and symbolic significance are nonetheless subjected to ordinary tax regimes that conceptualize them primarily as luxury businesses, thereby neglecting their contribution to the promotion of Made in Italy and the advancement of sustainable food practices. I. THE FISCAL FRAMEWORK FOR STARRED RESTAURANTS Michelin-starred restaurants, despite their unique position in the gastronomy sector are generally subject to fiscal frameworks designed for “conventional” commercial enterprises, which fail to reflect their distinctive cultural characteristics. In Italy, these establishments face a combination of direct and indirect taxes that can significantly influence their financial sustainability4. Direct taxation, including corporate income tax (IRES) and regional business tax (IRAP), applies to profits that are frequently constrained by high fixed costs, such as premium ingredients and highly skilled personnel. Indirect taxes, most notably Value Added Tax (VAT), affect not only standard dining services but also complementary activities, including culinary private events and tasting experiences. Beyond the tax burden, in Italy Michelin-starred restaurants contend with a substantial administrative and bureaucratic load, encompassing electronic invoicing, VAT reporting, payroll obligations, and local levies such as property tax (IMU) and waste management tax (TARI). While these requirements are standard for most businesses, they take on particular significance for high-end restaurants, where operational margins can be limited despite premium pricing and managerial focus is often devoted primarily to culinary excellence rather than fiscal compliance. II. “INEQUALITIES” IN THE TAXATION OF STARRED RESTAURANTS The taxation of Michelin-starred restaurants raises profound questions concerning inequality and distributive justice, both within the hospitality sector and in broader socio-economic contexts. Although these establishments are commonly associated with affluence and exclusivity, their economic realities are more nuanced. The high operating costs - encompassing premium ingredients, 4 https://www.ilsole24ore.com/art/ristorazione-stellata-crisi-certo-se-non-mette-proprio-agio-clienti-AFi2vPXC. 515 THE FISCAL DIMENSION OF STARRED RESTAURANTS
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