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.
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.
.jpg)
.jpg)
.jpg)
1.jpg)
.jpg)
.jpg)
