its objectives at the national level are contained in national laws. Specific conditions are then further laid down by the decree of the responsible department - in the case of environmental protection particularly the Ministry of Environment of the Slovak Republic and the Ministry of Agriculture and Rural Development of the Slovak Republic, in cooperation with other central State administration authorities. The contribution focuses primarily on the legal regulation of one of the components of the environment - air, which is an important factor influencing the quality of life of the population, but the rules defined in this area also have considerable impact on the economy of the country. The work provides a comparison of Slovak legal acts and rules enshrined in primary and secondary EU law, as well as its non-binding acts.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"213 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121719222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract (EN) The paper aims at overview of the history and major contents of the Agreement on Agriculture of the World Trade Organization. Special attention is paid to implications of the Agreement for agricultural and trade policies in developing countries, including Russia, recently accessed the WTO. The differential treatment that developing countries receive under the agreement is investigated. The paper includes an overview of the recently adopted State Program of the Russian Federation for Development of Agriculture and Regulation of Agricultural Commodities Markets in 2013-2020. The research considers four applications of the given State Program: compliance with WTO requirements, state support of agriculture, provision of food security, and ensurance of sustainable rural development. The paper results in the conclusion that state policies in the sphere of rural development have to evolve beyond the traditional, sector-based model, with its almost exclusive focus on agriculture. Contemporary set of tools to ensure sustainable rural development should be based on the multi-sectoral strategies and programs that identify and better exploit the development potential of rural area through a variety of factors: national food security, agricultural production, liberalization of trade and foreign economic activities, support of local producers and rural households, rural infrastructure, environmental and recreational potential.
{"title":"WTO Agreement on Agriculture and its Implication on Rural Development Policies in Russia","authors":"V. Erokhin","doi":"10.2478/eual-2014-0005","DOIUrl":"https://doi.org/10.2478/eual-2014-0005","url":null,"abstract":"Abstract (EN) The paper aims at overview of the history and major contents of the Agreement on Agriculture of the World Trade Organization. Special attention is paid to implications of the Agreement for agricultural and trade policies in developing countries, including Russia, recently accessed the WTO. The differential treatment that developing countries receive under the agreement is investigated. The paper includes an overview of the recently adopted State Program of the Russian Federation for Development of Agriculture and Regulation of Agricultural Commodities Markets in 2013-2020. The research considers four applications of the given State Program: compliance with WTO requirements, state support of agriculture, provision of food security, and ensurance of sustainable rural development. The paper results in the conclusion that state policies in the sphere of rural development have to evolve beyond the traditional, sector-based model, with its almost exclusive focus on agriculture. Contemporary set of tools to ensure sustainable rural development should be based on the multi-sectoral strategies and programs that identify and better exploit the development potential of rural area through a variety of factors: national food security, agricultural production, liberalization of trade and foreign economic activities, support of local producers and rural households, rural infrastructure, environmental and recreational potential.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130413999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i) EU Parent Subsidiary Directive, (ii) EU Interest and Royalty Directive and (iii) EU Merger Directive are implemented into the Slovak Income Tax Act. Following our research, it should be noted that in general, the Slovak tax legislation has adopted the EU secondary law, in particular, the Parent Subsidiary and Interest and Royalty Directives have been implemented. It should be noted that the profit distributions are not subject to tax in Slovakia. It follows that interest and royalty are not subject to tax and is applicable to EU associated companies. Following the Slovak implementation of EU Merger Directive, merger transactions are generally treated as not giving rise to a capital gain. As a result, according to the Slovak Income Tax Act the income received by shareholders from acquiring new shares and income from exchange of the shares on merger transaction is not subject to income tax.
{"title":"Slovak Income Tax Legislation in Terms of EU Secondary Law Transposition","authors":"R. Krajčírová","doi":"10.1515/eual-2016-0010","DOIUrl":"https://doi.org/10.1515/eual-2016-0010","url":null,"abstract":"Abstract The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i) EU Parent Subsidiary Directive, (ii) EU Interest and Royalty Directive and (iii) EU Merger Directive are implemented into the Slovak Income Tax Act. Following our research, it should be noted that in general, the Slovak tax legislation has adopted the EU secondary law, in particular, the Parent Subsidiary and Interest and Royalty Directives have been implemented. It should be noted that the profit distributions are not subject to tax in Slovakia. It follows that interest and royalty are not subject to tax and is applicable to EU associated companies. Following the Slovak implementation of EU Merger Directive, merger transactions are generally treated as not giving rise to a capital gain. As a result, according to the Slovak Income Tax Act the income received by shareholders from acquiring new shares and income from exchange of the shares on merger transaction is not subject to income tax.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124223427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Agricultural exporters tend to enter into contracts containing quality or standard clauses. These provisions may refer to either international public standards or standards set by private bodies. The second are usually more dynamic and thereby may respond to the consumers’ demand more quickly. However, high participation costs may exclude a large share of producers from private standards schemes. The state may pick certain socially desirable private standards and evolve them to the public regulation, as it was the case of the rules on organic farming in the EU. The government may introduce aid to encourage all interested actors to participate in the scheme, although the policy space left for the government to do so is limited by the WTO disciplines for domestic support.
