Impresa agricola e produzione di energia
AbstractFactory Farm and Production of Electric Energy - The article 1, par. 369 of the 296/2006 act definies as agricultural industry: the production and cession of electric and caloric energy originated from forest renewable sources; the production and the commercialization of chemical products derived from agricultural produce coming from the cultivated land; and the production and the cession of electric and caloric energy originated from photovoltaic sources. Therefore, the normative reveals the multifunctionality and the pluriactivity of the factory farm: it reconducts the production of not foodstuffs goods, as the electric energy, the fuels and the chemical products, to the agricultural firm. Legislator intend to stimulate these activities also through the tax lever, providing for these activities produce agricultural income. With regard to it, the provision (of the law) causes some doubts concerning his compatibility with the constitutional dictation (artt. 3 and 53 Const.), in our opinion, in particulary with reference to the activity of photovoltaic energy production and cession. Key words: factory farm, photovoltaic energy, multifunctionality, pluriactivity.
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Bibliographic InfoArticle provided by FrancoAngeli Editore in its journal AGRICOLTURA ISTITUZIONI MERCATI.
Volume (Year): 2008/1 (2008)
Issue (Month): 1 ()
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Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=122
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