Studia Prawnicze KUL, 2022, nr 4
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Browsing Studia Prawnicze KUL, 2022, nr 4 by Subject "cooperative law"
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- ItemA century of codification of the cooperative law in Poland(Wydawnictwo KUL, 2022) Pietrzykowski, KrzysztofThis article aims to present the evolution of Polish cooperative law, primarily using the historical method. The Act on cooperatives was passed on 29 October 1920 and entered into force on 1 January 1921. Its provisions concerning the auditing of cooperatives, audit associations and the Cooperative Council were substantially amended by the Act of 13 March 1934, which began the process of subordinating cooperatives and audit associations to state authorities. Further changes, which increased this subordination to an even greater extent, were introduced after the Second World War and led to the outright nationalisation of Polish cooperatives. The Act on cooperatives was repealed by the Act of 17 February 1961 on cooperatives and their associations. In turn, the Act on cooperatives and their associations was repealed by the Act of 16 September 1982 – Cooperative Law, which saw several amendments. The provisions of the Cooperative Law were amended by the Act of 7 July 1994 amending the Cooperative Law and certain other acts. The Act of 3 June 2005 amending the Act on Housing Cooperatives and certain other acts introduced significant changes to the Cooperative Law as well.
- ItemPrinciples of the European Cooperative Law from the perspective of Polish legislative challenges(Wydawnictwo KUL, 2022) Zakrzewski, PiotrThe principles of European Cooperative Law (PECOL) constitute an academic project intended as a reference point for the national legislator, e.g. Polish, who is faced with the task of adopting new cooperative law. PECOL consists of five chapters: the concept and subject of a cooperative, governance of cooperatives, financial structure of cooperatives, cooperative audit and cooperation between cooperatives. It does not include division, merger and transformation of cooperatives. The main assumption of PECOL is faithfulness to the goals, values and cooperative principles of the International Cooperative Alliance. These assumptions can be seen in the regulation on two types of goals of cooperatives, the principle of open membership, the non-binding of the member’s voting rights to the amount of the contributed capital, the indivisibility of capital, the cooperative audit that verifies the implementation of these assumptions and the obligation of cooperation between cooperatives, etc. PECOL regulates the key issue – transactions with members and persons who do not belong to a cooperative, together with the financial result – particularly carefully. It is the first to distinguish between the “cooperative surplus” and “profit” of cooperatives. PECOL also includes elements derived from the law of commercial companies, e.g. transferability of shares, investor members, and others. Therefore, it constitutes a valuable synthesis of traditional and modern solutions. At the same time, PECOL narrows the statutory freedom of members who cannot, for example, decide on the division of assets remaining after the liquidation of a cooperative.