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Cooperative E Consorzi


Cooperative E Consorzi
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Societ Cooperative E Consorzi


Societ Cooperative E Consorzi
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Author : L. Macrì
language : it
Publisher:
Release Date : 2013

Societ Cooperative E Consorzi written by L. Macrì and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Business & Economics categories.




Cooperative E Consorzi


Cooperative E Consorzi
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Author : Federcoop
language : it
Publisher: IPSOA
Release Date : 2013-08-02

Cooperative E Consorzi written by Federcoop and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-08-02 with Business & Economics categories.


La Guida affronta con taglio multidisciplinare tutti gli aspetti relativi alla disciplina delle Società cooperative, offrendo un quadro completo della normativa e, soprattutto, suggerendo soluzioni giuridiche e approcci metodologici che paiono consigliabili, alla luce dell’esperienza dello Studio, nell’affrontare le problematiche di maggior rilievo. Il volume “Società cooperative e consorzi” rappresenta un indispensabile strumento di lavoro per professionisti o uomini d’azienda interessati ad approfondire le regole a cui devono attenersi le società costitute in forma di cooperative e consorzi, partendo dalla costituzione della società medesima, alla sua gestione, alle particolarità fiscali, ai rapporti con e fra i soci, agli organi sociali ed al loro funzionamento; esso contiene esemplificazioni pratiche, indicazione delle interpretazioni amministrative e delle sentenze che hanno fornito indicazioni sui vari aspetti della materia. Attraverso la partecipazione di un pool di autori con differenti competenze (ambito fiscale, legale-societario e di consulenza del lavoro, di società cooperative e loro consorzi), ciascun’area è analizzata sotto tutti i profili (sostanziali, fiscali, penali, contabili) offrendo una visione completa di ambiti sempre più complessi ed interconnessi. I professionisti hanno messo a disposizione la loro esperienza e conoscenza specifica del settore, al fine di consentire una migliore e completa conoscenza da parte di chi, non occupandosene a tempo pieno, intende trovare indicazioni, risposte e soluzioni. Arricchiscono l’opera: esempi, adempimenti, clausole contrattuali, schemi riepilogativi STRUTTURA PARTE I– LA NASCITA DELLA SOCIETA’ COOPERATIVA Cap. 1 – Lo scopo mutualistico Cap. 2 – La costituzione PARTE II – MUTUALITA’ E PREVALENZA NELLE DIVERSE TIPOLOGIE DI COOPERATIVE Cap. 1 – La cooperativa agevolata fiscalmente: la cooperativa a mutualità prevalente PARTE III – GLI ORGANI SOCIALI E LA FIGURA DEL SOCIO Cap. 1 – Gli organi sociali Cap. 2 – I soci PARTE IV – L’ESERCIZIO DELL’ATTIVITA’ DELLA COOPERATIVA E GLI OBBLIGHI NEI CONFRONTI DEI TERZI Cap. 1 – Il bilancio Cap. 2 - Il regime fiscale e il regime contributivo-assicurativo delle cooperative Cap. 3 - Le forme di aggregazione Cap. 4 - La soggezione delle cooperative alle prescrizioni di legge applicabili alle altre forme societarie PARTE V – TRASFORMAZIONE, FUSIONE, E SCISSIONE Cap. 1 – La trasformazione Cap. 2 –La fusione Cap. 3 – La scissione PARTE VI – LA VIGILANZA, LA CESSAZIONE DELL’ATTIVITA’, LE PROCEDURE CONCORSUALI Cap. I – La funzione di vigilanza nelle cooperative Cap. 2 – Lo scioglimento della cooperativa



Societ Cooperative E Consorzi


Societ Cooperative E Consorzi
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Author : Associazione Professionale FEDERCOOP
language : it
Publisher: IPSOA
Release Date : 2018-03-23

Societ Cooperative E Consorzi written by Associazione Professionale FEDERCOOP and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-23 with Business & Economics categories.


