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Shoqëri Tregtare
A business entity is an entity that is formed and administered as per corporate law in order to engage in business Business is the practice of making one's living or making money by producing or Trade, buying and selling Product (business), products (such as goods and Service (economics), services). It is also "any activity or enterprise entered into for pr ... activities, charitable work, or other activities allowable. Most often, business entities are formed to sell a product or a service. There are many types of business entities defined in the legal systems of various countries. These include corporations, cooperatives, partnerships, sole traders, limited liability company, limited liability companies and other specifically permitted and labelled types of entities. The specific rules vary by country and by state or province. Some of these types are listed below, by country. For guidance, approximate equivalents in the company law of English-speaking countries are g ...
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Sole Proprietorship
A sole proprietorship, also known as a sole tradership, individual entrepreneurship or proprietorship, is a type of enterprise owned and run by one person and in which there is no legal distinction between the owner and the business entity. A sole trader does not necessarily work alone and may employ other people. The sole trader receives all profits (subject to taxation specific to the business) and has unlimited responsibility for all losses and debts. Every asset of the business is owned by the proprietor, and all debts of the business are that of the proprietor. It is a "sole" proprietorship in contrast with a partnership, which has at least two owners. Sole proprietors may use a trade name or business name other than their or its legal name. They may have to trademark their business name legally if it differs from their own legal name, with the process varying depending upon country of residence. Advantages and disadvantages Registration of a business name for a sole propri ...
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Voluntary Association
A voluntary group or union (also sometimes called a voluntary organization, common-interest association, association, or society) is a group of individuals who enter into an agreement, usually as volunteering, volunteers, to form a body (or organization) to accomplish a purpose. Common examples include trade associations, trade unions, learned society, learned societies, professional associations, and environmental movement, environmental groups. All such associations reflect freedom of association in ultimate terms (members may choose whether to join or leave), although membership is not necessarily voluntary in the sense that one's employment may effectively require it via occupational closure. For example, in order for particular associations to function effectively, they might need to be mandatory or at least strongly encouraged, as is true of trade unions. Because of this, some people prefer the term common-interest association to describe groups which form out of a common i ...
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Corporate Tax
A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at state or local levels. The taxes may also be referred to as income tax or capital tax. A country's corporate tax may apply to: * corporations incorporated in the country, * corporations doing business in the country on income from that country, * foreign corporations who have a permanent establishment in the country, or * corporations deemed to be resident for tax purposes in the country. Company income subject to tax is often determined much like taxable income for individual taxpayers. Generally, the tax is imposed on net profits. In some jurisdictions, rules for taxing companies may differ significantly from rules for taxing individuals. Certain corporate acts or types of entities may be exempt from tax. The incidence of corporate ...
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Unlimited Liability
An unlimited company or private unlimited company is a hybrid company (corporation) incorporated with or without a share capital (and similar to its limited company counterpart) but where the legal liability of the members or shareholders is not limited: that is, its members or shareholders have a joint and several non-limited obligation to meet any insufficiency in the assets of the company to enable settlement of any outstanding financial liability in the event of the company's formal liquidation. Characteristics The joint and several non-limited liability of the members or shareholders of such an unlimited company to meet any insufficiency in the assets of the company (to settle its outstanding liabilities if any exist) applies only upon the formal liquidation of the company. Therefore, prior to any such formal liquidation of the company, any creditors or security holders of the company may have recourse only to the assets of the company, not those of its members or sharehol ...
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Societas Europaea
A ''societas Europaea'' (, ; "European society" or "company"; plural: ; abbr. SE) is a public company registered in accordance with the corporate law of the European Union (EU), introduced in 2004 with the Council Regulation on the Statute for a European Company. Such a company may more easily transfer to or merge with companies in other member states. As of April 2018, more than 3,000 registrations have been reported, including the following nine components (18%) of the Euro Stoxx 50 stock market index of leading eurozone companies (excluding the SE designation): Airbus, Allianz, BASF, E.ON, Fresenius, LVMH Moët Hennessy Louis Vuitton (and its parent company Dior), SAP, Schneider Electric and Unibail-Rodamco-Westfield. National law continues to supplement the basic rules in the Regulation on formation and mergers. The European Company Regulation is complemented by an Employee Involvement Directive which manages the rules for participation by employees on the company ...
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Societas Cooperativa Europaea
The European Cooperative Society (SCE, for Latin ) is, in corporate law, a European cooperative type of company, established in 2006 and related to the Societas Europaea (SE). They may be established and may operate throughout the European Economic Area (including the European Union). The legal form was created to remove the need for cooperatives to establish a subsidiary in each member state of the European Union in which they operate, and to allow them to move their registered office and headquarters freely from one member state to another, keeping their legal identity and without having to register or wind up any legal persons. No matter where they are established, SCEs are governed by a single EEA-wide set of rules and principles which are supplemented by the laws on co-operatives in each member state, and other areas of law. History Early attempts Legislative history SCEs in practice In 2015, the German meat marketer changed its legal form to a Societas cooperativa Euro ...
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European Political Foundation
A European political foundation, formally a political foundation at European level, informally a Eurofoundation, is a Think tank, research and advocacy organization close to, but independent from a Europarty. They are funded by the European Parliament. Their purpose is to act as platforms aiming at developing forward-looking ideas and concepts for their respective political family and providing a forum where those ideas can be widely debated. There are nine Eurofoundations as of 16 March 2009. Timeline 2003 Regulation (EC) No 2004/2003 of the European Parliament and of the Council of 4 November 2003 defined what a Europarty, or ''Europarty, political party at European level'', was and tightened up their regulation. 2007 That regulation was later heavily amended by Regulation (EC) No 1524/2007 of the European Parliament and of the Council of 18 December 2007. That amendment provided for the earlier-floated concept of a Eurofoundation, political foundation at European level, a le ...
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European Research Infrastructure Consortium
A European Research Infrastructure Consortium (ERIC) is a full juridical person and a corporation under European Union law. With a membership of at least one European Union member state and two EU member or associated states, it has legal personality and full legal capacity recognized in all Member States. Currently there are 25 ERICs established. The primary objective of an ERIC is to establish and operate, through its Members, a of European importance on a non-economic basis. In order to promote innovation and knowledge and technology transfer, the ERIC should be allowed to carry out some limited economic activities if they are closely related to its principal task and they do not jeopardize its achievement. Membership The members of an ERIC may be Member States, associated countries, third countries other than associated countries and intergovernmental organizations. Further Member or Associated states, third countries or intergovernmental organisations may become members or obs ...
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