Principles of European Cooperative Law

Principles of European Cooperative Law PDF Author: Isabel Gemma Fajardo García
Publisher:
ISBN: 9781780686073
Category : Cooperative societies
Languages : en
Pages : 721

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Book Description
The Principles of European Cooperative Law (PECOL) focus on the "ideal" legal identity of cooperatives. Drafted by a team of legal scholars, the PECOL aim to describe the common core of European cooperative law. They are based on both existing cooperative law in Europe and the EU regulation on the societas cooperativa europaea. The Principles are accompanied by commentaries which illustrate the rationale and legislative background of each principle, and link them to the key features of co-operative identity. The PECOL are articulated into five chapters corresponding to the main aspects around which a cooperative's identity may be structured, namely the purpose pursued, internal governance, financial structure, external control and cooperation among cooperatives. The second part of the book presents the national reports upon which the PECOL were based. The reports offer a detailed overview of the cooperative law of seven European jurisdictions (Finland, France, Germany, Italy, Portugal, Spain, and the UK), and thus provide a unique opportunity for law-makers, practitioners and researchers to compare, circulate and apply best practices of cooperative legislation --Back cover.

Principles of European Cooperative Law

Principles of European Cooperative Law PDF Author: Isabel Gemma Fajardo García
Publisher:
ISBN: 9781780686073
Category : Cooperative societies
Languages : en
Pages : 721

Get Book Here

Book Description
The Principles of European Cooperative Law (PECOL) focus on the "ideal" legal identity of cooperatives. Drafted by a team of legal scholars, the PECOL aim to describe the common core of European cooperative law. They are based on both existing cooperative law in Europe and the EU regulation on the societas cooperativa europaea. The Principles are accompanied by commentaries which illustrate the rationale and legislative background of each principle, and link them to the key features of co-operative identity. The PECOL are articulated into five chapters corresponding to the main aspects around which a cooperative's identity may be structured, namely the purpose pursued, internal governance, financial structure, external control and cooperation among cooperatives. The second part of the book presents the national reports upon which the PECOL were based. The reports offer a detailed overview of the cooperative law of seven European jurisdictions (Finland, France, Germany, Italy, Portugal, Spain, and the UK), and thus provide a unique opportunity for law-makers, practitioners and researchers to compare, circulate and apply best practices of cooperative legislation --Back cover.

International Handbook of Cooperative Law

International Handbook of Cooperative Law PDF Author: Dante Cracogna
Publisher: Springer Science & Business Media
ISBN: 3642301290
Category : Law
Languages : en
Pages : 813

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Book Description
The degree of development reached by cooperatives of different sectors throughout the world, which among others led to the UN declaring 2012 as the International Year of Cooperatives, needs to be accompanied by a similar development of corresponding legislation. To this end, a better knowledge of cooperative law from the comparative point of view, as has already been established for other types of enterprises, becomes of great importance. This book strives to fill this gap, and is divided into four parts. The first part offers an analytic and conceptual framework with which to understand, study and assess cooperative law from a transnational and comparative perspective. The second part includes several chapters dealing with attempts to harmonize cooperative laws. The third part contains an overview of more than 30 national cooperative laws, while the last part summarizes and compares these national cooperative laws, thus laying the foundation for a comparative cooperative law doctrine.

New Study Group on European Cooperative Law

New Study Group on European Cooperative Law PDF Author: Gemma Fajardo
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
This paper presents both a new scientific network named “Study Group on European Cooperative Law” (SGECOL), and the “Principles of European Cooperative Law” (PECOL) project, which SGECOL has identified as its first research activity. SGECOL is a European group of cooperative law scholars, established in Trento (Italy), at the European Research Institute on Cooperative and Social Enterprises (Euricse), in November 2011. SGECOL's general objective is to conduct comparative research on cooperative law in Europe, thus promoting increased awareness and understanding of cooperative law within the legal, academic and governmental communities at national, European and international level. SGECOL intends to achieve this objective through various research initiatives on cooperative law, beginning with the drafting of PECOL. PECOL will take the form of legal provisions accompanied by explanatory comments. They will be developed on the basis of the existing cooperative law in Europe, focusing in particular on six European jurisdictions (Finland, France, Germany, Italy, Spain, UK). PECOL, however, will not simply summarize and describe the common core of European national cooperative laws. Going beyond that, the project aims to present the main general provisions through which - in the authors' view - cooperative law should be formulated to provide cooperatives with a definite and distinct legal identity vis-a-vis other business organizations. The PECOL project does not serve a single specific purpose, still less is its goal to impose harmonization on national cooperative laws. PECOL will be a scientific and scholarly work, capable of serving many potential functions, depending on the users' particular needs.

