Bibliography:

1. Hagen H., (2012), Guidelines for Cooperative Legislation, the third revised edition, International Labour Office. https://www.ilo.org/wcmsp5/groups/public/---ed_emp/---emp_ent/documents/publication/wcms_195533.pdf (in English)
2. Jugeli G, Giguashvili G. (09.02.2021). Definitions of the project of the Law of Georgia on Entrepreneurs. GIZ, http://lawlibrary.info/ge/books/GIZ_-Draft-Law-on-Entrepreneurs_2021.pdf (in Georgian)
3. § 2 Haftung für Verbindlichkeiten Für die Verbindlichkeiten der Genossenschaft haftet den Gläubigern nur das Vermögen der Genossenschaft. http://extwprlegs1.fao.org/docs/pdf/ger158133.pdf (in German)
4. Evaluation of ENPARD Programme in Georgia, Submission Date 21/01/2021. SOGEROM SA consortium, EuroPlus Consulting & Management, SOGEROM SA, Applus+. (in English)
5. Fici A. (2013). “An introduction to Cooperative Law” in Cracogna D. Fici A., Henry H (editors). International Handbook of Cooperative Law (2013) Germany, Springer. (in English)
6. Fjørtoft T, Gjems-Onstad O. “Chapter 26, Norway and Scandinavian Countries” in Cracogna D. Fici A., Henry H (editors). International Handbook of Cooperative Law (2013) Germany, Springer. (in English)
7. How to Regulate Cooperatives in the EU? A Theory of Path Dependency Ger J.H. van der Sangen, DQ December 2014 | No. 4. (in English)
8. The Essential Role of Cooperative Law, Antonio Fici, DQ December 2014 | No. 4. (in English)
9. Transnationalization of Agricultural Cooperatives in Europe, Jos Bijman, Perttu Pyykkönen & Petri Ollila, DQ December 2014 | No. 4. (in English)
10. Serbian Agricultural Cooperatives and their path towards the European Union – Legal Aspects, Gordana Ljubojević1, Nina Maksimović Sekulić2, Economics of Agriculture, Year 68, No. 1, 2021, (pp. 173-190), Belgrade. (in English)
11. The Law of Georgia on Agricultural Cooperatives. https://matsne.gov.ge/ka/document/view/1972742?impose=original&publication=9 (in Georgian)
12. The Law of Georgia on Agricultural Cooperatives. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 (in English)
13. The Law of Georgia on Entrepreneurs. https://matsne.gov.ge/ka/document/view/5230186?impose=original&publication=0 (in Georgian)
14. The Law of Georgia on Entrepreneurs. https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 (in English)
15. The Tax Code of Georgia. https://matsne.gov.ge/ka/document/view/1043717?impose=original&publication=185 (in Georgian)
16. The Tax Code of Georgia. https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 (in English)
17. The Law of Georgia on Grants. https://matsne.gov.ge/ka/document/view/31510?publication=30 (in Georgian)

Notes:

1. Document number: 875-Vრს-Xმპ, the document passed by: Parliament of Georgia, date of passing the document: 02/08/2021, https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022]
2. Document number: 816-რს, the document passed by: Parliament of Georgia, date of passing the document: 12/07/2013, https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 (English version dates: 07.12.2017). [Last accessed: 9 September, 2022] https://matsne.gov.ge/ka/document/view/1972742?publication=9 (Georgian version last accessed: 09.09.2022)
3. Hagen H., (2012), Guidelines for Cooperative Legislation, the third revised edition, International Labour Office, https://www.ilo.org/wcmsp5/groups/public/---ed_emp/---emp_ent/documents/publication/wcms_195533.pdf [Last accessed: 9 September, 2022]
4. International Cooperative Alliance. https://www.ica.coop/en/cooperatives/what-is-a-cooperative [Last accessed: 9 September, 2022]
5. Law of Georgia on Enterpreneurs. https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022]
6. Law of Georgia on Agricultural Cooperatives, Article 3. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
7. It is worth mentioning that the Law of Georgia on Entrepreneurs determines nine different types of cooperatives, and for only two of them there are specific laws ex: Law of Georgia on Agricultural Cooperatives.
