W kwestii nowego modelu sprzedaży bezpośredniej produktów rolnych

Abstract

In the current law lacks provisions that would enable farmers to sell directly processed products without setting up a business. The Senate submitted draft act amending the Income Tax Act from individuals and the Act on Freedom of Business Activity (AFBA), designed to enable direct sales of processed products. The aim of considerations is to evaluate these legislative proposals. Therefore they were analyzed and compared with the Italian legal solutions. Generally is favorably accepted the proposal to exclude from being subject to the provisions of the AFBA farmers selling to consumers plant or animal products produced on his farm and processed in person or by family members of the farmer, in a manner other than industrial. The proposed criteria of processing, though not entirely precise, may be sufficient to determine the accessory nature of the activity. It would be justified to increase the amount of revenue, or rather of income tax–free to a level that would permit to achieve real additional income for the farmers. In such a situation it would be reasonable to extent the consequences of exceeding the specified limit on the ground of AFBA. This would be a measurable, quantitative parameter limiting the size of a processed products selling activity.