Published in the Official Gazette on 10 August the corrective to Legislative Decree no. 112/2017 which confirmed the extension to 20 January 2019 for the adaptation of the statutes by providing for further incentives on the taxation of profits and concessions for individuals and companies that invest in companies established on the basis of Legislative Decree no. 155/2006, rules that can however be applied only after the green light from the European Commission which will recognize their compatibility with the single market.
Regardless of the assets, all entities qualified as Social Enterprises must comply with the obligation to appoint an internal control body; furthermore, a register of volunteers must be set up, which cannot exceed the number of workers employed in the company, for whom insurance policies against accidents, illnesses and civil liability must be stipulated and whose activity must be secondary and in any case complementary to to that of the operators.
