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Il contratto di rete dopo il c.d. “Decreto Sviluppo”

Mattia Esposito    

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abstract

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.

Pubblicato
30 Giugno 2012
Lingua
IT
Copyright: © 2012 Mattia Esposito. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.