• Adriano Campos Alves


In Brazil the first legislative act dealing with cooperatives was Decree n. 796 of 2 October 1890, where however the features that typified a cooperative as a form of company were not set forth in detail. On the contrary, mainly due to the limitations of the controlling legal ordinance that was in place when the Decree was issued, the Decree permitted the constitution of an anonymous company known as the Military Cooperative Society of Brazil (Sociedade Cooperativa Militar do Brasil), which despite adopting some characteristics of the Rochdale Society as regards purpose, economic structure and administrative autonomy, did not recognize a cooperative as a distinct form of company.


Credit Union Work Cooperative Supervisory Board General Meeting Civil Code 
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  1. Bulgarelli W (1973) Regime tributário das cooperativas [Tax treatment of cooperatives]. Saraiva, São PauloGoogle Scholar
  2. de Carvalho RM(1989) O ISS e atos praticados pelas cooperativas de trabalho médico e hospitalar [The ISS and the acts practised by the medical workers cooperatives]. Revista de direito tributário 13(50):96–108Google Scholar
  3. Carvalhosa M (2003) Comentários ao código civil [Commentaries to the Civil Code], vol 13. Saraiva, São PauloGoogle Scholar

Further Reading

  1. Aparício Meira D (ed) (2012) Jurisprudência Cooperativa Comentada [Commented cooperative jurisprudence]. INCM, LisboaGoogle Scholar
  2. Bulgarelli W (1961) Natureza jurídica das sociedades cooperativas [Legal nature of cooperatives]. Clássico Científica, São PauloGoogle Scholar
  3. Bulgarelli W (1965) Regime jurídico das sociedades cooperativas [Legal treatment of cooperative societies]. Livraria Pioneira, São PauloGoogle Scholar
  4. Bulgarelli W (1967) Elaboração do direito cooperativo [Building the cooperative law]. São Paulo, AltasGoogle Scholar
  5. Bulgarelli W (1998) As sociedades cooperativas e sua disciplina jurídica [The cooperative societies and their legal treatment]. Renovar, Rio de JaneiroGoogle Scholar
  6. Forgioni PA (2012) As sociedades cooperativas no Brasil: muito além dos preconceitos e das questões tributárias [Cooperative societies in Brazil: beyond prejudices and fiscal questions]. In: Direito Processual Empresarial. Elsevier Campus Jurídico, Rio de JaneiroGoogle Scholar
  7. Franke W (1973) Direito das sociedades cooperativas [Law of cooperative societies]. Saraiva, São PauloGoogle Scholar
  8. Franke W (1983) Doutrina e aplicação do direito cooperativo [Theory and practice of cooperative law]. Pallotti, Porto AlegreGoogle Scholar
  9. Krueger G (2003) Cooperativismo e o novo código civil [Cooperatives and the new Civil Code]. Mandamentos, Belo HorizonteGoogle Scholar
  10. Krueger G (2007) Comentários à legislação das sociedades cooperativas [Commentaries to the Law of Cooperatives]. Tomo I. Mandamentos, Belo HorizonteGoogle Scholar
  11. Machado PA (1975) Comentários à lei do cooperativismo [Commentaries on the law of cooperatives]. São Paulo, UnidasGoogle Scholar
  12. Pinho DB (1965) A doutrina cooperativista nos regimes capitalista e socialista [Cooperative theory in the capitalist and socialist systems]. Livraria Pioneira, São PauloGoogle Scholar
  13. Pinho DB (1977) Economia e cooperativismo [Economics and cooperation]. Saraiva, São PauloGoogle Scholar
  14. Pinho DB (2004) Cooperativismo no brasil. Da vertente pioneira à vertente solidária [Cooperation in Brazil. From its origins to the solidarity movement]. Saraiva, São PauloGoogle Scholar
  15. Silva OVB (2008) O seguro e as sociedades cooperativas. Relações jurídicas comunitárias [Insurance and cooperative societies]. Livraria do Advogado, Porto AlegreGoogle Scholar
  16. Utumi A et al (1974) A problemática cooperativista no desenvolvimento econômico [The problems of cooperatives in economic development]. Fundação Friedrich Naumann, São PauloGoogle Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.Organizacao das Cooperativas Brasileiras (OCB)Brasília e RegiãoBrazil

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