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La transformación de cooperativas. Especial referencia al caso andaluz


  • Alfonso A. Rojo Ramírez

    () (Universidad de Almería)

  • Antonio Esteban Cerdán

    () (Universidad de Almería)

  • Juan Antonio Sánchez Pérez

    () (Universidad de Almería)


Regulating the transformation of co-operative societies into other social forms poses the problems of assessing the amount of funds that will not be part of the resources of the resulting society because they are allocated to be put to the use stipulated in the society by-laws or the legislation. The amount of allocated funds is regulated by the Co-operative Society Law 27/1999 and, with varying degrees of success, by different autonomous regional laws, as is the case of the Andalusian Co-operative Society Law (CAL). The present paper interprets the confusing phrasing in this respect in the CAL and applies the interpretation to a real case where a co-operative society becomes an agrarian processing society (SAT).

Suggested Citation

  • Alfonso A. Rojo Ramírez & Antonio Esteban Cerdán & Juan Antonio Sánchez Pérez, 2001. "La transformación de cooperativas. Especial referencia al caso andaluz," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 38, pages 57-76, August.
  • Handle: RePEc:cic:revcir:y:2001:i:38:p:57-76

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    Co-operative societies; transforming co-operative societies; non-distributional funds; Andalusian co-operative societies.;

    JEL classification:

    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)


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