Contratto di rete e riposizionamento delle PMI. Una lettura coordinata degli aspetti civilistici e fiscali

This paper details the legal nature of the Contratto di rete (CR) introduced by the art. 3 comma 4-ter law 09/04/2009 n. 33 and is divided into two parts concerning civil and taxation profiles. The part of CR’s civil profile analyzes the main characteristics and how does it differentiates from the other legal tools of inter-firm relationships, with particular attention to his flexibility and limited responsibility of the common fund of the networks, also in regard of principle of the freedom of enterprise and Horizon2020 grant procedures.