Definicja dochodu z gospodarstwa rolnego dla potrzeb oświadczenia majątkowego składanego przez posła

The author of the opinion considers that the income and revenue included in Deputies’ financial statements should be equated with the income and revenue within the meaning of the tax law. A Deputy is obliged to disclose in his or her financial statements both the income and the revenue from an agricultural holding, whereby the revenue should be understood as cash inflows obtained by the holder of a farm in a calendar year, while the income should be understood as revenue decreased by the sum of costs of its acquisition, i.e. those types of costs which may be deducted by the taxpayer from the revenue obtained.