The Portuguese Law on Social Economy

Deolinda Aparício Meira ()
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Deolinda Aparício Meira: Law Department of the Polytechnic Institute of Oporto/ISCAP/CECEJ, CIRIEC-Portugal, Portugal

No 1412, CIRIEC Working Papers from CIRIEC - Université de Liège

Abstract: This study is a reflection on the Portuguese Framework Law on Social Economy, highlighting, from a critical point-of-view, its contribution to the explicit institutional and legal recognition of the social economy sector. It does so by defining the concept of social economy and listing the entities engaged in this sector, by defining its guiding principles and the mechanisms for its promotion and encouragement, and also by describing the creation of a tax and competition regime which will take into account its specificities. The setting up of this foundation of the social economy was based on the constitutional principle of protection of the social and co-operative sector, which substantiates the adoption of differentiating solutions in view of the positive discrimination of this sector.

Keywords: social economy; framework law; guiding principles; social economy entities; legal regulation (search for similar items in EconPapers)
JEL-codes: K29 K40 (search for similar items in EconPapers)
Date: 2014-12
New Economics Papers: this item is included in nep-hpe, nep-law and nep-reg
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Persistent link: https://EconPapers.repec.org/RePEc:crc:wpaper:1412

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