The present paper aims to analyzing the issue of the classification of the Third Sector Code within the sources of law system. Firstly, the author illustrates the role of mandatory rules in collective entities law, an extremely problematic aspect in light of the introduction of the cts in 2017.
Furthermore, the paper outlines the requests of reformations that led to the adoption of the cts, as a separate law, rather than to an organic revision of the First book of the Civil Code. Finally, the critical issues arising in connection with the systematic classification of cts’s rules will be taken into consideration, underlining nature and structure of consequent possible relations with rules of non-profit organizations contained in the Civil Code
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