Landwirtschaft und Landwirtschaftlicher Betrieb – Legaldefinitionen und Verkehrsanschauung
Abstract
The legal definitions of "agriculture" and "agricultural holding" differ between European Union (EU) law and national law. The term "farm" is also described differently in national law. This article analyzes legal definitions and terminology of relevant legal matters (EU law, constitutional law, tax law, trade law, agricultural law, social security law, state aid law, inheritance law, property transaction rules, land-use planning law) from a legal and professional point of view and outlines opportunities for legal and political development. There are distributed legislative competences between the Federal State of Austria and the Austrian federal states stated in the Federal Constitutional Law (B-VG). Agriculture is a competence of the federal states by Art. 15 (1) B-VG. But there is no definition of agriculture and agricultural activities in the Austrian constitution. Accepting a direct effect of EU legislation implies a contemporary interpretation of Article 15 B-VG and a partial derogation of some laws, among others parts of the trade, commerce and industry regulation act and the regulation on farm products. The term "agricultural holding", provided by several laws and regulations has to be interpreted in administrative practice and in judiciary in a contemporary manner (prevailing public opinion). Keywords: Direct effect of EU legislation, derogation of national law, trade, commerce and industry regulation act, flat-rate scheme for farmers, legal definition of farm business, prevailing public opinion.
© 2018 Alois Leidwein, published by Universität für Bodenkultur Wien
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