Nr. 1/2023International jurisprudence and legislation
Nr. 1/2023VITO GASSI The National Recovery and Resilience Plan for the protection of the heritage of the “Fondo Edifici di Culto”
ABSTRACT
Starting from the circular of the Ministry of Labor and Social Policies n. 9/2022 of 21 April 2022, through which the presence of legal subjectivity of the Trust was expressly excluded due to its registration in the Single Register of the Third Sector, we wondered about the configurability of a possible ETS Trust, hoping for a ad hoc regulatory intervention for the introduction of a more flexible instrument than those envisaged by the civil code, to support bodies, including Religious ones, in carrying out activities of general interest and guarantee perfect asset segregation.
KEYWORDS
Third sector, Religious bodies, Assets, Trust, Trust Onlus
