Evolution of agricultural taxation in Italy

In Italy taxation of agriculture sees the promotional dimension of the Treasury and revenue targets in juxtaposition, usually conjugated with the need to ensure continuity of the taxation structure of a sector which is rapidly changing. If in the past, agriculture constituted the real backbone of the Italian economy, in more recent times it has had to face a radical change both in economic and legal terms. The aim of this article is not to pass judgement on this transition and its present and future consequences. We will limit our analysis to highlighting the parallel evolution of Italian and European common agricultural law. The legislator had to "keep up" with the changes, adjust the rules to the principles, addressing the phenomenon in an evolutionary manner and dilating the traditional legal categories. Tax law has participated in this change, building and maintain a "favour" for the taxation of activities in a sector which has rapidly lost other forms of support. The approach to the taxation of real estate and relative plants (even those functional to the production of renewable energies) has changed, albeit with solutions that have appeared in some cases, too cumbersome. The mainstay of agriculture taxation institutions appear, however, sufficiently stable and destined to live with the knowledge, of the Italian Financial Administration, the relative weak position of the industry in contemporary economics.