8. Jugeli G, Giguashvili G. (09.02.2021). Definitions of the project of the Law of Georgia on Entrepreneurs. GIZ. http://lawlibrary.info/ge/books/GIZ_-Draft-Law-onEntrepreneurs_2021.pdf [Last accessed: 9 September, 2022]
9. § 2 Haftung für Verbindlichkeiten Für die Verbindlichkeiten der Genossenschaft haftet den Gläubigern nur das Vermögen der Genossenschaft. http://extwprlegs1.fao.org/docs/pdf/ger158133.pdf [Last accessed: 5 June, 2022]
10. Inconsistent translation. The phrase “for the purposes of this Law” is not present in the Georgian version of the law. https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022] See the original Georgian version https://matsne.gov.ge/ka/document/view/5230186?impose=-original&publication=0 [Last accessed: 9 September, 2022]
11. Law of Georgia on Entrepreneurs. Paragraph 6, article 8, https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022]
12. There is no need for separate registration in the tax organ Law of Georgia on Entrepreneurs. Article 8, part 1: Registration of an entrepreneur entails both state registration and tax registration. (last accessed 09.09.2022).
13. Law of Georgia on Agricultural Cooperatives, paragraph 1, article 7, In order to obtain the status of an agricultural cooperative, a legal entity under private law legally established as a cooperative, shall submit an application to the Agency. Article 7, paragraph 4: The Minister of Environmental Protection and Agriculture of Georgia makes a decision on the basis of the application determined in the article 3, regarding granting the status of Agricultural cooperative to the legal entity of private law established under the legal form of the cooperative. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]. inconsistent translation of Article 7, paragraph 4 in the English version of the law. See the original Georgian version: https://matsne.gov.ge/ka/document/view/1972742?impose=original&publication=9 [Last accessed: 9 September, 2022]
14. Law of Georgia on Agricultural Cooperatives, paragraph “o”, article 3, Agency – non-entrepreneurial (noncommercial) legal entity – Agricultural and Rural Development Agency (hereinafter “Agency”), entering in the system of the Ministry of Environmental Protection and Agriculture of Georgia. (translation of author). https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022]. inconsistent translation. See the original Georgian version: https://matsne.gov.ge/ka/document/view/1972742?impose=original&publication=9 [Last accessed: 9 September, 2022]
15. Law of Georgia on Agricultural Cooperatives, paragraph 6, article 7, Minister of Environmental Protection and Agriculture of Georgia makes a decision on termination of the status of an agricultural cooperative. The basis of the termination of the status may be: a. Negative results of monitoring; b. Diminution of members as defined in paragraph 3 of article 11 of this law; c. Application of agricultural cooperative on termination of the status of an agricultural cooperative. (translation of the author). inconsistent translation. See the original Georgian version: https://matsne.gov.ge/ka/document/view/1972742?impose=original&publication=9 [Last accessed: 9 September, 2022]
16. This phenomenon could be provoked by the fact that most of the agricultural cooperatives in Georgia were created for the sole purpose – get governmental support or grants from different international organizations. One of the examples is a finding of an ENPARD-facilitated study that cooperative support programmes, “as well as grant components of international programmes motivate local farmers to establish cooperatives.” What the study captured actually was the tendency in behaviour that often leads to forming of false cooperatives. Similar findings are observed elsewhere too. This tendency is confirmed by a non-ENPARD survey of Tbilisi State University researchers held in Kakheti and Imereti regions of Georgia in 2016, which concludes that majority of farmers so far have negative relation to the process and cooperation and note that they opened cooperatives for the purpose of taking part in State programs or getting grants. Sustainable management of natural resources and resilience, TITLE – Evaluation of ENPARD Programme in Georgia, Submission Date 21/01/2021. SOGEROM SA consortium, EuroPlus Consulting & Management, SOGEROM SA, Applus+.
17. Law of Georgia on Agricultural Cooperatives, Article 8: The Agency is entitled to monitor agricultural activities of legal person having status of agricultural cooperative. (last accessed 09.09.2022). (translation of author). Inconsistent translation. See the original version https://matsne.gov.ge/ka/document/view/1972742?impose=original&publication=9 [Last accessed: 9 September, 2022]
18. During the monitoring, the authorized person of the Agency checks: Whether the agricultural cooperative carries out the agricultural activities provided for by the Law of Georgia on the Agricultural Cooperative; Whether the minimum of the members of the agricultural cooperative is established by the legislation of Georgia; Whether the agricultural cooperative is being liquidated or insolvency proceedings are underway. (translation of author). See the original. http://cooperatives.rda.gov.ge/monitoring [Last accessed: 9 September, 2022]
19. Law of Georgia on Entrepreneurs. Article 227. https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022]
20. Law of Georgia on Entrepreneurs. Article 232. https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022]
21. Jugeli G, Giguashvili G. (09.02.2021). Definitions of the project of the Law of Georgia on Entrepreneurs. GIZ. http://lawlibrary.info/ge/books/GIZ_-Draft-Law-onEntrepreneurs_2021.pdf [Last accessed: 9 September, 2022]
22. Law of Georgia on Entrepreneurs entered into the force in January of 2022 and was a subject of major changes, while the Law of Georgia on Agricultural Cooperatives remained the same.
