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In the article is valued the obligations contracted in the period of formation of a non agricultural cooperative in Cuba, taking into account the recent legal formulation. In the beginning is characterized the cooperative in formation like artificial figure, as well as its expression in Cuba. Also, the acts that specifically can be executed at this time are determinate where the cooperative doesn’t even have artificial personality. Then, the analysis is centered on the effects that produce these acts, especially those carried out by the Committee Agent and their valuation in law. Received : 04 February 2017 Accepted : 01 September 2017 Published online : 22 December 2017

Análisis crítico a las obligaciones contraídas en el período de formación de las cooperativas no agropecuarias en Cuba