Bio-methane, regulation of direct taxes

• GALLERY GALLERY
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In its past edition, Oil & nonoil, the fuel distribution themed fair, dedicated an important space to bio-methane with a dedicated conference (see page 16), during which the guests discussed about important tax aspects related to the income obtained from the production of biomethane in the agricultural sector and to its related taxation. We spoke about it with lawyer Bonaventura Sorrentino, associate of the tributary law firm of Sorrentino Pasca Toma, who specializes in issues related to the energy and oil industry. We met him and his partner Mrs. Emauela Pasca during their speech at the conference. Where to start from? From article 1, section 423 of the financial law n. 266/2005 which states that the production and sale of fuels and chemical products of agroforestry origin coming mainly from the fund, carried out by agricultural entrepreneurs, are activities pursuant to article 2135, paragraph 3, of the Italian Civil Code and therefore are considered as productive of agricultural income.