Key issues of tax preferences for groups of agricultural producers

The article concerns the issue of tax preferences prepared for groups of agricultural producers. The author refers to an important aspect of the functioning of groups of agricultural producers in Poland, which is their legal and tax status. The legal analysis was carried out on the current structure of preferences addressed to groups of agricultural producers in two taxes, important from the point of view of the practice of applying the law: corporate income tax and real estate tax. Outlining the legal and tax status required prior explanation of key formal, legal and organizational issues of groups of agricultural producers. The article discusses in detail the conditions for applying tax exemptions in corporate income tax, the beneficiaries of which are groups of agricultural producers. These exemptions refer both to the allocation of income and tax-free funds distributed by government agencies from the European Union. In addition, the preferential exclusion of groups of agricultural producers from the scope of the tax structure - related entities was considered. In this study, the Author also referred to the exemption from real estate tax of buildings and structures occupied by a group of agricultural producers. The exemptions discussed raise many controversies in the practice of applying the law. The reasons for this state of affairs are, on the one hand, unclear tax regulations, and, on the other hand, the scope of their application is very limited for formal and legal reasons.