BARE ACTS, JUDGEMENTS, AND OTHER LEGAL TEXT

AUSTRALIA

• Queensland - National Co-operative National Law Bill, 2020

• Western Australia Co-operatives Amendment Regulations 2020

@Santosh Kumar

AUSTRIA

Law of the Azerbaijan Republic About Agricultural Cooperation, 2019

AZERBAIJAN

Bahamas - Co-operative Societies Regulation 1997

BAHAMAS

Bahrain - Decree-Law No. 8 of 1972 about Cooperative Organizations

Bahrain - Cooperative Societies Law - Decree-Law No. 24 of 2000

BAHRAIN

BANGLADESH

• National Rural Development Policy 2001

• Cooperative Societies Act, 2013

• Cooperative Society Rules, 2020

Barbados - Co-operative Societies Act. No. 23 (Cap. 378A)., 1990

BARBADOS

Belarus - 2002 On Consumer Co-Operation (consumer societies, their unions) in the Republic of Belarus ENGLISH & RUSSIAN versions

Belarus - Law of the Republic of Belarus About Consumer Cooperation 2002

BELARUS

BELGIUM

The Code of Companies and Associations, 2019 (French)

@Santosh Kumar This law linked below is actually for Barbados not Belize

Belize - CO-OPERATIVE SOCIETIES ACT, 2000 (Revised edition)

BELIZE

BENIN

Bhutan.- The Cooperative (Amendment) Act of Bhutan, 2009

Bhutan - The Co-Operative Act of Bhutan, 2001

BHUTAN

BOLIVIA

Bosnia and Herzegovina - Law on General Cooperatives, 2003

BOSNIA and HERZEGOVINA

Botswana - Co-Operative Societies Act (Chapter 42:04), 2008

BOTSWANA

BRAZIL

• National - LEI No 5.764, DE 16 DE DEZEMBRO DE 1971(in Portuguese)

• Province of Mato Grasso Du Sul - LEI No 2.830, DE 12 DE MAIO DE 2004 (in Portuguese)

• National Law No. 5764 of 16 December 1971 (in English)

Brunei - Laws of Brunei Chapter 84 Co-Operative Societies Revised Edition 1984

BRUNEI

Bulgaria - Cooperatives Act, 1999

BULGARIA

Burkina Faso - Law No. 14-99 regulating cooperative societies and groups in Burkina Faso, 1999 (French)

BURKINA FASO

Burundi - Decree-Law No. 1/3 concerning the general status of cooperation in Burundi and Decree No. 100/20 concerning the general status of cooperatives in Burundi., 1981 (French)

BURUNDI

CÔTE d'IVOIRE - Acts of Government 1966 (FRENCH)

CÔTE d'IVOIRE

Cabo Verde - Decree-Law of December 8 (PORTUGUESE)

CABO VERDE

Cambodia - Law on Agricultural Cooperative, 2013

CAMBODIA

CAMEROON

CANADA

• British Columbia Cooperative Association Act, 1999

• Canada Cooperatives Act, 1998

• Ontario Cooperative Corporations Act, 1990

• Newfoundland and Labrador Act, 1998

CENTRAL AFRICAN REPUBLIC

CHAD

CHILE

https://www.ilo.org/dyn/natlex/docs/ELECTRONIC/76948/108004/F-639114734/CHN76948%20Eng.pdf

China - Law of the People's Republic of China on Sino-Foreign Cooperative Enterprises 2021

China - Law of the People's Republic of China on Specialized Farmers Cooperatives Order of the President of the People’s Republic of China No.57 2007

CHINA

COLOMBIA

COMOROS

CONGO (CONGO-BRAZZAVILLE)

COSTA RICA

@Santosh Kumar

CROATIA

CUBA

Cyprus - Cooperative Societies Law, 1959

CYPRUS

CZECHIA

• The Commercial Companies and Cooperatives (Business Corporations Act) 2012

DEMOCRATIC REPUBLIC OF CONGO

DENMARK

CD8.7 Cooperatives; Legal Guide 2020-21 (in Danish)

