legal entity

Begrepp · Nordisk företagsterminologi · Utkast

URI

https://iri.suomi.fi/terminology/nbvoc/concept-6006

Termer

Definition

a company, business, sole trader, non-profit association etc that is registered with a business registration authority or other public authority

Anmärkning

Originally from EU Core Business Vocabulary:
Definition
A self-employed person, company, or organization that has legal rights and obligations.
Usage
A Legal Entity able to transact business, typically registered with a body able to confer legal status such as a national business register. It is able to trade, is legally liable for its actions, accounts, tax affairs etc. This makes Legal Entities distinct from the concept of organisations, groups or sole traders. Many organisations exist that are not Legal Entities, yet to the outside world they have staff, hierarchies, locations etc. Other organisations exist that are an umbrella for several Legal Entities (universities are often good examples of this). This vocabulary is concerned solely with registered Legal Entities and does not attempt to cover all possible trading bodies.

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