Kooperacija Lietuvoje ir ES šalyse: teisinės aplinkos analizė

Abstract

After Lithuania's joining EU, the situation of the foreign and home trade of home produced products has changed. The economic politics of the country in agricultural and food sectors has changed too. Since small-scale manufactures of agricultural products have formed in the country, who do not have necessary resources, rational conditions and possibilities for manufacturing, processing and realizing the production, cooperation of producers could be the measure helping to adapt the realization and quality organization to the needs of the market, to reduce production costs, as well as helping in negotiations on prices, taking care of ature conservation, and determining the solution of the most important industrial and trading problems in the market. The object of this article is to analyze the legal basis regulating operation of cooperative societies in different EU countries and its potential influence to the development of cooperation. Cooperative societies of the Lithuanian agricultural and food sectors have a favorable legal tax environment. They are given such tax privileges, which cooperative societies in other sectors and all other company types do not get at all. A very different legal basis is applied to agricultural cooperatives in EU. EU countries can be divided into several groups according to the legal environment for the agricultural cooperative societies.