Principles of European Cooperative Law

Principles of European Cooperative Law PDF Author: Gemma Fajardo
Publisher:
ISBN: 9781780684277
Category : Cooperative societies
Languages : en
Pages : 0

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Book Description
The Principles of European Cooperative Law (PECOL) focus on the 'ideal' legal identity of cooperatives. Drafted by a team of legal scholars, the PECOL aim to describe the common core of European cooperative law based on both existing cooperative law in Europe, and the EU regulation on the societas cooperativa europaea. The Principles are accompanied by commentaries which illustrate the rationale and legislative background of each principle, and link them to the key features of co-operative identity. The PECOL are articulated into five chapters corresponding to the main aspects around which a cooperative's identity may be structured, namely the purpose pursued, internal governance, financial structure, external control, and cooperation among cooperatives. The second part of the book presents the national reports upon which the PECOL were based. The reports offer a detailed overview of the cooperative law of seven European jurisdictions (Finland, France, Germany, Italy, Portugal, Spain, and the UK), and thus provide a unique opportunity for law-makers, practitioners, and researchers to compare, circulate, and apply best practices of cooperative legislation. Subject: European Law, Cooperative Law]

From Dual to Cooperative Federalism

From Dual to Cooperative Federalism PDF Author: Robert Schütze
Publisher: Oxford University Press, USA
ISBN: 0199238588
Category : Law
Languages : en
Pages : 428

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Book Description
What is the federal philosophy underlying the law-making function in the European Union? Which federal model best characterizes the European Union? This book analyses and demonstrates how the European legal order evolved from a dual federalism towards a cooperative federalist philosophy.

Oxford Principles of European Union Law

Oxford Principles of European Union Law PDF Author: Robert Schütze
Publisher: Oxford University Press
ISBN: 0199533776
Category : Law
Languages : en
Pages : 1441

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Book Description
"Provides an analysis of the constitutional principles governing the European Union. It covers the history of the EU, the constitutional foundations, the institutional framework, legislative and executive governance, judicial protection, and external relations"--Publisher's website

Principles of European Union Law

Principles of European Union Law PDF Author: Ralph Haughwout Folsom
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 580

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Book Description
This advanced study guide provides a comprehensive teaching tool on laws governing European Union business practices. Chapter 1 looks at the history, growth, and future of the EU. Chapters 2 and 3 focus on critical EU processes behind lawmaking and litigation. Chapter 4 examines the free movement of goods, services, capital, and people in the EU, while Chapter 5 covers a broad selection of internal EU policies, ranging from taxation to agriculture. The EU's complex external trade and customs law is analyzed in Chapter 6. Antitrust law and competition is covered in Chapter 7, the last chapter.

Service Contracts

Service Contracts PDF Author: Maurits Barendrecht
Publisher: Walter de Gruyter
ISBN: 3866537115
Category : Law
Languages : en
Pages : 1095

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Book Description
The rules presented in this volume of "Principles of European Law" deal with service contracts. The economic importance of service contracts within the European Union is enormous. The European Commission recently estimated that services account for some 50% of EU GDP and for some 60% of employment in the Union – though an exact figure is hard to determine given that many services are provided by manufacturers of goods. According to the European Commission, many services appear in official statistics as manufacturing activity, meaning that the role of services in the economy is often significantly underestimated.

Cooperative Compliance

Cooperative Compliance PDF Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
ISBN: 9403531940
Category : Law
Languages : en
Pages : 152

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Book Description
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.

General Principles of European Community Law

General Principles of European Community Law PDF Author: Ulf Bernitz
Publisher: Springer
ISBN:
Category : Law
Languages : en
Pages : 264

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Book Description
Future, A.G. Toth