sectors3 within which food represents the element that permits to apply – at least in the Italian experience – to all the different economic activities involved the (same) agricultural income and VAT discipline, even if those economic sectors have little to do with the agriculture. It can happen, in fact that two identical commercial activities (e.g. hospitality) are subjected to a totally different tax scheme, depending only on the place where there are developed (if in a rural context or not) or on the product involved, and, in particular, they may be subjected (i) to an ordinary-analitycal tax scheme (with possible recognition of certain specific tax credits) typical of business income, or (ii) to a special flat-rate scheme, or (iii) to on favorable tax scheme based on cadastral system, (in theory) reserved (only) for landed income. This situation evidently creates: • some frictions with the principle of equality – because the unequal tax treatment (for the same economic activities), basing only on the different geographical location of the activity itself, it might not be justified (hence, might not be considered reasonable) at constitutional level, considering the principle over mentioned –; • some tax evasion phenomenon – for instance as it was happened in Italy some years ago with the selling of truffles –; • a damage for fair competition among EU member States and of the market. Those consequences might arise especially because, in general, there is no a single harmonized agricultural taxation system in the European Union and, in particular, there is no an uniform tax regime of gastronomy. At European Union level, in fact, agricultural field, even though is subject to threefold harmonization process, it is not anymore an exclusive competence of the European Union, but falls under shared competence with members States and all the European measures move along the lines of mere financing or soft law: therefore the development and support of gastronomy is not specifically regulated, being only facilitated through one-off funding4. culture, among the most desired experiences». The same Report states that there is «a perception – now well established in the tourist imagination – of food and wine as a ‘gateway’ to local culture. Tasting local dishes and recipes, visiting places of production, participating in events and food tours are fully considered cultural experiences, capable of bringing tourists into contact with the traditions and values of the destination visited, often in an engaging and enjoyable way». 3 Gastronomy is characterized by an extreme heterogeneity of interests-involves countless economic sectors: that of visiting lands; that of the production and sale of agrifood products; again, that of food, with possible tastings on site; that of educational farms and guided tours. 4 For instance, in December 2024 the European Commission planned to allocate €132 million in 2025 to co-fund promotion activities for sustainable and high-quality EU agri-food products. 524 PAOLA MILIOTO
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