Identification Of Assets Can Be Subject To Agricultural Activities Related Thereto, Laid Down In Article 32, Paragraph 2, Point C), Highlighting Only The Income Tax.

Original Language Title: Individuazione dei beni che possono essere oggetto delle attivita'agricole connesse, di cui all'articolo 32, comma 2, lettera c), deltesto unico delle imposte sui redditi.

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The MINISTER of economy and finance having regard to articles 7 and 8 of the law March 5, 2001, n. 57, bearing delegation for the modernization in agriculture, forestry, fisheries and aquaculture; Visto l'art. May 18, 2001, 1 of Legislative Decree No. 228, embodying the orientation and modernization of the agricultural sector, in accordance with art. 7 March 5, 2001, law No. 57; See, in particular, on paragraph 1 of that article. 1 of Legislative Decree No 228 of 2001, which replaced the art. Civil Code 2135 reformulating the concept of farmer; Visto l'art. 1 March 7, 2003, law No. 38, containing provisions on agriculture, which included, inter alia, to coordinate the State tax legislation with the provisions of legislative decree May 18, 2001, n. 228, foreseeing the adoption of special schemes for non-recourse financing of taxable profits and taxes; Visto l'art. 32, paragraph 2, point c), of the Decree of the President of the Republic December 22, 1986, no 917, bearing the qualification of agricultural income and in particular of activities considered production of agricultural income anyway, that are considered agricultural activities the activities referred to in the third paragraph of art. 2135 of the civil code, the handling, storage, processing, marketing and promotion, altough not carried out on the ground, of products obtained mainly from the cultivation of the Fund or of the forest or from animal husbandry, with reference to the goods identified, every two years by order of the Minister of Finance upon proposal by the Minister of agriculture and forestry; Having regard to law no December 24, 2004. 313, laying down the rules of beekeeping; Having regard to the classification of economic activities Nace 2007 «» approved by decision of the Director of the revenue of the November 16, 2007, published in the Official Journal No. 296 of December 21, 2007, adopted in place of the classification of economic activities «Atecofin 2004», approved by decision of the Director of the revenue of December 23, 2003, published in Official Gazette No. 301 of December 30, 2003; Having regard to the order of the Minister of economy and Finance of June 17, 2011, bearing the identification of assets can be subject to agricultural activities related to art. 32, paragraph 2, point c), of the Decree of the President of the Republic of December 22, 1986, no 917; Taking into account the proposal of the Minister of agricultural food and forestry policies, expressed in footnote 0015043 of July 18, 2014 and 1 St December 2014 # 0027364 of note, with which you are prompted to confirm the proceedings of previous table annexed to the Decree of the Ministry of economy and Finance of June 17, 2011 and to include additional activities;
Decrees: Art. 1 identification of assets subject to agricultural activities 1. The table annexed to the Ministerial Decree of June 17, 2011, where are located the goods produced and related agricultural activities under art. 32, paragraph 2, letter c) of consolidated income taxes referred to in the Decree of the President of the Republic December 22, 1986, n. 917, it is replaced by the table attached to this Decree.