Autore
Ragazzo, Christian

Titolo
La nuova impresa sociale e la deroga (senza rivoluzione) al 'non distribution constraint'
Periodico
Diritto ed economia del terzo settore
Anno: 2025 - Volume: 2 - Fascicolo: 1 - Pagina iniziale: 49 - Pagina finale: 86

The study examines the new discipline of social enterprise, introduced by Legislative Decree No. 112 of July 3, 2017 as part of the recent reform of the Third Sector. The discussion focuses on the innovative possibility for social enterprises, in the form of companies, to derogate, within certain limits, from the non-distribution constraint. A critical analysis of the historic prohibition – a characteristic feature of the non profit sector, in general, and of the Third Sector, in particular – will allow us to evaluate the theoretical-applicative repercussions of the legal provision.



SICI: 3034-9907(2025)2:1<49:LNISEL>2.0.ZU;2-F

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