%0 Journal Article
%T DIFERENCIAS TERRITORIALES EN EL CONCEPTO DE COOPERATIVA PROTEGIDA Y ESPECIALMENTE PROTEGIDA / REGIONAL DIFFERENCES IN THE CONCEPT OF PROTECTED AND SPECIALLY PROTECTED COOPERATIVE
%A Pilar ALGUACIL MAR赤
%A Agust赤n ROMERO CIVERA
%J Revista de Estudios Cooperativos
%D 2013
%I AECOOP Escuela de Estudios Cooperativos
%R http://dx.doi.org/10.5209/rev_reve.2013.v110.41446
%X Tras diversos estudios sobre las divergencias territoriales en materia de impacto fiscal que produce la aplicaci車n de la legislaci車n fiscal (ley 20/90) en las cooperativas espa olas al conjugarse con una legislaci車n sustantiva auton車mica diversa, nos hemos planteado solo investigar en los requisitos para su aplicaci車n. Estos requisitos, planteados en los art赤culos 6 y 13, remiten a la ley sustantiva, con importantes turbulencias y algunas diferencias importantes en la tributaci車n, que permiten plantearse una mayor homogeneizaci車n futura en aras a una equidad legislativa. Incluso para la aplicaci車n del r谷gimen especial, los requisitos planteados en los art赤culos 8 al 12, aunque son independientes de la legislaci車n sustantiva, son claramente obsoletos. Se analizan las enormes diferencias legislativas, cuantificando la presi車n fiscal de las mismas, en lo posible, y se destacan las similitudes, concordancias e incongruencias entre las diferentes legislaciones con resultados sorprendentes en algunos casos / Following several studies on regional differences in fiscal impact produced by the application of tax law (Law 20/90) in Spanish cooperatives because of the existence of very different substantive regional law, we have considered to investigate only the requirements for the application of the special tax regime. These requirements, as set forth in Articles 6 and 13, refer to the substantive law, with significant turbulence and some important differences in taxation. So it would be convenient to consider to improve greater homogenization in future legislative for equity＊s sake. Even for the more special scheme, the requirements set out in Articles 8 to 12, that are in a greater degree independent of the substantive law, are clearly outdated. The paper discusses the huge differences in legislation, quantifying the tax burden of it, when possible, and highlights the similarities, commonalities and inconsistencies between different laws with surprising results in some cases
%K LEGISLACI車N FISCAL
%K IMPACTO FISCAL
%K COOPERATIVAS
%K LEGISLACI車N AUTON車MICA
%K REQUISITOS ECON車MICOS / Tax legislation
%K fiscal impact
%K cooperatives
%K regional legislation
%K economic requirements
%U http://pendientedemigracion.ucm.es/info/revesco/txt/REVESCO%20N%20110.1%20Pilar%20ALGUACIL%20y%20Agustin%20ROMERO.pdf