The DIRECTOR GENERAL of FINANCE in agreement with the HEAD of the DEPARTMENT of European and international policies and rural development Saw the art. 32, paragraph 3, income tax consolidation Act, approved by Decree of the President of the Republic December 22, 1986, no 917 (Tuir), as amended, which provides that a decree of the Minister of finance, in consultation with the Minister of agriculture and forestry, and established for each species of animals the number of animals within limits as per letter b) of paragraph 2 of the same article taking into account the productive potential of land and fodder units required depending on the species reared; Visto l'art. 56, paragraph 5, third period, of this consolidating Act, which provides that a decree of the Minister of economy and finance, in consultation with the Minister of agriculture and forestry, for the purposes of determining the income from animal husbandry exceeding the limit referred to that letter b), shall be drawn up every two years, the average value of agricultural income attributable to each Chief raised within the limit specified above and the multiplier to be applied to the same average value specifically designed to take into account the different cost implications; Having regard to the Legislative Decree March 30, 2001, # 165, laying down general rules on the sort of labour employed by public administrations and, in particular, articles 4, 14 and 16 that provide for its award to General officers of financial, technical and administrative management in relation to the administrative policy of the governing bodies; Having regard to the Legislative Decree July 30, 1999, n. 300 laying reform of Government and, in particular, article. 23, with whom it was established the Ministry of economy and finance; Having regard to the Decree of the President of the Council of Ministers in February 27, 2013, n. 67 laying down organisation of the Ministry of economy and finance; Having regard to the Decree of the President of the Council of Ministers in February 27, 2013, # 105, establishing the Ministry of agricultural food and forestry policies; Having regard to the April 20, 2006 decree of the Ministry of economy and finance, in consultation with the Ministry of agricultural food and forestry policies, concerning the determination of income from animal husbandry for 2005-2006; Given the directorial Decree May 27, 2008 of the Ministry of economy and finance, in consultation with the Ministry of agricultural food and forestry policies, concerning the determination of income from animal husbandry for the years 2007 and 2008, which confirmed the criteria defined by the aforementioned Decree April 20, 2006; Given the directorial Decree May 10, 2010 of the Ministry of economy and finance, in consultation with the Ministry of agricultural food and forestry policies, concerning the determination of income from animal husbandry for the biennium 2009-2010, which confirmed the criteria defined by the aforementioned Decree April 20, 2006; Considering that it is necessary to identify the criteria for determination of income from animal husbandry for the years 2014 and 2015; Considered that it is necessary to confirm, even for the years 2014 and 2015, the criteria defined by the above Decree April 20, 2006;
Decrees: Art. 1 Identification of the parameters laid down in articles 32, paragraph 3, and 5, paragraph 56, 1 of the tax code. For the biennium 2014-2015, for the purposes of determining the income from animal husbandry in the limit under art. 32, paragraph 2, subparagraph b) of the tax code, and the excess referred to in art. 56, paragraph 5, of the same text only, the number of heads falling within the mentioned limit, the average value of agricultural income attributable to each Chief raised within the same limit and the coefficient provided for in art. 56, paragraph 5, of the tax code shall be determined in accordance with the provisions contained in the Decree of the Ministry of economy and finance, in consultation with the Ministry of agriculture, food and forestry of 3 April 20, 2006 and tables 1, 2 and attached to the said Decree. This Decree will be published in the official journal of the Italian Republic.
Rome, December 18, 2014 the Director General of finance Lapecorella the head of the Department of European and international policies and rural development Blasi