Szövetkezeti vagyonjogi szabályok a nemzetközi szövetkezeti alapelvek tükrében

The cooperative society is a legal entity which is established with capital collected from the members’ property contribution, operates according to principles of open membership and variable capital, and further performs an activity in order to satisfy the economic and social needs of its members....

Teljes leírás

Elmentve itt :
Bibliográfiai részletek
Szerző: Nagy Krisztina
Testületi szerző: Alapelvek és alapjogok (2014) (Szeged)
Dokumentumtípus: Könyv része
Megjelent: 2015
Sorozat:Szegedi Jogász Doktorandusz Konferenciák 5
Alapelvek és alapjogok 5
Kulcsszavak:Szövetkezeti jog - magyar, Vagyonjog
Tárgyszavak:
Online Access:http://acta.bibl.u-szeged.hu/74943
Leíró adatok
Tartalmi kivonat:The cooperative society is a legal entity which is established with capital collected from the members’ property contribution, operates according to principles of open membership and variable capital, and further performs an activity in order to satisfy the economic and social needs of its members. The members’ obligation comprises the provision of the property contribution and personal cooperation for the cooperative society set forth in the Memorandum of Association. The special economic and legal characteristics of the cooperative societies and the complex nature of cooperative membership with its stress on personal cooperation necessitated creation and application society-specific operational principles and rules in relation to the cooperative property regulations as well. The basis for these is provided by the Rochdale principles, and later by the international cooperative principles which were set down in Manchester by the International Cooperative Association (ICA). These include open membership, distribution of surplus in proportion to trade, payment of limited interest on capital and, among the principles revised by the Manchester Congress of ICA, member economic participation, which have been in force continuously both in the international cooperative theory and legislation since the middle of the C19th After outlining the essence of the individual principles, the study provides an overview of the evolution of domestic and European cooperative legislation with particular reference to the correlation between the property provisions and the related cooperative principles. Within this framework the capital accumulation of the cooperative, fulfilment of members’ property contributions, member economic participation, obligatory creation of provisions and profit-sharing system will be discussed in detail. The analysis makes particular reference to the studies of cooperative law and economic theory related to the topic (among others the works of Károly Ihrig, Ödön Kuncz, Ferenc Nagy, Ákos Navratil, Zoltán Galovits, Mrs. György Domé, Mária Réti, Pál Bobvos and Tamás Sárközi), in addition to highlighting the actuality of the research field, and deals specifically with the comparative legal analysis of the new Civil Code, which came into effect on 15th March 2014, Act X. of 2006 pertaining to cooperative societies and, among the EU regulations, the 1435/2003/EK Council of EU decree pertaining to the European Cooperative’s (SCE) statute, with respect to the international cooperative principles. As a conclusion of this detailed examination, the author will demonstrate the cooperative principle, formulated by ICA may be regularly recognized in the effective Hungarian and EU regulation, with the basis of the legislation clearly encompassing the Rochdale and Manchester traditions. The property regulations in the new Civil Code partly continue the legal premises developed in the previous cooperative regulations (e.g. rules of capital accumulation, investor member, Fellowship Fund) while developing certain points further, for example with regard to profit-sharing in accordance with the principle of distribution of surplus in proportion to trade, stating expresses verbs the obligation to place greater consideration on personal cooperation, where previous regulations did not offer clear guidelines. It may be established that the new Civil Code, in terms of ensuring compliance with the principles, has further sought to harmonies the Hungarian cooperative regulations with the internationally accepted cooperative principles and values, which may be indisputably considered as a positive direction.
Terjedelem/Fizikai jellemzők:339-351
ISBN:978-963-306-404-7
ISSN:2063-3807