Reflexiones sobre diversas cuestiones cooperativas (análisis principal bajo Ley Vasca)

  • Iñigo Nagore
DOI: https://doi.org/10.18543/dec-13-2019pp29-67
Keywords: cooperative records, negative certification of denomination, change of territorial scope, operations with third parties, fixed-term partners, internal regulations, economic system, voluntary contributions, capitalization of results, rejection of capital, different types of interest, realization of capital gains, effects of the sale of assets prior and after agreeing the liquidation, accounting and adjustments in equity, distribution of funds constituted as undistributable, decapitalization of cooperatives, transformation, class change, cooperativization of internationalization, mixed cooperatives, Law of Cooperatives of Euskadi, Law of Cooperatives

Abstract

From the experience of the author, a reflection is made on various controversial – in his opinion problematic – questions regarding the law of Spanish cooperatives, analyzing the current legal framework and in some cases reflecting on possible alternative regulations. It is an article open to debate so that solutions and alternatives can be proposed that improve specific points of the regulation of the cooperative system.

Received: 12 February 2019
Accepted: 15 March 2019

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Author Biography

Iñigo Nagore

Abogado economista

Published
2021-03-10
How to Cite
Nagore, Iñigo. 2021. “Reflexiones Sobre Diversas Cuestiones Cooperativas (análisis Principal Bajo Ley Vasca)”. Deusto Estudios Cooperativos, no. 13 (March), 29-67. https://doi.org/10.18543/dec-13-2019pp29-67.
Issue
No. 13 (2019)
Section
Articles

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