Abstract
Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.
Highlights
Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax
The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Personal Income Tax Law of April 2015
It is not possible to provide an unambiguous assessment of the regulations, in force since 1 January, concerning the taxation of income from the sales of processed agricultural products
Summary
Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The effect of taxation on shaping consumers’ choices with regard to such products is rarely discussed in the public debate and is usually limited to the taxation of alcoholic beverages and tobacco products In this context, attention should be drawn to the revision, in April 2015, of the provisions regulating personal income tax, whose basic aim was to legally sanction the sales of low-processed, traditionally produced food, by farmers. The changes introduced by the revision in question are noteworthy because the production of food using traditional methods is for many farms a chance to improve their economic situation
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