Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds
In this paper it will be tried to justify that in the case of transformation of an associated work cooperative into a labour company, to except the destination of the unavailable funds should be legally admitted and it should be allowed to contribute to the patrimony of the labour company, on the ba...
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| Formato: | article |
| Lenguaje: | EN ES |
| Publicado: |
AECOOP Escuela de Estudios Cooperativos
2018
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/3388f4b1aec54268b9265723c093c197 |
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| Sumario: | In this paper it will be tried to justify that in the case of transformation of an associated work cooperative into a labour company, to except the destination of the unavailable funds should be legally admitted and it should be allowed to contribute to the patrimony of the labour company, on the basis that both are social economy societies, owned and controlled by workers, democratically managed, although one of them has a mutualist base, and the other one is a capital company, whose legal regimes are very different, but both are associated work societies, with a strong intuition personae character that brings them closer to the proposed social goals, regardless of their legal form. So its transformation is more an alteration in the patrimonial structure than in the personal structure of the company, since the same legal person, with all the members or with most of them, continues the same business project, although in another legal form of very similar nature. Besides to preserve and spread this economic and social sector was entrusted to both of them by the Social Economy Act. To sum up it would be a continued management of funds under another legal structure. |
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