The Court of Appeal confirms the opening of the judicial liquidation of Fondazione Betania onlus. The college (president Carmela Ruberto) of the II Civil Section rejected the arguments proposed by the Foundation which had challenged the first instance sentence which already declared the start of liquidation, upon request of Ristorart Toscana srl, creditor of a sum of just over 200 thousand euros.
The appeal judges listed the arguments raised by the Foundation in an attempt to overturn the first instance decision arrived in the summer of last year. They therefore ended up being examined by the college the challenge of the foundation’s subjection to the judicial liquidation procedure, its state of insolvency and the failure to take into account the minor composition.
As for the first ground of complaint, the Foundation argued that it does not carry out commercial activities and therefore, as a non-profit organization, is subject to a different civil and fiscal regime, relying on the Third Sector Code which would have superseded the rules considered by the Court. For the Court of Appeal, however, this thesis is unfounded, as the qualification of non-profit organization “does not assume decisive relevance in relation to the subjection or otherwise of the entity to judicial liquidation, having relevance, rather, for fiscal purposes”.
