法国和德国的农业合作社——选定的法律和经济问题

A. Suchoń
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引用次数: 0

摘要

法国和德国是农业是经济重要组成部分的国家的例子,有大量的农场,合作社运动非常流行。在欧盟有超过2.2万个农业合作社。本文介绍了法国和德国关于农业合作社的统计数据和法律规定,特别是法国的农村法典和德国的Genossenschaftsgesetz。最后,撰文人指出,波兰立法机构在创造一种新的合作社法模式时,无疑应借鉴德国和法国所实施的经验和一些法律解决办法,特别是应采用农业合作社的广义定义、其成立和运作的简化程序、包括税收在内的金融工具以及合作社与其他合作社实体或公司合并的规则。
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Spółdzielczość rolnicza we Francji i Niemczech – wybrane zagadnienia prawne i ekonomiczne
France and Germany are examples of countries where agriculture is an important part of the economy, there is a large number of farms and the cooperative movement is very popular. In the European Union there are over 22 thousand agricultural cooperatives. The article presents statistical data and legal regulations concerning agricultural cooperatives in France and Germany, in particular, the French Code Rural and the German Genossenschaftsgesetz. In conclusion the author states that the Polish legislature, creating a new model of cooperative law, should unquestionably draw on the experience and some legal solutions implemented in Germany and France, and in particular introduce a broad definition of agricultural cooperatives, a simplified procedure of their formation and functioning, financial instruments, including tax, and rules on merging cooperatives with other cooperative entities or companies.
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