Some reflections on the formal legal aspect of the creation of non-agricultural cooperatives in Cuba, based on analysis of the Pinar del Río case

<p>This article begins with an exam of some general elements of the legal regulation of the process of constitution of the non agricultural cooperatives. Subsequently, it centers its attention in three fundamental aspects of the same one: the authorizations to constitute, the notarial writings of constitutions and the inscription in the mercantile registration. These analyses, of the way in which it has been regulated legally and developed the process of constitution of the non agricultural cooperatives in Pinegrove of the River, are guided to determine the juridical – formal aspects that requires improvement.</p><p><strong>Received</strong>: 31.05.2015<br /><strong>Accepted</strong>: 30.07.2015