{"id":4798,"date":"2021-05-08T12:01:06","date_gmt":"2021-05-08T10:01:06","guid":{"rendered":"http:\/\/ambrosiepartners.it\/website\/?p=4798"},"modified":"2021-05-08T12:01:08","modified_gmt":"2021-05-08T10:01:08","slug":"terzo-settore-il-decreto-sulle-attivita-diverse","status":"publish","type":"post","link":"https:\/\/ambrosiepartners.it\/website\/2021\/05\/08\/terzo-settore-il-decreto-sulle-attivita-diverse\/","title":{"rendered":"TERZO SETTORE. IL DECRETO SULLE ATTIVITA\u2019 DIVERSE"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-1024x576.jpg\" alt=\"\" class=\"wp-image-4805\" width=\"325\" height=\"182\" srcset=\"https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-1024x576.jpg 1024w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-300x169.jpg 300w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-768x432.jpg 768w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-1536x864.jpg 1536w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-260x146.jpg 260w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-50x28.jpg 50w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3-133x75.jpg 133w, https:\/\/ambrosiepartners.it\/website\/wp-content\/uploads\/2021\/05\/3.jpg 1920w\" sizes=\"(max-width: 325px) 100vw, 325px\" \/><\/figure><\/div>\n\n\n\n<p>Recentemente \u00e8 stato firmato dal Ministro del Lavoro Orlando il decreto attuativo, riferito all\u2019articolo 6 del Dlgs 117\/2017, in merito ai requisiti di strumentalit\u00e0 e secondariet\u00e0 delle attivit\u00e0 diverse rispetto a quelle di interesse generale previste dal precedente articolo 5 del prefato decreto legislativo.&nbsp;<\/p>\n\n\n\n<p>Per&nbsp;<strong>strumentali<\/strong>&nbsp;sono da intendersi quelle&nbsp;<strong>attivit\u00e0 esercitate<\/strong>&nbsp;<strong>per promuovere<\/strong>&nbsp;e&nbsp;<strong>sostenere le finalit\u00e0 istituzionali<\/strong>&nbsp;dell\u2019ente.&nbsp;<\/p>\n\n\n\n<p>Il&nbsp;<strong>carattere secondario<\/strong>&nbsp;sussiste invece quando,&nbsp;<strong>in ogni esercizio<\/strong>, i&nbsp;<strong>ricavi<\/strong>&nbsp;delle&nbsp;<strong>attivit\u00e0 diverse<\/strong>&nbsp;<strong>non<\/strong>&nbsp;sono&nbsp;<strong>maggiori&nbsp;<\/strong>al&nbsp;<strong>30%<\/strong>&nbsp;delle&nbsp;<strong>entrate complessive<\/strong>&nbsp;<strong>o<\/strong>&nbsp;al&nbsp;<strong>66%<\/strong>&nbsp;dei&nbsp;<strong>costi complessivi<\/strong>&nbsp;dell\u2019ETS.&nbsp;<\/p>\n\n\n\n<p>I predetti<strong>\u00a0limiti<\/strong>\u00a0sono\u00a0<strong>alternativi<\/strong>\u00a0ed \u00e8 dunque sufficiente il\u00a0rispetto\u00a0di almeno uno dei due affinch\u00e9 l\u2019ETS possa, legittimamente, svolgere anche attivit\u00e0 diverse.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recentemente \u00e8 stato firmato dal Ministro del Lavoro Orlando il decreto attuativo, riferito all\u2019articolo 6 del Dlgs 117\/2017, in merito ai requisiti di strumentalit\u00e0 e secondariet\u00e0<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/4798"}],"collection":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/comments?post=4798"}],"version-history":[{"count":1,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/4798\/revisions"}],"predecessor-version":[{"id":4806,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/posts\/4798\/revisions\/4806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media\/4805"}],"wp:attachment":[{"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/media?parent=4798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/categories?post=4798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambrosiepartners.it\/website\/wp-json\/wp\/v2\/tags?post=4798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}