Published 1 August 2025
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Barbara Mróz-Gorgoń, Grzegorz Szymański
Grzegorz Maciejewski
Ronaldo Gaudio
With the objective of investigating the risks of possible imbalances between the requirements of economic efficiency and preservation of identity, the article analyzes aspects of the normative regulation of financial cooperatives.
Dariusz Dąbrowski
Filip Grudzewski, Marcin Awdziej, Grzegorz Mazurek, Katarzyna Piotrowska
Edyta Rudawska, Ewa Frąckiewicz, Małgorzata Wiścicka-Fernando
Deolinda Aparício Meira
This study analyses the most relevant trend lines of the cooperative share capital regime in the new Portuguese Cooperative Code. In order to ensure the sustainability of the cooperative, providing it with appropriate mechanisms to be efficient on the market, the new code introduced investor members, reduced the amount of the minimum share capital, clarified the legal regime of cooperators‘ contributions to share capital and extended the list of statutory limits as to the exercise of the right to reimbursement. In the modernization of the cooperative share capital regime the legislator did not abdicate from the preservation of the cooperative identity, continuing to recognize the variability of the share capital.