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Abstract
When a cooperative is in liquidation, it is necessary to be clear that it is a process, whose objective is focused on adjusting the accounts of said legal entity in a state of insolvency, in such a way that it determines what corresponds to the interested parties, according to their rights actives and passives. As a general rule, it rests in the legal figure of the liquidator, the role of carrying out said process, and therefore, it is the person who must, in summary, inventories, collect and pay to whom it corresponds according to their right. Although, the three basic functions of the liquidator (inventory, collect and pay), does not result in practice, a shallow execution activity. It is rather, to exercise functions of any administrator, with the difference that the liquidator, only has a mass of assets, to balance liabilities, without activating the original operation of the bankrupt. In this sense, the exercise of the functions of the liquidator is framed in legal institutions defined as the special mandate (Civil Law) and good practices of general administration, as it is explained in a pristine way in Article 90 of Law 17 of May 1 of 1997, regarding the legal representation of the liquidation commission, and its relationship with the cooperative.
Keywords:
References
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TALEVA SALVTA, O. (2016). Cómo hacer una cooperativa. 9na. Edición. Buenos Aires. Argentina: Valletta Ediciones.
Constitución Política de la República de Panamá.
Código Civil de la República de Panamá.
Código de Comercio de la República de Panamá.
Ley 17 de 14 de mayo de 1997. Por el cual se desarrolla el artículo 283 de la Constitución Política de la República de Panamá se establece el régimen especial de las cooperativas. Gaceta Oficial 23279 de 5 de mayo de 1997.
Decreto Ejecutivo 137 05-11-2001. Por el cual se reglamenta la Ley N°17 de 1° de mayo de 1997 sobre el Régimen Especial de Cooperativas. Autoridad: Ministerio de Economía y Finanzas. Gaceta Oficial 24428 de 9 de noviembre de 2001.
Decreto Ejecutivo 39 de 22 de octubre de 1998. Por el cual se reglamenta la Ley 17 de 1º de mayo de 1997, sobre Régimen Especial de las Cooperativas. Autoridad: Ministerio de Planificación y Política Económica. Gaceta Oficial 23662 de 29 de octubre de1998.
Resolución IPACOOP- JD. 3-91 de 28 de octubre de 1991. Reglamento de Procesos de Intervención. Autoridad: Instituto Panameño Autónomo Cooperativo. Gaceta Oficial 21918 de 20 de noviembre de 1991.
Resolución J.D. 3 de 3 de diciembre de 2007. Mediante el cual se adopta el Reglamento de Procedimientos de las Comisiones Liquidadoras. Modificado por Resolución J.D.11-A/2010 de 30 de junio de 2010.Autoridad: Instituto Panameño Autónomo Cooperativo. Gaceta Oficial 25961 de 18 de enero de 2008.