Law 71125/06/2014 on Social Economy Enterprise (in English)

Djibouti - 2013 Act No. 16/An/13/7 Establishing The General Status Of Cooperatives In The Republic Of Djibouti

DJIBOUTI

Dominica - Co-operative Societies Act 2011, Act (No. 2 of 2011)

DOMINICA

Dominican Republic - REGLAMENTO PARA LA APLICACION DE LA LEY No. 127 DEL 27 DE ENERO DE 1964 (Spanish)

DOMINICAN REPUBLIC

ECUADOR

• Ley de cooperativas, Ley No. 1.031, 1966 [Amended 2004] [Law]

• Reglamento Generale De La Ley De Cooperativas. No. 6.842, 1966 [Regulation for the law]

Egypt - Cooperative Legal Framework Analysis Highlights

EGYPT

EL SALVADOR

EQUITORIAL GUINEA

ERITREA

ESTONIA

Commercial Associations Act, 2001

ESWATINI

Ethiopia - Proclamation no. 985 Cooperative Societies, 2016 (Amharic)

ETHIOPIA

FIJI

• INCOME TAX ACT 2015 – CO-OPERATIVES This Standard Interpretation Guideline (“SIG”) sets out Fiji Revenue and Customs Service’s (“FRCS”) policy and operational practice in relation to the tax implication on Co-operatives It is issued with the authority of the Chief Executive Officer (“CEO”) of FRCS. All legislative references in this SIG are to the Income Tax Act 2015, Income Tax (Exempt Income) Regulations 2016, Co-operatives Act 1996, unless otherwise stated. This SIG is in effect from 31 July 2020 and may need to be reviewed in the event of any relevant legislative amendments.

• INCOME TAX ACT , 2015

@Santosh Kumar 

@Santosh Kumar  current 2013 Cooperative Law https://www.finlex.fi/eli?uri=http://data.finlex.fi/eli/sd/2013/421/ajantasa/2025-06-27/fin

Current Credit Union law currently https://www.finlex.fi/eli?uri=http://data.finlex.fi/eli/sd/2013/423/ajantasa/2023-03-23/fin

FINLAND

Law No. 47-1775 of September 10, 1947 on the status of cooperation

FRANCE

GABON

GAMBIA

Georgia - Law of Georgia on Agricultural Cooperatives, 2013

GEORGIA

GERMANY

• Law to Mitigate the Consequences of the COVID-19 Pandemic in Civil, Insolvency and Criminal Procedure Law

• Law on measures in corporate, cooperative, association, foundation and residential property law passed to combat the effects of the Covid-19 pandemic

• Statutes of PolyPoly SCE

Ghana - Cooperative Societies Act, 1968

GHANA

GREECE

• Coopilot - National Report Greece co funded by DG Internal Market, Industry: Entrepreneurship and SMEs of the European Commission

Grenada - CHAPTER 66A CO-OPERATIVE SOCIETIES ACT, 2011

GRENADA

GUATEMALA

GUINEA

GUINEA-BISSAU

GUYANA (COOPERATIVE REPUBLIC OF)

• Constitution of the Co-operative Republic

HAITI

HOLY SEE

HONDURAS

HUNGARY

Iceland - Law on European Cooperative Societies No. 92/2006, 2006

ICELAND

INDIA

• Judgements

• Bom HC | Are Co-operative societies now a part of ‘constitutional scheme’ by Constitution (Ninety-seventh Amendment) Act, 2011? HC elucidates in a Cooperative Society dispute

• Rambujarat Ramraj Chaurasia v. State of Maharashtra, decided on 02-09-2020

• Delhi High Court granted an injunction against fraudulent websites misusing the mark ‘Amul’ as part of their domain name August 2020.

• Jodiya Kheralu Dudh Utpatak v. State of Gujarat 2020: Whether this case involves a sustantial question of law as to the interpretation of theConstitution of India?

