Skip to main content
SpringerLink
Log in
Book cover

International Handbook of Cooperative Law pp 189–206Cite as

Argentina

  • Chapter
  • First Online:

  • 1119 Accesses

Abstract

Cooperative law in Argentina emerged after cooperatives had already started to develop. In fact, European immigrants who came to the country in the latter nineteenth century founded the first cooperatives and, since specific legislation lacked, cooperatives were organized according to types of societies as stipulated by the Commercial Code of 1862.

This is a preview of subscription content, log in via an institution.

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   169.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD   219.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD   219.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Notes

  1. 1.

    Veliz (1959), T. I, p. 20.

  2. 2.

    Law 20337 can be found at http://infoleg.gov.ar/infolegInternet/anexos/15000-19999/18462/texact.htm.

  3. 3.

    Pursuant to art. 75, par. 12, of the National Constitution, the Congress of the Nation is responsible for enacting substantial legislation for the entire country, and provinces are responsible for enforcing procedural laws. By the way, it should be noted that the National Constitution made no reference to cooperatives at all, whereas most provincial constitutions contain provisions favorable to them.

  4. 4.

    Private Law in Argentine is ruled by both codes in spite of the several projects of unification elaborated in the last 25 years.

  5. 5.

    Cracogna (1998).

  6. 6.

    The Law on Commercial Societies 19550, passed in 1972, is incorporated into the Commercial Code and governs all types of societies of this class. The only exception is the civil society governed by the Civil Code.

  7. 7.

    The scope of application of competition and consumer defense regimes is a topic of doctrinarian debate given the fact that cooperatives are open-door entities composed of consumers and users of their services; therefore, they could not affect their rights. Nevertheless, the authorities in charge of applying these regimes do not usually make a difference in relation to cooperatives.

  8. 8.

    Alianza Cooperativa Internacional (1981), pp. 85ff.

  9. 9.

    The notion of the cooperative act is further developed in Pastorino (1986).

  10. 10.

    Cracogna (2004), pp. 45ff.

  11. 11.

    Supreme Court of the Nation, Lago Castro, Andrés Manuel c/ Cooperativa Nueva Salvia Ltda., 24.11.09, with a note by Dante Cracogna, in La Ley, Buenos Aires, 2010-A-290.

  12. 12.

    National Federal Civil and Commercial Appeals Chamber, 2nd Chamber, Stanislavsky c/ Cooperativa Falucho de Vivienda Ltda.”, 29.1.88, including a note by Dante Cracogna, in Jurisprudencia Argentina, Buenos Aires, 1991-I-581.

  13. 13.

    Supreme Court of Justice of Buenos Aires, Cooperativa de Servicios Eléctricos de Pehuajó Ltda. c/ Municipalidad de Pehuajó, including a note by Eduardo Tinant, in La Ley Buenos Aires, 1998-707.

  14. 14.

    Data from the Cooperative Confederation of the Argentine Republic (COOPERAR).

  15. 15.

    The expression of “enforcement authority” refers to the government body in charge of enforcing the Cooperative Law (art. 105, CL). As pointed out, such body is currently the National Institute of Social Economy (Instituto Nacional de Asociativismo y Economía Social—INAES), which operates in the ambit of the Ministry of Social Development of the Nation.

  16. 16.

    Tevez (2011), pp. 155ff.

  17. 17.

    Both cooperative banks and credit cooperatives are regulated by the Law on Financial Entities, but they differ as far as the extension of the services they can provide being wider those of the banks.

  18. 18.

    Rezzónico (2011), pp. 195ff.; Cracogna (2009), pp. 377ff.

  19. 19.

    For practical and cost reasons, the incorporation is usually carried out through a private instrument.

  20. 20.

    Main exceptions are those related to agricultural services cooperatives (Resolution 302/94) and workers cooperatives (Resolution 324/94).

  21. 21.

    The enforcement authority has approved model by-laws that can be used as guidance (Resolution 254/74).

  22. 22.

    In the mid-1990s, there was a bill to introduce the category of investor (non-user) members, similar to Italian legislation, but it did not succeed due to a lack of consensus by the cooperative movement.

  23. 23.

    The admission fee, even though authorized by the CL, is generally not applied.

  24. 24.

    Farrés Cavagnaro and Menéndez (1987), p. 369.

  25. 25.

    Resolution 1027/94 of the enforcement authority authorized the assembly to suspend the refund of capital for a maximum 3-fiscal year renewable period provided that there are two-thirds of the votes.

  26. 26.

    Technical Resolution N° 27 of the Federation of Accountants Organizations (Federación de Consejos Profesionales de Ciencias Económicas). It should be noted that the formula expressly considers the capital of cooperatives as part of the net assets, thus overcoming the difficulties introduced by IAS (International Accounting Standard) 32 from the IASB (International Accounting Standards Board).

  27. 27.

