Divar Garteiz-Aurrecoa, Javier, and Enrique Gadea Soler. “Legal Bases for the Transformation of Civil Societies into Cooperative Societies”. International Association of Cooperative Law Journal, no. 47 (December 31, 2013): 51-62. Accessed December 15, 2025. https://baidc.revistas.deusto.es/article/view/115.