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目录一、导言二、语言和编辑上的修订三、对小型登记合作社的新规定1.自由组建组织形式2.商法上账务审查的免除3.加强了章程的自主性四、合作社目的的扩大1.理想合作社2.缴税管理办法(Abgabenordnung)第51条及其后相关条款意义上的税收优惠合作社五、组织性法律规定的变更1.多个表决权2.电子投票和在线社员大会
I. INTRODUCTION II. LANGUAGE AND EDITOR’S Amendment III. NEW PROVISIONS FOR SMALL REGISTRATION FACILITIES 1. Free-form organizational forms 2. Exemption from review of commercial law 3. Enhanced autonomy of articles of association IV. Expansion of the purpose of cooperatives 1. Ideal Cooperatives 2. Abgabenordnung Article 51 and Related Tax Concessions in Related Terms Cooperatives V. Changes in Organizational Laws 1. Multiple Voting Rights 2. E-voting and Online General Assembly