The “Social Enterprise” is a new way of doing enterprise, which, as pointed out by the European Union, can drive a material change in the economic model which shapes the common market. After a first disappointing attempt of 2006, Italian legislature, with Legislative Decree July 3, 2017, no. 112, has adopted a new regulation of the “Social Enterprise” (i.e. “Impresa Sociale” in Italian language). The aim of the new regulation is to overcome the shortcomings of the old one adopted in 2006. More in detail, Legislative Decree July 3, 2017, no. 112 provides for a less strict distribution constraint and certain tax benefits. The Author gives a first overview of the new regulation, also explaining the development of the Social Enterprise in the wider context of the third sector.
