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The Portuguese Law on Social Economy

Author

Listed:
  • Deolinda APARÍCIO MEIRA

    (Law Department of the Polytechnic Institute of Oporto/ISCAP/CECEJ, CIRIEC-Portugal, Portugal)

Abstract

This study is a reflection on the Portuguese Framework Law on Social Economy, highlighting, from a critical point-of-view, its contribution to the explicit institutional and legal recognition of the social economy sector. It does so by defining the concept of social economy and listing the entities engaged in this sector, by defining its guiding principles and the mechanisms for its promotion and encouragement, and also by describing the creation of a tax and competition regime which will take into account its specificities. The setting up of this foundation of the social economy was based on the constitutional principle of protection of the social and co-operative sector, which substantiates the adoption of differentiating solutions in view of the positive discrimination of this sector.

Suggested Citation

  • Deolinda APARÍCIO MEIRA, 2014. "The Portuguese Law on Social Economy," CIRIEC Working Papers 1412, CIRIEC - Université de Liège.
  • Handle: RePEc:crc:wpaper:1412
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    File URL: https://www.ciriec.uliege.be/repec/WP14-12.pdf
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    More about this item

    Keywords

    social economy; framework law; guiding principles; social economy entities; legal regulation;
    All these keywords.

    JEL classification:

    • K29 - Law and Economics - - Regulation and Business Law - - - Other
    • K40 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - General

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