Diritto Pubblico Comparato ed Europeo

Sommario

1. Inquadramento del tema. − 2. Cenni di evoluzione storica: dall’origine delle Casse di Risparmio alla riforma “Ciampi”. − 3. L’intervento della L. 448/2001 e la successiva vicenda sino alle sentenze 300 e 301/2003 della Corte Costituzionale. − 4. Profili problematici attuali: la dimensione patrimoniale. − 5. Proprietà e controllo di aziende bancarie. − 6. Gli utili delle fondazioni. − 7. I limiti impliciti della disciplina della vigilanza. − 8. La caratterizzazione “localistica” delle fondazioni. – 8.1. La composizione degli organi. − 8.2. La destinazione degli utili. − 8.3. Lo status degli amministratori e le incompatibilità. − 8.4. Interessi locali e poteri locali. − 9. Conclusioni e comparazioni.

Abstract

During the 1990s a series of reforms of the Italian savings banks system culminated in a functional separation through the establishment of two different legal entities: savings banks reincorporated as stock companies (SPA) and foundations. While savings banks that operate as stock companies come under the supervision of the Banca d’Italia, like any other Italian bank, foundations perform charitable tasks and own savings banks stocks. Given that Italian savings banks were mainly established as charitable associations during the 19th century to provide basic financial services to low income people and peasants, much of the discussion about the newly established foundations regards the area of action, the definition of the charitable tasks as well as the power of the State to engage in the management of the foundation. After a series of cases were raised before the Italian Constitutional Court, the latter finally ruled that savings banks foundations are bodies of private law with full statutory freedom. Moreover, national and local public bodies have no power to interfere with their administration outside the establishment of general rules valid for all private law foundations. Without taking into account the experience of small foundations, the main issues for the future regard the role foundations play as shareholders of banks and industrial companies as well as their engagement in long term financial support to providers of non profit services, education, research and in management of local and national infrastructures.