Agricultural companies under Italian law: regulatory framework, advantages and critical aspects
Barretta, Raffaele (A.A. 2025/2026) Agricultural companies under Italian law: regulatory framework, advantages and critical aspects. Tesi di Laurea in Principles of civil law, Luiss Guido Carli, relatore Bruno Tassone, pp. 57. [Bachelor's Degree Thesis]
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Abstract/Index
The agricultural entrepreneur and the legislative framework. The concept of agricultural entrepreneur under art. 2135 of the civil code: from the 1942 codification to the reform of legislative decree no. 228/2001. The expansion of agricultural activities: primary activities and ancillary connected activities. The Professional agricultural entrepreneur (PAE): definition, professional requirements and the qualification mechanism under legislative decree no. 99/200417. The agricultural company: constitutive requirements and eligible corporate forms. Benefits and incentives of the agricultural company. Tax benefits: the cadastral income taxation regime under law no. 296/2006. Indirect tax reliefs on agricultural land transfers: the small farming property regime. Exemption from municipal property tax and the special VAT regime. Access to EU rural development plans and agricultural support schemes. Incentives for generational renewal and young farmers. Critical issues and open questions. The right of agricultural pre-emption: exclusion of limited liability companies and its practical consequences. The single-company rule: structural rigidity and risk of abuse. Formal versus substantive qualification: the risk of fictitious agricultural companies. Loss of professional status and forfeiture of tax benefits: the five-year rule. Regulatory fragmentation and the absence of a unified legislative framework.
References
Bibliografia: pp. 55-57.
| Thesis Type: | Bachelor's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33) |
| Chair: | Principles of civil law |
| Thesis Supervisor: | Tassone, Bruno |
| Academic Year: | 2025/2026 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 13 Oct 2026 12:23 |
| Last Modified: | 13 Oct 2026 12:23 |
| URI: | https://tesi.luiss.it/id/eprint/46840 |
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