LA NUOVA CONFORMAZIONE DEGLI ASSETTI ORGANIZZATIVI PER LE SQUADRE DI CALCIO PROFESSIONISTICHE. UNA SFIDA PER LA CREAZIONE DI UNA CORPORATE GOVERNANCE IN GRADO DI RISPETTARE I NUOVI PARAMETRI FINANZIARI DEL FINANCIAL SUSTAINABILITY REGULATIONS

Abstract

The paper examines the sports legal profile, accounting and corporate issues of football teams and the innovations introduced by the New Bankruptcy Code (Codice della Crisi) in the area of organizational and administrative structures, with the aim of identifying the characteristics of the business management that a professional football team must have in order to comply with the economic-financial rules introduced by national and EU sports legislation, as well as those required by the new article 2086 of the ICC.