Caso studio: l'applicazione del contratto di rete nello sviluppo rurale

The recent legislation regarding network contracts foresees peculiar simplifications for the agricultural activities organised within a registered network contract. Based on a network contract different farmers could decide to undertake a joint agricultural production on their farms. The new output is the product of economies of scale not reachable by individual farmer. Moreover the agricultural production realized within the network contract has to be split in kind among the participants based on the percentage defined within the contract and the individual part is also considered as own production for fiscal reasons (i.e. to reach the percentage of prevalence and so to pay the taxes on the agricultural income). Additional facilitations regard a tax credit (equal to 40% of the investment costs sustained by the network), and the possibility of joint employment of new workers only if 50% of those signing the contract are agricultural entrepreneurs.