A brief overview is given of the main stances adopted regarding co-operative taxation. Starting from the aforementioned doctrine, the constitutional projections regarding the co-operative movement are examined, and in particular, the meaning of the promotion mandate contained in article 129.2...

The Spanish Constitution in article 129.2 establishes a mandate (and thus an imperative order) to the state powers to promote the figures and mechanisms of the social economy. This support is juxtaposed to the constitutional rules defining the Spanish economic and bs system The roots of the...

Though in 1978, when the constitution was established, the scientific conception of social economy did not exist, the Magna Carta through different statutes does refer explicitly or implicitly to the different social agents who comprise the social economy: co-operatives, labour associations,...

The historical antecedents and the constitutional process of giving expression to the right of founding as a constitutionally protected right are analysed, subsequently entering into an analysis of the legal nature of the right to found, its possible limits and guarantees, its qualification as a...

This paper analyses the evolution of the leading market social economy organisations in Spain since the Constitution of 1978. The first part concerns a study of co-operatives and workers societies; the second refers to mutual societies. An analysis of the institutional framework, this sector's...