Cooperative taxation and European Union Law
Abstract
The cooperative legal and economic system has a number of limitations that, largely, derivate from respect to cooperative principles and restrictive conceptions of cooperative and cooperativism concepts. In view of their particularities, the laws of some Member States of the European Union contain a taxation of all or some cooperatives which takes into account this reality. This has generated some controversy with the interpretation of European Union law by some Institutions. The study addresses the position of the Institutions of the European Union regarding the specific tax measures applicable to cooperatives in order to properly frame the current status of these societies and consider the need to reform its legal system and, where appropriate, the terms of it.
Received : 10 June 2016
Accepted: 30 September 2016
Published online: 21 December 2016
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