The date of 2 August 2019 should not be considered as a peremptory deadline within and no later than which the aspiring "ETs" will be able to adapt the statutes to the provisions of the Third Sector Code. In fact, until the Single Register is made operational it will always be possible to make any statutory changes and register for it.
However, if by 2 August the appropriate adjustments can be adopted by the ordinary shareholders' meeting, subsequently only the extraordinary shareholders' meeting will be able to decide on the necessary amendments.
Furthermore, only the non-profit organizations, the SBs and the Aps will be able to benefit from the tax regime provided in their favor by the Code which, maintaining their registration in the sector registers, will have resolved on the adjustments by that date.
