ATO COOPERATIVO E O ADEQUADO TRATAMENTO TRIBUTÁRIO PARA AS COOPERATIVAS

This study has the general objective of studying the cooperative act and its appropriate tax treatment. In this way, we will reflect on the doctrine, initially providing a brief history of cooperativism, its origin and current evolution, with emphasis on its social character embodied by the corporate type and its principles. To obtain what we propose to do, we use bibliographical research in books, articles, periodicals, legislation and case law. The research results indicate that when it comes to the concept of a cooperative act, it has the reason of the cooperative, in terms of not acting in its own interest, thus seeking an intermediary between the cooperative member and the market. The Federal Constitution of 1988 provided significant changes to cooperatives, with the incentive being creation. Thus, it had the slightest intention of establishing an understanding which defines the elucidation of certain points selected or placed on the agenda for further discussions.