• Sri Sri Kalakuteers Apartment ... vs The State Of Telangana And 3 Others on 10 August, 2020 [ISCI discussed - state cannot force members to register under cooperative Act]

• Divyesh Harishkumar Doshi vs Central Registrar Dinesh Kumar on 20 August, 2018 [ISCI - violation of cooperative principles]

• A.P.Dairy Dev.Corp.Federation vs B.Narasimha Reddy & Ors on 2 September, 2011 [ISCI - cooperative law is based on voluntary action of its members]

• Gujarat Cooperative Milk Marketing Federation Ltd. v. AMUL Franchise India and Others [IPR]

• B. Narasimha Reddy v. State of Andhra Pradesh. 2007 (6) ALT 681[constitutional law, values and principles mentioned]

• Legislation and legal text

  • Section 77 of MSCS Act, 2002 enables compliance of Cooperative Principles

  • National Co-operative Development Corporation Act, 1962

INDONESIA

Iran - Act on the Cooperative Sector of the Islamic Republic of Iran, 1991

IRAN

IRAQ

@Santosh Kumar

IRELAND

• Full text of the Amendment of Credit Union Act , 1997

Israel - Companies Law Article 345, 1999

ISRAEL

ITALY

JAMAICA

• The Cooperative Societies Act, 1976

JAPAN

• Small and Medium Enterprise Co-operative Act, 1949

• Japan Law on Associated Work, 2020

• Act on Promotion of Specified Non-profit Activities, 1998

JORDAN

• https://cis-legislation.com/document.fwx?rgn=1295 

• https://cis-legislation.com/document.fwx?rgn=1297 

KAZAKHSTAN

Kenya - Cooperative Societies Act, 2012

KENYA

• Micro and Small Enterprises Act, 2012

@Santosh Kumar https://mtcic.gov.ki/legislation/

Kiribati - Co-operative Societies, 1977

KIRIBATI

KUWAIT

Law of the Kyrgyz Republic on Cooperation, 1999, 2004

Law of the Kyrgyz Republic on Cooperation, 2004

KYRGYZSTAN

Laos - Laos Civil Code Chapter 4B, 2019

LAOS

@Santosh Kumar

Latvia - Co-operative Societies Law, 2018

LATVIA

LEBANON

• Law on Cooperative Societies, 1909 (Amended 1938)

Lesotho - Cooperative Societies Act, 2000

LESOTHO

LIBERIA

LIBYA

Liechtenstein - Company Law, 1999

LIECHTENSTEIN

Lithuania - Law on Cooperative Societies, 2017

LITHUANIA

Luxembourg - Legislative and regulatory texts relating to Luxembourg development cooperation (FRENCH)

LUXEMBOURG

Madagascar - Implementing Law No. 99-004 of April 21, 1999 Relating to Cooperatives (ENGLISH & FRENCH)

Madagascar - 2015 Interministerial Order Laying down the conditions applicable to road transport cooperatives for passengers and goods (ENGLISH & FRENCH)

MADAGASCAR

@Santosh Kumarhttps://malawilii.org/akn/mw/act/2011/8/eng@2014-12-31

Malawi - Cooperative Societies Act, 2014

MALAWI

Malaysia - Co-Operative Societies Act of 1993 (Amended 2006)

MALAYSIA

Maldives - CO-OPERATIVE SOCIETIES ACT ACT NUMBER: 2/2007, 2007

MALDIVES

(French)

Mali - Statut general de la Cooperation en Republique du Mali, 1963

MALI

Malta - CHAPTER 442 CO-OPERATIVE SOCIETIES ACT, 2001

MALTA

@Santosh Kumar 

MARSHALL ISLANDS

MAURITANIA

MAURITIUS

• Legislations on Cooperatives

• Annual revenue of Society Regulations, 2017

• Cooperative Societies Act, 2016

• Cooperatives Amendment Act, 2006

• Cooperative Societies Act, 2005

Mexico - Cooperative Law Summary

MEXICO

Micronesia - The Constitution of the Federated States of Micronesia

MICRONESIA

Moldova - No. 1007-XV About production cooperatives, 2002

Moldova - No. 73-XV About entrepreneurial cooperatives, 2001

MOLDOVA

A through search of Monaco's official legislative database turned up no results in October 2023

