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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Autor principal:	Encarnación García Ruiz
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2018
Materias:	Economía social Sociedad Laboral Sociedad Cooperativa de trabajo asociado Transformación Excepciones legales. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/3388f4b1aec54268b9265723c093c197
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spelling	oai:doaj.org-article:3388f4b1aec54268b9265723c093c1972021-11-12T13:14:39ZTransformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds1135-66181885-803110.5209/REVE.59764https://doaj.org/article/3388f4b1aec54268b9265723c093c1972018-01-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/59764https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031In 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.Encarnación García RuizAECOOP Escuela de Estudios CooperativosarticleEconomía socialSociedad LaboralSociedad Cooperativa de trabajo asociadoTransformaciónExcepciones legales.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 126, Iss 0, Pp 57-73 (2018)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Economía social Sociedad Laboral Sociedad Cooperativa de trabajo asociado Transformación Excepciones legales. Economics as a science HB71-74
spellingShingle	Economía social Sociedad Laboral Sociedad Cooperativa de trabajo asociado Transformación Excepciones legales. Economics as a science HB71-74 Encarnación García Ruiz Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds
description	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.
format	article
author	Encarnación García Ruiz
author_facet	Encarnación García Ruiz
author_sort	Encarnación García Ruiz
title	Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds
title_short	Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds
title_full	Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds
title_fullStr	Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds
title_full_unstemmed	Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds
title_sort	transformation of an associated work cooperative in a labour company. special reference to the unavailable reserve funds
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2018
url	https://doaj.org/article/3388f4b1aec54268b9265723c093c197
work_keys_str_mv	AT encarnaciongarciaruiz transformationofanassociatedworkcooperativeinalabourcompanyspecialreferencetotheunavailablereservefunds
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Transformation of an associated work cooperative in a labour company. Special reference to the unavailable reserve funds

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