This paper examines the administrative legal system of cooperatives classified as public benefit and social initiative, due to the uniqueness of their aim, as they are cooperatives devoted to providing people with care and support services. Some of these include the development of healthcare, therapeutic, educational, cultural and recreational activities, and others focused on labour market integration and defence of individuals or groups with special difficulties of integration. In addition, the concurrence of a public interest makes the taxation system of these cooperatives become apart from the special tax system for cooperatives, and apply a more beneficial, special tax system.

Received: 20.05.2013
Accepted: 26.06.2013