Rivista del Diritto Commerciale e del diritto generale delle Obbligazioni

Abstract: The liability of the directors of collective bodies – The essay deals with the liability of the directors of collective bodies such as associations and foundations. The analysis moves from the relevant provisions contained in the first book of the Civil Code and considers some critical issues: the liability for fiscal obligations in comparison with contractual obligations, the specific rules adopted for political parties, the lack of regulation for the liquidation of these bodies. The attention is then focused on the so called “Code of the Third Sector (non-profit organizations)” (i.e., legislative decree 117/2017), which addresses the subject by referring to the rules applicable to the directors of joint stock companies. This approach is significantly different from the one set out in the first book of the Civil Code, and this raises the issue of the coordination among the various rules, in a systematic perspective.  

Sommario: 1. Il dato normativo offerto dal codice civile. – 2. Di alcune problematiche applicative riguardanti gli enti non personificati: a) la responsabilità per le obbligazioni tributarie. – 3) (segue): b) i rapporti tra disciplina civilistica e disciplina fallimentare. – 4) (segue): c) la disposizione derogatoria per i partiti politici ed il problema del falsus procurator. – 5) (segue): d) la disciplina della liquidazione dell’ente ed il problema dell’applicazione analogica delle norme dedicate agli enti riconosciuti. – 6. Un sintetico bilancio della disciplina contenuta nel codice civile. – 7. Gli spunti offerti dal c.d. codice del terzo settore. – 8. Una modesta proposta.  

Keywords: Directors — Non-profit organizations — Liability — Associations — Political parties.