4 new books were presented in the 5th annual conference of the Chair that this year took place in Palma de Mallorca.
The Chair in Agro-food Cooperatives of Spanish Agro-food Cooperatives and the Universitat de València published four new books in its fourth annuity. The publications were announced on 7 October, in the annual conference that took place in Palma de Mallorca.
Representatives from all over Spain attended it. The publications are:
- “Comunidades energéticas en el cooperativismo agroalimentario”. (Energy communities in agro-food cooperativism). The authors are Cristina R. Grau López, María Pilar Agutzil Marí, María Pilar Bonet Sánchez y Teresa Puchol Tur.
This project studies the legal regime and the tax implications of an energy community created in the agro-food cooperative. For this reason, the work is divided in two parts. The first part studies the legal regime of the energy community and how to create it in a cooperative. In the second part, the tax difficulties that involve creating an energy community in a cooperative are analysed. Finally, model contracts are exposed.
- “Imposición indirecta en las cooperativas agroalimentarias”. (Indirect taxation in agro-food cooperatives). Its author is Teresa Puchol Tur.
This book studies the indirect taxation in the agro-food cooperatives. The application taxes are analysed: transfer tax and documented legal acts, value added tax and excise duty. The main problem of the study of these taxes in the cooperatives is its adaptation to the specific legal aspects that these businesses show.
- “Las cooperativas y la explotación comunitaria de la tierra: cuestiones de su régimen sustantivo y tributario”. (Cooperatives and community land exploitation: aspects of its substantive and tax regime). Its authors are Pastor del Pino, María del Carmen and Torres Pérez,
Francisco. This work revises the rules governing the figure of the community land exploitation and its main characteristics in order to lay the foundations of they application. Then, all the aspects that from a substantive and tax perspective will allow to reflect the virtues and constraints as a form o company are analysed.
- “Contabilidad de Cooperativas Agroalimentarias”. (Agro-food cooperatives accounting). Its authors are Juana Isabel Genovart Balaguer and Emilio Mauleón Méndez
In this book agro-food cooperatives accounting is explained. Cooperatives have a specific regulatory mandate of its accounting because its special operation. The accounting Manual of agro-food cooperatives is a very practical text, with great teaching interest and easy to understand. The aim of this Manual is to offer first hand information to the agro-food cooperatives, without out of interest modules. However, in large proportion, its information is common for all the cooperatives, so we consider that it would be also useful for other cooperatives apart from the agro-food ones.
All the Chair publications can be found in its website, in the reports and publications section.
