The economic and legal impact of the third principle of the International Cooperative Alliance

  • Dante Cracogna Universidad de Buenos Aires
Keywords: cooperative principles, cooperative capital, interest on capital, patronage refund, reserves

Abstract

This article deals with the content of the third principle of The Statement on the Cooperative Identity approved by the International Cooperative Alliance in 1995 taking into account the process of its elaboration and the relationship with the principles included in the previous declarations of the ICA passed in 1937 and 1966 as well with those enshrined in the Rochdale Society bylaws which are the precedent of all of them. The importance of this principle as the synthesis of the basic economic aspects shaping cooperatives is well noted and the different matters involved in its text and their relations with the other principles is analyzed. Its relevance for the legal regulation of cooperatives is pointed out noting that the different aspects of its ample content are decisive in order to characterize these organizations making clear the difference with other forms of enterprises. As conclusion the complexity of the subject is pointed out as well as the need for further research of its various profiles.

Received: 29 May 2018
Accepted: 19 July 2018
Published online: 21 December 2018

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Author Biography

Dante Cracogna, Universidad de Buenos Aires
Profesor consulto de Derecho Comercial, Facultad de Derecho

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Published
2018-12-21
How to Cite
Cracogna, Dante. 2018. “The Economic and Legal Impact of the Third Principle of the International Cooperative Alliance”. International Association of Cooperative Law Journal, no. 53 (December), 21-36. https://doi.org/10.18543/baidc-53-2018pp21-36.

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