23. Shareholder in Georgian is “მეპაიე” (mepaie) which means the holder of „პაი“ (pai) – share, but differs from the share in other companies such in LLC.
24. The physical persons and cooperatives can be the members of the same cooperative and this still be the cooperative of the first tier.
25. Law of Georgia on Agricultural Cooperatives, Article 11. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
26. Law of Georgia on Agricultural Cooperatives, subparagraph “a”, paragraph 3, Article 132. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
27. Law of Georgia on Agricultural Cooperatives subparagraph “b”, paragraph 3, Article 132. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
28. subparagraph “a”, paragraph 3, Article 132. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
29. Law of Georgia on Agricultural Cooperatives subparagraph “c”, paragraph 3, Article 132. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
30. The project of the law was voted and now it’s an existing law on entrepreneurs.
31. Fici A. (2013). “An introduction to Cooperative Law” in Cracogna D. Fici A., Henry H (editors). International Handbook of Cooperative Law (2013) Germany, Springer.
32. Law of Georgia on Agricultural Cooperatives, Article 11, paragraph 4: An associated member of the agricultural cooperative may be a physical person (including citizens of foreign countries) having attained the age of 18 and/or a legal person (including a legal person registered abroad), which agrees with the principles of activities of this cooperative, which may not be engaged in the activities of this cooperative and which made a contribution of associate member in accordance with this law and charter of agricultural cooperative. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
33. See 23.
34. Law of Georgia on Agricultural Cooperatives, Article 11, paragraph 3: The number of members of an agricultural cooperative in settlements to which the Law of Georgia on the Development of High Mountain Regions applies shall not be less than 3, and in the rest of Georgian territory – less than 5. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
35. Law of Georgia on Agricultural Cooperatives, Article 134: 1. The total cost of agricultural products purchased and/or services rendered for an agricultural cooperative during the current reporting year by those persons who are not shareholders, shall not exceed 50% of annual circulation of goods of the agricultural cooperative. 2. The limitation provided for by the first paragraph of this article shall not apply to the industrial and technological processes and the planting and Seeding materials necessary for the reproduction, and to products necessary for animal nutrition and propagation. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
36. Fjørtoft T, Gjems-Onstad O. “Chapter 26, Norway and Scandinavian Countries” in Cracogna D. Fici A., Henry H (editors). International Handbook of Cooperative Law (2013) Germany, Springer.
37. Jugeli G, Giguashvili G. (09.02.2021). Definitions of the project of the Law of Georgia on Entrepreneurs. GIZ. http://lawlibrary.info/ge/books/GIZ_-Draft-Law-onEntrepreneurs_2021.pdf [Last accessed: 9 September, 2022]
38. Law on Agricultural Cooperatives cites only 4 of the 7 principles of ICA: Voluntary and Open Membership, Democratic Member Control, Member Economic Participation, Concern for Community. However, the law addresses these principles with the following wording: voluntary membership, democratic management, economic participation of members (shareholders) of agricultural cooperatives, social responsibility, fairness and mutual assistance.