La Guida affronta con taglio multidisciplinare tutti gli aspetti relativi alla disciplina delle Società cooperative, offrendo un quadro completo della normativa e suggerendo soluzioni giuridiche ed approcci metodologici, alla luce delle novità introdotte con D.Lgs. 03/07/2017, n. 117, che disciplina il 'terzo settore' e con D.M. 12/06/2017 che aggiorna il Modello di verbale di revisione cooperativa. Nel libro si approfondiscono le regole a cui devono attenersi le società costituite in forma di cooperative e consorzi, partendo dalla costituzione della medesima, alla sua gestione, alle particolarità fiscali, ai rapporti fra i soci, agli organi sociali ed al loro funzionamento; sono presenti esemplificazioni pratiche, indicazioni delle interpretazioni amministrative e delle sentenze che hanno fornito indicazioni sui vari aspetti della materia. Costituisce un utile supporto un'Appendice finale su Regolamenti inerenti la disciplina del rapporto di lavoro, per la raccolta del prestito sociale a confronto, verbali di assemblea straordinaria e del Consiglio di Amministrazione. Ogni area è analizzata sotto tutti i profili attraverso la partecipazione di un pool di autori con differenti competenze sostanziali, fiscali, penali, contabili - offrendo una visione completa di ambiti complessi ed interconnessi. Arricchiscono la trattazione: esempi, adempimenti, clausole contrattuali, schemi riepilogativi.



Cooperative Edilizie


Cooperative Edilizie
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Author : Giannino Cascardo
language : en
Publisher: IPSOA
Release Date : 2010-11-05

Cooperative Edilizie written by Giannino Cascardo and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-11-05 with Law categories.


Il volume affronta con taglio operativo la disciplina fiscale, contabile e civilistica delle cooperative edilizie, e costituisce un valido supporto per i professionisti e per coloro che operano nel settore. La struttura dell’opera segue l’ordine consequenziale della vita di una cooperativa; si parte dall’analisi della sua costituzione, con particolare attenzione: alla scelta della tipologia (a proprietà divisa o indivisa) alla figura del socio che nelle cooperative edilizie assume una posizione specifica ai finanziamenti per poi passare all’esame degli aspetti legati alla sua gestione, soffermandosi su: programma costruttivo libri e registri contabili, fiscali e sociali gestione finanziaria chiusura di un lotto vigilanza fase liquidatoria agevolazioni Tutta la trattazione è supportata da schemi, raffronti tra le diverse tipologie di cooperative e tracce di compilazione di verbali. Completa il volume una ricca Appendice che raccoglie i principali interventi normativi, di prassi e giurisprudenza in materia.



Cooperative E Consorzi


Cooperative E Consorzi
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Author : Giuseppe Mainardi
language : it
Publisher: Effata Editrice IT
Release Date : 2009-01-01

Cooperative E Consorzi written by Giuseppe Mainardi and has been published by Effata Editrice IT this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Business & Economics categories.


Il volume presenta un’analisi storica del movimento cooperativo, di cui tenta un bilancio attraverso una serie di considerazioni e valutazioni autorevoli, per poi focalizzare l’attenzione sui diversi ruoli e la collaborazione tra CISL, CENASCA e...



The Agricultural Cooperative In The Framework Of The European Cooperative Society


The Agricultural Cooperative In The Framework Of The European Cooperative Society
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Author : Georg Miribung
language : en
Publisher: Springer Nature
Release Date : 2020-04-09

The Agricultural Cooperative In The Framework Of The European Cooperative Society written by Georg Miribung and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-09 with Law categories.


This book assesses the Statute for a European Cooperative Society (SCE) regarding agricultural activities by comparing how specific questions arising in this context must be dealt with under the Italian and Austrian legal systems. In this regard, Council Regulation (EC) No. 1435/2003, of 22 July 2003, on the Statute for a European Cooperative Society (SCE), is used as a tool for the structured analysis of various aspects of agricultural cooperatives. However, a comparison is only meaningful if the results are made comparable on the basis of a previously defined standard. Accordingly, the study uses, on one hand, a cooperative model developed by European legal scholars that defines general guidelines on how cooperatives should function (PECOL). On the other, the results are presented in connection with economic considerations to discuss how efficient rules can be developed.



