Il trattamento fiscale del Rup previsto dal regolamento CE n. 1782/2003
The tax treatment of the SPS introduced under Council Regulation no 1782 (by Giuseppe Ferrara) - ABSTRACT: The tax office has recently pronounced on the tax treatment applicable, for the agricultural entrepreneur, to the single payment scheme introduced under Council Regulation no 1782/2003. It has also pronounced on the compensation for the conveyance of the subsidies and the so-called admissible hectares, as well as on the lease of the entitlement to the latter. In particular the tax office believes that such sums, whether acquired by the agricultural entrepreneur or by a simple firm, would always be included in the agricultural income and thus would not be autonomously taxable. If they were allocated to commercial firms, they would constitute positive components of the business income deriving from them. On the other hand, we believe that the SPS received by either the individual entrepreneur or the simple firm for the mere maintenance of the admissible land in good agricultural and environmental conditions can be autonomously taxed in its entirety since it is considered a different income (article 67 t.u.i.r.). We have reached the same conclusion also with respect to the lease of the entitlement to subsidies and the so-called admissible hectares. We believe, however, that such sums cannot be levied when the income of the agricultural entreprise is classified as business income. In our opinion, this leads to the need for a normative intervention aimed to standardise, partially here, the tax treatment of the agricultural enterprise, in whichever way it is exercised, and thus the tax regime of the agricultural or business income to which it is subjected.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 2007/1 (2007)
Issue (Month): 1 ()
|Contact details of provider:|| Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=122 |
|Order Information:|| Web: http://www.francoangeli.it/riviste/Elenco_Prodotti.aspx?startCode=DC Email: |
When requesting a correction, please mention this item's handle: RePEc:fan:aimaim:v:html10.3280/aim2007-001009. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.