Making bread is part of agricultural activities and must have the same dedicated tax regime.
To remove all doubts came the sentence of the Council of State which upheld the appeal promoted by Cia-Agricoltori Italiani, annulling the verdict of the Lazio TAR n.4916 / 2021 which, previously, had excluded from the related agricultural activities precisely the "production of fresh bakery products" and "production of bread".
The administrative judges, recalled CIA retracing the judicial process, had accepted an appeal from Fippa, the Italian Federation of Bakers and the like with the consequent cancellation of the Ministerial Regulations 2010 and 2011 in the parts in which they included the production of bread among the activities related to that agricultural.
An exclusion which therefore determined the application of the heavier taxation regime established for commercial activities and no longer the one reserved for farmers.
"This sentence - comments CIA - puts an end to the whole affair and is very important because it protects agricultural bakers from the possibility that the Revenue Agency can act against them for the period of validity of the previous Regulations; this clarifies definitively that it is a distinct category and not comparable, from a fiscal point of view, to that of commercial bakers ".