The economic participation of cooperative members: traditional cooperatives, self-managed and co-managed cooperatives of Costa Rica
Abstract
Costa Rica maintains its cooperative law dating back to 1968, with some reforms that have not changed its letter regarding the treatment of co-operative principles. The cooperative legislation has been enriched, in recent decades, with the participation of the attorney General of the Republic, the courts and especially with the analysis of the Cooperative law, conducted by the National Institute of Development Cooperative, in their task of clarifying the doubts that cooperative entities and co-operatives propose to them, as a product of their daily lives in their cooperative organizations. Based on the sources mentioned, the position of the costa rican cooperative legislation is communicated against the third cooperative principle related to the economic participation of the partners, according to the different parts that this principle has and how it affects the relationship of the associates with the cooperative, as well as the rights that derive from it, in the economic field..
Received: 31 May 2018
Accepted: 17 September 2018
Published online: 21 December 2018
Downloads
References
ASAMBLEA LEGISLATIVA. 1943. CÓDIGO DE TRABAJO (1943). Ley. N. 2, 27 de agosto de 1943, http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=8045. Recuperado el 25 de abril de 2018.
ASAMBLEA LEGISLATIVA. 1968. Ley de asociaciones cooperativas N. 4179. http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=32655&nValor3=85395&strTipM=TC. Recuperado el 30 de marzo de 2018.
ASAMBLEA LEGISLATIVA. 1994. Ley de intermediación financiera de cooperativas de ahorro y crédito N. 7391 de 22 de abril de 1994. http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=11935&nValor3=93291&strTipM=TC. Recuperado el 28 mayo de 2018.
BRETOS, I., DÍAZ-FONCEA, M., MARCUELLO, C. y MARCUELLO, CA. 2018. «Cooperativas, capital social y emprendimiento. Una perspectiva teórica. REVESCO. Revista de Estudios Cooperativos, núm. 128, pp. 76-98.
GADEA, E., SACRISTÁN, F. y VARGAS, C. 2009. Régimen jurídico de la sociedad cooperativa del siglo XXI. Realidad actual y propuestas de reforma. Ed. Dykinson S.L., Madrid.
GARCIA MULLER, A. 2016. Derecho cooperativo y de Economía Social y Solidaria. Módulo 4. Régimen económico. Ed. Asociación iberoamericana de Derecho Cooperativo, Mutual y de la Economía Social y Solidaria. Venezuela.
Instituto Nacional de Fomento Cooperativo. 1993. EXCEDENTES PROVENIENTES ORGANISMOS DE INTEGRACIÓN. AL 668-93 del 21 de setiembre de 1993. http://www.infocoop.go.cr/nuestros_servicios/supervision.html. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2007. RESERVA BIENESTAR SOCIAL PAGO FIESTAS MGS-584-412-2007. http://www.infocoop.go.cr/nuestros_servicios/supervision/jurisprudencia/3BienestarMGS-584-412-2007.pdf. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2010. DEVOLUCIÓN APORTES COGESTIÓN MGS-566-83-2010. http://www.infocoop.go.cr/nuestros_servicios/supervision/jurisprudencia/7CogestionMGS-566-83-2010.pdf. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2010. DEVOLUCIÓN FONDOS ASOCIADO COGESTIONARIO. MGS-566-83-2010. http://www.infocoop.go.cr/nuestros_servicios/supervision/jurisprudencia/3CapitalSC%201408-1404CO-2015.pdf. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2011. INGRESO GRAVABLE SC-924-59-2011. http://www.infocoop.go.cr/nuestros_servicios/supervision/jurisprudencia/7AutogestionSC-924-59-2011.pdf. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2011. PAGO CUOTAS PATRONALES SC-1077-944-2011. http://www.infocoop.go.cr/nuestros_servicios/supervision/jurisprudencia/7CogestionSC-1077-944-2011.pdf. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2011. RETIRO SC-924-59-2011. http://www.infocoop.go.cr/nuestros_servicios/supervision.html. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2011. SC-0815-148-2011. http://www.infocoop.go.cr/nuestros_servicios/supervision.html. Recuperado el 30 de marzo de 2018.
Instituto Nacional de Fomento Cooperativo. 2015. TRANSMISIÓN CAPITAL. SC 1408-1404CO-2015. http://www.infocoop.go.cr/nuestros_servicios/supervision/jurisprudencia/3CapitalSC%201408-1404CO-2015.pdf. Recuperado el 30 de marzo de 2018.
Procuraduría General de la República. 1991. DICTAMEN C-007-91 del 14 de enero de 1991 citado en criterio de INFOCOOP. http://www.infocoop.go.cr/nuestros_servicios/supervision/jurisprudencia/3BienestarMGS-584-412-2007.pdf. Recuperado el 22 de marzo de 2018.
