Gli incentivi fiscali nella cd. Legge contro gli sprechi e nella gestione delle derrate alimentari nuove ipotesi di tributo ambientale

[Autom. eng. transl.] The work analyzes the theme of the taxation of foodstuffs, starting from the observation that in recent times numerous national and community legislative initiatives have been dedicated to the management of these goods, all initiatives with the aim of reducing waste. In particular, and lastly, in December 2015 the European Commission issued a package of measures aimed at achieving the so-called. "Circular economy": a model that focuses on the sustainability of the system, in which there are no waste products and in which the materials are constantly reused. It goes without saying that, to induce consumers and producers to adopt more sustainable behavior, the fiscal lever has also been used. The sustainable management of food resources is strongly connected with issues of an economic, environmental and social nature, and in this regard the work, in considering the recent law n. 166/2016, containing "Provisions concerning the donation and distribution of food and pharmaceutical products for purposes of social solidarity and for limiting waste", points out certain aspects regarding the taxation of foodstuffs, both from the point of view of taxes on foodstuffs. incomes and VAT, both in terms of excise duties and local taxes.