Summary:

The manner of use of the land let into perpetual usufruct is specified not only the by the legal provisions or the principles of social coexistence, but also by an agreement or a decision conferring this right. If letting land for perpetual usufruct is aimed at erecting building structures or other equipment, the agreement should also specify the date of the commencement and the completion of the works.
The State Treasury and local government units are required to control the manner of use of the real estate let into perpetual usufruct, and to take appropriate action in the case the real property is used in the manner inconsistent with this agreement or decision. The main issue is to determine the intended purpose of perpetual usufruct, which is difficult in practice, especially in the cases where perpetual usufruct was not established by way of an agreement, but by enfranchisement decisions issued in the years 1990-1997.
The aim of the study is to analyze the effects of change in the manner of use of real estate by perpetual user. These issues, in practice, raise numerous doubts about the rules of proper conduct as well as the consequences for perpetual users. The emerging interpretation ambiguities are intensified by inconsistent judicial decisions and imprecise regulations. The article presents assumptions for the dissolution of perpetual usufruct, imposing additional annual fees and changing the percentage rate of the annual fees, as well as surveying and legal problems occurring accordingly in practice. A part of the research was devoted to changes in the content of the right of perpetual usufruct. This problem is currently getting more and more significant because it concerns the land which were let into perpetual usufruct by enfranchisement of legal persons, including companies. Real estate transactions by affranchised companies results in the need to adapt the intended purpose of perpetual usufruct to the investment plans of the buyers. However, there is a possibility to change the intended purpose of perpetual usufruct by administrative decision declaring the enfranchisement of state and municipal legal persons. The analysis was carried out in accordance with the applicable regulations, the selected case law of administrative courts and the results of the research on the real estate of the Municipality of Krakow, which were used by perpetual users inconsistently with the agreement or decision in the years 2010-2014.