期刊名称：Boletín de la Asociación Internacional de Derecho Cooperativo
印刷版ISSN：1134-993X
出版年度：2016
卷号：50
页码：49-71
出版社：University of Deusto
摘要：The cooperative legal and economic system has a number oflimitations that, largely, derivate from respect to cooperative principles and restrictiveconceptions of cooperative and cooperativism concepts. In view oftheir particularities, the laws of some Member States of the European Unioncontain a taxation of all or some cooperatives which takes into account this reality.This has generated some controversy with the interpretation of EuropeanUnion law by some Institutions.The study addresses the position of the Institutions of the European Unionregarding the specific tax measures applicable to cooperatives in order to properlyframe the current status of these societies and consider the need to reformits legal system and, where appropriate , the terms of it.
关键词：Taxation; Cooperatives; European Union; Legal Reform.
