Abstract
Starting from historical background, it makes a complete description of the legal regime of the cooperatives in Uruguay, basically contained in the “Ley General de Cooperativas” (LGC) N°18407/2008, referring to the constitution, organization, operation, dissolution and liquidation of this entities and its relation with the State.
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Notes
- 1.
All these laws can be seen by their number at: http://www.parlamento.gub.uy.
- 2.
This brief historical account is based on the excellent work of Terra (1984).
- 3.
- 4.
- 5.
Rippe (2009), p. 40.
- 6.
- 7.
Reyes Lavega (2008) “La Economía Social en Iberoamérica”, p. 224.
- 8.
Cracogna (1992), p. 216.
- 9.
- 10.
Reyes Lavega et al. (2012), pp. 30–32.
- 11.
Given the universal knowledge of cooperative principles is considered unnecessary its transcription. See: http://www.aciamericas.coop.
- 12.
Reyes Lavega et al. (2004), p. 34.
- 13.
Art. 188, par. 3, of the Constitution: “The State may likewise participate in industrial, agricultural or commercial activities of enterprises formed by worker contributions, cooperatives or private capitals, when concurring for such end the consent of such enterprise, and under the conditions previously agreed between the parties.”
- 14.
Bugallo Montaño (2005), p. 11, says that from an economic perspective “an enterprise is the organization of capital and labor dedicated to the production of goods or the rendering of services destined to the market, with or without profit motive”, and then explains that there is not a uniform definition of enterprise in positive Uruguayan law, but rather various approaches and definitions intended for the application of each particular norm, and in no case with the intention of a general regulation on the subject.
- 15.
Reyes Lavega et al. (2012), p. 37.
- 16.
- 17.
Reyes Lavega et al. (2012), p. 141.
- 18.
Established by Act 16871 of 28/09/1997 and corresponding Regulation Decree 99/98.
- 19.
References
Bugallo Montaño B (2005) Manual básico de Derecho de la Empresa [Foundations of business law]. FCU, Montevideo, p 11
Cracogna D (1992) Problemas actuales del Derecho Cooperativo. Intercoop, Buenos Aires, p 216
Reyes Lavega S (2008) Hacia una nueva legislación cooperativa en Uruguay [Current problems of cooperative law]. Revista Fundibes, Montevideo, p 224
Reyes Lavega S, Lamenza A, Faedo A, Gutiérrez D (2004) Cooperativas de Trabajo [Worker cooperatives]. FCU, Montevideo, p 34
Reyes Lavega S, Lamenza A, Gutiérrez D, Machado J (2012) Derecho Cooperativo Uruguayo [Uruguayan Cooperative Law]. FCU, Montevideo, pp 30–32
Rippe S (2009) Innovaciones introducidas en la legislación cooperativa de la República Oriental del Uruguay por la ley general de cooperativas [Innovations introduced into the cooperative legislation of the Oriental Republic of Uruguay by the general law on cooperatives]. Bull Int Assoc Cooperative Law J AIDC 43:40, Bilbao
Terra JP (1984) El significado del cooperativismo en Uruguay [The meaning of cooperativism in Uruguay]. Arca/Banda Oriental, Montevideo
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Lavega, S.R. (2013). Uruguay. In: Cracogna, D., Fici, A., Henrÿ, H. (eds) International Handbook of Cooperative Law. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-30129-2_37
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