Observaciones críticas al vigente marco legal de las sociedades cooperativas de Andalucía
Abstract
On December 23, 2011, Law 14/2011 of Andalusian Cooperative Societies was promulgated. This Law of third generation, after those of 1985 and 1999, along with its Regulation of development approved by Decree 123/2014, set up the legal framework of the cooperatives that mainly develop their corporate activity in Andalusia, which has the largest number of cooperatives from Spain. The new legal framework was conceived as required adaptation to the logical evolution of the economic and regulatory environment in which cooperatives are inserted, but also explained as necessary internal reform, as an evolution of the corporate type itself. In both aspects numerous and important changes are introduced with respect to the previous legislation. It is also in the vanguard of a certain matter with respect to the other autonomic cooperative laws. This justifies the elaboration of a critical analysis of the content of the new legal framework of the cooperatives of Andalusia.
Received: 29 May 2017
Accepted: 04 July 2017
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