MONACO

Mongolia - Civil Code of Mongolia, Article 36.4, 2002

MONGOLIA

Montenegro - Law on Cooperatives, 2015 (English)

Montenegro - Law on Cooperatives, 2015 (French)

MONTENEGRO

MOROCCO

New General Law of Cooperatives No. 23, 2009

Ley núm. 9/79 por la que se dictan disposiciones sobre constitución, clases y forma de las organizaciones cooperativas en la República Popular de Mozambique, 1979

Basic Legislation (Articles 89, 91, 92, 97, 99, 114)

MOZAMBIQUE

Myanmar - The Co-operative Society Law, 1992

MYANMAR

Namibia - Co-operatives Act 23 of 1996, 1996

NAMIBIA

@Santosh Kumar 

NAURU

Cooperatives Act, 2048(1992)

NEPAL

hj

Law of corporation tax 1969

Dutch Civil Code

Title 2.3 Cooperatives and Mutual Insurance Societies

NETHERLANDS

NEW ZEALAND

• Meaning of Cooperative in the Rural Intermediate Credit Amendment Act, 1946

• Full text of RICA, 1946

NICARAGUA

NIGER

Nigerian Co-Operative Societies Act, 1993

NIGERIA

NORTH KOREA

Order for Enactment of the Law on Cooperatives

NORTH MACEDONIA

The Housing Cooperatives Act

NORWAY

Act on Cooperatives, 2007

OMAN

PAKISTAN

• Text of the amendment Act, 2020

PALAU

PALESTINE

• Decree - Law No. (20) of 2017 on Cooperative Associations [Draft was prepared in consultation with the ILO; Law establishes the 'Cooperative Work Agency']

Constitution of the Republic of Panama, Article 288, 1972

PANAMA

Papua New Guinea - Co-operative Societies Act, 1982

Papua New Guniea - Co-Operative Societies Regulation, 2003

PAPUA NEW GUNIEA

PARAGUAY

Digital Archive of Minor Cooperative Laws

PERU

@Santosh Kumar Philippines Cooperative Code 2008

PHILIPPINES

• Constitution of 1987 [ cooperatives mentioned at 7 places]

Cooperative Law Act, 1982

POLAND

PORTUGAL

1. Decree-law 6-C/2021Extends the extraordinary support for the gradual resumption of activity in companies in a situation of business crisis with a temporary reduction of the normal working period (PNT), under the Economic and Social Stabilisation Programme and creates new simplified support for micro-enterprises in business crisis, with a view to maintaining jobs.

2. DECREE LAW No. 54/2017, of 2017-06-02

   WORK, SOLIDARITY AND SOCIAL SECURITY

   This decree-law creates the ‘On-the-Spot Cooperative’ initiative, which simplifies the procedure for setting up cooperatives.

3. DECREE LAW NO. 143/2017

   This decree-law is intended to:

   • ensure better cooperation between the State and organisations in the social and solidarity sector

   • give organisations more time to complete the process for permanently handing over ISS's integrated establishments to private non-profit organisations that provide social services.

4. Decree Law No. 66/2017 

   This decree-law defines rules for the recognition of forest management entities.

   Forest management entities aim to manage, in a professional and sustainable way, forest areas belonging to several owners to enhance their profitability through joint management. They may be agricultural cooperatives, private limited-liability companies or public limited-liability companies.

Cooperative Law of Qatar, 1975

Law No. 5 on Cooperative Societies, 2000

QATAR

The given text is an excerpt from an order (Order No. 203 dated February 28, 2019) that establishes the criteria according to which cooperative members benefit from exemptions provided in Article 76 paragraph (1) letter e) of the Agricultural Cooperation Law No. 566/2004. The order specifies criteria for granting exemptions from property tax for buildings and land used for agricultural activities by cooperative members, including conditions related to the percentage of marketed production and the types of agricultural structures and land eligible for the exemption.

