The Law of Third Sector Organizations in Europe : Foundations, Trends and Prospects

• Autore: Fici Antonio
• Pubblicazione: Cham : , : Springer International Publishing AG, , 2024; ©2023
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (365 pages)
• Disciplina: 346.4064
• Altri autori: FiciAntonio
• Nota di contenuto: Intro -- Foreword -- Preface -- Contents -- Part I: National Perspectives on the Law of Third Sector Organizations -- Chapter 1: The Third Sector in Belgium -- 1 Introduction -- 2 Historical Background -- 2.1 Summa Divisio Between Companies and Non-profit Associations Prior to 1995 -- 2.2 Inadequate Legal Framework -- 2.3 The Introduction of the Social Purpose Company in 1995 -- 3 Reforms of 2018-2019 -- 3.1 Reform of Enterprise Law in 2018 -- 3.2 Reform of Company and Association Law of 2019 -- 4 The Non-Profit Legal Persons as an Instrument of the Social Economy -- 4.1 Non-Profit Association -- 4.1.1 New Definition of the Non-Profit Association -- 4.1.2 Convergence of the Rules Governing Non-Profit Associations with those Applicable to Companies -- 4.1.3 The Concern to Preserve the Core Specificities and Values of the Associative Form -- 4.2 Foundation -- 4.3 Mutuals -- 4.4 Accounting Rules Applicable to Non-Profit Legal Persons -- 4.5 Tax Considerations Linked to Non-Profit Legal Persons -- 4.5.1 The Tax Regime Applicable to Non-Profit Legal Persons -- 4.5.2 Tax Reductions on Donations to Some Non-Profit Legal Persons -- 5 The Company as an Instrument of the Social Economy -- 5.1 A New Approach to the Purposes of a Company -- 5.2 Should Companies and Non-Profit Associations Be Kept as Separate Legal Forms? -- 6 The Cooperative Company and Its Accreditation -- 6.1 The Cooperative Ideal -- 6.2 The Issue of ``Fake Cooperatives´´ and Their Accreditation as a Solution -- 6.3 The Cooperative Company Under the CCA -- 6.3.1 Characteristics of the Cooperative Form -- 6.3.2 Accreditation of the Cooperative Company -- 6.3.3 Accreditation as a Social Enterprise -- 7 Conclusion -- References -- Chapter 2: The Diversity of Third Sector Organisations in Denmark -- 1 Zooming in on the Organisations Used in the Third Sector -- 2 Tax and Other Public Benefits. ; 2.1 Tax Law -- 2.2 Public Funded Schemes That May Favour the Third Sector -- 2.3 Public Procurement -- 3 The Most Popular Forms of Organisations -- 3.1 Associations -- 3.2 Foundations -- 3.3 Self-Owned Institutions -- 3.4 Private Limited Companies -- 4 Registered Social Enterprises -- 5 Concluding Remarks -- References -- Chapter 3: French Economie Sociale et Solidaire in the Middle of the Ford -- 1 Introduction -- 2 Identifying the ESS Sector -- 2.1 An Inclusive Sector -- 2.2 A Hybrid Sector -- 3 ESS Organisations Statute -- 3.1 Value-Based Community -- 3.1.1 A Social Purpose with Social Utility -- 3.1.2 Democratic Governance -- 3.1.3 Entity´s Limited Profit Motive -- 3.2 Diversified Forms -- 4 Prospects for the ESS Sector -- 4.1 Endogenous Concern Related to ``Social Impact´´ Measures -- 4.2 Exogenous Competition from the Private Sector -- 5 Conclusion -- References -- Chapter 4: Law in Transition: Reforming the Legal Framework of the Third Sector in Germany -- 1 Constituting the Third Sector -- 1.1 Organisations Beyond Market and State -- 1.2 Non-Profit Vs. Purpose Orientation -- 1.3 Relevance and Roots -- 2 Lex Lata of Third-Sector Organisations -- 2.1 Tax Law as the Organisational Law of the Third Sector -- 2.2 Corporate Forms -- 3 Lex Ferenda for Social Enterprises -- 3.1 National Strategy for Social Entrepreneurship -- 3.2 Towards a New Legal Form for Steward-Ownership -- 4 Conclusion -- References -- Chapter 5: Third Sector Organisations in Ireland: Assembling the Regulatory Jigsaw Pieces of an Evolving, If Fragmented, Sector -- 1 Introduction -- 2 Historical Background -- 2.1 The Difference Between Being a Non-Profit and Being a Charity -- 2.2 What Is a Charity? -- 3 Legal Framework and Legal Forms -- 3.1 Trusts -- 3.2 Companies -- 3.3 Unincorporated Associations -- 3.4 Cooperatives and Friendly Societies. ; 4 Legal Reform: Charities Act 2009 -- 4.1 Tax Treatment -- 4.2 Charitable Accountability -- 5 Social Enterprises in Ireland -- 5.1 National Policy on Social Enterprises -- 5.2 Legal Structures -- 5.3 Certification -- 5.4 Tax Treatment -- 6 Conclusion -- References -- Chapter 6: The New Italian Code of the Third Sector. Essence and Principles of a Historic Legislative Reform -- 1 Introduction -- 2 On the Great Impact of a Historic Legislative Reform -- 3 Sources and General Features of the New Legal Framework on TSOs. ``TSO´´ as a Legal Qualification or Status -- 4 The Requirements for the Qualification of an Organization as a TSO -- 4.1 Activities of General Interest -- 4.2 Profit Non-Distribution Constraint, Asset Lock and Prioritization of the Social Mission -- 4.3 Registration -- 5 Sections of the RUNTS and Particular Types of TSOs -- 6 Social Enterprises and