Pasek boczny artykułu
Treść głównego artykułu
Abstrakt
Italian law establishes the legal status of social enterprises by providing the accreditation of entities that satisfy the requirements to be a social enterprise. Due to the variety of legal forms of social enterprises, the specifics of the asset lock rule may vary in the course of their regular operation. The reform of the third sector, which explicitly includes social enterprises, adds complexity to this issue. In this context, the question of how the asset lock can be used to ensure that there is no drift away from the social purpose of the social enterprise is of paramount concern. This paper will explore four main types of participants in these entities, which are directors, shareholders (or members), third parties, and the controller. To this end, the operation of the asset lock will be dissected by discussing and analyzing the constraints on directors’ remuneration, the principle of the non-distribution of profit motive, restrictions on transactions with third parties in social enterprises, and regulation by the controller during which period of operation, as well as by comparing from a theoretical point of view which of the legal forms of social enterprises would be more conducive to serving the interests of the community and the public interest.
Słowa kluczowe
Szczegóły artykułu
Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa 4.0 Międzynarodowe.
Referencje
- Autry Charles T., Roland F. Hall, The Law of Cooperatives. American Bar Association, Section of Business Law, 2009.
- Belinfanti Tamara C., „15- Social Lock-In and the Cooperative Form”, [in:] The Cambridge Handbook of Social Enterprise Law, ed. Benjamin Means, Joseph W. Yockey. 256-274. Cambridge: Cambridge University Press, 2018.
- David Hiez, „General Interest Cooperatives: A Challenge for Cooperative Law” International Journal of Cooperative Law, No. 1 (2018): 93-108.
- de Nicola Alessandro, Marco Carone, Italian Company Law. EGEA, 2014.
- Fici Antonio, „Capitolo 12. Autonomia statutaria e recesso del socio nelle società cooperative”, [in:] Imprese cooperative e sociali: Evoluzione normativa, profili sistematici e questioni applicative. Turin: G. Giappichelli Editore, 2012.
- Fici Antonio, „Chapter 9. Italian”, [in:] Principles of European Cooperative Law: Commentaries and National Reports, ed. Gemma Fajardo, Antonio Fici, Hagen Henry, David Hiez, Hans-H. Münkner, Ian Snaith. 347-408. Cambridge: Intersentia, 2017.
- Fici Antonio, „Social Enterprises and Social Cooperatives in the New Italian Legal Framework for Third Sector Organizations”, [in:] Perspectives on Cooperative Law, ed. Willy Tadjudje, Ifigeneia Douvitsa. 77-88. Singapore: Springer, 2022.
- Fici Antonio, „The Social Enterprise in Cooperative Form, Cooperativismo e Economía Social” CES, No. 39 (2016-2017): 31-53.
- Fici Antonio, European Social Enterprise Law After the “Social Business Initiative” Communication of 2011: A Comparative Analysis from the Perspective of Worker and Social Cooperatives, CECOP, Brussels, 2020.
- Hagen Henrÿ, Guidelines for Cooperative Legislation. Geneva: International Labour Office, 2012.
- Hansmann Henry, The Ownership of Enterprise. Cambridge, Mass.-London: Harvard University Press, 2000. https://doi-org.proxy.bnl.lu/10.4159/9780674038301.
- Meloni Sara, „Financial Instruments in Italian Co-Operative Companies” SSRN (2013). https://ssrn.com/abstract=2246443.
Referencje
Autry Charles T., Roland F. Hall, The Law of Cooperatives. American Bar Association, Section of Business Law, 2009.
Belinfanti Tamara C., „15- Social Lock-In and the Cooperative Form”, [in:] The Cambridge Handbook of Social Enterprise Law, ed. Benjamin Means, Joseph W. Yockey. 256-274. Cambridge: Cambridge University Press, 2018.
David Hiez, „General Interest Cooperatives: A Challenge for Cooperative Law” International Journal of Cooperative Law, No. 1 (2018): 93-108.
de Nicola Alessandro, Marco Carone, Italian Company Law. EGEA, 2014.
Fici Antonio, „Capitolo 12. Autonomia statutaria e recesso del socio nelle società cooperative”, [in:] Imprese cooperative e sociali: Evoluzione normativa, profili sistematici e questioni applicative. Turin: G. Giappichelli Editore, 2012.
Fici Antonio, „Chapter 9. Italian”, [in:] Principles of European Cooperative Law: Commentaries and National Reports, ed. Gemma Fajardo, Antonio Fici, Hagen Henry, David Hiez, Hans-H. Münkner, Ian Snaith. 347-408. Cambridge: Intersentia, 2017.
Fici Antonio, „Social Enterprises and Social Cooperatives in the New Italian Legal Framework for Third Sector Organizations”, [in:] Perspectives on Cooperative Law, ed. Willy Tadjudje, Ifigeneia Douvitsa. 77-88. Singapore: Springer, 2022.
Fici Antonio, „The Social Enterprise in Cooperative Form, Cooperativismo e Economía Social” CES, No. 39 (2016-2017): 31-53.
Fici Antonio, European Social Enterprise Law After the “Social Business Initiative” Communication of 2011: A Comparative Analysis from the Perspective of Worker and Social Cooperatives, CECOP, Brussels, 2020.
Hagen Henrÿ, Guidelines for Cooperative Legislation. Geneva: International Labour Office, 2012.
Hansmann Henry, The Ownership of Enterprise. Cambridge, Mass.-London: Harvard University Press, 2000. https://doi-org.proxy.bnl.lu/10.4159/9780674038301.
Meloni Sara, „Financial Instruments in Italian Co-Operative Companies” SSRN (2013). https://ssrn.com/abstract=2246443.