Il contratto di rete dopo il c.d. “Decreto Sviluppo”
The contract of network between firms is a new legal instrument that allows firms aggregations to establish enhanced cooperation organized and sustained, preserving their own independence and individuality (not setting up an organization such as the company or consortium), as well as to take advantage of significant incentives and tax breaks. The institute has been introduced in the Italian legal system by Law 9 April 2009. 33, converting Decree Law 10 February 2009 n. 5 (called “Decree Incentives “), which added article. 3 of DL, paragraph 4-ter, containing the primitive discipline of the network contract. The first discipline of the network contract was amended by the Law 23 July 2009. 99 (Art. 1), then by Decree Law 31 May 2010 n. 78, converted with amendments by Law 30 July 2010 n. 122 (Article 42, paragraph 2-bis), and finally by Legislative Decree 22 June 2012 no. 83, called “Decree development” (art. 45), and in particular by its conversion Law 7 August, 2012 n. 134. The paper aims to examine the substantial changes introduced in the discipline of the network contract by this recent reform.