This law is an amendment to previous agriculture cooperative law and supports the rights of individual households in the countryside to join cooperatives. The law regulates the establishment, organization, and functioning of agricultural cooperatives and promotes cooperation among farmers and rural development.

This decree defines the structure of the cooperative and its principles. The law also includes provisions regarding the activities, capital, membership, formation, and registration of cooperative societies, among other aspects

ROMANIA

RUSSIA

• Civil Code of the Russian Federation (Part 1)

Law Governing Cooperatives in Rwanda, 2021

Law Determining the Establishment, Organization, and Functioning of Cooperative Organizations in Rwanda, 2007

RWANDA

Cooperative Societies Act, 2011, revised 2017

SAINT KITTS and NEVIS

Cooperative Societies Act, 2003

Cooperatives Societies Regulations, 1999

SAINT LUCIA

Cooperative Societies Act, 2012

SAINT VINCET and the GERNADINES

@Santosh Kumar 

Co-operative Societies Ordinance, 1952

SAMOA

@Santosh Kumar 

SAN MARINO

SAO TOME and PRINCIPE

Cooperative Law No. 26, 1962

Implementing Regulations of the Cooperative Health Insurance Law, 2019

Royal Decree No. M/10 and Council of Minister’s Resolution No. 71, 1999

Cooperative Insurance Companies Control Law, 2003

SAUDI ARABIA

Statut général des coopératives (loi 83-07), 1983

SENEGAL

Law on Cooperatives, 2015

SERBIA

Cooperatives Act 1987

SEYCHELLES

National Cooperative Credit Union Association Sierra Leone

Cooperative Societies Act, 1977

SIERRA LEONE

An Act to make better provision for the registration and regulation of co-operative societies, and for matters connected therewith.

SINGAPORE

SLOVAKIA

The Cooperatives Act, 1992

The Social Entrepreneurship Act, 2011

SLOVENIA

Laws of Soloman Islands Chapter 164: Cooperative Societies, revised 1996

SOLOMON ISLANDS

Law No. 40 On Cooperative Development in the Somali Democratic Republic, 1973

SOMALIA

SOUTH AFRICA

• Text of the Amendment Act 2019

FRAMEWORK ACT ON COOPERATIVES- Act No. 11211, Jan. 26, 2012

SOUTH KOREA

The Cooperative Societies Act, 2003

The Cooperative Societies Act, 2011

SOUTH SUDAN

Law 27/1999 Of 16 July, Cooperatives.

SPAIN

SRI LANKA

• Cooperative Societies Act, Chapter 142

SUDAN

SURINAME

Act (No. 93) Respecting Cooperative Housing Rental, 2002

Swedish Code for the Governance of Cooperative and Mutual Enterprises, 2019

SWEDEN

Federal Act Amending the Swiss Civil Code 829-926, Swiss Code of Obligation

SWITZERLAND

@Santosh Kumar The law under Taylor is for Canada not Syria

Syria - Cooperative Credit Associations Act, 1991

Law 37/2019 (Housing Law) - Can't find PDF

SYRIA

https://cis-legislation.com/document.fwx?rgn=61828

TAJIKISTAN

The Cooperative Societies Act, 2013

TANZANIA

The Thailand Revenue Code (tax law)

The Cooperatives Act B.E. 2542, 1994

THAILAND

Decree-Law [on Cooperatives], 2004

TIMOR-LESTE

https://biblio.ohada.org/pmb/opac_css/doc_num.php?explnum_id=487

TOGO

Cooperative Societies Act, revised 1998

TONGA

Cooperative Societies Act, 1971

TRINIDAD and TOBAGO

https://www.ilo.org/dyn/travail/docs/778/labourcodetunisia.pdf

http://ilo.org/dyn/natlex/docs/SERIAL/18510/17829/F998297002/TUN-18510.pdf

TUNISIA

Cooperatives Law No. 1163, 2004

TURKEY

Turkmenistan - About the Consumer Society, 2017 (English)

Turkmenistan - About the Consumer Society, 2017 (Russian)

