This book presents and discusses the law of third sector organizations in a selected number of European Union countries and in a comparative perspective, with the aim of providing a common basis for further legal analyses or legislative advancements both at the national and supranational level. The book is divided into two parts. Chapters in Part I present the ways in which each national jurisdiction deals with the group of organizations identified by the authors as “third sector organizations”, regardless of the ways in which these organizations are denominated or are commonly known in each country or the place in which their regulation is found. Chapters in Part II share a synthesis and comparative approach and draw the lines for further developments of the research activity culminated in the book.

The degree of development reached by cooperatives of different sectors throughout the world, which among others led to the UN declaring 2012 as the International Year of Cooperatives, needs to be accompanied by a similar development of corresponding legislation. To this end, a better knowledge of cooperative law from the comparative point of view, as has already been established for other types of enterprises, becomes of great importance. This book strives to fill this gap, and is divided into four parts. The first part offers an analytic and conceptual framework with which to understand, study and assess cooperative law from a transnational and comparative perspective. The second part includes several chapters dealing with attempts to harmonize cooperative laws. The third part contains an overview of more than 30 national cooperative laws, while the last part summarizes and compares these national cooperative laws, thus laying the foundation for a comparative cooperative law doctrine.

The Principles of European Cooperative Law (PECOL) focus on the 'ideal' legal identity of cooperatives. Drafted by a team of legal scholars, the PECOL aim to describe the common core of European cooperative law. They are based on both existing cooperative law in Europe and the EU regulation on the societas cooperativa europaea. The Principles are accompanied by commentaries which illustrate the rationale and legislative background of each principle, and link them to the key features of cooperative identity. The PECOL are articulated into five chapters corresponding to the main aspects around which a cooperatives identity may be structured, namely the purpose pursued, internal governance, financial structure, external control and cooperation among cooperatives. The second part of the book presents the national reports upon which the PECOL were based. The reports offer a detailed overview of the cooperative law of seven European jurisdictions (Finland, France, Germany, Italy, Portugal, Spain, and the UK), and thus provide a unique opportunity for law-makers, practitioners and researchers to] compare, circulate and apply best practices of cooperative legislation.