PT  - JOURNAL ARTICLE
AU  - Nerudová, Danuše
TI  - Tax and legal aspects of Societas Cooperativa Europaea
DP  - 2014 Nov 19
TA  - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
PG  - 107--114
VI  - 55
IP  - 6
AID - 10.11118/actaun200755060107
IS  - 12118516
AB  - The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in cooperatives on EU level, and to improve and increase their competitiveness in the global economy. The aim of the paper is to introduce the statute of Societas Cooperativa Europaea and to highlight the selected tax consequences connected with its implementation into the Czech tax law and also present the main problems which can arise during the implementation process also in other EU member states.