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La Fiscalità in agricoltura

De Pin, Antonio (2015): La Fiscalità in agricoltura. Published in: Intersezioni , Vol. 59, No. 59 (25 February 2015): pp. 1-5.

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Abstract

Agricultural tax categories do not differ from the general three-tier: income, wealth, consumption; so the main taxes affect income (Irpef, Ires) and production activities (Irap), real estate (Imu, Tasi) and transfers (register, mortgages, cadastral), added value (VAT). It notes, however, that the fuel is low for its characteristic character, while, among the countless bales that characterize the life of the agricultural enterprise, concession fees, secretarial and inscription rights, taxes on machinery and vehicles, by consortia of reclamation contributions. The system focuses on the new Article 2135 of the Civil Code, which redefines the role of agricultural entrepreneur, with the recognition of the multifunctionality and multiplicity of the agricultural enterprise, foreseeing beyond cultivation, breeding and related activities, the supply of other goods and services for the community, agritourism, valorisation of the rural territory, reception and hospitality, the production of energy. Farmers go beyond land-based cooperatives, even those upstream and downstream of agricultural production, and their consortia, provided that they supply, or use, predominantly products to, or members (Article 1, Dlgs 18 May 2001, 228, Guidance and modernization of the agricultural sector).

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