El régimen legal de las cooperativas agrarias
Abstract
The article presents the legal regime in force for users’ agricultural cooperatives, i.e., for those cooperatives that are constituted to provide services related to the agricultural, forestry or livestock activity performed by their members. It is a special law applicable only to this type of cooperatives and their members, as well as to their integration organizations such as the Central Units and Federations. Likewise, the current legal regime promotes the cooperative model in the agricultural sector as an efficient mechanism to empower micro and small agricultural producers, even encouraging the transformation of civil associations of agricultural producers into users’ cooperatives. It also regulates a tax regime based on the «Cooperative Act».
Received: 14 October 2022
Accepted: 20 November 2022
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