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.
Taxation in agriculture
DE PIN, Antonio
2015-01-01
Abstract
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.
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