期刊名称：Boletín de la Asociación Internacional de Derecho Cooperativo
印刷版ISSN：1134-993X
出版年度：2017
卷号：50
页码：231-241
出版社：University of Deusto
摘要：The present text aims to analyze the legal content of the Principleof Voluntary and Open Membership 梐lso called the Open Doors Principle?notably with regard to the participation of legal entities in Cooperatives.Although the participation of legal entities in Cooperatives is not excludedby the Open Doors Principle, the matter raises a certain controversy, mainly onthe grounds that there would be an incompatibility between the lack of a profitobjective of the Cooperative and the orientation to profit by legal personsassociated. In Brazilian Law, the participation of legal entities in Cooperatives ispossible on an exceptional basis. In the country, the tax inspection bodies tendto the restrictive understanding regarding the association of legal entities. Thisrestriction is justified in the concept of "Ato Cooperativo", practiced betweenCooperative and its associates, to which the Federal Constitution assigns "adequatetax treatment". Notwithstanding the restrictions of the audited bodies,recent decisions of CARF (an Administrative Court) consider the possibility ofassociation of legal persons and the recognition of the 獳to Cooperativo? inthe relations established between associated legal entities and the Cooperative.
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