V. CONCLUSIONS In general, the analysis of the regulations governing the agri-food products described shows that the tax authorities take a favourable approach to products that represent Italian cooking excellence, promoting their development and circulation through tax measures that significantly deviate from the ordinary regulations governing the sector. Although general de-taxation is common to all the products analysed, the legislative technique adopted has not been the same. With regard to “non-wood wild products generated by the harvesting activity described in ATECO class 02.30”, the legislator appears to have opted for differentiated tax measures that take into account the specific nature of the activities (harvesting or cultivation) carried out by the various economic operators involved, emphasising the key element of agricultural activity – that of enhancing the biological cycle – to exclude or extend the regulation of agricultural income and avoiding a general inclusion of activities relating to the truffle and mushroom market among the related activities referred to in Article 2135 of the Italian Civil Code, unlike what happened in the case of olive oil tourism. While this choice had the merit of avoiding the indiscriminate application of agricultural income regulations to activities that are not intrinsically agricultural, however, it created a tax system that is not always consistent. Consider, for example, the possibility recognised in paragraph 699, Article 1 of the 2019 Budget Law for agricultural producers who manage the production of non-wood wild products to apply the flat-rate scheme referred to in Article 1, paragraphs 54 to 75, of Law No. 190 of 2014, with income determined on a cadastral basis: this choice not only allowed the application of the flat-rate scheme to persons (agricultural producers) originally excluded from Law No. 190 of 2014, in Article 1, paragraph 5724, but also allowed the application of the scheme by allowing the determination of the taxable base on a cadastral basis. Furthermore, consider the extension of this regime to production management activities which, as highlighted in doctrine25, have little to do with agricultural 24 The regulation expressly states that “The following cannot use the flat-rate scheme: a) natural persons who use special schemes for value added tax purposes or flat-rate schemes for determining income” and, as clarified by the Revenue Agency in Circular No. 10/E of April 4, 2016, these include “Agriculture and related activities and fishing (Articles 34 and 34-bis of Presidential Decree No. 633 of 1972)”. 25 For a specific analysis, see Rocchi A., Scappini L., Estensione delle agevolazioni nel comparo agricolo, edited in Il Fisco, 5, 2019, p. 443; Tosoni G. P., Flat tax al 15% anche per i produttori di funghi e tartufi, edited in Il Sole24ore, 7 febbraio 2019. 538 PAOLA MILIOTO
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