The tax regime of gastronomy, between tourism, cultural heritage and excellent agri-food products Paola Milioto1 I. Introductory remarks. – II. The ordinary tax-regime and the relevance of each agri-food products. – 2.1. Agricultural (and forestry) income taxation – 2.2. VAT in agricultural land. – III. Truffles (and mushrooms). – 3.1. The current regulation: occasional harvester. – 3.2. (Follow) Professional harvester. – 3.3. (Follow) Agricultural cultivator and harvester. – IV. Olive oil (and olive oil tourism). – 4.1. The taxation of olive oil tourism: direct taxation. – 4.2. The taxation of olive oil tourism: indirect taxation. – V. Conclusions. Tax regulations can play a fundamental role in the development of the gastronomy and of excellent agri-food products, conditioning the choices of economic operators whenever better tax treatment is given to certain products to the others; or to certain activities, in particular if they are carried out in a rural context or not. In gastronomy there is not an omogeneus tax regime but, both at national and european level. So, the tax regime is not unique and, starting from the “ordinary” model dedicated to agricultural income, the legislatore admitted a lot of exceptions, depending on the choises made for each products. This, not without friction with the principle of fiscal equality. I. INTRODUCTORY REMARKS Food (and in general gastronomy) moves away from a purely commercial logic relegated only to the sale of agri-food products, to take on a more transversal meaning which raises some important questions regarding the tax scheme applicable to the gastronomy field. Gastronomy, in fact, is more and more connected with tourism and cultural heritage2 and involves varied economic DOI 10.60559/gl42 1 * Phd at “G. d’Annunzio” University of Chieti-Pescara (Italy) – paola.milioto@unich.it. 2 In the Report on Italian Food and Wine Tourism 2024, edited by R. Garibaldi, food is described as «a way to feel good, to have fun, to experiment, to enjoy convivial experiences» and is «a constant presence, together with nature and
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