A Social Enterprise Company in EU Organisational Law?

Author(s):  
J S LIPTRAP

Abstract This article explores the European Parliament's July 2018 non-legislative resolution proposing to the European Commission a directive for facilitating social enterprise companies’ cross-border activities. The proposal is first situated within the context of the social economy and how the sector has grown in importance to European integration. The proposal and the European Commission's response are then examined. Although the European Commission was not convinced that Member States would be amenable to the proposal, a consensus may already exist that is sufficient to garner their support. Even if this prediction is wrong, however, it is argued that there are reasons to surmise that the proposal will likely be reassessed and ultimately successful at some future point. Finally, the proposal is viewed with a reflexive harmonisation lens. Through the analysis, regulatory issues are identified, and a solution is then suggested.

Author(s):  
Peter North

Building on the diverse economies perspective of JK Gibson-Graham, this chapter discusses how conceptions of just and sustainable economies in the context of the Anthropocene can be generated and, more importantly, performed through social and solidarity economies in the global North. It reviews concepts of the SSE in the global North, and discusses the extent that the UK social economy sector has been tamed and neoliberalised as more antagonistic conceptions of co-operative and grassroots economies created by green and socialist activists in the 1970s and 1980s have been transformed into neoliberal conceptions of social enterprise, with an inbuilt assumption that the private sector is more effective than the public. It discusses how in conditions of austerity social enterprise can legitimate the abandonment of socially excluded communities, and that to counter this, the social economy sector in the UK should develop more antagonistic perspectives, learning from Latin Americans. Finally, it discusses the contribution of Transition Initiatives in rekindling conceptions of grassroots sustainable economies.


2002 ◽  
Vol 26 (3) ◽  
pp. 39-60 ◽  
Author(s):  
Graham Taylor ◽  
Andy Mathers

This paper explores the logical and historical determinants of European integration and reflects on the potential and dangers this presents for labour movement renewal. Through the principle of ‘subsidiarity’ a regulatory gap has been established between political mobilisation at the national level and neo-liberal regulation at the European level. The historical determination of this form is traced through an exploration of the social struggles against neo-liberalism that have developed within member states and transnational mobilizations that bridge this regulatory gap by linking resistance across national boundaries.


2017 ◽  
Vol 5 ◽  
pp. 62-66
Author(s):  
Barbara Bradač Hojnik

In this paper, social entrepreneurship as a developing type of entrepreneurship is analyzed. On the level of the European Union (EU), social entrepreneurship is widely supported by different initiatives which aim to develop a suitable legal, administrative, and financial environment for social enterprises, but also allowing member states to regulate them individually. This paper focuses on the social entrepreneurship in Slovenia, where it is strictly shaped by the legislation. Consequently, social enterprises need to meet the legislation’s requirements which hinder their quantity and development. Additionally, the scope of social enterprises is narrowed to those companies that received the formal status of social enterprise. In the paper provided will be the data on social enterprises in Slovenia with some recommendation for further development of the framework for social entrepreneurship in the country.


2021 ◽  
Vol IV (IV) ◽  
pp. 27-47
Author(s):  
Stefan Babiarz

Gift and inheritance tax in the European Union Member States is calculated and charged in numerous ways. In the majority of countries of the European Economic Community it constitutes a separate tax. In several countries it is not charged at all or is part of the income tax. Despite the attempts made by the European Commission to unify the legislation of the Member States in this regard, there has been no success. The article presents the above-mentioned attempts of the European Commission, their results and consequences. It identifies the methods of avoiding a double or even triple taxation on cross-border inheritances or donations. This is of crucial significance also to the Polish citizens who demonstrate higher and higher investment activity in the countries of the European Economic Community and third countries.


