The reform of the Third Sector is contained in the Legislative Decree no. 117 of 2017, which, after years of waiting and debate, launched the so-called Code of the Third Sector. After several adjustments and the actual establishment of the Register, it is now possible to assess the legislation and its innovations. A particular attention is paid to the issue of legal personality and the possibility for ETS also registered in the company register to set up assets dedicated to a specific business. The dialectic between the establishment of new legal entities and the segregation of assets is thus proposed once again.
Fondazioni ETS e patrimoni destinati ad uno specifico affare
cenini
Primo
Writing – Original Draft Preparation
2022-01-01
Abstract
The reform of the Third Sector is contained in the Legislative Decree no. 117 of 2017, which, after years of waiting and debate, launched the so-called Code of the Third Sector. After several adjustments and the actual establishment of the Register, it is now possible to assess the legislation and its innovations. A particular attention is paid to the issue of legal personality and the possibility for ETS also registered in the company register to set up assets dedicated to a specific business. The dialectic between the establishment of new legal entities and the segregation of assets is thus proposed once again.
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