are the Caravaggio church, with some ex voto paintings and a picture which is traditionally attributed to Caravaggio, and Saint Rocco church, built at the beginning of the 16th century as an offering for protecting the village against plague. Local scenery encompasses high peaked mountains and deep valleys. Duty-free status Livigno enjoys a special tax status as a duty-free area. Italian VAT (value added tax) is not paid. Although tax advantages for Livigno were recorded as far back as the sixteenth century, the current tax exemption was first introduced by the Austrian Empire around 1840. It was then confirmed by the Kingdom of Italy around 1910, then by the Italian Republic and the European Economic Community in 1960. Although no VAT is paid, income taxes are, thus Livigno cannot be considered as a tax haven. The justification for such a status is the difficulty in reaching Livigno during winter, and the centuries-long history of poverty in the region. The various states wanted to ensure people would have an incentive to live in the area (so that they could claim it territorially). At the same time, the tax revenue from Livigno would have been negligible. Only three roads lead to the town. Two link to Switzerland, one through the Forcola di Livigno, elevation and open in summer only, and the second through the Munt la Schera Tunnel. The third road connects to other parts of Italy through the Foscagno Pass, elevation . Leaving Livigno for the rest of Italy, there is a customs checkpoint on the road staffed by officers of the Italian militarized Guardia di Finanza. Entering or leaving from or to Switzerland there are both Guardia di Finanza officers and Swiss Border Guards. Economy Livigno once made a living from agriculture and a little commerce. Smuggling was both widespread and not socially deprecated, being often the only way to survive in such a harsh environment. This generated some prejudice in the remaining population of Valtellina, where smuggling was also widespread, with the local proverb gent de cunfin, tücc' lader o asesin, or "border people, all thieves or murderers". Nowadays Livigno is a rich area, and the main activities are linked to tourism, especially as a ski resort. Many inhabitants of Valtellina visit once in a while to buy goods at substantially lower prices, especially tax-free gasoline, sometimes from as far as Sondrio. The tax free allowance for tourists applied