Social Cooperatives -- 7 Principles of Governance and Transparency -- 8 Taxation and Promotional Measures -- 9 State Supervision -- 10 Conclusions -- References -- Chapter 7: The Legal Infrastructure of the Third Sector and the Social Economy in the Netherlands -- 1 Introduction -- 2 Defining the Third Sector and Social Economy in the Context of Netherlands Society -- 3 The Menu of Business Forms Available for Third Sector and Social Economy -- 4 The Ill-Designed Legal Infrastructure of the Social Economy in the Netherlands -- 5 Future Business Form of the BVm for Social Enterprises: An Assessment -- 6 The Potential of the Cooperative to Incorporate Social Enterprises and Their Activities: The Case of Socio-Labor Insertion -- 7 Conclusion -- References -- Chapter 8: Third Sector in the Third Republic: An Overview of the Law and Practice in Poland -- 1 Introduction -- 2 Mapping the Third Sector in Poland: Typologies, Definitional Problems, History -- 2.1 Introduction. ; 2.2 Polish NGO Law as a Multilayer System -- 2.3 Terminology -- 2.4 Public Benefit Activity and Cooperation with Public Administration -- 2.5 NGOs and Social Economy Actors -- 3 Economic and Societal Impact of Third Sector Organisations -- 4 Legal Design of Foundations and Associations Under the Polish Law: Structure, Governance, Assets -- 4.1 Introductory Remarks -- 4.2 Constitutional Law Basis and Regulatory Philosophy -- 4.3 Formation Requirements -- 4.4 Internal Structure and Governance -- 5 Assets, Finance and Funding -- 5.1 Asset Requirements -- 5.2 Financing Existing Organisations -- 5.3 ``1,5%´´ Financing -- 6 Conclusions -- References -- Chapter 9: The Legal Regime of the Social Economy Sector in Portugal -- 1 Introduction -- 2 Constitutional Framework of the Social Economy -- 3 Definition, Legal Forms and Guiding Principles of Social Economy -- 4 Social Enterprises in Portugal -- 5 The Non-Market Sector of the Social Economy. Special Reference to the Private Institutions of Social Solidarity (IPSS) -- 5.1 Definition, Object and Activities of the IPSS -- 5.2 Form and Legal Nature of the Entities That Can Obtain the IPSS Status -- 5.3 Association-Based IPSS -- 5.3.1 Social Solidarity Associations -- 5.3.2 Mutual Associations -- 5.3.3 Brotherhoods of Mercy (Misericórdia) -- 5.4 The IPSS with a Foundational Basis -- 5.5 The IPSS by Equivalence -- 5.5.1 Social Solidarity Cooperatives -- 5.5.2 The Casas Do Povo (People´s Houses) -- 5.6 The Status of Public Interest -- 6 Tax Framework of the Social Economy -- 7 Supervision of the Social Economy -- 8 Public Procurement and Social Economy -- 9 Conclusions -- References -- Chapter 10: Social Economy and Third Sector in Spanish Law. Convergences and Divergences -- 1 Introduction -- 2 First Legal References to the Social Economy and the Third Sector -- 3 The Social Economy in Spain. ; 3.1 Immediate Background of the Social Economy Law -- 3.2 Law 5/2011, of 29 March 2011 on the Social Economy -- 3.3 The Concept of Social Economy and Its Guiding Principles -- 3.4 Social Economy Entities -- 3.4.1 Entities Pursuing General Interest Purposes -- 3.4.1.1 Associations -- 3.4.1.2 Foundations -- 3.4.1.3 Special Entities -- 3.4.2 Entities Pursuing the Common Interest of Their Members -- 3.4.2.1 Associations Pursuing the Interest of Their Members -- 3.4.2.2 Mutuals -- 3.4.2.3 Cooperatives -- 3.4.2.4 Related Entities -- Agricultural Processing Societies -- Worker-Owned Companies Sociedades Laborales -- Fishermen´s Guilds -- 3.4.3 Social Enterprises -- 3.4.3.1 Social-Labour Insertion Companies -- 3.4.3.2 Special Employment Centres -- 3.5 Social Economy Representative Entities -- 3.6 Promotion of the Social Economy -- 3.7 The Regulation of the Social Economy in the Spanish Autonomous Communities -- 4 The Third Sector in Spain -- 4.1 Immediate Antecedents of the Third Sector Law -- 4.2 Regulation of the Third Sector of Social Action -- 4.3 The Concept of the Third Social Sector and Its Guiding Principles -- 4.4 Third Social Sector Entities -- 4.4.1 Social Initiative Cooperatives -- 4.4.2 Volunteer Organisations -- 4.4.3 Other Non-Profit Legal Entities -- 4.5 Organisations Representing the Third Social Sector -- 4.6 Promotion of the Third Social Sector -- 5 Convergences and Divergences Between the Social Economy and the Third Sector -- 6 Conclusions -- References -- Part II: European and Comparative Law of Third Sector Organizations -- Chapter 11: Third Sector Organizations in a European and Comparative Legal Perspective -- 1 In Search of the Third Sector -- 2 The Italian Code as a Model for Third Sector Legislation -- 3 In Search of Equivalent Regulations in Other EU Countries -- 3.1 Laws on Public Benefit Organizations. ; 3.1.1 Charity Status in Ireland.
• Titolo autorizzato: The Law of Third Sector Organizations in Europe
• ISBN: 3-031-41744-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910799484903321
• Lo trovi qui: Univ. Federico II