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.