Cooperativismo de consumo no Distrito Federal: alternativa viável

Abstract

This article was prepared as a work of completion of the MBA - Management of Cooperatives, conducted by the Catholic University of Brasilia in partnership with SESCOOP - National Service Cooperative Learning. Its aim was to describe how the consumer cooperatives, one of thirteen branches of the cooperative, may be feasible in the Federal District, even with the ICMS - Tax on Circulation of Goods and Services in transactions between the cooperative and its members. However, for a better understanding of the issue, we'll talk about the beginnings of cooperatives worldwide and in Brazil, on the principles on which it is based cooperatives and about consumer cooperative. Tax issues will also be addressed, particularly with respect to the ICMS and how the collection of this tax in the Federal District in relation to the majority of items that could be sold by a consumer cooperative.