TURKMENISTAN

Cooperative Societies Act, revised 2008

TUVALU

UGANDA

•  

  Cooperative Act 1991

•  

  National Coffee Act 2021

•  

  Cooperative Societies Amendment Act 2019

Law of Ukraine [About Cooperation], 2003

Law of Ukraine [About Agricultural Cooperation], 2020

UKRAINE

Federal Law No. 2 of 1975 on Agricultural Cooperatives

Federal Law No. 13 of 1976

UNITED ARAB EMIRATES

UNITED KINGDOM

• JUDGEMENTS

• Uber BV and others (Appellants) V. Aslam and others (Respondents) - February 2021

• Case Note and Link to Judgement

This appeal concerns the employment status of private hire vehicle drivers who provide their services through the Uber smartphone application. The main question raised is whether an Uber driver is a "worker" for the purposes of employment legislation which gives "workers" rights to be paid at least the national minimum wage, to receive annual paid leave and to benefit from certain other protections. The Supreme Court also considers the related question of what time counts, if drivers are "workers", as working time for the purpose of the relevant rights. Uber BV is a Dutch company which owns the technology behind the Uber app. Uber London Ltd is a UK subsidiary licensed to operate private hire vehicles in London. The claimants, Mr Aslam and Mr Farrar, at the relevant times were licensed to drive private hire vehicles in London and did so using the Uber app. Their claim was brought in the employment tribunal as a test case to establish their employment status. At the time of the tribunal hearing in 2016, the number of Uber drivers operating in the UK was estimated to be around 40,000, of whom around 30,000 were operating in the London area. The definition of a "worker" in section 230(3) of the Employment Rights Act 1996 and other relevant legislation includes anyone employed under a contract of employment but also extends to some individuals who are self-employed. In particular, the definition includes an individual who works under a contract "whereby the individual undertakes to do or perform personally any work or services for another party to the contract whose status is not by virtue of the contract that of a client or customer of any profession or business undertaking carried on by the individual. The employment tribunal found that Mr Aslam and Mr Farrar satisfied this test and worked under worker’s contracts for Uber London. The Employment Appeal Tribunal and the Court of Appeal (by a majority) dismissed Uber’s appeals.

UNITED STATES OF AMERICA

•  

  American Rescue Plan Act of 2021

•  

  Puerto Rico Regulation on Energy Cooperatives

•  

  H.R. 5236 (115th): Main Street Employee Ownership Act of 2018-

•  

  AB 5 Worker status: employees and independent contractors

•  

  Existing law, as established in the case of Dynamex Operations West, Inc. v. Superior Court of Los Angeles (2018) 4 Cal.5th 903 (Dynamex), creates a presumption that a worker who performs services for a hirer is an employee for purposes of claims for wages and benefits arising under wage orders issued by the Industrial Welfare Commission. Existing law requires a 3-part test, commonly known as the “ABC” test, to establish that a worker is an independent contractor for those purposes.

•  

  JUDGEMENT : DYNAMEX OPERATIONS WEST, INC, VS. THE SUPERIOR COURT OF L.A. COUNTY

•  

  Coronavirus: CARES Act, 2020

•  

  Code of the District of Columbia - Chapter on General Cooperative Associations

•  

  United Limited Cooperative Association Act, 2007 (Amended 2013) - Model Law

URUGUAY

Law of the Republic of Uzbekistan [on Cooperation], 1991

Law on an Agricultural Cooperative, 1998

UZBEKISTAN

VANUATU

• Cooperative Societies Act, 1982

• Cooperative Societies Amendment Act, 2019

VENEZUELA

Agricultural Cooperatives

Aquatic Cooperatives

Commercial Cooperatives

Communication and Transportation Cooperatives

Industrial and Construction Cooperatives

@Santosh Kumar Working link

VIETNAM

Vietnam Cooperative Act, 2012

Law No. (39) Pertaining to the Cooperative Societies and Federations, 1998

YEMEN

The Co-operative Societies Act, 1998

ZAMBIA

ZIMBABWE

• Co-operative Societies Act, 2001