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2006 | 2(168) | 135-149
Tytuł artykułu

THE CONCEPT OF SHARE IN THE POLISH AND FOREIGN LAW ON CO-OPERATIVES

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Warianty tytułu
Języki publikacji
PL
Abstrakty
EN
This article discusses the concept of a share in the German, Polish, Swiss, and European law on co-operatives. It begins with the definition of a share according to the German law on co-operatives. There, a share is a value expressed in figures and defined in the Charter. This figure reflects financial participation of a member in the co-operative. However, it is not the very essence of membership rights. In the Polish law, a share in the co-operative has two meanings. It is a value expressed in figures and defined by the Charter. Such share, contributed by the member, reflects his/her participation in the co-operative assets. E.g. it is taken into account when losses or surpluses of the co-operative are distributed. Subsequently, the article discusses the concept of a share in the co-operative in the Swiss law. There, contrary to the German system, a share in the co-operative is not just a figure, but the very essence of rights and obligations, both material and co-operative, arising from the setting up of the co-operative equity. The share of a member is a part of his/her membership and can be transfered. Subsequently, the article discusses the concept of a share and the concept of a balance-sheet share in the Austrian draft bill on co-operatives developed by the Ludwig Bolzmann-Institut für Rechtsvorsorge und Urkundenwesen an der Universität Wien. The article presents also the concept of a share in the co-operative according to the the European Council Regulation. The equity of a European Co-operative is made of shares. Their face value is defined in the Charter. The share is not identical with the membership. It is a registered security.
Słowa kluczowe
Czasopismo
Rocznik
Numer
Strony
135-149
Opis fizyczny
Rodzaj publikacji
ARTICLE
Twórcy
  • P. Zakrzewski, Katolicki Uniwersytet Lubelski Jana Pawla II, Wydzial Prawa, Prawa Kanonicznego i Administracji, al. Raclawickie 14, 20-950 Lublin, Poland
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
CEJSH db identifier
06PLAAAA01673640
Identyfikator YADDA
bwmeta1.element.1cfa8b06-6de2-3679-aa00-7ea438fce2a0
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