La legislación cooperativa en Argentina
Abstract
This article describes in a synthetic way the legal treatment of cooperatives in Argentine starting from the Code of Commerce enacted in 1889 to the present law on cooperatives. It provides a vision of the main features of the cooperatives following the structure of Law 20.337 which is the general law of cooperatives in the country. It emphasizes the aspects that make the difference between cooperatives and for-profit societies. The impact of the new Civil and Commercial Code of 2015 on the legal framework for cooperatives is considered as well as the subsidiary incidence of the regulations of the General Law of Societies. Special attention is paid to the notion of cooperative act, the economic regimen, the governance structure of cooperatives and the regulation of cooperation among cooperatives.
Received: 22 June 2021
Accepted: 06 September 2021
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