Le reti tra imprese in agricoltura: originalità civilistica e profili fiscali

Networks are enjoying considerable success among businesses in the agricultural sector, as an original form of aggregation well suited to the emerging needs of agriculture. However, the regulatory framework for networks in agriculture has so far been fragmentary and patchy, in addition to being characterised by widespread uncertainty. This paper is intended to contribute to the understanding of the civil and, consequently, fiscal legal framework of networks in agriculture, which has so far attracted limited attention. The study points out the need to be aware that the results achieved for "commercial" networks cannot be uncritically applied to networks in agriculture, in so far as they need to be adapted to the specific civil and fiscal conditions applying to the regulation of the agrifood sector.