Cultivated land, i.e. sown land including kitchen gardens as well as fallow land and waste land. Cultivated land is understood as sown land or planted with field or garden crops, willow and hops plantations, area under cover, as well as area less then 0.1 ha planted with fruit trees and bushes....

Lands used for forest management: occupied by buildings or building sites, melioration installations and systems, forest division lines, forest roads, land beneath power lines, forest nurseries and timber stores; or else put to use as forest car parks or tourist infrastructure....

Forest land temporarily devoid of the forest stand for longer than 5 years and 1st age class (up to 20 years) woodland crops and young stands with the afforestation lower than 0.5 (full afforestation - 1.0), designated for renewal in the coming years....

Land permanently overgrown with grass (do not include arable land sown with grass as part of crop rotation) in principle mown and in mountainous regions also mean the area of mown mountain pastures....

The regular crossing of an external land border by border residents in order to stay in a border area, for example for social, cultural or substantiated economic reasons, or for family reasons, for a period not exceeding the time limit laid down in this Regulation.

Drainage, including agricultural soil reclamation and supplementary drainage, includes actions aiming at cleaning the surface before renewals and afforestation, liquidation of hardpan crust, compacting of soil subject to erosion and improvement of soil productivity by introducing certain species of...

Outlays on: - purchase of fixed assets used by the previous user, i.e., land, buildings, structures, machinery, technical equipment or/and tools, instruments, moveables and equipment together with additional costs incurred on their purchase, and in case of land together with costs incurred on...

Woodland crops on forest land, obtained from self-seeding and offshoots, regarded as being of quality and covering at least 50% of area.

Waste transferred to landfill areas, underground storage,waste facility (including heap and settling pond)....

Areas devoted to the cultivation of agricultural products intended for self-consumption by the holder and his household, normally separated off from the rest of the agricultural land, and recognisable as kitchen gardens. Only occasional surplus products coming from this area are sold off from the...

Land overgrown with grass, which in principle is not mown but left for grazing, and in mountainous regions also the area of mountain pastures left for grazing.

Taxes consist of compulsory, unrequired payments, in cash or in kind which are levied by general government, or by the Institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land buldings or other...

Within the meaning of the forest law, these are lands: 1) of compact area of at least 0.10 ha, covered by forest vegetation (wooded area) or temporarily devoid of forest vegetation (non-wooded area). These areas are designated for silviculture production or constitute nature reserves comprising...

Land of compact area of at least 0.10 ha, covered by forest vegetation (wooded area) or temporarily devoid of forest vegetation (felling sites, blanks, irregularly stocked open stands, coniferous tree and bush plantations, hunting grounds). These are lands designated for silviculture production,...

Total land area stands for the total area of agricultural land, forests, forest land and other land, regardless of whether it is owned, leased (with or without contract), used in respect of occupying a certain position (e.g. forester, priest, teacher, etc.), common land, a part of which accrues to...

Weight of consignments carried by international railway transport, which includes consignments: - sent abroad by land or incoming to seaports for further their carriage by sea (outgoing from Poland / export), - received from abroad by land or via seaports for further transport them by land to an...

Unfinished production, i.e. production in progress (including works and services) and own semi-finished products. Production in progress includes also construction (on previously purchased land) of residential buildings for resale, i.e. costs of land purchase, preparing documents, etc.

Giving or restoring utility or natural values to degraded or devastated land by properly shaping the topography, improving physical and chemical properties, regulating water relations, restoring soil, strengthening slopes and rebuilding or building necessary roads....

Orchards are understood as land not smaller than 0.1 ha planted with fruit-bearing trees and bushes (with regular and dense spacing between trees or bushes) and their nurseries....

Agricultural land includes: arable land, orchards, meadows and pastures....

Outlays incurred on the construction of a building include all costs incurred from the moment of commencement to the moment of completion of the building. These expenditures should include all cubature and extra-cubature costs associated with the execution of the building that can be defined at...

Meand inland waters, except groundwater (all standing or flowing water on the surface of the land); transitional waters and coastal waters, except in respect of chemical status for which it shall also include territorial waters....

A multidwelling building (or a few buildings), in which a part or all dwellings constitute separate properties of natural persons, certified by a record in land and mortgage register....

Indices are calculated on the basis of a quarterly survey of prices of services representatives rendered by purposively selected economic entities, in which the number of employees amounts to 10 and more persons, with primary or secondary activity in the field of land transport and transport via...

Ship designed for the carriage of various means of land transport (cars, wagons and other vehicles), goods as well as passengers between the banks of rivers, canals and coasts....

Traffic of cargo originating in a foreign consignor for a foreign consignee, transported to a Polish seaport by land or using inland waterways or sea routes, transshipped in a port for a further carriage by sea or using land or inland waterways routes....

A transfer of property of premises, buildings, or land from a seller to a purchaser in form of a market transaction or non-market transaction. A real estate turnover transaction requires a notarial deed and to record in land and mortgage register....

A building constituting the unlimited property of a natural person - a single person or both spouses (i.e. not containing any premises that would constitute the separate property of another entity) and registered in the land and mortgage registry or, in case of the lack of such a registry, in...

A building which is in whole (i.e. no dwelling in it constitutes separate ownership of other entities) owned by a company - organizational unit holding ownership title to this building, certified by a record in land and mortgage register, and in case there is no register, in other document...

Building having several legal owners found in land and mortgage register....