标题：Entre el adecuado tratamiento fiscal y el tratamiento fiscal privilegiado : una propuesta de inmunidad tributaria a las sociedades cooperativas en razón de la causa del cooperativismo
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：161-176
出版社：University of Deusto
摘要：The taxation of cooperative societies is a wound that bothersthe various legislations of the globe, so that many countries, including Brazil,do not find the path of legal development for a fair and adequate form of cooperativetaxation are. Supported by retrogressive understandings, Brazilianlegislators and doctrinaire discussion of the tax preserve the sense of cooperative,without ennoble the nature of the cooperative society itself, tenacity andthe true meaning of cooperation. It is therefore necessary to cause a rereadingof the cooperative order to be understood that the ownership surpasses cooperativeeconomic aspect, and, finding in order to bring about a socio-moraltransmutation of man, it allows the legislator qualify for differentially, to enjoytax immunity.
关键词：Cooperatives; Cooperative Society; Tax treatment and tax immunity.
