{"id":56206,"date":"2026-09-15T10:23:42","date_gmt":"2026-09-15T08:23:42","guid":{"rendered":"https:\/\/www.nzp.de\/?p=56206"},"modified":"2026-09-15T10:24:31","modified_gmt":"2026-09-15T08:24:31","slug":"a-company-that-is-not-really-a-company-an-introduction-to-the-civil-law-partnership","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/cat\/una-empresa-que-en-realitat-no-es-una-empresa-una-introduccio-a-la-societat-de-dret-civil\/","title":{"rendered":"Una societat que en realitat no \u00e9s una societat? Introducci\u00f3 a la societat civil de persones"},"content":{"rendered":"<p style=\"font-weight: 400;\">Quan diverses persones volen cooperar per assolir un objectiu com\u00fa, la majoria pensa autom\u00e0ticament en alguna forma d'associaci\u00f3 empresarial, com ara una societat de responsabilitat limitada o una societat de responsabilitat limitada comandit\u00e0ria. El dret civil hongr\u00e9s, per\u00f2, tamb\u00e9 reconeix una estructura molt m\u00e9s senzilla: la societat civil.<\/p>\n<p style=\"font-weight: 400;\">Una societat de dret civil \u00e9s una forma de cooperaci\u00f3 que permet a diverses persones perseguir conjuntament un objectiu econ\u00f2mic o d'una altra mena sense establir una organitzaci\u00f3 o persona jur\u00eddica separada per a aquest prop\u00f2sit.<\/p>\n<p style=\"font-weight: 400;\"><strong>La societat de dret civil no \u00e9s una persona jur\u00eddica<\/strong><\/p>\n<p style=\"font-weight: 400;\">Una de les caracter\u00edstiques m\u00e9s importants d'una societat de dret civil \u00e9s que no t\u00e9 personalitat jur\u00eddica. Mentre que una associaci\u00f3 empresarial apareix en les relacions jur\u00eddiques com un subjecte jur\u00eddic independent, una societat de dret civil no esdev\u00e9 una persona separada dels seus membres.<\/p>\n<p style=\"font-weight: 400;\">En la pr\u00e0ctica, aix\u00f2 significa que:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>la societat civil no pot adquirir drets ni assumir obligacions en nom propi;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>la societat no es pot inscriure al registre mercantil;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>No t\u00e9 actius separats dels dels seus membres.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">Per tant, una societat de dret civil no \u00e9s realment una organitzaci\u00f3, sin\u00f3 m\u00e9s aviat una cooperaci\u00f3 contractual entre els seus membres.<\/p>\n<p style=\"font-weight: 400;\"><strong>Com es crea una societat de dret civil?<\/strong><\/p>\n<p style=\"font-weight: 400;\">La resposta \u00e9s senzilla: per contracte. Per\u00f2 la pregunta m\u00e9s interessant \u00e9s: com es pot formar aquest contracte?<\/p>\n<p style=\"font-weight: 400;\">Les parts, o membres, es comprometen a cooperar per assolir el seu objectiu com\u00fa, a aportar els actius necessaris per aconseguir aquest objectiu com\u00fa i a assumir conjuntament els riscos de les seves activitats.<\/p>\n<p style=\"font-weight: 400;\">No es requereix cap autoritzaci\u00f3 ni registre oficial per a la seva creaci\u00f3. En el cas d'un acord de societat de dret civil, el Codi Civil no prescriu cap requisit formal obligatori, cosa que significa que l'acord es pot formalitzar no nom\u00e9s per escrit, sin\u00f3 tamb\u00e9 verbalment.<\/p>\n<p style=\"font-weight: 400;\">A m\u00e9s, en certs casos, l'exist\u00e8ncia d'una societat de dret civil tamb\u00e9 es pot establir sobre la base de la conducta impl\u00edcita de les parts. Segons la pr\u00e0ctica judicial, el que importa no \u00e9s necess\u00e0riament el nom que les parts donen a la seva cooperaci\u00f3, sin\u00f3 la subst\u00e0ncia real de la seva cooperaci\u00f3.<\/p>\n<p style=\"font-weight: 400;\" class=\"translation-block\">Aix\u00f2 queda ben il\u00b7lustrat per BH (Judgement) 1978. 118., segons el qual:<\/p>\n<p style=\"font-weight: 400;\">\u201cQuan les obres de construcci\u00f3 es duen a terme conjuntament pels pares i el seu fill, o per familiars propers, si existeix una intenci\u00f3 comuna d'adquirir b\u00e9ns conjuntament i s'han posat a disposici\u00f3 els recursos financers necessaris per a la seva disposici\u00f3 conjunta, pot existir la possibilitat legal d'establir la creaci\u00f3 d'una societat civil d'acord amb l'article 571 del Codi Civil.\u201d<\/p>\n<p style=\"font-weight: 400;\">La decisi\u00f3 mostra clarament que, en certs casos, les parts poden esdevenir membres d'una societat de dret civil fins i tot sense haver tingut l'intenci\u00f3 expressa de fer-ho. Si es poden establir l'objectiu com\u00fa, la cooperaci\u00f3, l'assumpci\u00f3 conjunta del risc i les condicions estatut\u00e0ries, la relaci\u00f3 jur\u00eddica pot sorgir.<\/p>\n<p style=\"font-weight: 400;\"><strong>Qu\u00e8 es considera una aportaci\u00f3 d'actius?<\/strong><\/p>\n<p style=\"font-weight: 400;\">Un element clau d'una societat de dret civil \u00e9s la aportaci\u00f3 d'actius.