JURIDICAL-TRIBUTARY COOPERATIVES ASPECTS

Identifier:  TFG:632

Handle: https://hdl.handle.net/20.500.11797/TFG632

Authors:  ARBOLEDAS FERNÁNDEZ, LAURA

Abstract:
This study is based on the cooperatives juridical and tributaries aspects. It is focused on the special fiscal regimen they receive to be included in the social economy. In order to understand better the cooperatives fiscally, first of all, we can see an interview of the cooperative till nowadays. Furthermore, it includes many concepts of what social economy is, focusing on the cooperatives, such as: definition, scope, structure and functionality and their values that they are based on, the constitution and the composition. Furthermore, I want to mention the economic crisis we are involved in, and the function of cooperatives in it. The purpose is to find out if these cooperatives are truly nonprofit entities. Finally, I have commented a successful cooperative system in Spain, specifically in Catalonia, like the Guissona Agricultural Cooperative.