{"id":4561,"date":"2021-08-02T15:46:39","date_gmt":"2021-08-02T13:46:39","guid":{"rendered":"https:\/\/www.creativecompany.it\/gslex\/?p=4561"},"modified":"2023-01-18T14:25:40","modified_gmt":"2023-01-18T13:25:40","slug":"rami-ets-degli-enti-religiosi-effetto-segregativo-del-patrimonio-destinato","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/rami-ets-degli-enti-religiosi-effetto-segregativo-del-patrimonio-destinato\/","title":{"rendered":"ETS branches of religious bodies: segregation effect of the intended assets"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">With\u00a0law 108 of 29 July 2021\u00a0the decree law of 31 May 2021, n. 77, Governance of the National Recovery and Resilience Plan and first measures to strengthen the administrative structures and to speed up and streamline procedures.<\/p>\n<p style=\"text-align: justify;\">L\u2019articolo 4, comma 3, del Codice del Terzo Settore, come modificato dal comma 01 dell\u2019articolo 66 del decreto legge, inserito in sede di conversione, \u00e8 ora il seguente: \u201cAgli enti religiosi civilmente riconosciuti le norme del presente decreto si applicano limitatamente allo svolgimento delle attivit\u00e0 di cui all\u2019articolo 5 nonch\u00e9 delle eventuali attivit\u00e0 diverse di cui all\u2019articolo 6, a condizione che per tali attivit\u00e0 adottino un regolamento, in forma di atto pubblico o scrittura privata autenticata, che, ove non diversamente previsto ed in ogni caso nel rispetto della struttura e della finalit\u00e0 di tali enti, recepisca le norme del presente Codice e sia depositato nel Registro unico nazionale del Terzo settore. Per lo svolgimento di tali attivit\u00e0 deve essere costituito un patrimonio destinato e devono essere tenute separatamente le scritture contabili di cui all\u2019articolo 13. I beni che compongono il patrimonio destinato sono indicati nel regolamento, anche con atto distinto ad esso allegato. Per le obbligazioni contratte in relazione alle attivita\u2019 di cui agli articoli 5 e 6, gli enti religiosi civilmente riconosciuti rispondono nei limiti del patrimonio destinato. Gli altri creditori dell\u2019ente religioso civilmente riconosciuto non possono far valere alcun diritto sul patrimonio destinato allo svolgimento delle attivita\u2019 di cui ai citati articoli 5 e 6\u201c.<\/p>\n<p style=\"text-align: justify;\"><strong>POSSIBLE PERFORMANCE OF SECONDARY AND INSTRUMENTAL ACTIVITIES<\/strong><\/p>\n<p style=\"text-align: justify;\">As known, the original version of paragraph 3 of article 4 of the CTS provided for the possibility for civilly recognized religious entities to apply for registration in the RUNTS (and set up the so-called ETS Branch) through the adoption of a regulation, in the form of public deed or authenticated private deed, of transposition of the rules of the CTS compatible with their structure and their purposes.<\/p>\n<p style=\"text-align: justify;\">Article 14 of decree no. 106\/2020, establishing the RUNTS, then established that this regulation, to be filed with the competent office of the Registry itself, identifies not only the activities of general interest but also the various activities.<\/p>\n<p style=\"text-align: justify;\">It was an acknowledgment, albeit indirect, of the possibility also for religious entities registered in RUNTS to also carry out activities other than those of general interest for which they have set up the ETS branch.<\/p>\n<p style=\"text-align: justify;\">Ciononostante, correttamente il legislatore, sollecitato dalla dottrina, ha ritenuto di introdurre una modifica all\u2019articolo 4, comma 3, del CTS (fonte di rango primario) per prevedere espressamente che i rami degli enti religiosi, come tutti gli altri ETS, possano esercitare le attivit\u00e0 divere di cui all\u2019articolo 6, secondo i criteri e i limiti individuati dal decreto interministeriale n. 107 del 19 maggio 2021, di recente pubblicazione.<\/p>\n<p style=\"text-align: justify;\">The methods for drafting the relative clause of the Regulation are the same as for the other ETSs: it must provide for the performance of the various activities, if the branch intends to carry them out, without however needing to insert a precise list of the same. Their identification may subsequently be made by the bodies to which the regulation will attribute the relative competence.<\/p>\n<p style=\"text-align: justify;\"><strong>ASSET SEPARATION<\/strong><\/p>\n<p style=\"text-align: justify;\">The intervention of the legislator has finally clarified a point that has been the subject of debates and different doctrinal interpretations in recent years: for the obligations contracted in the exercise of activities of general interest and other ones (referred to respectively in articles 5 and 6 of the CTS) the branches of religious bodies will respond only and only within the limits of the allocated assets, even if the branch assumes the status of social enterprise.<\/p>\n<p style=\"text-align: justify;\">The provision introduced in the CTS is essential since the hypotheses of asset separation are mandatory pursuant to and for the purposes of article 2740 of the civil code: \"The debtor is liable for the fulfillment of the obligations\u00a0\u00a0with all his present and future assets. Limitations of liability are not permitted except in the cases established by law\".<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":4705,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,77],"tags":[],"class_list":["post-4561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-terzo-settore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rami ETS degli Enti religiosi: effetto segregativo del patrimonio destinato - GSlex<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gslex.net\/en\/articoli\/rami-ets-degli-enti-religiosi-effetto-segregativo-del-patrimonio-destinato\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rami ETS degli Enti religiosi: effetto segregativo del patrimonio destinato - 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