The contribution for education and promotion of cooperatives and other public interest purposes – COFIP – in the basque law and its applicability
Abstract
One of the main peculiarities of the financial regulations of cooperative societies is, undoubtedly, the existence of a mandatory fund whose applicability is expressly regulated and whose endowment is not accessible to the administrators. Basque legislation refers to it as the Contribution for Education and Promotion of Cooperatives and other Public Interest Purposes. Although the characteristics of the legal nature and the purpose of the said Fund have long been the focus of research, it is considered that both, the approval of the new cooperative legislation of the Basque autonomous region and the explicit reference to the fund contained in the approved legislation for the purpose of managing the exceptional situation of emergency generated by the COVID-19, lead to a deeper study of its legal and practical evolution (possible and potential future purposes).
Received: 12 September 2020
Accepted: 06 April 2021
Downloads
References
ALZOLA, I. y ESNAOLA, J.M.: «Régimen económico: los fondos sociales obligatorios», Manual de derecho de Sociedades Cooperativas. Editado por el Consejo Superior de Cooperativas de Euskadi y dirigido por Santiago Merino Hernández. Vitoria-Gasteiz 2007.
CRACOGNA, D. 2019. «El Principio De autonomía E Independencia En La declaración Sobre La Identidad Cooperativa». Boletín de la Asociación Internacional de Derecho Cooperativo, n.º 55 (diciembre), 19-34. https://doi.org/10.18543/baidc-55-2019pp19-34.
GADEA SOLER, E. 2020. «Análisis de riesgos y evaluación de impacto relativa a la protección de datos: su aplicación a las sociedades cooperativas». Boletín de la Asociación Internacional de Derecho Cooperativo, n.º 56 (abril), 47-72. https://doi.org/10.18543/baidc-56-2020pp47-72.
GADEA, E., SACRISTÁN, F. y VARGAS VASSEROT, C.: «Régimen jurídico de la Sociedad cooperativa del Siglo XXI. Realidad actual y propuestas de reforma». Editado por Dykinson, S.L. Madrid 2009.
GADEA, E.: «Derecho de las cooperativas. Análisis de la Ley 4/1993, de 24 de junio, de cooperativas del País Vasco». Editado por la Universidad de Deusto. Bilbao 1999.
GÓMEZ DE LA IGLESIA, R.: «El Fondo de Educación y Promoción Cooperativa». Editado por la Federación de Cooperativas de Trabajo Asociado de Euskadi. Vitoria-Gasteiz 1994.
GONDRA ELGEZABAL, G.: «Administratzaileen erantzukizuna Euskadiko Gizarte Ekonomiako enpresentan: Bereziki Kooperatiba Elkarteetan». Revista Vasca de Economía Social; n.º 1. Editado por la Universidad del País Vasco. (UPV/EHU). Donostia-San Sebastián 2005.
MATA DIESTRO, H. 2018. «Fondos sociales obligatorios: la justificación de su irrepartibilidad en los orígenes del cooperativismo y del movimiento obrero organizado». Boletín de la Asociación Internacional de Derecho Cooperativo, n.º 53 (diciembre), 289-307. https://doi.org/10.18543/baidc-53-2018pp289-307.
MORALES PRATS, F.: «La responsabilidad penal de las personas jurídicas», La Reforma Penal de 2010; Análisis y comentarios, editado por Aranzadi y dirigido por Gonzalo Quintero Olivares. Barcelona 2010.
MORILLAS JARILLO, M.J.: »La responsabilidad de los administradores de las sociedades cooperativas: mosaico legal e interpretación judicial». CIRIEC-España, Revista Jurídica de economía social y cooperativa, n.º 28/2016. Madrid 2016.
NAGORE, I.: «Regulación en la legislación cooperativa vasca de la contribución para la educación y promoción cooperativa y otros fines de interés público y cuestiones que plantea». Boletín de la Asociación Internacional de Derecho Cooperativo, n.º 57. Bilbao 2020, 253-278. https://doi.org/10.18543/baidc-57-2020pp253-278.
PÉREZ CEPEDA, A.I.: «La responsabilidad de los Administradores de sociedades: criterio de atribución». Editado por CEDECS. Barcelona, 1997.
Copyright (c) 2021 University of Deusto
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Last update: 29/06/2026
The authors are advised to read their rights carefully. We believe this approach ensures a fair agreement for both parties. These instructions should be read in conjunction with the Ethical Guidelines and the Open Access Policy, Licensing Terms and Copyright of the journal "Boletín de la Asociación Internacional de Derecho Cooperativo (BAIDC)".
1. Authorship and Ethics
By submitting their manuscripts to Boletín de la Asociación Internacional de Derecho Cooperativo (BAIDC), the authors accept and undertake to comply with the conditions of publication without the need to sign an additional transfer agreement with the Publisher (University of Deusto). In doing so, they guarantee that their work is unpublished in any form, original, and does not breach BAIDC’s Ethical Guidelines or the rights of third parties, and that no licences have been or will be granted that are incompatible with the rights granted to the Publisher.
The authors assume full and exclusive responsibility for the content of the study and formally declare that they have no conflicts of interest that affect the integrity of the research.
2. Publisher’s Rights
By submitting the manuscript, the authors agree to its publication under the Creative Commons CC BY-NC-ND 4.0 licence. Consequently, they grant the Publisher the exclusive, royalty-free and worldwide right of first publication, editing, layout and exploitation of the article. This grant authorises the Publisher to distribute, sub-license and index the work in any format, medium, database or institutional repository, for the purposes of promotion and scientific dissemination.
3. Copyright
The authors retain the intellectual property rights to their article and retain the right to distribute and use their work for teaching purposes, future research or personal archiving, provided that the original publication in the Journal is cited. They are also permitted to republish in other media, provided that a (foot)note is included with the full reference to BAIDC (including the DOI, where available) and no explicit endorsement of the Journal and/or Publisher is implied.
4. Open access
BAIDC is an open-access journal; this means that it is freely and fully accessible in its entirety immediately upon publication of its content. However, in accordance with the licence mentioned above, the authors of the articles must always be properly cited; and both commercial use and any modification intended for distribution will require the express prior written permission of the rights holder.
More details are available under the section “Open Access Policy, Licensing Terms and Copyright”.
.jpg)
.jpg)
.jpg)
1.jpg)
.jpg)
.jpg)
