A legal entity is an organization that ... All about the concept of a "legal entity"

People enter into different relationships in the market. The interaction is carried out directly by separate physical persons and indirectly. In the latter case, citizens act through different associations. Any such group acts as one whole. People unite in it, having a common interest, goals and objectives. Groups can have a formalized and non-formalized character. In the latter case, they operate without any legal registration. Formalized associations receive the status of legal entities or another category provided for by law.

GK

The 48th article of the Code defines the legal entity. It shows the main features of the association. обладает на законных правах имуществом, отвечает им по собственным обязательствам. The article specifies that an entity that recognizes property on legal grounds and is responsible for its own obligations is recognized as a legal entity . The status presupposes the ability of the association to realize proprietary and impeccable rights, to act as a defendant / plaintiff.

Main features

, хозяйственном ведении, оперативном управлении определенный имущественный комплекс. A legal entity is an organization that owns , manages, operates a certain property complex. Thus material values should meet a number of criteria. имущество. A legal entity is an organization that has a separate property. It must be accounted for on an independent balance sheet.

отдельно от своих участников несет имущественную ответственность. A legal entity is an organization that, apart from its members, bears property responsibility. This means that the company is not responsible for the debts of the founders. Participants, in turn, also do not bear responsibility for the obligations of the company.

, способная выступать в суде в качестве ответчика и истца. A legal entity is an organization capable of acting in court as a defendant and a plaintiff. Any association created on legal grounds has legal capacity. As a document confirming the legitimacy of the association, a state registration certificate is in evidence.

предприятие, запись о котором внесена в ЕГРЮЛ. A legal entity is an enterprise whose record is entered in the Unified State Register of Legal Entities. In accordance with the law, the beginning of the company's existence is determined by the calendar number of entering information about it into the Unified Register. Another sign relates to participation in civil circulation.

, действующая от своего имени, а не от лица учредителей. A legal entity is an organization acting on its own behalf, and not on behalf of the founders. The association independently acquires and realizes property and non-property (personal) rights, fulfills duties.

Classification criteria

The GK divides the associations into several features:

1. Purpose of the activity. An organization can be created to generate profit or realize tasks that are not related to the extraction of income.
2. Organizational and legal form. There are several of them in the legislation. одну конкретную организационно-правовую форму. A legal entity is an organization that has one specific organizational and legal form.
3. Specificity of the interaction of the association and its founders. In this case, consideration is given to the presence / absence of ownership rights to the contributions that they make to the legal entity's property.

Objective

According to this criterion, enterprises are divided into two major categories: non-commercial and commercial. The former do not engage in business. Their purpose is not related to the receipt of revenues, which, in turn, are not distributed among the participants. предприятие, осуществляющее предпринимательскую деятельность, направленную на извлечение денежной выгоды. A commercial entity is an enterprise that carries out entrepreneurial activities aimed at extracting cash benefits.

In the Civil Code, the difference between the indicated associations is reduced to the following. Both the first and the second enterprise have the right to profit from its activities. However, the commercial structure can distribute the extracted income among the participants, and in the non-profit association the funds are channeled to implement the statutory tasks.

Organizational-legal type

It is a set of certain characteristics that are objectively identified in a system of common criteria and essentially distinguish a particular firm from many others. In the class of commercial companies, there are economic partnerships / societies, production cooperatives, municipal and state unitary enterprises. The second group of legal entities includes:

1. Religious and public associations.
2. Institutions that are financed by the owner.
3. Charitable funds, etc.

Specificity of relations

By the nature of the interactions between the enterprise and its participants, two groups of companies are singled out. The first includes organizations in which the founders retain ownership of their contributions to the association they create. However, the latter does not own and does not dispose of them. In the second group there are enterprises in which participants do not have ownership of the deposits, as it moves to the organization. In this category, two subtypes are distinguished:

1. Enterprises where the founder in return of the contribution receives certain obligations with respect to the association.
2. Companies in which the participant does not acquire any legal opportunities, giving input.

