Published April 3, 2014
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The Linguistic and Legal Term
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The research objective of the project and article “The Linguistic and Legal Term "Real Estate" in the Polish Law and Literature” is characteristic of legal regulations in contemporary countries is the abundance of legal definitions, which are, in fact, formulated separately for the needs of each legal act. This situation does not create favourable conditions for comprehensibility and effectiveness of the law created. The definition mess leads to various interpretations of the same legal circumstances and does not support normal business trading. It needs to be pointed out that using numerous references within a legal act and to other legal acts results in new legal definitions being created for the needs of a given decision by the authority which issues the decision in question. Such interpretation freedom may lead to the law being misused, not to mention being instrumentalised.
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References
- S. Lewandowski, H. Machińska, A. Malinowski, J. Petzel, Logika dla prawników, Warszawa 2002, pp. 54-60.
- Ibid, p. 53; A. Niewiadomski, Definicje legalne w świetle prawidłowego redagowania tekstów prawnych, (in:) Współczesny język prawny i prawniczy, ed. A. Niewiadomski, A. Mróz, M. Pawelec, Warszawa 2007, p. 49.
- M. Zieliński, Wykładnia prawa. Zasady, reguły, wskazówki, Warszawa, p. 198-208; Compare W.S. Jevons, Logika, Warsaw 1922, pp. 87-89; K. Pasenkiewicz, Logika ogólna, Warszawa 1986, p. 45 and subsequent ones.
- Regulation of the Prime Minister of 20 June 2002 on "Legislative Drafting Principles" (Journal of Laws of 2002 No.100, item 908).
- J. Warylewski (red.), Komentarz do zasad techniki prawodawczej, Warszawa, pp. 479-480; S. Wronkowska, O cechach języka tekstów prawnych, (in:) Język polskiej legislacji, czyli zrozumiałość przekazu, a stosowanie prawa, Warszawa, 2007, p. 15.
- As of 14 September 2010 on the Basis of LEX Search System.
- See NSA verdict II FSK 1101/08: "Therefore, construction structures to which the real estate tax applies are, pursuant to Article 1a par. 1.2 of the Tax Act in conjunction with Article 3 clause 3 and 9 of the Construction Law, building structures and construction parts of technical devices as well as foundations under the devices, as separate, in terms of technical aspects, parts of objects which make up the usable entirety, as well as construction devices. At the same time, pursuant to Article 3 clause 1 (b) of the Construction Act, whenever a construction structure is referred to, it should be understood as a structure being a technical and usable whole with construction parts of technical devices, for example installations and construction devices. In view of the above-mentioned regulations, in needs to be stated that wind power stations are not construction structures within the meaning of Article 1a par. 1.2 of the Tax Act in conjunction with Article 3 clause 3 and 9 of the Construction Law, as, first of all, they have not been specifically enumerated in this regulation. This is due to the fact that this regulation classifies as construction structures: airports, railway lines, bridges, flyovers, overpasses, tunnels, culverts, technical networks, free standing antenna masts, free standing advertising devices permanently fixed to the ground, land, defence (fortifications), protection, hydro-technical structures, tanks, free standing industrial installation or technical devices; landfills, water treatment plants, retaining constructions, overground and underground pedestrian crossings, utility networks, sports structures, cemeteries or monuments. Consequently, wind power plants not only are not enumerated in Article 3 clause 3 of the Construction Law, but also lack the features similar the construction structures enumerated in this regulation. As a result, they cannot be treated as construction structures.".
- www.pwn.pl, 20.03.2012.
