COOPERATIVES, UNDERTAKINGS AND COMPANIES (COMMENT TO THE JUDGMENT OF THE SECOND INSTANCE COURT – TRIBUNAL DA RELAÇÃO – OF COIMBRA, PROC. N.o 209/14.OT8LRA.C1; CARVALHO MARTINS)

Abstract

The Second Instance Court of Coimbra decided that a cooperative may not be qualified as undertaking, commercial undertaking or merchant. Therefore, art. 102.o of the Portuguese Commercial Code may not be applied to cooperatives. The author tries to prove that the appropriate solution is to consider that cooperatives may be considered owners of undertakings (as objects), and may also be considered commercial undertakings (as entities) and merchants (if and when their objects clause is of commercial nature). Art. 102.o of the Commercial Code may also be applied to cooperatives.