Three notes from the Ministry of Labor have been published in response to three specific questions which contain indications of a general nature relevant to all similar cases.

Note n.4073 - 08/05/2020 Acknowledgment of communication of intention to proceed with a merger by incorporation between social cooperatives - Article 12 of Legislative Decree 112 of 3 July 2017

Note n.3979 - 04/05/2020 Response to the question of voluntary loss of status as a social enterprise and application of the non-profit organization on the partial transfer of assets

Note n.2835 - 20/03/2020 Response to the question of transfer of a business unit between a social cooperative and a limited liability company