Le fondazioni nel contesto europeo: le prospettive all’orizzonte

Sommario: 1. Introduzione: la crescita di un settore, e le sue nuove ambizioni. – 2. La proposta di regolamento sulla Fondazione Europea: anatomia di un (parziale) fallimento. – 3. Verso un nuovo diritto europeo per il terzo settore. – 4. La proposta allo studio e il livello di armonizzazione appropriato.

Abstract

This contribution examines the changing European landscape relating to foundations. The proposal of a regulation on the Statute for a European Foundation advanced a few years ago eventually foundered amidst a series of difficulties, originating from the difficulty of obtaining unanimity on it, as required by art. 352 TFUE, in light of the differences existing among the laws of the Member States in this matter. Similar proposals advanced with respect to associations and other entities met a similar fate. Hence the necessity to find a way to boost the support to cross-border activities of foundations and other entities through a new European proposal, which would lead to the recognition of a European label for all the public benefit entities belonging to the non profit sector.