期刊名称：Revista Vasca de Economía Social - Gizarte Ekonomia Euskal Aldizkaria
印刷版ISSN：1698-7446
电子版ISSN：2444-3107
出版年度：2012
期号：7
语种：Spanish
出版社：Revista Vasca de Economía Social - Gizarte Ekonomia Euskal Aldizkaria
摘要：Traditionally, the existence of a privileged tax regime has been justified on the basis of the unique nature of cooperatives share capital and profits. In Spain, such a system resulted in the Law 20/1990, 19 December, of Taxation of cooperatives. However, this law today shows quite inadequate to meet the demands of cooperatives; on the other hand, the regime has been challenged by other economic operators who feel discriminated against by the favorable treatment given to cooperatives. In the European Union for some years there is an obvious concern about it. By 2001, the European Commission considered that there were significant differences between cooperative societies and the purely commercial ones and seemed to endorse the tax difference between them. However, his position seems have changed following these and other allegations. Moreover, the Court of Justice of the European Union (ECJ) does not maintain a consistent approach in decisions taken under the prohibition of State aid, element where it seems focused for now the ultimate fate of a differentiated tax system for cooperatives.