Credit Cooperative Institutions In European Countries


Credit Cooperative Institutions In European Countries
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Author : Simeon Karafolas
language : en
Publisher: Springer
Release Date : 2016-05-09

Credit Cooperative Institutions In European Countries written by Simeon Karafolas and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-09 with Business & Economics categories.


This book offers a comparative analysis of credit cooperative systems across 23 European countries. Cooperative banking has an important place in the financial, economic and social life of most European countries, and while cooperative banks, credit mutuals, credit cooperatives and credit unions share the spirit of cooperation and mutuality, they often have very different features, history and development. The book examines the evolution and current model of each credit cooperative system, its importance for the national and local banking markets, as well as the impact of the financial crisis on cooperative banking, and also presents the sharp contrasts between these systems throughout the EU. It is of significant scientific and practical interest and enables policymakers, practitioners and academics at European and national levels to deepen their understanding of the evolution of the system and its governance.



List Of The Legally Constituted Cooperative Societies Existing In The Reign On The 31st December 1902


List Of The Legally Constituted Cooperative Societies Existing In The Reign On The 31st December 1902
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Author : Italy. Direzione generale del credito e della previdenza
language : it
Publisher:
Release Date : 1904

List Of The Legally Constituted Cooperative Societies Existing In The Reign On The 31st December 1902 written by Italy. Direzione generale del credito e della previdenza and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1904 with categories.




The Co Operative Movement In Italy


The Co Operative Movement In Italy
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Author : E. A. Lloyd
language : en
Publisher: Routledge
Release Date : 2017-10-03

The Co Operative Movement In Italy written by E. A. Lloyd and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-03 with Business & Economics categories.


This title, originally published in 1925, provides a scientific exploration of some of the forms of co-operative organisation which had attained considerable development in other countries, but were little known to English students of the movement. This account of the co-operative movement in Italy will be of interest to students of economic democracy and economic history.



The Growth Of Italian Cooperatives


The Growth Of Italian Cooperatives
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Author : Piero Ammirato
language : en
Publisher: Routledge
Release Date : 2018-04-27

The Growth Of Italian Cooperatives written by Piero Ammirato and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-27 with Business & Economics categories.


The Italian Cooperative Sector is amongst the largest in the world comprising over 60,000 cooperatives from all sectors of the economy directly employing 1.3 million people. Cooperatives created close to 30 percent of new jobs in Italy between 2001 and 2011 demonstrating that democratic cooperative enterprises can successfully operate in a market economy combining economic success and social responsibility. These offer a viable alternative to profit maximising enterprises and an opportunity to create a more pluralist and democratic market economy. The Growth of Italian Cooperatives: Innovation, Resilience and Social Responsibility comprehensively explains how the Italian cooperative sector has managed to compete successfully in the global economy and to grow during the global financial crisis. This book will comprehensively explain how the Italian cooperative movement has managed to grow into a large successful network of cooperatives. It will examine the legislative framework and their unique business model that allows it to compete in the market as part of a network that includes central cooperative associations, financial and economic consortia, and financial companies. It will explore cooperative entrepreneurship through a discussion of the formation of cooperative groups, start-ups, worker-buyouts and the promotion of entirely new sectors such as the social services sector. Finally, The Growth of Italian Cooperatives examines how cooperatives have managed the GFC and how their behavior differs from private enterprises. It will also analyze the extent to which cooperatives compete while still uphold the key cooperative principles and fulfil their social responsibility. This book is an interdisciplinary study of cooperative development and is designed to inform members of the academic community, government, public policy makers and cooperative managers that are primarily interested in economic democracy, economics of the cooperative enterprise, cooperative networks and economic development, cooperative legislation, democratic governance, job creation programs, politics of inclusion and how wealth can be more equitably distributed.