Abstract
The SCE-R also is characterised by the fact that it does not lay down the complete body of rules from the European Cooperative Society, only the basic rules. Thus, it applies a legislative technique similar to that used by the European Union when adopting directives. In fact, Art. 8 SCE-R expressly provides that ‘in the case of matters not regulated by this regulation or, where matters are partly regulated by it, of those aspects not covered by it’, an SCE may be governed (among other sources) by ‘the laws of member states, which would apply to a cooperative formed in accordance with the law of the member state in which the SCE has its registered office’. For this reason, in the introductory part of this study, I mentioned that at least as many different types of SCEs as there are EU members might exist. This affirmation relies on the fact that the SCE-R creates rules that rely heavily on national legislation, and it often is not easy to provide an answer to such a presumption. Thus, because of the different national laws on cooperative societies, there may be, within the territorial scope of the European Union and its single market, cooperative societies operating across national borders with their own distinct rules. This conclusion must be kept in mind when establishing an agricultural cooperative organised as an SCE, as here, too, its framework is provided for by the general EU rules on SCEs and specific national provisions on agricultural cooperatives.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Notes
- 1.
Because it determines the whole structure of the legal concept.
- 2.
It would therefore also be necessary to carry out specific studies on tax law to better show why certain rules are necessary.
- 3.
It states that only members of a cooperative can become members of the cooperative’s organs.
- 4.
It can be argued that the features of cooperative identity help better design the menu of corporate forms, which ultimately fosters competition.
- 5.
As explained in Sect. 2.4, the SCE-R contains various options for member states, according to which they may adapt specific provisions of the SCE-R, if desired.
- 6.
At this point, we should remember that this study is anchored in law and therefore does not conduct a full efficiency analysis of agricultural SCEs.
- 7.
Yet, maybe a set of rules not necessary anymore: here I repeat the heretical issues raised in Sect. 3.3.4. It should also be scientifically interesting to analyse whether POs that operate across borders do make the SCE-R obsolete, at least, if applied in the agricultural sector.
Author information
Authors and Affiliations
Rights and permissions
Copyright information
© 2020 The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG
About this chapter
Cite this chapter
Miribung, G. (2020). Final Remarks. In: The Agricultural Cooperative in the Framework of the European Cooperative Society. Economic Analysis of Law in European Legal Scholarship, vol 8. Springer, Cham. https://doi.org/10.1007/978-3-030-44154-8_6
Download citation
DOI: https://doi.org/10.1007/978-3-030-44154-8_6
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-44153-1
Online ISBN: 978-3-030-44154-8
eBook Packages: Law and CriminologyLaw and Criminology (R0)