2020 ◽  
Vol 66 (1) ◽  
pp. 101-126
Author(s):  
Young Soo Park

Social-economic entities, such as village enterprises and cooperatives, have appeared in addition to social enterprises since the ‘Social Enterprise Promotion Act’ was enacted, and local governments have established ordinances to support them. However, the ordinances have not been generalised and applied as there is no specific definition of ‘Social Economy’ in the applicable parent Act - Social Enterprise Promotion Act. This research aims to revitalise the social economy in local cities and counties in Gyeonggi-do. Thus, the paper has conducted a comparative analysis of the characteristics of the local authorities’ ordinances. The study has identified complex problems of the local ordinances and suggests potential directions for further developments for the ‘Social Economy Ordinances’. The results of the exploration are as follows. Firstly, 27 out of 31 cities and counties in Gyeonggi-do have established and implemented the ‘Social Economy Ordinances’; however, most of them have not specified ‘parent laws’ of the ordinances. Secondly, although, the definitions of ‘Social Economy Ordinances’ are varied in individual local governments in Gyeonggi-do, they have been using similar keywords. Thirdly, the target scopes of the policies under the current ‘Social Economy Ordinances’ operated by local authorities are inconsistent and incoherent in terms of the system of norm and effectiveness. Thus, the ordinances are needed to be collectively reorganised and modified when the Basic Act on Social Economy are enacted. Although the scopes of support are proper in terms of the system of effectiveness, it is necessary to improve the post-management sections for the policy of supporting the social economy.


2016 ◽  
Vol 7 (4) ◽  
pp. 461-485 ◽  
Author(s):  
Mary O’Shaughnessy ◽  
Patricia O’Hara

AbstractWhat is termed the social economy in Ireland includes charities, co-operatives, voluntary associations and non-profits. However, the label is not widely used to describe them collectively so that many organisations within the wider social economy do not identify themselves with, or even fully understand, the term. The concept of social enterprise first emerged in public policy discourse in the 1990s and, since then, has been mainly viewed as a mechanism of job creation/integration and service provision in disadvantaged communities. This perspective on social enterprise has been significantly influenced by European policy. By contrast, in Irish academic discourse, the interpretation of social enterprise is more varied due to the different influences of the US and European intellectual traditions. These variations have contributed to ambiguity about the social economy as a sector, and social enterprises as distinctive forms, and this has compromised attempts to estimate the scale and potential of the sector in Ireland to date. In 2013, as part of the policy response to the unemployment crisis of the economic recession, the Irish government commissioned an examination of the job-creation potential of social enterprise. The Forfás report offered a new official definition of social enterprise, characterised by many of the features of the EMES ideal type. Furthermore, the description and examples of social enterprises included in the report confirmed the dominance of one model of social enterprise in Ireland – the Work Integration Social Enterprise or WISE. The objective of this paper is to discuss how social economy and social enterprise are understood in Ireland and to explain how WISEs have evolved as the dominant Irish social enterprise model to date. The influence of the US (Salamon and Anheier 1997; Dees 1998) and European/EMES academic traditions (Pestoff 1998; Borzaga and Defourny 2001; Nyssens 2006; Defourny and Nyssens 2010, 2012) and EU and national policy perspectives, since the early 1990s, on Irish academic and policy discourse is discussed in this paper. It is argued that the adoption by successive Irish governments of a labour market integration approach, to supporting the development of the Irish social economy, since the early 1990s, has shaped the sector and contributed to the emergence of one dominant social enterprise type, the WISE. Some of the characteristics and impacts of Irish WISE are then discussed together with the challenges they face.


2017 ◽  
Vol 3 (1) ◽  
pp. 65-80
Author(s):  
Rui Lanceiro

Since its inception, the concept of EU citizenship, as well as the rights and duties deriving therefrom, has evolved considerably, particularly in the area of social rights. ECJ case law has played a central role in defining the right of EU citizens to access social benefits in the host Member States, which meant a decrease in their degree of discretion to restrict the access to national social securities systems. However, the recent Dano and Alimanovic judgments represent a significant change from previous case-law, setting limits on the right of EU citizens to social benefits in the host Member States. The right of residence in another Member State appears to be dependent on the status of a worker citizen in accordance with the new methodology in order to avoid being an excessive burden on the social system of the host Member State. However, the new approach still leaves several unanswered questions. Were these decisions an attempt to address the “social security tourism” debate? Is the CJEU falling behind with regard to the protection of social rights? What will remain of previous jurisprudence?