Sala Constitucional. 1996. SALA SEGUNDA DE LA CORTE SUPREMA DE JUSTICIA, por Voto 00315-1996. http://jurisprudencia.poder-judicial.go.cr/SCIJ_PJ/busqueda/jurisprudencia/jur_Documento.aspx?param1=Detalle_Sentencia¶m2=8&nValor1=1&nValor2=24438&nValor3=61695&tem1=Asociaci%C3%B3n%20cooperativa&strTipM=E1&lResultado=77&strTem=ReTem. Recuperado el 22 de marzo de 2018.
Sala Constitucional. 2006 y 2009. VOTOS N, 02381-2006 y N. 02630-2009 (2006-2009). http://jurisprudencia.poder-judicial.go.cr/SCIJ_PJ/busqueda/jurisprudencia/jur_Documento.aspx?param1=Detalle_Sentencia¶m2=1&nValor1=1&nValor2=445664&nValor3=127663&tem1=Asociaci%C3%B3n%20cooperativa&strTipM=E1&lResultado=6&strTem=ReTem. Recuperado el 22 de marzo de 2018.
Sala Constitucional. 2006. VOTO 02381-2006. http://jurisprudencia.poder-judicial.go.cr/SCIJ_PJ/busqueda/jurisprudencia/jur_Documento.aspx?param1=Detalle_Sentencia¶m2=2&nValor1=1&nValor2=339512&nValor3=108439&tem1=Asociaci%C3%B3n%20cooperativa&strTipM=E1&lResultado=17&strTem=ReTem. Recuperado el 22 de marzo de 2018.
Sala Constitucional. 2007. VOTO 10773-2007. http://jurisprudencia.poder-judicial.go.cr/SCIJ_PJ/busqueda/jurisprudencia/jur_Documento.aspx?param1=Detalle_Sentencia¶m2=1&nValor1=1&nValor2=399067&nValor3=122916&tem1=Asociaci%C3%B3n%20cooperativa&strTipM=E1&lResultado=8&strTem=ReTem. Recuperado el 22 de marzo de 2018.
Sala Constitucional. 2010. VOTO 11629-2010. http://jurisprudencia.poder-judicial.go.cr/SCIJ_PJ/busqueda/jurisprudencia/jur_Documento.aspx?param1=Detalle_Sentencia¶m2=1&nValor1=1&nValor2=501018&nValor3=134651&tem1=Asociaci%C3%B3n%20cooperativa&strTipM=E1&lResultado=4&strTem=ReTem. Recuperado el 30 de marzo de 2018.
SÁNCHEZ BOZA, R. 2015. «Sistemas de crédito cooperativo: defensa del modelo». Boletín de la Asociación Internacional de Derecho Cooperativo, núm. 49, pp. 31-48. doi: http://dx.doi.org/10.18543/baidc-49-2015pp31-48.
The authors, by submitting their manuscripts to the International Association of Cooperative Law Journal, accept the conditions listed below on copyright and undertake to comply with them.
1. Assignment of rights
The Publisher (University of Deusto) retains the copyright for this publication.
The authors, by submitting their manuscripts to the International Association of Cooperative Law Journal (BAIDC), without signing any document of assignment, grant to the Publisher (University of Deusto), royalty-free, the distribution, public communication, and reproduction rights of their work subject of publication in the International Association of Cooperative Law Journal (BAIDC), whichever the media may be, now known or developed in the future, for educational and scholarly purposes including the permission to include it in the databases where this Journal is indexed.
2. Authorship
The authors must be the sole creators of the work or legally acting on behalf of and with the full agreement of all the co-authors.
Authors warrant that no permissions or licences of any kind have been granted or will be granted that might infringe the rights granted to the Publisher (University of Deusto).
The authors assume the responsibility for obtaining all the necessary licences for the reproduction in their manuscripts of any text, material or illustration coming from another author, institution or publication.
3. Copyright and Code of conduct
Authors warrant that their work is original; has not been previously copyrighted or published in any form; is not under consideration for publication elsewhere; its submission and publication do not violate the Ethical Guidelines of the BAIDC and any codes (of conduct), laws or any rights of any third party.
4. Dissemination under Open Access regime
Upon its publication, the content of any Issue of International Association of Cooperative Law Journal (BAIDC), can be accessed, read, downloaded, copied, and distributed freely for non-commercial purposes, without prior permission from the Publisher or the author; provided the original work is properly cited and any changes to the original are clearly indicated.
5. Reuse of the article by the authors
Authors retain the right to present, display, distribute, develop, and republish their work, as long as they clearly indicate in the first footnote that the work was published in International Association of Cooperative Law Journal (BAIDC), for the first time, indicating the Issue number, year, pages, and DOI (if applicable).
Legal notice
Any use of the content of the paper against the rules set above in any medium or format, now known or developed in the future, requires prior written permission of the copyright holder.
The liabilities that may arise from complaints for publishing plagiarised articles are the sole responsibility of the authors.