Journal of Accounting and Management Information Systems (JAMIS)


THE FORMATION OF THE EUROPEAN COOPERATIVE SOCIETY

Supp/2008 ,   p109..119

Author(s):  
Ana-Maria LUPULESCU
Brindusa Oana VARTOLOMEI
Ana VIDAT


Keywords:   Law, cooperative, European Cooperative Society, merger, conversion

Abstract:  
The achievement of the internal market and the improvement of the economic and social situation at European Union level imply the adaptation of enterprises to the European dimension of the market. For this purpose the Council Regulation no. 1435/3003/EC on the Statute for a European Cooperative Society (SCE) has been adopted at European level. This regulation is meant to provide an appropriate legal framework for the development of the transnational activities of cooperatives. As far as the national legal framework is concerned, within the Romanian legislation the cooperatives are regulated by Law no. 1/2005 on the organization and functioning of cooperatives.     The present paper aims to analyze and to accentuate the main aspects concerning the formation of the SCE in order to help the theoreticians of law as well as the professionals to deal with the challenges of the new European economic and legal order.


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