- Mały słownik języka polskiego, Warszawa 1997, p. 502. [10] The act of 23 April 1964 Civil Code (Journal of Laws of 1964 No.16, item 93, as amended). [11] Vide. T. Mróz, Nieruchomość a działka - rozważania na tle pierwokupu gminy, Rejent 1998, No. 9, p. 20: "In order to determine that part of land is real estate it is necessary to separate it out of other objects, i.e. out of the land surrounding it. We, therefore, deal here with object separation which may take place by means of determining its external borders, but in order for the real estate to exist within the meaning of property law it is not necessary for it to be marked by a land surveyor, nor, in particular, a land-surveying map needs to be drawn up. (...) What also decides about the separate nature of the real estate is subject separation understood as a different ownership status from the neighbouring land of the part of the earth's surface determined in such a way". [12] WSA III SA/Wa 2040/09 verdict. [13] "1. The term "real estate", including land real estate, as used in the Act of 1991 on local taxes and fees, shall be understood in accordance with Article 46 of the Civil Code, which is an argument for adopting the understanding of "building's permanent connection with the land" form Article 48 of the Civil Code. A building, within the meaning of the Act on local taxes and fees, is a constituent part of the land, within the meaning of Article 47 of the Civil Code, or building real estate, within the meaning of Article 46 of the Civil Code. If it is neither building real estate, nor a constituent part of the land, it cannot be the building within the meaning of the Act on local taxes and fees. 2. Each of the spouses should receive a decision in which the tax on their respective real estate is determined, and, apart from that, one copy of the decision on the real estate being part of the married couple's property. Both spouses as tax payers should be mentioned in the decision determining the tax obligation related to the shared real estate in two counterparts; the tax in one amount (undivided). Each of them should receive the decision. 3. Doubts as to the size of the built-up surface should, pursuant to Article 197 of the Tax Law Act, be clarified on the basis of an expert opinion" – WSA I SA/Ol 294/08 verdict; "1. The contents of Article 46 § 1 of the Civil Code does not provide grounds for saying that premises which occupy the whole building cannot be a separate object of ownership or a separate object of cooperative right to the premises. 2. Commercial premises which occupy the whole retail building is separated out by means of permanent external walls, so it meets the criteria of the independent premises included in Article 2.2 of the Act on Ownership of Premises. Pursuant to Article 2.1 of this Act, each independent premises may constitute separate real estate, so consequently commercial premises which occupy the whole retail building in which they are located" – SN IV CSK 402/07 verdict; "1. In order to determine that a given part of land is real estate it is necessary to separate it out of other objects, i.e. out of the land surrounding it. For this reason, the land may become real estate as a result of making its subject scope concrete, which takes place when its external borders are determined. 2. The party requests for acquisitive prescription of a given real estate, whose borders have been determined. For this reason, division of this real estate takes place also as part of specific borders of a given plot of land. Therefore, the division cannot exceed its borders in any way. The fact that a given real estate will consists of a few plots of land as a result of the division (Article 4 clause 3 of the Real Estate Management Act) has no influence on the possibility of acquisitive prescription" – NSA I OSK 124/06 verdict; "1. Both Article 235 § 1 of the Civil Code and further regulations on perpetual usufruct (Article 235 § 2, Article 239 § 2, Article 240 and Article 243 of the Civil Code) apply to buildings and not parts thereof. This is due to the fact the part of the building, within the meaning of Article 46 § 1 of the Civil Code, i.e. an object of ownership separate from the land, is not any physical element of the building, but a part in the spatial meaning which may be object of a separate ownership title, i.e. independent residential premises or premises with a different intended use. 2. Since all participants of the proceedings are building's co-owners, no easement of way through the staircase could arise as a result of acquisitive prescription by some of them" – SN II CK 365/05 decision; "The admissibility of possession is decided by the admissibility of the right being created. Autonomous possession of constituent parts of an object (parts of buildings, premises) to the extent which corresponds to the owner's rights is not possible, as pursuant to Article 47 § 1 of the Civil Code, a constituent part of an object cannot be a subject of separate ownership right or other rights in rem. If buildings or parts thereof constitute a subject of separate ownership (Article 46 § 1 of the Civil Code), i.e. they are not constituent parts of the land (or of a building which constitutes separate ownership), such buildings (premises) may be subject to autonomous possession, and, over the course of time - acquisitive prescription. A decision