LA OPCIÓN POR EL SISTEMA DUAL DE ADMINISTRACIÓN EN LA SOCIEDAD COOPERATIVA EUROPEA DOMICILIADA EN ESPAÑA

Abstract

The legal regime set up on the Council Regulation 1435/2003 on European Cooperative (EC), following its precedent and model (Council Regulation 2157/2001 on the European Company), has incorporated the possibility that the Bylaws of an EC can choose between two models of administration: one-tier or two-tier board systems, being the latter practically unknown in our national cooperative law. Our main aim in this paper is to bring the reader to the two-tier legal system; we will face this task from a very specific perspective: the study of the supervisory body, while it is the real «distinct identity» of this two-tier board system. Needless to say that a work of this nature does not intend to issue a comprehensive analysis of all the issues that may arise in the analysis of this complex subject, but only pointing out those we consider most relevant. For this purpose, we will particularly insist on the problems of interpretation and adaptation of a cooperative legal system such as the Spanish that, so far, lacks a specific regulation nor for the SCE neither for the two-tier board system for the of Spanish cooperatives.