The peculiarities that present the fiscal treatment of cooperative societies in some States Members as, among others, Spain, Italy or France, and also countries of the European Free Trade Association, such as Norway, responds to the need to promote this type of entities with an important social component. The concession of a beneficial fiscal regime responds to its own organization and purposes, and the subjection to certain social obligations that are not present in other societies. Nevertheless, from community institutions have been questioned the adequacy of the models relating with competition rules to ensure the proper functioning of the common market, and may become classified as State aid incompatible with Community law in the terms of the European Community Treaty. In this context, we consider necessary to update the Commission Communication on the application of state aid rules to measures relating to direct business taxation (OJ Nº C 384 of December 10, 1998). This norm of “soft law”, which has been very useful, is outdated, and, among other things, should include references to cooperatives and content specific measures specifically designed to promote the establishment of cooperative societies with the intention to safeguard the realization of the values that guide its operation which largely coincide with those pursued by the Community itself.

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