Difficulties relating to companies incorporated as cooperative societies in Italy and Spain

Abstract

This article compares the current legal framework of cooperative societies in the Italian and Spanish legal systems, highlighting their application. Many critical issues have emerged in recent years in both countries: the use of the cooperative form has often been the means to lower labour costs, especially in those sectors characterised by high labour intensity. This contribution will therefore pay particular attention to the phenomenon of false cooperatives, which is particularly present in both countries, and to the measures taken to remedy it.