on acquisitive prescription of ownership cannot be issued, if it was to lead to division of a building which is not separate ownership, but rejection of the motion for acquisitive prescription in such a case cannot take place prior to making certain findings as to whether the party submitting the motion has not acquired a share in the real estate's co-ownership by acquisitive prescription" – SN I CR 413/73 decision. [14] WSA I SA/Bk 30/09 verdict. [15] Compare SN III CKN 358/97 verdict: "Buildings (and other construction structures) constitute part of land real estate (land) only when they are permanently connected to them. Otherwise, they are movables. Any structures which are only temporarily or impermanently connected to the land do not constitute its constituent part. It, in particular, applies to barracks, kiosks, pavilions, etc.". [16] B. Janiszewska, O łączeniu nieruchomości na wniosek użytkownika wieczystego, ST 2007, No. 11, p. 37: "Legal and formal separation of the real estate in the land and mortgage register is tantamount to the legal separation of the real estate under Article 46 of the Civil Code. Covering a plot of land with the land and mortgage register therefore results in creating land real estate, even when it borders other land of the same owner ("priority of the land and mortgage register model of real estate")"; S. Rudnicki, Pojęcie nieruchomości gruntowej, Rejent 1994, No. 1, p. 27: "The definition of real estate from Article 46 § 1 of the Civil Code is broad enough to it includes both real estates which do not have land and mortgage registers, which, at the time when the Civil Code was drafted, was a very common situation, and real estates which have land an mortgage registers, which tends to be a rule nowadays"; B. Swaczyna, Prawne wyodrębnienie gruntu na powierzchni ziemi, Rejent 2002, No. 9, p. 88: "The real estate is a uniform area owned by the same person. If, however, fragments of the earth's surface owned by the same person are, pursuant to provisions of the Land and Mortgage Registers and Mortgage Act, recorded in land and mortgage registers, then it is them which determine real estate's existence and borders. It applies both to the situation in which land and mortgage registers cover bordering fragments of the earth's surface, and the case in which plots of land which do not border each other and form an economic whole have been joined in one land and mortgage register (Article 21 of the Land and Mortgage Registers and Mortgage Act)". [17] Vide B. Barłowski, Wyważanie otwartych drzwi?, Rejent 1994, No. 4, p. 82: "I understand the term "division" as (...) creating a new real estate, not in the land and mortgage register meaning, but in the meaning of real estate as" part of the earth's surface constituting a separate object of ownership" (Article 46 § 1 of the Civil Code). There is no need for a land and mortgage register or borders determined for the legal existence of such real estate, but it needs to be a compact and uniform area of land owned by the same owner (the same co-owners). If, from such an area, as a result of an act in law or court decision, two or more such objects (real estates) are created, then we can talk about division which requires approval in the form a prior decision under Article 10 of the Act on Land Management and Expropriation of Real Estate". [18] WSA VI SA/Wa 883/07 verdict; vide also S. Bogucki, Glosa do wyroku NSA z dnia 10 czerwca 2009 r., II FSK 265/08, ZNSA 2010, No. 1, p. 152: "Buildings permanently connected to the land, erected from funds of the user of an allotment in a family allotment garden, constitute a real estate separate from the land (Article 46 § 1 of the Civil Code). Other structures, devices and plantations are objects within the meaning of Article 45 of the Civil Code". [19] "A garage permanently connected to the land, purchased by a perpetual co-usufructuary together with residential premises in a small residential house pursuant to Act of 28 May 1957 on Sale of Residential Houses and Construction Plots (Journal of Laws No. 31, item 132) and the Act of 14 July 1961 on Land Management in Cities and Housing Estates (Journal of Laws No. 32, item 159) cannot be treated as a separate real estate – SN III CZP 15/88 resolution. [20] H. Cioch, Zasada superficies solo cedit w prawie polskim, Rejent 1999, No. 5, p. 13. [21] Resolution SN (III CZP 15/88), OSNC 1989/7-8/123. [22] Resolution SN (II CZP 56/78), OSNC 1979/4/68. [23] Decision of SKO in Warsaw (KOB/500/F/95), OwSS 1996/3/78. [24] B. Swaczyna, Prawne wyodrębnienie gruntu na powierzchni ziemi, (in:) Rejent 2002/9/88: "Real estate is a uniform area owned by the same person. If, however, fragments of the earth's surface owned by the same person are, pursuant to provisions of the Land and Mortgage Registers and Mortgage Act, recorded in land and mortgage registers, then it is them which determine real estate's existence and borders. It applies both to the situation in which land and mortgage registers cover bordering fragments of the earth's surface, and the case in which plots of land which do not border each other and form an economic entirety have been joined in one land and mortgage register (Article 21 of the Land and Mortgage Registers and Mortgage Act)"; A. Mariański, Dzierżawca (najemca) w podatkach od nieruchomości, rolnym i leśnym, (in:) FK 1999/2/25: "As regards the