La galassia degli enti del Terzo settore: una tipologia incerta

• Francesco del Prato ^[1]
  1. [1] Università di Padova
• Localización: Il Diritto ecclesiastico, ISSN 1128-7772, Vol. 134, Nº. 1-2, 2023, págs. 193-211
• Idioma: italiano
• Títulos paralelos:
  • The galaxy of Third Sector Entities: an uncertain typology
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• Resumen

  • The Third Sector Code (Legislative Decree 117/2017) created a new category of legal entities, setting out their classification and dictating references to sectional primary sources and the Civil Code. The galaxy of third-sector entities has, therefore, overlapped with the figures provided for in Book I of the Civil Code, establishing a link with the regulations on corporations. The text analyses two fundamental judgments on the subject: the Constitutional Court’s judgment no. 72 of 15 march 2022 and the EU Court of Justice’s judgment of 7th july 2022 in joined cases C-213/21 and C-214/21. The former concerns the question of the constitutionality of Article 76 cts, while the latter concerns the conformity of Article 57 cts with Directive 2014/24/eu. Both rules provide for a favourable regime for voluntary organisations, which was considered lawful in relation to both provisions, although doubts remain as to their application criteria.