Lo sviluppo dei fondi sanitari integrativi nell’intreccio delle fonti normative

The article examines the regulatory framework of supplementary health funds in the Italian legal system. After an analysis of the evolution of supplementary health’s statutory regulation, the study illustrates the main organizational forms implemented in this field and the limits which should be fulfilled by the subjects who operate there. The phenomenon is then observed from the perspective of occupational welfare and tax incentives which are linked to it. Finally, the author reflects on the proposals for a new reform of the sector and on the debate that has consequently developed among the operators.