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：73-101
出版社：University of Deusto
摘要：In accordance with traditional positions, the European Commissiondecision about compatibility between cooperatives special taxation systemin Spain and state aid EU regulations, considers the prohibition or restriction inoperations developed with non-member third parties as an important elementin order to accept different taxation for these companies. In worker cooperatives,the aim of the company is to put partners’ work in common, so the thirdparties in them are those workers who are not partners in the cooperative. Thisaffirmation means that the volume of work developed by those non-memberthird parties must be considered to be affected by the rules of prohibition orlimitation, if the cooperative wants to enter the special cooperative taxationsystem. A revision of this aspect is required for worker cooperatives as far as ithas a direct relationship with its competitiveness and its position as a job creationagent.
