The Legal System Governing the Creation, Operation and Liquidation of Cooperative Companies of Government Employees in Iran; Challenges and Solutions

Cooperative companies of employees of executive bodies as one of the examples of distribution cooperative companies, although in practice in many government agencies in three types of housing, consumption and credit cooperatives, they are established and are operating, but regarding the definition of the mentioned companies, the conditions of creation, activity, legal facilities, restrictions and prohibitions governing them, there are many ambiguities in the current legal system that make it necessary to examine the above issue. It is worth mentioning that so far no special law has been approved to organize cooperative companies of government employees, although considering the generality governing cooperative companies in numerous laws and also some approvals of the Cabinet in this field, it should not be considered that there is a complete legal vacuum in this field. Taking the descriptive-analytical method, the leading research seeks to analyze the ambiguities and shortcomings of the legal system governing government employees' cooperative companies and answers the question whether a legal system appropriate to the state of government employees' cooperative companies in Iran has been foreseen? And what solutions can be provided to solve the existing shortcomings. Based on the findings of this article, in the existing legal regulations, there are no provisions that are appropriate to the situation of the mentioned companies, which should be subject to certain regulations at least in some respects. The need to organize the mentioned companies and complete the legal system that governs them according to their specific situation, especially considering the number and diversity of the mentioned companies and the negative consequences of not properly setting up the legal framework governing the creation, activity and liquidation of the mentioned companies in the economic system, is one of the necessities of writing.