L’Acte Uniforme relatif au Droit des Sociétés Coopératives (AUSCOOP) adopté par le conseil des ministres le 15 décembre 2010 à Lomé (Togo) comporte 397 articles et est divisé en deux principales parties auxquelles s’ajoutent deux parties complémentaires.Cet Acte répond à une demande fortement exprimée par les coopérateurs de l’espace OHADA qui, n’étant pas soumis aux règles des sociétés commerciales, souhaitaient des règles spécifiques harmonisées à l’échelle régionale.La première partie renvoie aux règles relatives à la constitution de la coopérative, à son fonctionnement, à sa dissolution ainsi qu’à tous les événements se rapportant à la vie de la coopérative. Quelques traits caractéristiques de ces formes d’organisation de l’entreprise méritent d’être soulignés: l’adhésion volontaire et ouverte à tous sans discrimination, le pouvoir démocratique exercé par les coopérateurs, l’autonomie et l’indépendance, l’éducation, la formation et l’information du coopérateur, l’engagement volontaire envers la communauté, la coopération entre organisations à caractère coopératif.La deuxième, quant à elle, fait la distinction entre la société coopérative simplifiée et la société coopérative avec conseil d’administration. Les autres parties dites complémentaires renvoient, d’une part aux dispositions pénales, et d’autre part aux dispositions diverses transitoires et finales, qui, elles, renvoient aux modalités pratiques d’application de ce texte.L’AUSCOOP s’applique à toutes les coopératives, sous réserve des règles nationales ou régionales spécifiques, applicables à aux sociétés coopératives exerçant une activité bancaire ou financière.

This Act establishes the Co-operative Development Division and the National Advisory Council for Co-operative Development and defines the functions the Division and of the Council. The Division shall, among other things, be charged with responsibility for the following matters: (a) co-ordination of inter-governmental and inter-State co-operative activities; (b) formulation of broad national economic policy for co-operative development and financing, and the integration of co-operative policies into national development plans; and (c) supervision of national co-operative societies and the implementation of development policies relating to national co-operative projects.

This Act provides for the registration and administration of co-operative societies, duties and privileges of registered societies and rights and liabilities of members, provides for the settlement of disputes between co-operative societies and other institutions or its members, and the division and amalgamation of co-operative societies.The President may appoint the Federal Director of Co-operatives for the registration and control of co-operative Societies. A registered society which has as one of its objects the disposal of any article of agriculture, animal husbandry, forestry, fisheries produced by its members, may provide for such disposal in its bye-laws or by contract with its members. A charge in favour of a registered society may be created on all crops, forest produce, marine produce, fish, livestock, fodder, agricultural, industrial and fishing implements. A charge created in favour of a registered society by a member of that society in respect of a produce of his agriculture or his land shall not be subject to compulsory registration under other law.

This Act promulgates the Law on Agriculture Cooperation. It is composed of 11 Parts including 85 articles. Part 1 sets forth some general provisions. Part 2 addresses the structure of Agriculture Cooperation. Part 3 provides for the functions and the structure units of Agriculture cooperation. Part 4 is concerned with the funds of the cooperatives, its resources, and the distribution of surplus. Part 5 provides for membership procedures and the responsibilities of each member. Part 6 sets up the board of Directors. Part 7 addresses exemptions and benefits. Part 8 is concerned with all the monitoring and quality assurance issues. Part 10 is about the Central Agricultural Cooperative Union . Finally, part 11 provides for penalties in case of violations to the provisions of this Act.

This Law is composed of 7 articles. The aquatic resources cooperatives must adapt their statutes and regulations according to this Law (art. 1). Formation of a new administrative board in accordance with the provisions of this Law (art. 2). Adaptation of the Fund for the Support of Fishermen Cooperatives to the provision of this Law (art. 3). The General Administration for Fish Resources Development is the only competent authority to implement the rules of this Law (art. 4). The Minister of Agriculture will issue the implementing regulations of this Law (art. 5).

Cette loi porte réglementation des sociétés coopératives de pêcheurs. Elle comprend 16 articles relatifs, entre autre, à la constitution des coopératives, à leur objet, aux conditions pour pouvoir faire part de ces coopératives, aux conditions de publicité, à leur contrôle par le gouvernement, à leur traitement fiscal.

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