L’applicazione della Riforma del Terzo settore agli enti religiosi civilmente riconosciuti. Lo stato dell’arte

• Autores: Alessandro Perego
• Localización: Quaderni di diritto e política ecclesiastica, ISSN 1122-0392, Vol. 30, Nº 2, 2022, págs. 517-543
• Idioma: italiano
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• Resumen

  • The article considers the application of Third sector reform to religious legal entities (art. 4, comma 3, d.lgs. n. 117 del 2017 e art. 1, comma 3 d.lgs. n. 112 del 2017), including the most recent amendments, official interpretations, and implementing regulations. In particular, it analyzes the three requirements under the law for acquiring the status of a Third sector entity: specific regulation; assets addressed to specific deals, separate accounting records.