BARE ACTS, JUDGEMENTS, AND OTHER LEGAL TEXT

@Santosh Kumar  the other legislation is on this website but it can only be viewed in sections https://laws.gov.fj/Acts/DisplayAct/2715?utm_source=chatgpt.com#

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

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@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

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GABON

GAMBIA

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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

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Ghana - Cooperative Societies Act, 1968

GHANA

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GREECE

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

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

GRENADA

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GUATEMALA

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GUINEA

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GUINEA-BISSAU

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GUYANA (COOPERATIVE REPUBLIC OF)

• Constitution of the Co-operative Republic

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HAITI

HOLY SEE

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HONDURAS

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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

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INDONESIA

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

IRAN

IRAQ