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Carmen de Torres Mayo de 2006th$'f3f3/ ̙KLas cooperativas y sus socios en el ordenamiento jurdico: lo fundamentalLLLa Constitucin Nacional El Cdigo Civil El Cdigo Penal El Cdigo Laboral El Estatuto Agrario La Ley 125/91 La Ley 438/94 La Ley 2157/03 La nueva Ley de Adecuacin Fiscal La Ley de Bancos La reforma de la Banca PblicaZ)Prestar atencin a conceptos y trminos **(Una cosa es lo que quieren las cooperativas o lo consideran correcto; otra cosa son las normativas. Si stas no estuviesen claras, hay que aclararlas; si estuviesen en contra del  acto cooperativo , hay que derogarlas o modificarlas; si fuesen neutrales o de efectos poco perniciosos, se las puede tolerar. Para esto es necesario conocer conceptos, precisar trminos, verificar su utilizacin en la normativa y articular mayoras en el Congreso Nacional.Z#La Constitucin Nacional, art. 113 &$((3iEl Estado fomentar la empresa cooperativa y otras formas asociativas de produccin de bienes y de servicios, basadas en la solidaridad y la rentabilidad social, a las cuales garantizar su libre organizacin y su autonoma. Los principios del cooperativismo, como instrumento del desarrollo econmico y social, sern difundidos a travs del sistema educativo.jj2Ley 438/94 de Cooperativas. Aspectos fundamentales33Artculo 2.- Autonoma. La libre organizacin y la autonoma de las cooperativas, consagradas en la Constitucin Nacional, quedan garantizadas por esta ley y las disposiciones legales que en su consecuencia se dicten. r "(M "( "(?  <2Ley 438/94 de Cooperativas. Aspectos fundamentales33Artculo. 3.- Naturaleza. Cooperativa es la asociacin voluntaria de personas, que se asocian sobre la base del esfuerzo propio y la ayuda mutua, para organizar una empresa econmica y social sin fines de lucro, con el propsito de satisfacer necesidades individuales y colectivas. FZZ -",H  <-&Libros de consultaParaguay y el MERCOSUR. Estado actual y perspectivas 2a. Edicin actualizada, Asuncin, septiembre de 2004 Dr. Ricardo Rodrguez Silvero Disponible en RS&A y en las libreras del pas..'Libros de consultaParaguay, el MERCOSUR y el ALCA Dr. Ricardo Rodrguez Silvero y Diana Bernal Bareiro Asuncin, noviembre de 2005 Disponible en RS & Asociados y en las libreras del pas.NW  Asistencia tcnica integral para adecuar su empresa, entidad, establecimiento, cooperativa o proyecto a las exigencias de la reforma tributaria y contable,  cConsultas en Rodrguez Silvero & Asociados Al telefax 612 912 Email: info@rodriguezsilvero.com.py  ` MMM̙f` f3 ޚ` ` ff,,B3f33` P3fPP3` ff333tfff` @EoOV>?" dd@,?nF3d@ `A  @`K``A n?" dd@   @@``PR    @ ` `p>>  l(   BT ~d   "~dn   S 0AARTHSEPA"5~dh   C *AArthsepa" D!   `(J   ȜȜ?"  J k7Haga clic para modificar el estilo de ttulo del patrn8 8=  0J " J kHaga clic para modificar el estilo de texto del patrn Segundo nivel Tercer nivel Cuarto nivel Quinto nivel7    l  6J "s#  J D*  6XJ "(  J D*  6 J "\  J @*T  <d޽h ? 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   \Presentacin en pantallai*es0 A  Times New RomanArial WingdingsBohemioLey de Adecuacin Fiscal LLas cooperativas y sus socios en el ordenamiento jurdico: lo fundamental*Prestar atencin a conceptos y trminos $La Constitucin Nacional, art. 113 3Ley 438/94 de Cooperativas. Aspectos fundamentales3Ley 438/94 de Cooperativas. Aspectos fundamentalesLibros de consultaLibros de consulta Asistencia tcnica integral para adecuar su empresa, entidad, establecimiento, cooperativa o proyecto a las exigencias de la reforma tributaria y contable Fuentes usadasPlantilla de diseoTtulos de diapositiva )_㖪rodriguez silverorodriguez silvero  !"#$%'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{}~Root EntrydO)PicturesKCurrent UserSummaryInformation(|UPowerPoint Document(&DocumentSummaryInformation8