Abstract
In Brazil the first legislative act dealing with cooperatives was Decree n. 796 of 2 October 1890, where however the features that typified a cooperative as a form of company were not set forth in detail. On the contrary, mainly due to the limitations of the controlling legal ordinance that was in place when the Decree was issued, the Decree permitted the constitution of an anonymous company known as the Military Cooperative Society of Brazil (Sociedade Cooperativa Militar do Brasil), which despite adopting some characteristics of the Rochdale Society as regards purpose, economic structure and administrative autonomy, did not recognize a cooperative as a distinct form of company.
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Notes
- 1.
Bulgarelli (1973), p. 127.
- 2.
Carvalhosa (2003).
- 3.
The term of office and the criteria for renewal are matters governed by art. 56, Law n. 5764 of 1971, which does not conflict with the discipline inaugurated by Law n. 12690 of 2012, and it remains in effect in these regards, also for labor cooperatives. New Law n. 12690 disciplines differently only the composition of these bodies, nothing more.
- 4.
Cash capital consists of part of the surplus and the practice of non-cooperative actions with third parties, non-associated with the project, for which the law determines and preserves its indivisibility, even with the liquidation of the cooperative.
- 5.
These are obligations of liquidators: to earn a social asset to pay off liabilities and reimburse members for their shares, and allocate the remainder, including the indivisible funds to the National Bank of Cooperative Credit (Banco Nacional de Crédito Cooperativo) (art. 68, Law n. 5764 of 16 December 1971.
- 6.
Principle: Economic Participation of Members
Members contribute equitably to, and democratically control the capital of their cooperative. At least part of that capital is usually common property of the cooperative. Members usually receive limited compensation, if any, on capital subscribed as a condition of membership. Members allocate surpluses for any or all of the following purposes: developing their cooperative, possibly by setting up reserves, part of which at least would be indivisible, benefiting members in proportion to their transactions with the cooperative, and supporting other activities approved by members.
- 7.
Provisional Measure (Medida Provisória) n. 2158-35 of 2001 (art. 15—cooperativas agropecuárias); Law n. 10684 of 2003 (art. 17—cooperativas de produção agropecuária e de eletrificação rural); Law n. 11051 of 2004 (art. 30—cooperativas de crédito e de transporte rodoviário de cargas); Law n. 12649 of 2012 (art. 10—cooperativas de taxis).
- 8.
- 9.
Op. cit.
- 10.
Federal Constitution of Brazil (Constituição da República Federativa do Brasil de 1988); art. 146, sec. 3, establishing general rules for tax legislation, especially on: … (c) appropriate tax treatment for cooperative acts practiced by cooperatives.
- 11.
Federal Constitution of Brazil (Constituição da República Federativa do Brasil de 1988); art. 174, sec. 2, as a normative and regulating agent of economic activity, the State shall, as provided by law, exercise the functions of supervision, encouragement and planning, the latter being for the public sector and indicative of the private sector… the law shall support and encourage cooperatives and other forms of association.
References
Bulgarelli W (1973) Regime tributário das cooperativas [Tax treatment of cooperatives]. Saraiva, São Paulo
de Carvalho RM(1989) O ISS e atos praticados pelas cooperativas de trabalho médico e hospitalar [The ISS and the acts practised by the medical workers cooperatives]. Revista de direito tributário 13(50):96–108
Carvalhosa M (2003) Comentários ao código civil [Commentaries to the Civil Code], vol 13. Saraiva, São Paulo
Further Reading
Aparício Meira D (ed) (2012) Jurisprudência Cooperativa Comentada [Commented cooperative jurisprudence]. INCM, Lisboa
Bulgarelli W (1961) Natureza jurídica das sociedades cooperativas [Legal nature of cooperatives]. Clássico Científica, São Paulo
Bulgarelli W (1965) Regime jurídico das sociedades cooperativas [Legal treatment of cooperative societies]. Livraria Pioneira, São Paulo
Bulgarelli W (1967) Elaboração do direito cooperativo [Building the cooperative law]. São Paulo, Altas
Bulgarelli W (1998) As sociedades cooperativas e sua disciplina jurídica [The cooperative societies and their legal treatment]. Renovar, Rio de Janeiro
Forgioni PA (2012) As sociedades cooperativas no Brasil: muito além dos preconceitos e das questões tributárias [Cooperative societies in Brazil: beyond prejudices and fiscal questions]. In: Direito Processual Empresarial. Elsevier Campus Jurídico, Rio de Janeiro
Franke W (1973) Direito das sociedades cooperativas [Law of cooperative societies]. Saraiva, São Paulo
Franke W (1983) Doutrina e aplicação do direito cooperativo [Theory and practice of cooperative law]. Pallotti, Porto Alegre
Krueger G (2003) Cooperativismo e o novo código civil [Cooperatives and the new Civil Code]. Mandamentos, Belo Horizonte
Krueger G (2007) Comentários à legislação das sociedades cooperativas [Commentaries to the Law of Cooperatives]. Tomo I. Mandamentos, Belo Horizonte
Machado PA (1975) Comentários à lei do cooperativismo [Commentaries on the law of cooperatives]. São Paulo, Unidas
Pinho DB (1965) A doutrina cooperativista nos regimes capitalista e socialista [Cooperative theory in the capitalist and socialist systems]. Livraria Pioneira, São Paulo
Pinho DB (1977) Economia e cooperativismo [Economics and cooperation]. Saraiva, São Paulo
Pinho DB (2004) Cooperativismo no brasil. Da vertente pioneira à vertente solidária [Cooperation in Brazil. From its origins to the solidarity movement]. Saraiva, São Paulo
Silva OVB (2008) O seguro e as sociedades cooperativas. Relações jurídicas comunitárias [Insurance and cooperative societies]. Livraria do Advogado, Porto Alegre
Utumi A et al (1974) A problemática cooperativista no desenvolvimento econômico [The problems of cooperatives in economic development]. Fundação Friedrich Naumann, São Paulo
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Alves, A.C. (2013). Brazil. In: Cracogna, D., Fici, A., Henrÿ, H. (eds) International Handbook of Cooperative Law. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-30129-2_11
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