- Mr. TIZIO has submitted a request for clarification regarding the tax treatment of the activity of capturing, collecting, transporting, and selling/disposing of “blue crabs” (Callinectes Sapidus)
- He is a fishery entrepreneur who also engages in the breeding of mollusks in demarcated maritime areas in the Sacca di Goro and Comacchio zones
- He quantifies his income for direct taxes according to the Tuir and determines VAT based on the Decreto IVA
- The uncontrolled proliferation of blue crabs has led to extraordinary measures by the Emilia-Romagna Region and MASAF for their collection and disposal/sale
- Blue crabs have a low commercial value compared to clams
- The breeding of clams in the Sacca di Goro and Comacchio is done in demarcated maritime areas specified by the Emilia-Romagna Region
- The breeding of other species is excluded by administrative provisions
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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