income, given that it is not possible to carry out the biological cycle originally envisaged by the legislator. On the basis of this provision, it would in fact be possible to rent woodland for a limited period for harvesting (e.g. truffles) and declare the agricultural income relating to the plot of land taken over, without having been involved in any stage of its production cycle. The truth is that the absolute heterogeneity of the solutions proposed by the legislator, who applies different rules depending on the specific gastronomic product in question, creates overlaps between divergent tax rules that lead to constant friction between key tax principles. The solutions could certainly be different. The first: perhaps a unified regime for gastronomy in general would be desirable, or at least in relation to those gastronomic products that have a strong impact on the market and tourism. In reality, a unified regulation (that of agricultural income) already exists for both VAT and income purposes, and the legislator, starting from the application of this regulatory framework, could have limited itself to implementing targeted measures (i) concerning activities or subjects outside this regulation (e.g. occasional harvesters); or (ii) concerning, for example, VAT purposes, reference rates, also with a view to aligning them with those applied at European level. This is also in light of the fact that the proliferation of regulations, in addition to not being coordinated with the regulations already in force (consider the tax regime introduced by paragraph 699, Article 1, of the 2019 Budget Law for production management activities), is very often superfluous, as the measures taken by the legislator are sometimes unnecessarily repetitive (e.g. the ordinary VAT regime referred to in Article 34-bis dedicated to related activities and the VAT tax regime introduced ad hoc for olive oil tourism, both of which allow the same percentage reduction in tax). There is also a second solution, which is to look at the development of gastronomy and gastronomic tourism through other measures, such as the recognition of specific tax credits which, if on the one hand, promote the expansion of the sector, on the other, allow for adequate control of its development. 539 THE TAX REGIME OF GASTRONOMY
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