Abstract
[Autom. eng. transl.] The paper analyses the regulatory structure of Third Sector entities (ETS), with particular attention to the governance rules introduced by the Third Sector Code (Legislative Decree 117/2017): in particular, the interaction between the provisions of the Civil Code and those specific to the Third Sector is explored, highlighting the applicability of principles of democracy, transparency and participation in the management of entities.
The paper then examines the organizational model of ETS, which provides for minimal bodies such as the assembly and the administrative body, with the addition of control and audit bodies for larger entities. The influence of corporate law on Third Sector rules is also discussed, with references to the cooperative model and joint-stock companies, and the provisions on directors' liability and conflicts of interest are analysed.
Finally, the paper highlights the role of ministerial interpretative notes and the balance between private autonomy and compliance with mandatory rules, outlining a governance that combines organizational flexibility and respect for civic and solidarity purposes.
Translated title of the contribution | [Autom. eng. transl.] Third sector associations and foundations: governance rules |
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Original language | Italian |
Pages (from-to) | 114-166 |
Number of pages | 53 |
Journal | JUS |
Publication status | Published - 2023 |
Keywords
- associazioni
- enti senza scopo di lucro
- terzo settore