firma
Jest to pojęcie służące wyłącznie do oznaczenia przedsiębiorcy, nie przedsiębiorstwa. Przedsiębiorstwa działają pod firmami. Przedsiębiorcami mogą być wszystkie podmioty wskazane w Kodeksie Cywilnym ( osoba fizyczna, osoba prawna, jednostka organizacyjna niebędąca osobą prawną, lecz posiadająca zdolność prawną). Firma osoby fizycznej powinna zawierać co najmniej jej imię i nazwisko, natomiast firmy pozostałych podmiotów mogą być dowolnie kształtowane. Firma jako oznaczenie przedsiębiorcy nie może być zbyta i podlega ujawnieniu w specjalnym rejestrze (Ewidencja działalności Gospodarczej dla osób fizycznych, Krajowy Rejestr Sadowy dla pozostałych podmiotów). Jest to zasada ogólna zawarta w przepisach Kodeksu Cywilnego. Jednakże przepisy szczególne mogą stanowić inaczej( np. NBP nie podlega rejestracji).
Autor:
eldraque7Ostatnia aktualizacja: 2010-10-07 21:38.
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