What are capital gains between a legal person and an ordinary person? The word «person» has several meanings.4 It is etymologically derived from personare,5 a term related to the larva of histrionalis, which means mask. In this sense, the person is understood as the mask covering the face of an actor reciting verses during a scene in a play; The purpose of the mask was to make the actor`s voice alive and strong. Later, people used the term «person» to refer to the masked actor himself. From this perspective, it is perfectly understandable to associate a person with a natural being of the human species.6 For Carnelutti10, legal persons include both natural persons (individuals) and collective persons. Both types share a point of convergence between economic and legal elements; However, the latter is characterized by the fact that it consists of several individuals (not just one) united by a common interest. The term legal person («pessoa jurídica» in Portuguese) is used in case law to designate a legal person with rights and obligations, which also has legal personality. Its regulations are largely based on the Brazilian Civil Code, where it is clearly recognized and defined, among other things. Traders can legally be classified as natural or legal persons.1 The first group refers to persons who are inherently capable of entering into obligations and exercising rights. The second group includes corporations, often referred to as corporations2, corporations3 or corporations. In this document, the term «entity» is often used to refer to this second group. c. The natural person acts on his own initiative, while the legal person must act through his legal representative in order to incur obligations and perform actions specific to business owners. In the common law tradition, only one person could have legal rights.

In order for them to work, the legal personality of a company has been established to include five legal rights: the right to a common treasure or safe (including the right to property), the right to a corporate seal (i.e. the right to conclude and sign contracts), the right to sue (to enforce contracts). the right to hire agents (employees) and the right to enact laws (self-government). [19] The notion of legal person for organizations of persons is at least as old as in ancient Rome: a multitude of collegiate institutions enjoyed the advantage of Roman law. Based on the criteria established by Mexican federal courts, there is no clear idea of what a legal entity is. Indeed, the Mexican courts have merely duplicated the text of the law (with some variations) and explained that «personality is an issue that must be examined at every stage of the process and even informally, since it is the basis of the procedure». To better understand this topic, which has been discussed since the nineteenth century, we reviewed the works of authors such as Bonnecase, Carnelutti, Savigny, Hans Kelsen, Nicolai Hartman, Ferrara, De Benito, García Máynez and Rodolfo Von Ihering. We conclude the article with the personal ideas of the author, Elvia Arcelia Quintana. The Federal Constitution uses, inter alia, in articles 5, 13, 14, 16, 20, sections V and IX, the term «person» to designate both natural and legal persons and considers them as legal subjects that govern the general hypotheses of these commandments.

On the basis of these provisions, it is clear that the constitutional text refers to those who have individual rights, including legal and natural persons. Then there is the main element, which recognizes that the legal person is bound by subjective rights and guarantees. In case law, the word «personality» has several meanings. In fact, the legal entity confers certain legal rights and obligations on the subject in a particular jurisdiction, such as: entering into contracts, indebtedness of property, taking on debts, etc. Legal personality is a prerequisite for legal capacity, the ability of any legal person to modify (conclude, transfer, etc.) its rights and obligations. A deceased person cannot be defamed for the purpose of damaging the reputation of the family or the feelings of family members. Nor can his property be dishonoured. Similarly, animals are protected by various laws. Endangered species, endangered species are protected by various government organizations.

But these people cannot have the rights of a living person in terms of fundamental rights or the right to vote or to prosecute. Máynez says that from an ethical point of view – and based on the ideas of the German philosopher Nicolai Hartmann – 17 a «person» is capable of making moral judgments, although he makes it clear that these judgments do not necessarily determine his behavior. As such, free will is an essential part of the legal entity. There are several differences between a natural person and a legal person. First of all, a natural person is a real person, a person with a distinct personality. He usually has the power to think his own thoughts and make his own decisions, although a person unable to make his own decisions is always a physical person. The rights of legal persons are restricted in other ways. In many countries, legal persons do not enjoy the same range of human rights as natural persons. One reason for this is that companies generally have more resources and are often better able to defend their rights than individuals. In fact, critics say companies have long used their designation as legal entities to protect themselves from government regulation and accountability.

The debate on the rights that corporations and other legal entities can exercise continues around the world. Sole proprietor (sole proprietor) and natural person 1.1 I, the undersigned, hereby confirm that I am the sole owner of the company trading as OR1.2, the undersigned, hereby confirm that I will submit this offer in my capacity as a natural person. DATE OF SIGNATURE PRINT NAME WITNESS 1 WITNESS 2 2. In lawsuits involving religious entities, the deity (the deity or god is a supernatural being considered divine or holy) is also a «legal person» that can participate in a dispute through a «trustee» or «temple administrative authority.» The Supreme Court of India (SC) ruled in 2010, ruling on Ram Janmabhoomi`s Ayodhya case, that the Rama deity in the respective temple was a «legal person» entitled to be represented by its own lawyer appointed by the directors acting on behalf of the deity. Similarly, the Supreme Court ruled in 2018 that the Ayyappan deity was a «legal person» with a «right to privacy» in the court case concerning the entry of women into Lord Ayyapan`s Sabarimala shrine. [22] As case law has developed, so has the notion of a person. People began to develop entities for their business and transactions. The world has seen a number of people acting on behalf of entities. The technical problem of suing a company has occurred several times. This paved the way for the development of another group of individuals known as legal entities. The term «natural person» refers to a living person with certain legal rights and obligations.

In contrast, a «corporation» or «corporation» is a group of people who are legally considered to be acting as a single person. Natural and legal persons have the right to sue other parties and conclude contracts. You can also both be on the receiving side of a pursuit. To explore this concept, consider the following natural definition of a person. Here is a list of the individual characteristics of natural and legal persons: Having presented arguments in support of this thesis, we can conclude that the subject of this study is not part of the natural person. Therefore, it can be applied to legal entities that are fictional entities in the real world but very real in the legal world. The study of commercial law can be divided into four broad categories: (a) natural persons (natural persons); (b) commercial goods; (c) legal instruments; and (d) administrative and judicial proceedings. Business relationships between individuals and companies require comprehensive legal documentation, including atypical or non-standard commercial contracts. A central feature of all business transactions is the «legal entity» used by organizations around the world to conduct business.

In order for many companies to carry out their day-to-day operations, they must have many of the same legal rights and obligations as natural persons. In a nutshell, these entities need a «legal entity.» Which brings us to the question of legitimacy. The most widely used legal instruments are non-standard commercial contracts. In this sense, it is the delimitation of the contracting parties as entities with well-defined rights and obligations. This authority, in turn, depends on the legitimacy of the «personality» of the contracting parties, which is often contested in business relationships. Whether or not one accepts the use of the terms «legal person» and «legal person», they often lead to immeasurable and diverse conflicts at the national, regional and global levels. This has led to efforts to improve the rules of the International Chamber of Commerce and improve legal models that provide guidance to different nations. We reviewed the works of various authors and concluded with the personal ideas of Elvia Arcelia Quintana. There is what is called a corporate personality. It is also a legal creation. Unlike other legal entities, a corporate personality has many more rights and obligations.

This presupposes a group of people standing behind its objective with certain functional bodies of the company.