The first subtype includes unitary municipal and state enterprises, as well as institutions that are financed by the owner. Among them are consumer and production cooperatives, business associations and partnerships. The second subgroup includes all other companies. These include public associations, charity and other foundations, religious societies, unions, associations that unite enterprises and other non-profit structures.

Legal status of property

A legal entity is an organization that owns certain tangible assets. This category includes economic partnerships / societies, cooperatives, non-profit enterprises, with the exception of institutions.

As was said above, the property complex must meet a number of requirements. материальные ценности, стоящие на самостоятельном балансе. A legal entity is an organization that owns material values that are on an independent balance sheet. In other words, everything that is not documented can not be attributed to the property of the company. Simply put, the participant's contribution before fixing in the balance sheet is not the property of the legal entity.

In addition to the above, there are unitary municipal and state enterprises, subsidiaries. Their property is transferred to economic management. The law provides for the provision of material assets in operational management. On such a right state-owned enterprises and institutions possess property.

Constituent documentation

предприятие, зарегистрированное в установленном порядке. A legal entity is an enterprise registered in accordance with the established procedure. To perform this procedure, it is necessary to perform a number of activities. First of all, the organization begins with the documentation. It includes the charter and the decision on the formation of the enterprise. It should be said that the design and approval of these documents should be carried out at the general meeting of participants. If the company creates one entity, then it takes all decisions individually. At the stage of registration of the constituent documentation it is important to choose the right type of the company's main activity.

Charter

This document is considered one of the main for the enterprise. The charter defines the main type of the company's activities, the duties and rights of the founders, financial policy, responsibility, ways of distributing profits. The sections of the document are discussed at the general meeting. The minutes record questions and decisions on them. If the founder is one, then, accordingly, he does everything in one-to-one order. The charter specifies the name of the enterprise (full and short), organizational and legal type.

In case of reorganization, the document should be amended. The decision on them is also adopted at the meeting. Any adjustments to the charter are subject to state registration. The decision of the meeting and a new document are provided to the Federal Tax Service. Changes will take effect from the moment of entering the corresponding entries in the register.

Authorized capital

Its presence is a mandatory requirement of law. The amount of capital, in accordance with the law, 10 thousand rubles. State registration is carried out with at least 50% of the specified value. The enterprise must have an account with the bank. The registration authority along with the other documents is provided with a certificate of the presence of the bank with the required sum.

Ares Enterprises

Previously, the existing legislation required the registration of the company in the place of its immediate activities. That is, they should have become a non-residential premises. Currently, even the apartment where the owner of the organization lives is a legal address. It should, however, be taken into account that if the owner is alone, then only a title document is required. If the owners of the apartment are several, you will need to provide written consent from each of them. If the enterprise already has a premise, the document on which basis it is used is presented to the registration authority. This may be a lease agreement, the right to own a building, etc.

Submission of documents to the Federal Tax Service

The tax inspection is the registering authority. Before submitting the documentation, you must pay the state fee. A registration application is attached to the package of documents. Its form is issued in the inspection and is filled in according to the model. Simultaneously with the documents, you can apply for a tax system. It is worth noting that by default the company that is being created will use OSS. If the enterprise is not profitable from a financial point of view, then it makes sense to immediately write a statement on the transition to the USN. You can also submit it after receiving the sv-va about state registration in five days. If the application is not filed, the company will pay all taxes provided for under the FAS (for profit, from property, VAT, etc.).

Final stages

A legal entity is an enterprise that possesses means of identification. First and foremost, they are the name and the seal. The name of the company is selected in accordance with the requirements of the law. The word "Russia" and its derivatives, as well as the coat of arms of the Russian Federation, are not used in the press, except for the cases established in the norms.

Conclusion

Currently, there are a huge number of legal entities. In international practice and foreign legislation, other types of enterprises are defined, not provided for by domestic standards. This situation reflects the peculiarities of the economy of various countries, a long history of the development of market relations. In the long term, the appearance of other types of organizations is likely in Russia. For this, appropriate prerequisites must arise.