For those who assert that Commercial Law is an exceptional law, because of the gaps within the commercial law, there is a need to refer to the Civil Law to strictly apply its exceptional elements. For those who understand the commercial law as a special law, legal gaps need to be integrated in first place with the system of formal sources that compose the Commercial Law and the referral to the Civil Law should constitute the ultimate ratio; the former cannot be understood as a source of the latter because Civil Law does not create Commercial Law. Instead, it should be considered as a common body of law to every private relationship lacking of any regulation.