L’insolvenza della cooperativa sociale tra interpretazione sistematica e bilanciamento degli interessi
Abstract: Social cooperative insolvency between systematic interpretation and balancing of interests – According to last orientation of the Court of Cassation, the social cooperative, as a social enterprise in law, in case of insolvency is not subject to bankruptcy (now judicial liquidation) but pursuant to Article 14, Legislative Decree No. 112/2017 exclusively to administrative compulsory liquidation. The essay aims to analyze the actual activity practiced by social cooperative regardless of the ‘nomen iuris’ in order to identify the procedure to be adopted in case of insolvency.
Sommario: 1. Il modello cooperativo: disciplina codicistica e legislazione speciale a confronto. – 2. Il fenomeno delle cooperative sociali. – 3. Il mutato orientamento della Cassazione sul tema dell’insolvenza della cooperativa sociale. – 4. Possibili distorsioni nell’utilizzo del modello della cooperativa sociale Onlus. – 5. Conclusioni.
Keywords: Social — cooperative — insolvency — Court of Cassation — non-profit — commercial activity — bankruptcy.
