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La Tributación De Las Empresas De Participación De Los Trabajadores (Cooperativas De Trabajo Y Sociedades Laborales): Apuntes Para Una Reforma / Tax Treatment Of Worker’S Owned Enterprises (Worker Cooperatives And Worker Societies): Notes For A Reform


    (Catedrática de Derecho Financiero y Tributario. Universidad de Valencia)

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    Las empresas de participación de los trabajadores (cooperativas de trabajo asociado y sociedades laborales) cumplen objetivos económicos y sociales valorados por la Constitución española y por el Derecho comunitario que justificarían un tratamiento fiscal más ajustado a sus especialidades y que tuviera en cuenta los hándicaps que provoca su estructura y organización, así como su carácter de pequeña empresa. El tratamiento fiscal actual no parece, sin embargo, acomodarse a estos criterios. En el trabajo se apuntan los parámetros constitucionales y comunitarios en los que podría fundamentarse un cambio de dicho tratamiento./ The worker’s owned enterprises (worker cooperatives and worker societies) carry out social and economic goals valued by the Spanish Constitution and the European primary law. This characteristic would justify a better tax treatment, which would take notice of their specialties and the handicaps provoked by their structure and organization, as much as because their small size. The current fiscal regimen, however, doesn’t fulfill these criteria. The paper points out the constitutional and European parameters for a change in this fiscal regimen.

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    Article provided by Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales in its journal Articulos de REVESCO Revista de Estudios Cooperativos.

    Volume (Year): ( 2010)
    Issue (Month): (Segundo Cuatrimestre)
    Pages: 24-53

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    Handle: RePEc:sto:artrev:102-02
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