Abstract
In April 2009, Italy adopted a law on the 'network contract', under the auspices of the Small Business Act (SBA), aimed at enhancing collaboration among enterprises to increase their potential for innovation, research, and development. This article provides a brief description of the essential elements of the network contract under Italian law as well as the fiscal measures introduced by Article 42 of Law Decree No. 78 of 31 May 2010 in order to support company networks. In conclusion, we will briefly examine the reasons why such fiscal measures were not considered a State aid by the European Commission.
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