Significance The celebration came just days before the United Kingdom is set to begin the withdrawal process. Precisely what path the EU will take over the next decade remains uncertain and the European Commission has kicked off a process of dialogue on various scenarios for its future. Impacts Debates about the future of the EU will occur simultaneously with Brexit negotiations and be coloured by them. EU leaders will be keen to continue to demonstrate their commitment to press forward with European integration despite Brexit. Brexit will not lead to an unravelling of the EU and thus far has served to enhance support for the Union in other member states. Yet Brexit will not lead to any sudden deepening of integration.


2018 ◽  
Vol 11 (7) ◽  
pp. 76
Author(s):  
Hsiao-Ming Liu ◽  
Shang-Yung Yen

Taiwan's aboriginal tribes have long been affected by political forces and market economy model, and the aboriginal people living in remote mountainous areas with lack of information have met with a lot of economic and social problems and challenges such as loss of land and traditional culture, aging population and stagnation of tribal industry development. Therefore, the original self-sufficient tribes began to prone to “poverty”, and this is one of the most critical social issues for Taiwan to cope with. The purpose of this paper is to discuss the concept of "social economy" in the aboriginal tribes, to develop and restore the sharing economic cooperation model, to increase collective interests and to set up tribal social enterprises, so as to address the crucial social issues.This study will adopt the method and experience of socio-economic analysis to study the action plan of Seediq, a division of Taiwanese aboriginals, and their experience of social and economic organization and operation, and reflection on the social enterprise system. The main research is to explore the social economy in the Meixi tribe, the status quo and future development, and how to employ social innovation to promote the tribal social enterprise planning and business model.


2019 ◽  
Vol 29 (1) ◽  
pp. 21-25
Author(s):  
Venelin Terziev ◽  
Natalia Bekiarova ◽  
Marin Georgiev

In the last decade the concept of development and promotion of social economy and social entrepreneurship are part of EU policy to tackle the social exclusion of persons in a vulnerable position. Also, the model of social economy is one of the key instruments for achieving social objectives within the framework of the sustainable and inclusive growth. Social benefits are measured by integration and employment of disadvantaged people, the contribution to the process of social inclusion of other vulnerable people, and the economic indicator is expressed by saved public funds for social welfare, on the one hand, and the additional funds compensating the social costs of long-term unemployment. What is important to happen is to create suitable conditions for the development of social enterprises with the widest possible range - vulnerable groups themselves and their problems are diverse and different, and the "answer" to their needs must be flexible in order to be efficient and effective; "way to solutions" is not important (the path may be different, as are diverse and vast opportunities for economic initiatives) that leads to the result itself, the result is important - better integration and sustainable tackling of social exclusion.The Economic and Social Council of the Republic of Bulgaria (ESC) believes that social enterprises in Bulgaria are still an untapped business model. Current social enterprises are mainly non-governmental organizations by applying the relevant legislation creating social enterprises whose business is focused on the realization of the social purpose and mission of the organization. Social enterprises in Bulgaria operate in various sectors, the most serious part are in: the delivery of social services; providing jobs for people with disabilities; mediation in finding employment of unemployed persons; provision of health services; аctivities in the field of education and others.In realizing these activities the leading is not the end product but the achieved social effect on individuals themselves expressed in obtaining the necessary support to integrate into society. In this sense, there are three basic models of social enterprises: The most common model is the one that creates jobs and develops the workforce. By business jobs are created primarily for people with disabilities. Most often the social enterprise is the employer of people with disabilities in order to achieve the integration of persons with disabilities in the labor market and create conditions for a better life. Another popular model of a social enterprise is the one in which the enterprise produces goods and seeks markets, also engaging with their distribution. Most often social enterprises involve persons with disabilities in the form of occupational therapy involved in the production of certain goods. Existing social enterprises in Bulgaria within this model are engaged in the manufacture of certain products by persons who are unemployed or socially excluded. The aim is to enable them to work and improve their social inclusion. The third existing model in Bulgaria is related to the provision of social services generally through payment of external customers, while social enterprise provides social services to its members. Payment is under contract with the state or a municipality. Within this model, services are provided to different users paid directly to social enterprise for direct service.


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