이탈리아 협동조합에 관한 연구

In the Italian legal system there is a specific regulation for cooperatives. Therefore, the cooperative society can be considered as an autonomous legal type/form of society, different from all the others envisaged by Italian law101. Although Italian legislation on cooperatives can be considered adequate for the promotion of this legal form of enterprise, at the same time it cannot be regarded as simple and straightforward. First of all, it is worth noting that the cooperative legal form of enterprise has constitutional relevance in Italy. Indeed, according to art. 45 of the Italian Constitution, “the Italian Republic recognises the social function of co-operation with mutual character and without private speculation purposes. The law promotes and favours its growth with the most appropriate means, and ensures, with appropriate controls, its character and purposes”. The substantial regime of cooperatives is divided into a wide and structured group of general rules and a likewise significant group of particular rules. ①general rules, as such potentially applicable to all cooperatives, are mainly contained in the Civil Code. ②other general rules are included in other laws, among which the following are the most relevant. ③special rules are dedicated to particular types of cooperatives either on the grounds of the type of the good or service produced, or the type of the relationship. ④the relationship between general rules and special rules on cooperatives is the following: “cooperatives regulated by a special law are subject to general rules only if compatible”. also apply residually and if compatible to cooperatives the rules that govern two different types of companies.