The study is particularly focused on reordering the rules characterizing agricultural taxation. Taxation in agriculture is an intricacy of fairly articulated rules whose justifications stem from the peculiarities of the sector. The novel article 119 of the Constitution, then, sanctioning the principle of financial autonomy of the Regions, it involves a further differentiation of the levy in the local area
From 2015 onwards, there will be a new legal category – ‘an active farmer’ defined in the regulation...
The deliberations presented in the paper focus on the definition of agricultural activity contained...
The Law no. 141/2015 on Social Farming laid down a national definition of welfare activities carried...
The study is particularly focused on reordering the rules characterizing agricultural taxation. Taxa...
Agricultural tax categories do not differ from the general three-tier: income, wealth, consumption; ...
La crisi che ha colpito il settore agricolo nell’ultimo biennio ha costretto a rivalutare il peso e ...
For technical and sociological reasons agriculture has until now had the benefit of a special tax sy...
In Italy taxation of agriculture sees the promotional dimension of the Treasury and revenue targets ...
This article deals with the legislation regulating income from agriculture in Switzerland and in the...
The enlargement process of the farm, made with the traditional standard of connection, is characteri...
The author focuses on the European Union and the domestic legislative framework related to the defi...
On 17 December 2013, in accordance with the procedure introduced by the Treaty of Lisbon (Article 29...
On 17 December 2013, in accordance with the procedure introduced by the Treaty of Lisbon (Article 29...
Lo studio, dopo aver preso le mosse dalla constatazione che la gran parte dei prodotti agricoli sono...
The recent changes in the taxation of agricultural activities in Poland have excluded small-scale ag...
From 2015 onwards, there will be a new legal category – ‘an active farmer’ defined in the regulation...
The deliberations presented in the paper focus on the definition of agricultural activity contained...
The Law no. 141/2015 on Social Farming laid down a national definition of welfare activities carried...
The study is particularly focused on reordering the rules characterizing agricultural taxation. Taxa...
Agricultural tax categories do not differ from the general three-tier: income, wealth, consumption; ...
La crisi che ha colpito il settore agricolo nell’ultimo biennio ha costretto a rivalutare il peso e ...
For technical and sociological reasons agriculture has until now had the benefit of a special tax sy...
In Italy taxation of agriculture sees the promotional dimension of the Treasury and revenue targets ...
This article deals with the legislation regulating income from agriculture in Switzerland and in the...
The enlargement process of the farm, made with the traditional standard of connection, is characteri...
The author focuses on the European Union and the domestic legislative framework related to the defi...
On 17 December 2013, in accordance with the procedure introduced by the Treaty of Lisbon (Article 29...
On 17 December 2013, in accordance with the procedure introduced by the Treaty of Lisbon (Article 29...
Lo studio, dopo aver preso le mosse dalla constatazione che la gran parte dei prodotti agricoli sono...
The recent changes in the taxation of agricultural activities in Poland have excluded small-scale ag...
From 2015 onwards, there will be a new legal category – ‘an active farmer’ defined in the regulation...
The deliberations presented in the paper focus on the definition of agricultural activity contained...
The Law no. 141/2015 on Social Farming laid down a national definition of welfare activities carried...