COOPERATIVA
LEGISLATION
Contact:
cooperbomturismo@hotmail.com
cooperbomturismo@hotmail.com
www.cooperbomturismo.ta10.com.br
-- Laws and decrees description involving the cooperatives in the last century
-- Cooperative effective legislation.
-- The resolutions of the CNC-the National Cooperative Council.
-- Cooperative Projects Laws in progress.
-- Draft law of the senate paragraph. 605, of 1999
-- Draft law José Fogaça
-- Draft law of the senate No 171, 1999
Laws and decrees description involving the cooperatives in the last century
The Brazilian government, careful attempt to the development of cooperative, always sought supports it through legislation.
The first cooperative state decree was on 06 January 1903, under paragraph 979, allowing the unions to organise rural and agricultural credits as well as castle and consumption ones, with no further details.
On 05 January 1907, came the Decree No. 1637, where the government recognizes the usefulness of cooperatives, but also not recognizing its legal form, distinct from other entities.
The Law No. 4948 of December 21, 1925, and Decree No. 17339, from 02 June 1926, dialed specifically with the Raiffeisen Rural Boxes and the Luzzatti Popular Banks.
The Decree No. 22239, December 19, 1932, came with the characteristics of cooperatives and establishes the doctrinal postulations of the cooperative system, but was repealed in 1934, being restored in 1938. In 1943 he was again revoked, to rise up in 1945, remaining in force until 1966.
Despite all the inconveniences, it was a phase of great freedom for training and operation of cooperatives, also with incentives.taxes.
From 1966, with Decree-Law No. 59, November 21, and regulated by Decree No. 60597, April 19, 1967, the cooperatives were submitted to state centralism, losing many tax incentives and freedom already conquered.
Finally, on December 16, 1971, was promulgated the Law No. 5764, still in force, which defines the legal regime of cooperatives, their formation and operation, representation system and support organs. Finally, it contains all the requirements for the development of the Brazilian System of Cooperative.
Decree No. 979
of 06 January 1903
Authorizes the agricultural, rural and industries professionals to organize theirs trade unions to defend their interests.
Decree-Law No. 1,637
of January 5, 1907
Create professional unions and cooperative societies.
Decree-Law No. 17,339
of June 2, 1926
Approves the govern surveillance regulations with free charge for he organization and functioning of Raiffeisen Boxes and Luzzatti Banks.
Decree-Law No. 22,239
of December 19, 1932
Came with changes in italics, introduced by Decree-Law No. 581.
Decree no. 24,647
of July 10, 1934
It repeals the decree No. 22239, December 19, 1932; It Establishes standards bases and principles for professional and social cooperation; providing direct and indirect aid to cooperatives and establishes the Heritage Professionals Cooperative.
Decree-Law No. 581
of 1st of August 1938
Rules about registration, supervision and assistance of cooperative societies; repealing the decrees ns.23.611, December 20, 1933; 24,647, July 10, 1934, and strength the Order 22239 of December 19, 1932.
Decree No. 5,893
of October 19, 1943
Provides the organization, operation and supervision of cooperatives.
Decree-Law No. 8,401
of December 19, 1945
Repeals the decree-laws No 5893 of October 19, 1943 and 6274 of February 14, 1944, except provisions of the arts. 104 to 118 and its paragraphs, strengthening Decree-Law No. 581, from 1st August 1938 and Law No. 22239, December 19, 1932.
Decree-Law No. 59
of November 21, 1966
Sets national policy of cooperation, establishing the National Council of Cooperative and takes others measures.
Decree No. 60,597
of April 19, 1967
Regulates the Decree No 59 (*), November 21, 1966.
LAW No. 5,764
of December 16, 1971
Defines the National Policy on Cooperative, establishing the legal regime of cooperative societies and takes other measures.
-- Cooperative effective legislation.
-- The resolutions of the CNC-the National Cooperative Council.
-- Cooperative Projects Laws in progress.
-- Draft law of the senate paragraph. 605, of 1999
-- Draft law José Fogaça
-- Draft law of the senate No 171, 1999
Laws and decrees description involving the cooperatives in the last century
The Brazilian government, careful attempt to the development of cooperative, always sought supports it through legislation.
The first cooperative state decree was on 06 January 1903, under paragraph 979, allowing the unions to organise rural and agricultural credits as well as castle and consumption ones, with no further details.
On 05 January 1907, came the Decree No. 1637, where the government recognizes the usefulness of cooperatives, but also not recognizing its legal form, distinct from other entities.
The Law No. 4948 of December 21, 1925, and Decree No. 17339, from 02 June 1926, dialed specifically with the Raiffeisen Rural Boxes and the Luzzatti Popular Banks.
The Decree No. 22239, December 19, 1932, came with the characteristics of cooperatives and establishes the doctrinal postulations of the cooperative system, but was repealed in 1934, being restored in 1938. In 1943 he was again revoked, to rise up in 1945, remaining in force until 1966.
Despite all the inconveniences, it was a phase of great freedom for training and operation of cooperatives, also with incentives.taxes.
From 1966, with Decree-Law No. 59, November 21, and regulated by Decree No. 60597, April 19, 1967, the cooperatives were submitted to state centralism, losing many tax incentives and freedom already conquered.
Finally, on December 16, 1971, was promulgated the Law No. 5764, still in force, which defines the legal regime of cooperatives, their formation and operation, representation system and support organs. Finally, it contains all the requirements for the development of the Brazilian System of Cooperative.
Decree No. 979
of 06 January 1903
Authorizes the agricultural, rural and industries professionals to organize theirs trade unions to defend their interests.
Decree-Law No. 1,637
of January 5, 1907
Create professional unions and cooperative societies.
Decree-Law No. 17,339
of June 2, 1926
Approves the govern surveillance regulations with free charge for he organization and functioning of Raiffeisen Boxes and Luzzatti Banks.
Decree-Law No. 22,239
of December 19, 1932
Came with changes in italics, introduced by Decree-Law No. 581.
Decree no. 24,647
of July 10, 1934
It repeals the decree No. 22239, December 19, 1932; It Establishes standards bases and principles for professional and social cooperation; providing direct and indirect aid to cooperatives and establishes the Heritage Professionals Cooperative.
Decree-Law No. 581
of 1st of August 1938
Rules about registration, supervision and assistance of cooperative societies; repealing the decrees ns.23.611, December 20, 1933; 24,647, July 10, 1934, and strength the Order 22239 of December 19, 1932.
Decree No. 5,893
of October 19, 1943
Provides the organization, operation and supervision of cooperatives.
Decree-Law No. 8,401
of December 19, 1945
Repeals the decree-laws No 5893 of October 19, 1943 and 6274 of February 14, 1944, except provisions of the arts. 104 to 118 and its paragraphs, strengthening Decree-Law No. 581, from 1st August 1938 and Law No. 22239, December 19, 1932.
Decree-Law No. 59
of November 21, 1966
Sets national policy of cooperation, establishing the National Council of Cooperative and takes others measures.
Decree No. 60,597
of April 19, 1967
Regulates the Decree No 59 (*), November 21, 1966.
LAW No. 5,764
of December 16, 1971
Defines the National Policy on Cooperative, establishing the legal regime of cooperative societies and takes other measures.