Walter Spinapolice, Cooperative sociali, Organizzazioni di volontariato ed affidamento in convenzione dei servizi di trasporto sanitario d’emergenza e urgenza. I ristorni e lo scopo di lucro


Social cooperatives, voluntary organizations and assignment of emergency and urgent medical transport services in agreement. The rebates and the purpose of profit.

The paper analyzes the concept of “profit” in consideration of the judgements on the Third Sector. In particular, it examines how the asserted difference between voluntary organizations and social cooperatives justifies the derogation from public procurement law by the Third Sector Code. The difference between the two types of entities essentially lies in the fact that the possibility of providing rebates to members prevents the qualification of a social cooperative as a non-profit organization or association pursuant to the article 10, letter h), of Directive 2014/24.