{"title":"Legal Environment for Organic Production in the Eu and Ukraine / Pprávne Prostredie Pre Ekologickú Produkciu V Eú A Na Ukrajine","authors":"Kateryna Zelenska","doi":"10.1515/eual-2016-0005","DOIUrl":"https://doi.org/10.1515/eual-2016-0005","url":null,"abstract":"Abstract Agricultural exporters tend to enter into contracts containing quality or standard clauses. These provisions may refer to either international public standards or standards set by private bodies. The second are usually more dynamic and thereby may respond to the consumers’ demand more quickly. However, high participation costs may exclude a large share of producers from private standards schemes. The state may pick certain socially desirable private standards and evolve them to the public regulation, as it was the case of the rules on organic farming in the EU. The government may introduce aid to encourage all interested actors to participate in the scheme, although the policy space left for the government to do so is limited by the WTO disciplines for domestic support.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116300564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The paper discusses the issues relating to the legal definition of the family farm as the foundation of the agricultural system in Poland. According to Article 23 of the Constitution of 1997, the family farm is the basis of the Polish agricultural system. By means of analysing the provisions of the Constitution and the Act on the Agricultural System, the paper points out current tendencies in the Polish agricultural system. The main aim of this article is to identify individual elements of the legal definition of the family farm and to evaluate already existing solutions on the matter. The final part of the paper presents de lege ferenda postulates.
{"title":"Problems of Legal Definition of Family Farm in Poland","authors":"Damian Puślecki","doi":"10.1515/eual-2016-0008","DOIUrl":"https://doi.org/10.1515/eual-2016-0008","url":null,"abstract":"Abstract The paper discusses the issues relating to the legal definition of the family farm as the foundation of the agricultural system in Poland. According to Article 23 of the Constitution of 1997, the family farm is the basis of the Polish agricultural system. By means of analysing the provisions of the Constitution and the Act on the Agricultural System, the paper points out current tendencies in the Polish agricultural system. The main aim of this article is to identify individual elements of the legal definition of the family farm and to evaluate already existing solutions on the matter. The final part of the paper presents de lege ferenda postulates.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126573017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract For more than two decades the family business enterprises of the first generation (generation of founders) are more and more dominating in the category of today’s small and medium–sized enterprises in the Czech Republic. The necessary legal background defining the legal relationships and rights of all participating persons was, however, limited to general provisions in the Commercial Code that has not solved many of the problems associated thereto. Only in 2012 the new Czech Civil Code, Act. No 89/2012 Coll., introduced the institute of family enterprise as completely new term in the Czech Civil law. The presented paper aims to analyse the key rules of this new legal regulation, focusing on significant aspects of the institute in the context of commercial law and family law, as well as, to highlight the potential weaknesses and gaps existing in the regulation.
{"title":"Family Enterprise in Czech Civil Code","authors":"M. Janků, K. Marek","doi":"10.1515/eual-2016-0009","DOIUrl":"https://doi.org/10.1515/eual-2016-0009","url":null,"abstract":"Abstract For more than two decades the family business enterprises of the first generation (generation of founders) are more and more dominating in the category of today’s small and medium–sized enterprises in the Czech Republic. The necessary legal background defining the legal relationships and rights of all participating persons was, however, limited to general provisions in the Commercial Code that has not solved many of the problems associated thereto. Only in 2012 the new Czech Civil Code, Act. No 89/2012 Coll., introduced the institute of family enterprise as completely new term in the Czech Civil law. The presented paper aims to analyse the key rules of this new legal regulation, focusing on significant aspects of the institute in the context of commercial law and family law, as well as, to highlight the potential weaknesses and gaps existing in the regulation.","PeriodicalId":213841,"journal":{"name":"EU agrarian Law","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122305522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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