Italy: Council of State accepts CIA appeal: making bread remains an agricultural activity

Published 2022년 10월 11일

Tridge summary

The Council of State of Italy has ruled that making bread is considered an agricultural activity and should be subject to the same tax regime as agricultural production. This decision overturns a previous verdict by the TAR of Lazio that excluded bread production from agricultural activities, leading to the application of a higher taxation regime for commercial activities. The ruling also protects agricultural bakers from potential tax comparisons by the Revenue Agency for the period of the previous Regulations, confirming that agricultural bakers are a distinct fiscal category from commercial bakers.
Disclaimer:The above summary was generated by Tridge's proprietary AI model for informational purposes.

Original content

Making bread is absolutely part of agricultural activities and must have the same dedicated tax regime. To remove any doubt came the sentence of the Council of State, which accepted the appeal promoted by Cia-Agricoltori Italiani, annulling the verdict of the TAR of Lazio n.4916 / 2021 which, previously, had excluded its agricultural activities from the "production of fresh bakery products" and the "production of bread". The administrative judges - CIA recalls, retracing the judicial process - had accepted an appeal from Fippa, the Italian Federation of Bakers and the like, with the consequent annulment of the Ministerial Regulations 2010 and 2011 in the parts in which they included the production of bread among the activities related to the agricultural one. An exclusion which therefore determined the application of the heavier taxation regime established for commercial activities and no longer the one reserved for farmers. Risking to make the bread-making activity by ...
Source: Cia

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