LE SOCIETÀ IN HOUSE: PROFILI DI NATURA ECONOMICO-AZIENDALE

The phenomenon of Publicly-Owned Enterprises, of which in-house companies represent a non-negligible case, is a theme whose peculiarities make diverse contributions in economic-business terms. The purpose of this paper is to enhance some of the innovations introduced by the Testo unico sulle società a partecipazione pubblica (TUSP) with the aim of responding to a need for clarity on some governance and accounting issues that generally appear in the complex world of Publicly-Owned Enterprises and, in particular, in the in-house companies.