Fondazioni ETS e patrimoni destinati ad uno specifico affare

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.