Juridical Concept of Subjectivity of a Partnership and the Legal Status of its Management Board

The legally established concept of legal subjectivity of a partnership as an organisational unit not being a legal person is legally constituted by art. 8 of the Code of Commercial Companies, in connection with art. 331 of the Civil Code, and has triggered polarisation of opinions of legal scholars in the field of assessment of the legal position of the management (board) of a partnership. The legal regulations determining constitution and principles of activity and organisation of the partnership support the supposition that the management (board) of a partnership does not have all the features that would warrant considering the management (board) of the partnership as a body (authority) in its strict sense. However, competencies attributed to the management (board) of a partnership indicate that it performs functions similar to those of a body of a legal person which – in effect and in the light of art. 331 of the Civil Code – allows the application to the management (board) of a partnership, of the theory of the bodies with its key assumption that the results of acts of physical persons forming the body should be attributed to the legal person itself.

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