State taxes levied in connection with the issuance, renewal or registration of certain documents (passports, permits, licences, corporate deeds, patents, registration with trade registries) Imposta sostitutiva: proportionate tax generally applied in lieu of a progressive tax.
En effet, l’art.1 de la loi L.2169/93 sur les coopératives agricoles prévoit trois degrés de coopératives :