real estate tax, it also covers categories which are not a real estate within the meaning of the Civil Code or specific acts. For instance, what may be also subject to taxation is land which, within the meaning of the Civil Code, is also a real estate or a building structure which is not permanently connected to the land which is a real estate in view of this Code. Consequently, a question arises whether lessee's liability covers the whose real estate tax or only the part which applies exclusively to the real estate within the meaning of the Civil Code. It needs to be pointed out that the lack of reference to the Act on Local Taxes and Fees results only in the possibility of saying that there are no grounds for a different understanding of the concept of real estate than on the basis of civil law. In the above-mentioned example, the decision on lessee's liability may, therefore, cover only the land tax."; S. Rudnicki Pojęcie nieruchomości gruntowej, (in:) Rejent 1994/1/27, "Admitting in Article 21 of the Act (of 1982 on Land and Mortgage Registers and Mortgage) the possibility of joining in the land and mortgage register a few bordering real estates owned by the same owner into one real estate, the Act explicitly indicates that keeping or liquidating the real estate's separate nature (in the substantive law meaning - Article 46 § 1 of the Civil Code) depends on the owner's will"; B. Swaczyna, Prawne wyodrębnienie gruntu na powierzchni ziemi, (in:) Rejent 2002/9/88: "One needs to recognise that it is admissible to create by the owner of a land real estate, within the meaning of Article 46 § 1 of the Civil Code, by means of establishing a land and mortgage register for a plot of land which constitutes part of a bigger complex of plots owned by the same person. (…) In the event in which real estates which do not border each other but constitute an economic whole are joined in the land and mortgage register, the entry of ownership in the land and mortgage register has constitutive nature and results in creation of one real estate within the meaning of Article 46 § 1 of the Civil Code". [25] SN decision (I CR 413/73), LEX No. 7265: "The admissibility of possession is decided by the admissibility of the right being created. Autonomous possession of constituent parts of an object (parts of buildings, premises) to the extent which corresponds to the owner's rights is not possible, as pursuant to Article 47 § 1 of the Civil Code, a constituent part of an object cannot be a subject of separate ownership right or other rights in rem. If buildings or parts thereof constitute a object of separate ownership (Article 46 § 1 of the Civil Code), i.e. they are not constituent parts of the land (or of a building which constitutes separate ownership), such buildings (premises) may be subject to autonomous possession, and, over the course of time - acquisitive prescription. [26] SN decision (IV CK 114/02), OSNC 2004/12/201. [27] SN verdict ( II CKN 1306/00), LEX nr 83961. [28] B. Janiszewska, O łączeniu nieruchomości na wniosek użytkownika wieczystego, (in:) ST 2007/11/37; compare S. Rudnicki, O pojęciu nieruchomości w prawie cywilnym, (in:) PS 1999/9/68: "Joining two real estates, which do not border each other but remain in one economic whole, entered in one land and mortgage register does not mean that we deal with one real estate in the substantive law meaning". [29] NSA verdict (I OSK 124/06),LEX No. 293155. [30] It is sufficient to mention here, for example, SN (II CR 361/70), OSNC 1971/6/97 verdict: "Within the meaning of Article 5 of the Act of 25 June 1948 on Division of Real Estate within Cities and Certain Housing Estates (Journal of Laws No. 35, item 248), the real estate is a plot of land separated from other plots of land, irrespective of whether it previously formed a number of separate plots of land which were subsequently joined in one whole (real estate), or whether such a plot of land was added to an already existing real estate, provided that they subsequently form one whole irrespective of whether they are recorded as a whole in the land and mortgage register or have not been recorded in the land and mortgage register at all."; compare B. Janiszewska, Stosunki własnościowe w wypadku przekroczenia granicy nieruchomości przy wznoszeniu budynku (art. 151 k.c.), (in:) PS 2007/6/53: "Given the understanding of the concept of the building based, among other things, on the interpretation of Article 46 and 48 of the Civil Code, it needs to be assumed that the owner of the original real estate is the owner of the whole building during the construction of which the border of the neighbouring land was crossed."; T. Mróz, Nieruchomość a działka - rozważania na tle pierwokupu gminy, (in:) Rejent 1998/9/120: "In order to determine that part of land is real estate it is necessary to separate it out of other objects, i.e. out of the land surrounding it. We, therefore, deal here with object separation which may take place by means of determining its external borders, but in order for the real estate to exist within the meaning of property law it is not necessary for it to be marked by a land surveyor, nor, in particular, a land-surveying map needs to be drawn up. [31] S. Rudnicki, Pojęcie nieruchomości gruntowej, (in:) Rejent 1994/1/27. [32] Compare SN (III CRN 87/81), LEX No. 8327 verdict: "Among the co-owners of one