Commercial company

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In commercial law, a commercial company is a company that operates a commercial trade and is considered an entrepreneur within the meaning of the Sales Tax Act.

General

The composition “commercial company” describes a company that trades. Trade is not only the commercial sector (wholesale, retail), but also any kind of commercial trade, as well as in the sense of “to be active”. The German Commercial Code (HGB) combines different meanings with the legal concept of a commercial company. This is how it is. 1 HGB that the existing regulations for merchants also apply to commercial companies. Thus, they are applicable for the open commercial company (OHG), limited partnership (KG), public limited company (AG; para 1 AktG) and company with limited liability (GmbH; para 3 GmbH-Gesetz). A commercial company is also the European Economic Interest Grouping (EEIG). Take § 6 Abs. 1 HGB, commercial companies are always companies with full merchant status. According to this, the concept of a company must be fulfilled, there must be a purpose or legal form which gives rise to the status of full merchant, and there must be no company which could also be a minority merchant or non-merchant.

In the narrower sense, the commercial company is a partnership under commercial law (OHG and KG; also called partnerships).
No commercial companies are the silent partnership, civil society, cooperatives, savings banks and mutual insurance association.

History

Jewish trading companies have existed since the time of the Mishnah. century after Christ. According to the Jewish legal definition, a commercial company had to serve the promotion or achievement of a purpose, regardless of whether it is a permanent or temporary one. The purpose of Jewish trading companies was mostly to gain or preserve assets for society. In the 9th century there was a Jewish trading company that traveled regularly on two sea and two land routes to India and China. One of the routes was through Khazaria, a Jewish state in southern Russia. In the Islamic cultural circle developed from the 6. In the 20th century – that is, even in pre-Islamic times – the Mudaraba, which is still an important form of Islamic finance. It emerged as a silent society in which an investor provides the capital and the entrepreneur provides the work.

In the Middle Ages, the commercial company offered a much-used opportunity to distribute work and financial risk in economic life. Commercial companies organized themselves without exception as partnerships. In the Mediterranean there were already in the High Middle Ages in the sea cities trading companies, but their organization locally under