Gianni Mario Colombo, associate of Farrelly-Caizzone, has recently published the e-book “The Exceptional Operations Of Third Sector Entities – Civil Law, Tax And Accounting Aspects“.

The book talks about the reform of the third sector in Italy and how the exceptional operations are regulated.

This last Colombo’s work, written with Maurizio Setti’s collaboration, analyses what changes with the introduction of art. 42 bis in First Book of Civil Code of the italian juridical system.

The e-book, available on WKI Shop, explains the latest Third Sector Reform and how it has allowed homogenous exceptional operations between no profit entities. Before the reform they weren’t explicitly provided by the law, even if they were admitted by doctrine and jurisprudence.

Key Content

The main topics are:

  • The transformation of a social cooperative into a foundation;
  • The transformation of an association into a cooperative;
  • Main accounting records in case of transformation of the third sector unit;
  • Accounting profiles and tax implications;
  • Accounting aspects and tax implications;
  • Transfer of the company between entities in the third sector;
  • Extraordinary operations of enlargement of the associative group;
  • Extraordinary operations following the insolvency of the entity,
  • Exceptional and indirect operations;
  • Assets for a single business or more

The e-book is available on WKI.