39. Jugeli G, Giguashvili G. (09.02.2021). Definitions of the project of the Law of Georgia on Entrepreneurs. GIZ. http://lawlibrary.info/ge/books/GIZ_-Draft-Law-onEntrepreneurs_2021.pdf [Last accessed: 9 September, 2022]
40. Law on Agricultural Cooperatives, paragraph g) article 3: democratic management – equal opportunity for members of an agricultural cooperative to manage and control the cooperative’s activity, for which each member of the cooperative has one vote on the general meeting https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
41. International Cooperative Alliance. “Cooperative identity, values & principles”. https://www.ica.coop/en/cooperatives/cooperative-identity [Last accessed: 9 September, 2022]
42. Article 228, paragraph 1: The subscribed capital of a cooperative may be determined by its statute. https://matsne.gov.ge/ka/document/view/5230186?impose=translateEn&publication=0 [Last accessed: 9 September, 2022]
43. Jugeli G, Giguashvili G. (09.02.2021). Definitions of the project of the Law of Georgia on Entrepreneurs. GIZ. http://lawlibrary.info/ge/books/GIZ_-Draft-Law-on-Entrepreneurs_2021.pdf [Last accessed: 9 September, 2022]
44. Law on Agricultural Cooperatives, subparagraph “d”, paragraph 2, article 7: the application must include following documents: the document proving the payment of the shares (pai). (translation of author). Inconsistent translation. See the original version: https://matsne.gov.ge/ka/document/view/1972742?impose=original&publication=9 [Last accessed: 9 September, 2022]
45. Georgian Lari – national currency of Georgia – https://nbg.gov.ge/en/georgian-money/georgian-lari [Last accessed: 9 September, 2022]
46. Law of Georgia on making changes in the Law of Georgia on Agricultural Cooperatives. Date of adoption of the law – 11.12.2019. https://matsne.gov.ge/ka/document/view/4717765?publication=0 [Last accessed: 9 September, 2022]
47. Law on Agricultural Cooperatives, paragraph e1 article 3: share– yearly compulsory contribution of a member of an agricultural cooperative in share fund, not less than 300 GEL, for his/her economical participation in agriculturalcooperative, which gives him/her possibility to participate in activities of this cooperative, receive a dividend from incomes of this agricultural cooperative and gives him/ her right to vote on general meetings. https://matsne.gov.ge/ka/document/view/1972742?impose=translateEn&publication=3 [Last accessed: 9 September, 2022]
48. Law of Georgia Regarding making changes to the Georgia Law "On Agricultural Cooperatives". https://matsne.gov.ge/ka/document/view/3056436?publication0 [Last accessed: 9 September, 2022]
49. Jugeli G, Giguashvili G. (09.02.2021). Definitions of the project of the Law of Georgia on Entrepreneurs. GIZ. http://lawlibrary.info/ge/books/GIZ_-Draft-Law-on-Entrepreneurs_2021.pdf [Last accessed: 9 September, 2022]
50. See 48
51. According to subparagraph “t” of paragraph 4 of article 172 of the Tax Code of Georgia, the supply of agricultural products, produced in Georgia before their industrial processing (change of commodity code) shall be exempt from VAT with the right of deduction. Subparagraph “u” of paragraph 4 of article 172 of the Tax Code of Georgia defines that the supply of cheese made as a result of industrial processing of products obtained from animals living in Georgia shall be exempt from VAT with the right of deduction. According to the Tax Code of Georgia, particularly Article 197, the commodity code changes if the amount of packaged milk does not exceed 2 litres. It means that the milk that is packed in the big vessels (more than 2 litres) does not changes the commodity code and stays as a primary product. If we remember the subparagraph “t” of paragraph 4 of article 172 of the Tax Code of Georgia and analyze it in the frame of article 197, this leads us to conclude that the milk, that is packaged in the original packing the size of which exceeds 2 liters is free from VAT https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 [Last accessed: 9 September, 2022]
52. Law of Georgia, Tax Code of Georgia. Article 82. https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 [Last accessed: 9 September, 2022]
53. Tax Code of Georgia, subparagraph “f”, paragraph 1, article 99. https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 [Last accessed: 9 September, 2022]
54. Law of Georgia on Grants, https://matsne.gov.ge/ka/document/view/31510?impose=original&publication=30 [Last accessed: 9 September, 2022]
55. Tax Code of Georgia, subparagraph “a”, paragraph 2, article 97 – Object of profit taxation The object of profit taxation of a resident enterprise (except for cases under paragraphs 2, 8 and 9 of this article) shall be the costs incurred, or other payments not connected with economic activities and/or which are not related to the objective of the organisation’s activities (including those not connected with charity activities or not related to the objective of a grant agreement) https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 [Last accessed: 9 September, 2022]
56. Tax Code of Georgia, paragraph “z1”, article 173, The following shall be VAT exempt: the import of goods provided for under a grant agreement by a grantor or a grantee https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 [Last accessed: 9 September, 2022]
57. Tax Code of Georgia, paragraph 2, article 181, a grant recipient, who has purchased goods and/or services within a grant agreement, shall be entitled to a deduction or a refund of the VAT paid for the goods/services, on the basis of a tax invoice or, in the case of reverse charge, of a document evidencing payment of the VAT to the budget filed with a tax authority https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 [Last accessed: 9 September, 2022]
58. Tax Code of Georgia, paragraph “c” Article 199, The following shall be exempt from import duty: import of goods financed with grants or with a concessional loan granted by the state authority of a foreign country and/ or an international organisation, of which at least 25% accounts for a grant element. The Ministry of Finance of Georgia shall calculate the grant element in accordance with a resolution of the Parliament of Georgia https://matsne.gov.ge/ka/document/view/1043717?impose=translateEn&publication=175 [Last accessed: 9 September, 2022]