La embargabilidad en el régimen económico de las cooperativas de viviendas de Euskadi
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2020-11-11
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Universidad de Deusto = Deustuko Unibertsitatea, Asociación Internacional de Derecho Cooperativo
Resumen
Las cooperativas de viviendas tienen varias particularidades respecto al resto de clases de cooperativas, destacando entre ellas el régimen económico de las cantidades desembolsadas por los socios. Aportaciones que llevan aparejado un reflejo contable determinado, con afección directa sobre el Patrimonio Neto de la sociedad, que resulta además diferente al de otros tipos jurídicos societarios. Cuestiones que, irremediablemente, afectan al régimen de responsabilidad de la propia sociedad y de los socios que la conforman frente a las deudas con terceros acreedores. Así, regulando la Ley vasca el carácter embargable o no de aquéllas partidas que conforman el Patrimonio Neto, se estima interesante el estudio de la embargabilidad de las aportaciones desembolsadas por los socios, formen o no éstas parte del mismo.
Housing cooperatives have several distinctive features with respect to the other types of cooperatives, in particular, the economic regime of the amounts disbursed by their members. These contributions carry a specific accounting record, with a direct effect on the Shareholders’ Equity of the Society, which is also different from that in other types of societies. Such issues inevitably affect the liability regime of the cooperative society and the members that comprise it against debts with third-party creditors. Thus, taking into consideration that the Basque Law regulates the seizable or non-seizable nature of the items that make up the Shareholders’ Equity, it is interesting to study the seizability of the contributions disbursed by the members whether or not they add to the Equity.
Housing cooperatives have several distinctive features with respect to the other types of cooperatives, in particular, the economic regime of the amounts disbursed by their members. These contributions carry a specific accounting record, with a direct effect on the Shareholders’ Equity of the Society, which is also different from that in other types of societies. Such issues inevitably affect the liability regime of the cooperative society and the members that comprise it against debts with third-party creditors. Thus, taking into consideration that the Basque Law regulates the seizable or non-seizable nature of the items that make up the Shareholders’ Equity, it is interesting to study the seizability of the contributions disbursed by the members whether or not they add to the Equity.
Palabras clave
Socio
Aportaciones
Patrimonio
Responsabilidad
Embargo
Member
Contributions
Equity
Liability
Seizure
Aportaciones
Patrimonio
Responsabilidad
Embargo
Member
Contributions
Equity
Liability
Seizure
Descripción
Materias
Cita
Gondra Elgezabal, G., & Núñez García, X. (2020). La embargabilidad en el régimen económico de las cooperativas de viviendas de Euskadi. Boletín de la Asociación Internacional de Derecho Cooperativo: International Association of Cooperative Law Journal, 57, 279-308. https://doi.org/10.18543/BAIDC-57-2020PP279-308