THE LEGAL FRAMEWORK FOR COOPERATIVE ENTITIES IN ANDALUSIA. EVOLUTIONOF THE LEGISLATIVE MODEL

At the end of 2021, 10 years hadpassed since the enactment of Law 14/2011 on Andalusian Cooperatives (LACS). In the Spanish legislative context regarding cooperatives, this law represented a step forward in making the economicandfinancial framework of this type of entity more flexible. It is for this reason that we have found it interesting for researchers on cooperative company law from other countries to explore some of the most novel and striking features of this law, which, however, has not been without criticism