SERBIAN AGRICULTURAL COOPERATIVES AND THEIR PATH TOWARDS THE EUROPEAN UNION - LEGAL ASPECT
The association of farmers as a model of sustainable rural development is a significant factor in the rapid development of agriculture and the improvement of the position of agricultural producers. The economic importance of cooperatives in the world and Europe is continuously growing, especially in the conditions of global and regional economic and financial crises, when cooperatives show a high degree of resistance to the shocks of these crises and a high percent of survival on the market. The European Union recognizes the growing role of cooperatives. The European Commission define the cooperative sector as protector and promoter of the European model of social economy, and as an extremely important factor in building and preserving local “social capital” - trust, mutual assistance and horizontal ties between citizens and organizations. New EU members and candidate countries preparing to join the EU, including the Republic of Serbia, should promote cooperatives as a key aspect of economic development and social policy. The aim of this paper is to analyze the current legal position of agricultural cooperatives in Serbia, and to determine the degree of harmonization with EU regulations and comparative analysis of their legal regulation in the EU Member States. Based on the conducted analysis, recommendations will be proposed in order to improve the legislative framework of agricultural cooperatives in Republic of Serbia in order their future successful functioning on the EU market.
2. Birchall, J. & Ketilson Lou, H. (2009). Resilience of the Cooperative Business Model in Times of Crisis. International Labour Organization
3. Borst, A. (2017). Agricultural production cooperatives in the e.u.: explaining variation in cooperative development, Sally McDonnell Barksdale Honors College The University of Mississippi.
4. Census of Agriculture 2012 (2012). Republic of Serbia: Republic Statistical Office, Retrieved from http://popispoljoprivrede.stat.rs/ (November 1, 2020).
5. Cogeca (2015). Development of Agricultural Cooperatives in the EU 2014, 5 February 2015, Brussels.
6. Cooperatives Europe (2016). The power of cooperation – Cooperatives Europe key figures 201. Brussels.
7. Council Regulation (EC) no. 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society.
8. Czachorska-Jones, B., Finkelstein, J.G., & Samsami, B. (2013). ‘United States’, in Fici et al. (eds.): International Handbook of Cooperative Law, 759-778.
9. Fici, A. (2012). Cooperative identity and the law, EURICSE Working Paper, No. 023.
10. Fici, A. (2017). A European Statute for Social and Solidarity-Based Enterprise, Policy Department for Citizens’ Rights and Constitutional Affairs, European Parliament.
11. Fici, A., Cracogna, D., & Henrÿ, H. (2013). International Handbook of Cooperative Law, Berlin/Heidelberg, Springer.
12. Guide through Farmers’ Cooperatives, (2012), Belgrade.
13. Henrÿ, H. (2012). Guidelines for Cooperative Legislation, third revised edition, ILO, Geneva.
14. ICA (International Cooperative Alliance) and EURICSE (2018). World Cooperative Monitor, Exploring the Cooperative Economy, Report.
15. Jakob, D., Huber, R., & Rauber, K. (2009). Nonprofit Law in Switzerland, The Johns Hopkins Comparative Nonprofit Sector Project, Working Paper No 47.
16. Jurić, D. (2006). European cooperative society (SCE), Law and taxes, 6.
17. Kurimoto, A. (2013) in: Fici et al. (eds.): International Handbook of Cooperative Law, 503-523.
18. Law on Agriculture and Rural Development (“Official Gazette of the RS”, No. 41/2009, 10/2013 - other law and 101/2016).
19. Law on Cooperatives, (“Official Gazette of RS”, No. 112/2015).
20. Law on Companies of RS (“Official Gazette of RS”, No. 36/2011).
21. Liger, Q., Stefan, M., & Britton, J. (2016). Social Economy, Policy Department for Economic and Scientific Policies, European Parliament.
22. MacDonald, T., Wallace, G., & MacPherson, I. (2013). Co-operative Enterprise Building a Better World. Sarasota: Global Co-operative Development Group, Inc.
23. MacPherson, I. (1996). Co-operative Principles. International Co-operative Information Centre, ICA/UWCC.
24. Maksimović Sekulić, N., Živadinović, J., & Dimitrijević, Lj. (2018). Concerns about hamonization process of Serbian agricultural policy with EU standards. Economics of Agriculture, 65(4), 1627-1639. https://doi.org/10.5937/ekoPolj1902617D
25. Mazzarol, T. Simmons, R., & Limnios, M. (2011). A conceptual framework for research into co-operative enterprise, Centre for Entrepreneurial Management and Innovation (CEMI), Discussion Paper 1102.
26. Measuring the Size and Scope of the Cooperative Economy: Results of the2014, Global Census on Co-operatives. (2014). United Nation’s Secretariat, Department of Economic and Social Affairs, Division for Social Policy and Development. Retrieved from http://www.un.org/esa/socdev/documents/2014/coopsegm/grace.pdf (November 15, 2020)
27. Nikolić, M. (2009). Evolution of cooperative legislation in Serbia, Society of Agricultural Economists of Serbia, Belgrade.
28. Nikolić, M. (2014). Implementation of cooperative values and principles and their inﬂuence on business of agricultural cooperatives in Serbia, University of Belgrade, Faculty of Agriculture.
29. Nicolescu, A. F., & Drăgan, G. (2020). Integrating the non-EU immigrants into the EU labour market. An econometric analysis of some of the specific factors. Management & Marketing. Challenges for the Knowledge Society, 15(3), 364-380. https:// doi: 10.2478/mmcks-2020-0021.
30. Petković, G., Chroneos-Krasavac, B., & Kovačević, V. (2016). A critical review of legal framework as a factor of coops development: Case of Serbia. Economic of agriculture, 63(1), 261-278. https://doi.org/10.5937/ekoPolj1601261P
31. Program of support for the implementation of measures for balanced regional development of the Republic of Serbia through the participation of the state in economic and financial incentives for cooperatives in 2018. Government of the Republic of Serbia.
32. Rulebook on cooperative audit of cooperative union. Ministry of Economy of the Republic of Serbia, Retrieved from http://www.privreda.gov.rs/test-2 (November 2, 2020).
33. Rixon, D. (2013). Are co-operative principles reﬂected in performance reporting? a case study of insurance co-operatives. International journal of co-operative management, 6(2), 76-90.
34. Study on the implementation of the Regulation 1435/2003 on the Statute for European Cooperative Society (SCE), (2010) EURICSE (European Research Institute on Cooperative and Social Enterprises).
35. Thirion, E. (2017). Statute for social and solidarity-based enterprises, EPRS, European Parliament.
36. Widuto, A. (2017). EU support for social entrepreneurs, EPRS, European Parliament.
37. Zakić, V., & Nikolić, M. (2018). State financial support to cooperatives in Serbia. School of business,158 – 174.
38. Zakić, V., Nikolić, M., & Tasić, V. (2018). The possibilities of improving the regulative and methodology of the cooperative audit in Serbia, Reviser, 82/2018, 57-68.