The open Membership and the legal persons as members of Cooperatives in Brazil
Abstract
The present text aims to analyze the legal content of the Principle of Voluntary and Open Membership —also called the Open Doors Principle— notably with regard to the participation of legal entities in Cooperatives. Although the participation of legal entities in Cooperatives is not excluded by the Open Doors Principle, the matter raises a certain controversy, mainly on the grounds that there would be an incompatibility between the lack of a profit objective of the Cooperative and the orientation to profit by legal persons associated. In Brazilian Law, the participation of legal entities in Cooperatives is possible on an exceptional basis. In the country, the tax inspection bodies tend to the restrictive understanding regarding the association of legal entities. This restriction is justified in the concept of "Ato Cooperativo", practiced between Cooperative and its associates, to which the Federal Constitution assigns "adequate tax treatment". Notwithstanding the restrictions of the audited bodies, recent decisions of CARF (an Administrative Court) consider the possibility of association of legal persons and the recognition of the «Ato Cooperativo», in the relations established between associated legal entities and the Cooperative.
Received: 31 May 2017
Accepted: 01 September 2017
Published online: 22 December 2017
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Last update: 29/06/2026
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