ous solar year produced a turnover less than € 7 000,00 are totally exempted from paying the tax and from the related documentary; 2. the provision of article 34-bis of the same decree allows to the “related activities” which producing goods and services pursuant to the third paragraph of article 2135 of the Italian Civil Code (e.g. agritourism) to adopt a flat rate system. Once again the farmer may opt for the ordinary VAT scheme or for a flat rate on purchases and imports. In latest, VAT is calculated by reducing the tax on taxable transactions by 50 per cent of its amount, as a flat-rate deduction; 3. finally, article 34-ter of the same decree, which provides for a special regime for occasional harvesters of, for example, truffles and mushrooms (this regime will be analyzed below). As direct taxation, in general also in indirect taxation there is a preferential tax treatment of agriculture and forestry. Nevertheless, with regard to certain specific agri-food products, there are some exceptions that make taxation even more favorable for the agricultural sector than the “ordinary” taxation described above, creating certain problems in terms of competition in the economic sectors concerned. This is the case of the products that will be analyzed below. III. TRUFFLES (AND MUSHROOMS) While mushrooms (at least until 2019, as will be discussed) have not attracted much attention from legislators, especially tax legislators, truffles, on the contrary, have been the subject of multiple legislative actions since the 197012; this is because truffles, more than mushrooms, are considered one of Italy’s gastronomic specialities and products of excellence. Italy, which leads the world in the production and export of this precious product, has, in particular, been able to preserve the culture of truffle cultivation, harvesting and consumption, transforming it into a symbol of the link between land and cooking and giving the national truffle heritage a high cultural, socioeconomic and environmental value. This, among other things, led the United 12 The first legislative action dates back to Law No. 568 of July 17, 1970, which sought to regulate the collecting and marketing of truffles in Italy, in order to integrate the rights and duties of citizens introduced by Articles 820 and 821 of the Civil Code, relating to natural fruits generated by property. 529 THE TAX REGIME OF GASTRONOMY
RkJQdWJsaXNoZXIy MTE4NzM5Nw==