{"id":5062,"date":"2023-06-09T13:04:29","date_gmt":"2023-06-09T11:04:29","guid":{"rendered":"https:\/\/gslex.net\/?p=5062"},"modified":"2023-06-09T13:04:29","modified_gmt":"2023-06-09T11:04:29","slug":"trust-corretto-il-rigetto-della-domanda-di-iscrizione-nel-runts-sentenza-del-tar-campania","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/trust-corretto-il-rigetto-della-domanda-di-iscrizione-nel-runts-sentenza-del-tar-campania\/","title":{"rendered":"Trust: Corretto il rigetto della domanda di iscrizione nel RUNTS \u2013 Sentenza del TAR Campania"},"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;\">Con sentenza n. 3158 del 24 maggio 2023, il T.A.R. Campania, Sez. I, ha ritenuto corretto il diniego di iscrizione di un trust nel Registro Unico Nazionale del Terzo Settore.<\/p>\n<p style=\"text-align: justify;\">Il T.A.R. ha rilevato come i trust, non avendo soggettivit\u00e0 giuridica, non possano essere configurati come \u201c<em>enti<\/em>\u201d e dunque manchino di una caratteristica essenziale per potersi qualificare come \u201c<em>Enti del Terzo Settore<\/em>\u201d.<\/p>\n<p style=\"text-align: justify;\">Infatti, ai sensi dell\u2019art. 4 co. 1 CTS, possono assumere la qualifica di ETS, oltre ad una serie di soggetti puntualmente individuati dalla norma, anche \u201c<em>gli altri\u00a0 enti\u00a0 di\u00a0 carattere\u00a0 privato diversi dalle societ\u00e0<\/em>\u201d e dunque, sostanzialmente, enti \u201c<em>tipici<\/em>\u201d o \u201c<em>atipici<\/em>\u201d, mentre i trust sono considerati, per pacifica giurisprudenza, non soggetti giuridici (e dunque enti), bens\u00ec pi\u00f9 propriamente <em>insiemi di beni e rapporti<\/em> con effetto di segregazione patrimoniale.<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":5063,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,80,77],"tags":[85,84,145],"class_list":["post-5062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-enti-non-profit","category-terzo-settore","tag-ets","tag-runts","tag-trust"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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