Cooperativismo e economía social

RECENSIÓN DEL LIBRO LA ECONOMÍA SOCIAL Y EL DESARROLLO SOSTENIBLE, OBRA DIRIGIDA POR SUSANA RODRÍGUEZ ESCANCIANO Y HENAR ÁLVAREZ CUESTA, (2022), COLEX

Ana García García — 2024-02-05

ASSOCIAÇÃO RELIGIOSA E PRÁTICAS DE PUBLICIDADE EM SAÚDE. COMENTÁRIO AO ACÓRDÃO DO TRIBUNAL DA RELAÇÃO DE LISBOA DE 5 DE DEZEMBRO DE 2022 (PROC. N.º 367/21.7YUSTR.L1-PICRS)

Ana Amorim — 2024-02-05

Partindo da distinção entre liberdade religiosa e atividade económica, o texto aborda o regime jurídico das práticas de publicidade em saúde, em especial,
o âmbito de aplicação do DL n.º 238/2015, de 14 de outubro, mas também os princípios da licitude e do rigor científico da informação e a proibição de indução
em erro dos utentes.

AS ISENÇÕES DE IVA E AS ENTIDADES DA ECONOMIA SOCIAL: COMENTÁRIO AO ACÓRDÃO DO SUPREMO TRIBUNAL ADMINISTRATIVO DE 9/11/2022 (PROC. NÚM. 0386/10.9BEVIS)

Ana Paula Rocha — 2024-02-05

No presente estudo, comentaremos a posição adotada pelo Supremo Tribunal Administrativo no Acórdão proferido a 9 de novembro de 2022 no âmbito do
Processo núm. 0386/10.9BEVIS a respeito da suscetibilidade de aplicação de determinadas isenções internas de IVA a uma entidade da economia social.
No nosso trabalho, procuraremos evidenciar a importância da posição adotada pelo Supremo Tribunal Administrativo ao nível da consideração estanque e
autónoma das entidades da economia social no seio de um grupo empresarial e da interpretação estrita das isenções de IVA (incluindo o conceito de organismo sem finalidade lucrativa), acrescentando algumas reflexões sobre a necessidade de prevenção de situações de planeamento fiscal abusivo envolvendo as entidades deste setor.

NURTURING INTER-ORGANIZATIONAL RELATIONSHIPS TO INCREASE ECONOMIC AND SOCIAL PERFORMANCE

Susana Bernardino — 2024-02-05

The study adopts a network perspective to develop a conceptual model that proposes several hypotheses to examine the role of inter-organizational relationships with different stakeholders (funders/donors, other social organizations, government institutions) in the process of resources’ mobilization for social organizations and the impacts on the social and economic performance.

The research uses primary data collected from the managers of social organisations and applies structural equation modelling, to test the hypotheses of the base model. The results indicate that the governance of inter-organizational relationships determines the process of resources’ mobilization and, consequently, enhances the social and economic performance of the social organizations.

The findings suggest that our understanding of the process of resources acquisition by social organizations could be enriched by integrating the network perspective into the specific context of social management.

LAS COMUNIDADES ENERGÉTICAS EN EUROPA: ¿UN NUEVO IMPULSO PARA LAS COOPERATIVAS?

Elisabet González Pons — 2024-02-05

Las comunidades energéticas (CEs) se introducen en Europa por la Directiva 2018/2001 y la Directiva 2019/944. Las CEs, son una figura que pone en valor
la creación de beneficios medioambientales o socioeconómicos para sus socios o miembros o a las zonas donde opera, más que los beneficios financieros. Las directivas, no hacen referencia a ninguna categoría jurídica en particular. Sin embargo, las características de las CEs recuerdan, a los principios cooperativos
de la ACI.

El trabajo, analiza la normativa europea y los avances realizados en algunos Estados miembros, especialmente aquellos pioneros en la formación de estas
comunidades y se centra en el ordenamiento español. El objetivo, es conocer si la fórmula cooperativa puede ser la mejor alternativa para articular las CEs.

LAS MISERICORDIAS, UNA EMPRESA SOCIAL RECONOCIBLE COMO ENTIDAD DE LA ECONOMÍA SOCIAL

Antonio José Macías Ruano — 2024-02-05

Las Santas Casas de Misericordias son unas instituciones de origen portugués surgidas a finales del siglo XV y que a lo largo del tiempo se extendieron más allá de los territorios del imperio luso, incluso a España, donde se crearon diversas Casas de Misericordia a imagen y con similares finalidades que las originales. Actualmente, las Misericordias siguen teniendo una relevante función y presencia en todo el territorio portugués, en diversos países descolonizados, y en otros con gran influencia por la emigración portuguesa siempre con un importante papel de atención social para la ciudadanía.