    Althaus (1977), pp. 330–331.

  28. 28.

    Cracogna (1998), quoted in footnote 5.

  29. 29.

    Even though CL does not require it, based on Resolution 2037/03, the enforcement authority established requirements intended to ensure the economic viability of cooperatives.

  30. 30.

    Gleizer et al. (2004), pp. 15ff.

References

  • Alianza Cooperativa Internacional (1981) Nuevos enfoques de los principios cooperativos en el mundo [New views on cooperative principles in the world]. Idelcoop, Rosario

    Google Scholar 

  • Althaus AA (1977) Tratado de derecho cooperativo [Treatise on cooperative law], 2nd edn. Zeus, Rosario

    Google Scholar 

  • Cracogna D (1998) Acerca del carácter comercial de las cooperativas [On the commercial character of cooperatives]. Jurisprudencia Argentina, Buenos Aires, 1998-II-98

    Google Scholar 

  • Cracogna D (2004) O ato cooperativo na América Latina [The Cooperative Act in Latin America] in Guillerme Krueger (Coordenador), Ato cooperativo e seu adequado tratamento tributário. Mandamentos, Belo Horizonte, pp 45ff

    Google Scholar 

  • Cracogna D (2009) Las cajas de crédito cooperativas en el panorama de las entidades financieras argentinas [Credit cooperatives in the field of the Argentine financial entities]. Revista del Derecho Comercial y de las Obligaciones 238:377ff (Buenos Aires)

    Google Scholar 

  • Farrés Cavagnaro J, Menéndez AJ (1987) Cooperativas. Ley 20.337 comentada, anotada y concordada [Cooperatives. Act 20.337 Commented and Annotated], vol I. Depalma, Buenos Aires

    Google Scholar 

  • Gleizer A, Orecchia F, Masón RA (2004) Situación tributaria de las cooperativas en Argentina [Fiscal treatment of cooperatives in Argentina]. Las cooperativas y los impuestos en el Mercosur. Intercoop, Buenos Aires, pp 15ff

    Google Scholar 

  • Pastorino RJ (1986) Teoría general del acto cooperativo [General Theory of the Cooperative Act]. Intercoop, Buenos Aires

    Google Scholar 

  • Rezzónico A (2011) El crédito cooperativo [The cooperative credit]. Cooperativas, Revista de Derecho Privado y Comunitario 3:195ff (Buenos Aires)

    Google Scholar 

  • Tevez AN (2011) Cooperativas de trabajo en la ley concursal [Workers cooperatives in the Bankrupty law]. Cooperativas, Revista de Derecho Privado y Comunitario 3:155ff (Buenos Aires)

    Google Scholar 

  • Veliz R (1959) La sociedad cooperativa. Su régimen legal y práctico. Legislación argentina y comparada [The Cooperative Society. Cooperative law and practice. Argentine and comparative legislation]. Nueva América, Buenos Aires, T. I

    Google Scholar 

Further Reading

  • Cracogna D (1986) Estudios de derecho cooperativo [Studies on cooperative law]. Intercoop, Buenos Aires

    Google Scholar 

  • Cracogna D (1986) Coooperativas [Cooperatives]. Enciclopedia Jurídica OMEBA, Apéndice V, Buenos Aires

    Google Scholar 

  • Cracogna D (1992) Problemas actuales del derecho cooperativo [Current problems of cooperative law]. Intercoop, Buenos Aires

    Google Scholar 

  • Cracogna D (2006) Comentarios a la ley de cooperativas [Commentaries to the cooperative law], 3dth edn. Intercoop, Buenos Aires

    Google Scholar 

  • Cracogna D (coordinator) (2009) Régimen legal de las cooperativas en los países del Mercosur [Cooperative law in the Mercosur Countries], 3d edn. Reunión Especializada de Cooperativas del Mercosur, Buenos Aires

    Google Scholar 

  • Cuesta E (1989) Derecho cooperativo [Cooperative law]. Abaco, Buenos Aries

    Google Scholar 

  • Tevez AN (2010) Empresas recuperadas y cooperativas de trabajo [Workers cooperatives and recuperated enterprises]. Astrea, Buenos Aires

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. University of Buenos Aires, Av. Córdoba 1364 7 B, 1055, Buenos Aires, Argentina

    Dante Cracogna

Authors
  1. Dante Cracogna
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Dante Cracogna .

Editor information

Editors and Affiliations

  1. Buenos Aires, Argentina

    Dante Cracogna

  2. University of Molise, Campobasso, Italy

    Antonio Fici

  3. University of Helsinki, Helsinki, Finland

    Hagen Henrÿ

Rights and permissions

Reprints and permissions

Copyright information

© 2013 Springer-Verlag Berlin Heidelberg

About this chapter

Cite this chapter

Cracogna, D. (2013). Argentina. 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_7

Download citation

Publish with us

Policies and ethics

Search

Navigation