Lo svolgimento dell'attività di impresa da parte degli enti non profit, anche alla luce delle previsioni dell'art. 3, lett. d, l. delega 106 del 2016

Translated title of the contribution: [Autom. eng. transl.] The performance of business activities by non-profit entities, also in light of the provisions of art. 3, lett. d, l. delegation 106 of 2016

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The author focuses on the repercussions that the implementation of l. delegation of 6 June 2016, n. 106, on the subject of the reform of the "third sector", could have on the associations and foundations that own the company. In particular, after having ascertained that said legislative provision allows the associations and foundations to carry out an enterprise in an exclusive or non-exclusive way and, in the latter case, principally or only secondary, passes to verify the the way in which the precept contained in art. 3, lett. d l. 106/2016, according to which the associations and foundations which permanently and predominantly carry on business activities must be subjected, albeit within the limits of «as compatible», to the provisions of Titles V and VI of the fifth book of the civil code (ie company law).
Translated title of the contribution[Autom. eng. transl.] The performance of business activities by non-profit entities, also in light of the provisions of art. 3, lett. d, l. delegation 106 of 2016
Original languageItalian
Pages (from-to)189-200
Number of pages12
JournalNON PROFIT
VolumeXXIII
Publication statusPublished - 2017

Keywords

  • disciplina applicabile
  • enti del terzo settore
  • enti non profit
  • esercizio di attività di impresa
  • riforma del terzo settore
  • riforma dell'impresa sociale

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