real estate, within the meaning of Article 46 of the Civil Code, divided into a number of plots of land which, in the economic sense, are owned only by the individual co-owners, it is admissible to impose obligatory burdens corresponding to the easement contents (Article 285 of the Civil Code)."; verdict SN (III CRN 206/80), OSNC 1981/5/85: "The contract under which the parties being the seller and buyer enter into an agreement on building's demolition aims at building's liquidation, so, consequently, its aim is not to create a separate object of building's ownership which is not subordinated to superficies soli cedit principle, as well as Article 46 and 48 of the Civil Code."; B. Barłowski, Wyważanie otwartych drzwi?, (in:) Rejent 1994/4/82: "I understand the term "division" as (...) creating a new real estate, not in the land and mortgage register meaning, but in the meaning of real estate as" part of the earth's surface constituting a separate object of ownership" (Article 46 § 1 of the Civil Code). There is no need for a land and mortgage register or borders determined for the legal existence of such real estate, but it needs to be a compact and uniform area of land owned by the same owner (the same co-owners). If, from such an area, as a result of an act in law or court decision, two or more such objects (real estates) are created, then we can talk about division which requires approval in the form a prior decision under Article 10 of the Act on Land Management and Expropriation of Real Estate"; E. Gąsior, Uwagi dotyczące podziału nieruchomości, (in:) Rejent 1998/5/203: "Division of part of the earth's surface which constitutes a separate object of ownership, consisting in the separation out of it the plots of land which make it up, have already been separated out of it physically and marked in the real estate cadastre, does not require a decision approving the division plan."; E. Gąsior, Najnowsza historia podziału nieruchomości, (in:) Rejent 2000/11/140: "Division of part of the earth's surface which constitutes a separate object of ownership, consisting in the separation out of it the plots of land which make it up, have been configured in the terrain and marked in the real estate cadastre, does not require a decision approving the division plan.". [33] Compare to other definitions included in the following legal acts: Act on Real Estate Management (consolidated text: Journal of Laws of 2004, No. 261, item 2603, as amended); Regulation on the Manner and Procedure of Conducting Tenders and Negotiations for Sale of Real Estate (Journal of Laws of 2004, No. 207, item 2108); Regulation on Real Estate Valuation and Preparation of Appraisal Study (Journal of Laws of 2004, No. 207, item 2109, as amended); Regulation on Designation of Types of real Estate Considered to be Indispensable for State's Defence and Safety (Journal of Laws of 2004, No. 207, item 2107); Regulation on the Manner and Procedure of Real Estate Division (Journal of Laws of 2004, No. 268, item 2663); Regulation on Real Estate Reparcelling and Division (Journal of Laws of 2005, No. 86, item 736); Act on Universal Real Estate Taxation (Journal of Laws of 2005, No. 131, item 1092); Regulation on Exercising the Right to Compensation for Real Estate Remaining Outside the Current Borders of the Republic of Poland (Journal of Laws of 2005, No. 169, item 1418, as amended); Regulation on Sample registers Containing Data Related to Exercising the Right to Compensation for Real Estate Remaining Outside the Current Borders of the Republic of Poland (Journal of Laws of 2005, No. 248, item 2101); Act on Transformation of Perpetual Usufruct Right into Ownership Title to the Real Estate (Journal of Laws of 2005, No. 175, item 1459, as amended); Act on Ownership of Premises (consolidated text: Journal of Laws of 2000, No. 80, item 903, as amended); Regulation on the Enforcement Procedure from Premises Constituting Separate Real Estates (Journal of Laws of 1994, No. 136, item 710); Act on Housing Cooperatives (consolidated text: Journal of Laws of 2003, No. 119, item 1116, as amended); Act on Tenant Protection, Commune's Housing Stock and Amendment of the Civil Code (consolidated text: Journal of Laws of 2005, No. 31, item 266, as amended); Act on Purchase of Real Estate by Foreigners (consolidated text: Journal of Laws of 2004, No. 167, item 1758, as amended.); Act on Protection of Persons Acquiring the Right to Use Residential Buildings or Premises for a Pre-Defined Period during Each Year and Amendment of Civil Code, Petty Offence Code and Act on Land and Mortgage Registers and Mortgage (Journal of Laws of 2000, No. 74, item 855, as amended); Land Surveying and Cartography Law (consolidated text: Journal of Laws of 2005, No. 240, item 2027, as amended); naturally, the list of legal acts in which one can find a definition of real estate provided above features just examples of acts and is not the exhaustive catalogue. [34] Consolidated text, Journal of Laws of 2010 No. 102, item 651, as amended [35] Compare the definition included in the Regulation of the Minister of Agriculture and Rural Development of 17 February 2010 on the Detailed Procedure for the Sale of Real Estate from the State Treasury Agricultural Ownership Stock and their Constituent Parts, Conditions for Dividing the Purchase Price into Instalments and Estimated Land Prices (Journal of Laws