La galassia degli enti del terzo settore: una tipologia incerta

The galaxy of Third Sector Entities: an uncertain typology · The Third Sector Code (Legislative Decree 117/2017) created a new category of legal entities, setting out their classifi- cation and dictating references to sectional primary sources and the Civil Code. The galaxy of third-sector entities has, therefore, overlapped with the figures provided for in Book I of the Civil Code, establishing a link with the regulations on corporations. The text analyses two fundamen- tal judgments on the subject: the Constitutional Court’s judgment no. 72 of 15 march 2022 and the EU Court of Justice’s judgment of 7th july 2022 in joined cases C-213/21 and C-214/21. The former concerns the question of the constitutionality of Article 76 cts, while the latter concerns the conformity of Article 57 cts with Directive 2014/24/eu. Both rules provide for a favourable regime for voluntary organisations, which was considered lawful in relation to both provisions, although doubts remain as to their application criteria.