Las Misericordias portuguesas forman parte, además, de las Instituciones Particulares de Solidaridad Social (IPSS). En la Ley de bases de la Economía
Social de Portugal, Ley 30/2013, se incluyen a las IPSS, y a las Misericordias, como entidades de la economía social, con lo, por lo que el reconocimiento legal
es doble.

En España, la existencia y supervivencia de las Santas Casas de Misericordia no tiene el recorrido histórico, ni la relevancia social, que las que han mantenido las portuguesas. Sin embargo, aún hoy, en la actualidad, existen en España algunas Misericordias que prestan su servicio de atención social, habiendo adoptado diversas fórmulas jurídicas como fundaciones, asociaciones y entidades públicas, que, con base a lo dispuesto en el art. 5º de la Ley 5/2011, de 29 de marzo, de Economía Social, al menos algunas de ellas, son entidades de la economía social, sin embargo, si España opta por el reconocimiento de las empresas sociales, todas las Misericordias tendrán la consideración de entidad de la economía social.

THE CONSEQUENCES OF WRONGFUL TRADING FOR THE COOPERATIVE’S DIRECTORS, PARTICULARLY THE PROHIBITION FROM PERFORMING MANAGEMENT FUNCTIONS AND THE LOSS OF CREDITS IN THE INSOLVENT COOPERATIVE

Maria de Fátima Ribeiro — 2024-02-05

The applicability of the Portuguese legal regime to cooperatives may raise specific questions, particularly with regards to the effects of wrongful trading for their directors. Namely, the disqualification of the cooperative director and the loss of any credits he may have towards the cooperative are to be considered, because of the specificities of their implementation in the context of cooperatives.

In Portugal, cooperatives are subject to insolvency and to the Portuguese insolvency legal regime (Código da Insolvência e da Recuperação de Empresas:
CIRE). But the applicability of this regime to cooperatives may raise specific questions, particularly with regards to the effects of wrongful trading for their
directors.

Under Portuguese cooperative law (Código Cooperativo: CCoop.), one of the consequences of wrongful trading is, inevitably, the loss of mandate of convicted board members. But there is no eligibility requirement relating back to this, so nothing seems to prevent an individual previously convicted of wrongful trading from taking on these functions in a cooperative. Under Portuguese insolvency law (Código da Insolvência e da Recuperação de Empresas: CIRE), there may be a prohibition from performing management functions for a period that can range from 2 to 10 years (because of wrongful trading). In this case, the prohibition safeguards the position of the cooperative towards the election of a previously convicted individual during that period. But how can we solve the problem in any other cases? And can this conviction also constitute grounds for exclusion of a member from the cooperative? If so, on what specific grounds and under what terms?

There is yet another problem concerning the consequences of a wrongful trading conviction of a director under Portuguese insolvency law, in the case of a
cooperative insolvency. When a director has been convicted of wrongful trading as part of the insolvency of the cooperative they manage, one of the consequences of such conviction is - pursuant to the CIRE - the loss of any credits they might have on the insolvent cooperative. Since they are mostly simultaneously a cooperator, what is the scope of this conviction with regards to any credit rights they might have as a cooperator, upon the dissolution and liquidation of the cooperative?

In this study, following an analysis of the legislative solutions provided in Portugal, we try to provide an answer to these questions. As there are no specific answers in the doctrine and no case-law treatment, we will considerer the basic principles and rules of the insolvency law as well as the fundamental cooperative principles.

THE LINK BETWEEN ORGANISATIONAL CULTURE AND JOB SATISFACTION IN THE PORTUGUESE PRIVATE INSTITUTIONS OF SOCIAL SOLIDARITY (IPSS): AN EXPLORATORY APPROACH

Ana Cláudia Rodrigues — 2024-02-05

This exploratory research studies the relationship between organisational culture and job satisfaction in social economy organisations. Specifically, 269 participants from 15 Portuguese Private Institutions of Social Solidarity (IPSSs) were studied. The results indicate that employees’ and managers’ perspectives differ regarding the organisation’s cultural profile and that employees indicate a moderate level of job satisfaction. Findings show a significant relationship between the types of culture market and hierarchy and employees’ low level of satisfaction, which is different from the for-profit organisations. Given the importance of the topic for organisations, this study opens a research path for the social economy, namely IPSSs, and contributes to the success of IPSS people management.