The previous issues of "Material Management and Logistics" the principles of establishing a European company (SE), especially a European joint-stock company, and a European economic interest grouping (EEIG) were presented. The third "European entity" is the European cooperative. In Council Regulation (EC) No 1435/2003 of July 22, 2003 (hereinafter referred to as the Regulation), announced in the Journal Of UE L 207 of August 18, 2003, the statute of a European cooperative society (SCE) was concluded. The regulation emphasizes that the Community should also provide cooperatives, which are a form of organization generally recognized in all Member States, with the appropriate legal instruments to support the development of their cross-border activities.