La soggettività dei patrimoni destinati ai fini del terzo settore

The paper critically comments on the recent decision of an Italian Court that denied to a trust the possibility to be registered as a third sector entity. In fact, on the one hand, the decision follows a restrictive conception of legal subjectivity, that could be criticized if we take into consideration the most recent developments. On the other hand, its comparison between trusts and religious entities seems not fully convincing.