Comparison between Spanish and Italian regulation on cooperative firms: traditional or hybrid model?

  1. Terreros, I.S. 2
  2. Malorgio, G. 1
  3. Górriz, C.G. 3
  1. 1 University of Bologna
    info

    University of Bologna

    Bolonia, Italia

    ROR https://ror.org/01111rn36

  2. 2 Universidad de La Rioja
    info

    Universidad de La Rioja

    Logroño, España

    ROR https://ror.org/0553yr311

  3. 3 Universidad de Zaragoza
    info

    Universidad de Zaragoza

    Zaragoza, España

    ROR https://ror.org/012a91z28

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Revista:
New Medit

ISSN: 1594-5685

Año de publicación: 2009

Volumen: 8

Número: 2

Páginas: 37-45

Tipo: Artículo

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SCOPUS: 2-s2.0-80052317711 WoS: WOS:000267962500006 GOOGLE SCHOLAR

Otras publicaciones en: New Medit

Repositorio institucional: lock_openAcceso abierto Editor

Resumen

This paper analyses the differences between the regulations on agrarian cooperatives set up in Spain and Italy. Some of these aspects are related to the solutions proposed and used by cooperatives belonging to the hybrid model to solve problems faced by the cooperatives belonging to the traditional model. The main differences in the calculation of returns and reserves and in the fiscal aspects involved have also been analysed. Although in both countries there exist regulations referring to the hybrid model, the lack of conditions required for their implementation and the absence of professional management makes cooperatives of both countries fall within the traditional model. Several differences have been found in terms of the calculation of returns and reserves and of the fiscal aspects involved.