[Show abstract][Hide abstract] ABSTRACT: Spanish corporate law claims to be inspired by the co-operative principles of the International Co-operative Alliance, which should always be applied in the terms which are gathered in the law. However, the law’s need to increase economic efficacy has led to the existence of permissive and restrictive legal interpretations of the aforesaid principles. In this article we propose a critical analysis of the legal framework, starting from the opinion of a group of experts processed through the Delphi method. The legal aspects and measures analysed refer to the legal regime of partners, the corporate financial structure, transactions with third parties and new forms of merger and company configuration.
CIRIEC-España, revista de economía pública, social y cooperativa. 01/2003;