Is it compulsory to register verbal contracts for land used for leased land and used for the allocation of subsidised gas oil?

edited by Dr. Giuseppe Marrone

The Agency of Customs, on the basis of a request made by Coldiretti has decided to make valid for the purpose of the allocation of diesel facilitated, unregistered contracts.

A Circular of 16 January 2018, the Agency has, in fact, solved the problem relating to the recognition of loan contracts in verbal form as valid driving licences for agricultural land for which fuel can be assigned to excise duty facilitated.

The question arose following a previous Circular of the same Agency published in September 2017, according to which the loan contracts to be used for the request of agricultural fuel had to be signed in writing and as such registered, The Committee on the Environment, Public Health and Consumer Protection is therefore no longer in favour of loans in verbal form, which, as is well known, constitute one of the most common titles of tenure for agricultural land.

Since Coldiretti’s initiative to resolve the issue at legislative level by means of a specific amendment to be approved under the 2018 budget law has failed, for inexplicable reasons of lack of financial cover, the Confederation has started a tightened confronts with the Agency of Customs in order to support the solution already characterized in the amendment.

The solution adopted by the Customs Agency, which reproduces the contents of Coldiretti’s proposal, is to:

– to confirm the application of the reduced rate of excise duty for petroleum products used in agricultural work, including on land used on loan;

– allow the possibility of proving that the land has been leased, instead of the written and registered loan agreement, by means of declarations in lieu of a known deed, possibly jointly; by convenient and comforting with which to attest the exclusive and full availability by the suitor of the land, punctually identified, on which to perform the agricultural processing.