Burzec, M. 2025. Commentary on the judgment of the Supreme Administrative Court of December 5, 2024, III FSK 1131/23: Running a farm for at least 5 years as a condition for exemption from civil law transaction tax. Przegląd Prawa Rolnego. 2(37) (Dec. 2025), 249–261. DOI:https://doi.org/10.14746/ppr.2025.37.2.13.