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Rechtsform der eingetragenen Genossenschaft: warum früher, warum heute?

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  • Geschwandtner Marcus

    (Ist Rechtsanwalt bei CBH Rechtsanwälte, Köln. Er berät zahlreiche eingetragene Genossenschaften, insbesondere Volks- und Raiffeisen¬banken sowie deren Organträger, und ist Autor mannigfacher genossenschafts- und bankrechtlicher Veröffentlichungen)

Abstract

The most distinctive feature of a German cooperative firm is the principle of member-promotion, the so-called „Forderauftrag“. A cooperative firm is thus characterized by a member-customer identity. Consequently, the goal of cooperative firms is not profit maximization, but just cost coverage. Profits have to be reimbursed to the members. The executive board of a cooperative firm is committed to act according to these principles, which implies unequal treatment of members and nonmembers. A cooperative firm, which is at variance with these principles, can and must be dissolved. Otherwise, a change of the legal form is unavoidable.

Suggested Citation

  • Geschwandtner Marcus, 2009. "Rechtsform der eingetragenen Genossenschaft: warum früher, warum heute?," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 59(2), pages 152-163, June.
    • Handle: RePEc:bpj:zfgewe:v:59:y:2009:i:2:p:152-163:n:7
    DOI: 10.1515/zfgg-2009-0207
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    Cited by:

    1. Kahla, Franziska & Holstenkamp, Lars & Müller, Jakob R. & Degenhart, Heinrich, 2017. "Entwicklung und Stand von Bürgerenergiegesellschaften und Energiegenossenschaften in Deutschland [Development and State of Community Energy Companies and Energy Cooperatives in Germany]," MPRA Paper 81261, University Library of Munich, Germany.

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