of 2010, No.29, item 151). "§1 clause 4 real estate - shall be understood as the real estate from the Stock earmarked for sale, except for real estate sold in accordance with the procedure set out in the provisions issued under Article 43.3 of the Act". In order to understand this definition, it is necessary to go through the provisions included in the Regulation, and also through the Act on Management of State Treasury Agricultural Real Estate. Such a system of using references creates positive conditions for legislative coherence of a given regulation; in this case provisions on management of state treasury agricultural real estate. Unfortunately, the definition included in the Regulation read on its own is incomprehensible. [36] Consolidated text, Journal of Laws of 2010, No.95, item 613. [37] According to a verdict issued by WSA in Lódź "similar real estate is a real estate which is comparable to the real estate being the subject of valuation, in terms of its location, legal status, intended use, manner in which it is used, as well as other features affecting its value. The necessary condition to treat a real estate as similar and to adopt its value as reliable one to determine the value of the land subject to valuation, is the existence of the bond which consists in being similar not in being identical". (II SA/Łd 583/11). Another decision issued by WSA in Warsaw stipulates that "What shall be understood as similar, comparable real estate is such real estate whose legal, physical and functional status is as close to each other as possible. In the event of differences, the valuation which determines the value shall be subject to a relevant adjustment based on identification of important differences, i.e. those which may influence the value". (IV SA/Wa 1221/10). [38] According to NSA verdict "The term 'land real estate', within the meaning of Article 4.1 of the Act on Real Estate Management, shall be understood as the land together with its constituent parts (excluding buildings and premises), if it constitutes a separate object of ownership, and may be an independent object of legal transactions. Separation of the land requires demarcating of its external borders, which may occur by establishing a land and mortgage register for it. Establishing a land and mortgage register for one plot of land makes it a separate object of ownership with respect to the remaining land of the same owner, who may own a number of neighbouring plots of land. Whether the separate legal nature of the neighbouring real estates is maintained depends only on the owner. The existence of the shared border and of the same object of ownership does not constitute a legal basis for joining the real estates for which separate land and mortgage registers have been established, or when an entry in the land and mortgage register has been made only for one of them, and the owner approves such a state of affairs. Treatment of two neighbouring plots of land which have the same owner as one real estate in the legal sense is admissible only when neither of them has a land and mortgage register". (I OSK 181/05). [39] WSA III SA/Kr 850/11 verdict. In this context, it needs to be pointed out that the term record parcel and construction plot are two completely different terms. It was indicated by WSA in Poznań "The legal definition of the construction plot understood as a 'built-up plot of land whose size, geometrical features, access to the road and presence of technical infrastructure devices enable correct and rational use of the building and devices located on this plot determines the contents of this term only in the area of regulations of the Act on Real Estate Management. The assessment of compliance of the real estate's division plan with separate regulations takes place by taking into account legal definitions included in the separate regulations. The legislator did not allow modification of the meaning of the separate regulations it indicated as the model for the division plan's compliance assessment. (III SA/Po 817/07). [40] S. Rudnicki, Pojęcie nieruchomości gruntowej, (in:) Rejent 1994/1/27. [41] This term raised a lot of controversy in Polish judicial decisions. For instance, the SN decision "The agricultural nature of the land shall be determined by its agricultural intended use, and not the manner in which it is currently used". (III CKN 140/98); SN resolution "The land under residential buildings and land necessary to use these building which constitute part of an agricultural farm are agricultural real estate (agricultural land) within the meaning of Article 461 and Article 1058 of the Civil Code". (III CZP 47/96). [42] The Act of 19 October 1991 on Management of State Treasury Agricultural Real Estate (Journal of Laws of 2012, item 1187, as amended). [43] The Act of 11 April 2003 on the Structure of the Agricultural System (Journal of Laws of 2012, item 803). [44] This definition also has been widely interpreted in judicial decisions. For instance, SN verdict "Within the meaning of Article 2 clause 1 of the Act of 2003 on the Structure of the Agricultural System, real estate which meets the requirements set out in Article 461 of the Civil Code, but in the zoning plan has been earmarked for other purposes than agricultural ones, is not agricultural real estate". (IV CSK 93/12, also II CSK 9/09). [45] WSA II SA/Gd 86/10 verdict.