<\/p>\n<p style=\"font-weight: 400;\">La contribuci\u00f3 proporcionada per un membre pot ser:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>diners;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>un objecte amb valor monetari;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>un dret amb valor monetari;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>qualsevol altre servei, en particular treballs personals.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">El valor de les aportacions d'actius no monetaris el determinen els mateixos membres, i la proporci\u00f3 relativa de les aportacions s'estableix sobre aquesta base.<\/p>\n<p style=\"font-weight: 400;\">Pel que fa al dest\u00ed de la contribuci\u00f3, cal distingir entre b\u00e9ns consumibles i b\u00e9ns no consumibles. Els b\u00e9ns no consumibles, com ara un vehicle a motor o maquin\u00e0ria, s'inclouen, com a regla general, en l'\u00fas com\u00fa dels membres.<\/p>\n<p style=\"font-weight: 400;\">Els articles de consum, per\u00f2, com ara el menjar, el combustible o certes mat\u00e8ries primeres, esdevenen propietat conjunta dels membres.<\/p>\n<p style=\"font-weight: 400;\"><strong>Qui pren les decisions?<\/strong><\/p>\n<p style=\"font-weight: 400;\">At\u00e8s que una societat de dret civil no t\u00e9 una organitzaci\u00f3 independent, la presa de decisions \u00e9s essencialment a mans dels membres.<\/p>\n<p style=\"font-weight: 400;\">Com a regla general, tots els membres tenen dret conjuntament a dirigir els afers de la societat. Les parts, per\u00f2, tamb\u00e9 poden acordar nomenar un o m\u00e9s membres concrets per gestionar la direcci\u00f3.<\/p>\n<p style=\"font-weight: 400;\">Si diverses persones tenen dret a dirigir els assumptes de la societat, les decisions es prenen, com a regla general, per unanimitat.<\/p>\n<p style=\"font-weight: 400;\">Una caracter\u00edstica important \u00e9s que una persona externa a la societat no pot ser autoritzada a gestionar els seus afers, a difer\u00e8ncia de la gran majoria d'empreses, on aix\u00f2 \u00e9s possible.<\/p>\n<p style=\"font-weight: 400;\"><strong>Es pot transferir la posici\u00f3 de membre?<\/strong><\/p>\n<p style=\"font-weight: 400;\">Una societat de dret civil es basa en una relaci\u00f3 personal de confian\u00e7a. Els membres normalment decideixen cooperar entre si tenint en compte la identitat m\u00fatua, i per tant la relaci\u00f3 de soci no es pot considerar un dret de propietat transferible lliurement.<\/p>\n<p style=\"font-weight: 400;\">En conseq\u00fc\u00e8ncia, com a regla general, la condici\u00f3 de soci no es pot transferir lliurement a tercers. Una nova persona nom\u00e9s pot ingressar en la relaci\u00f3 jur\u00eddica amb el consentiment dels altres socis.<\/p>\n<p style=\"font-weight: 400;\">Per tant, una societat de dret civil difereix significativament de les associacions empresarials, on la transfer\u00e8ncia de certs interessos de capital o de quotes socials \u2014 encara que no necess\u00e0riament de manera senzilla \u2014 \u00e9s m\u00e9s probable que es produeixi.<\/p>\n<p style=\"font-weight: 400;\"><strong>Quan s'extingix una societat de dret civil?<\/strong><\/p>\n<p style=\"font-weight: 400;\">Una societat de dret civil pot finalitzar per diverses raons.<\/p>\n<p style=\"font-weight: 400;\">La terminaci\u00f3 pot resultar, en particular, de:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>l'assoliment de l'objectiu com\u00fa;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>l'acord mutu dels membres;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>resoluci\u00f3 de l'acord per notificaci\u00f3;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>el dec\u00e9s d'un membre;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>la dissoluci\u00f3 d'un membre sense successor legal.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\">En aquests darrers casos, els membres restants poden decidir mantenir l'acord de societat en vigor sense el membre que se'n va. La l\u00f2gica d'aquesta regulaci\u00f3 \u00e9s que una societat de dret civil \u00e9s una relaci\u00f3 contractual basada en la confian\u00e7a personal que les parts estableixen tenint en compte la identitat m\u00fatua.<\/p>\n<p style=\"font-weight: 400;\"><strong>Acord de liquidaci\u00f3 posterior a la finalitzaci\u00f3<\/strong><\/p>\n<p style=\"font-weight: 400;\">La dissoluci\u00f3 de la societat no significa que les parts puguin simplement donar-se l'esquena. Segons la llei, els socis estan obligats a liquidar els comptes entre si, i qualsevol exclusi\u00f3 pr\u00e8via d'aquesta liquidaci\u00f3 \u00e9s nul\u00b7la i sense efecte.<\/p>\n<p style=\"font-weight: 400;\">En el curs de l'acord:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>els b\u00e9ns comuns s'han de dividir en proporci\u00f3 a les aportacions dels membres;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>Els objectes proporcionats per a \u00fas com\u00fa s'han de retornar al seu propietari;<\/li>\n<\/ul>\n<ul style=\"font-weight: 400;\">\n<li>Qualsevol reclamaci\u00f3 i obligaci\u00f3 pendents s'han de saldar.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"font-weight: 400;\"><strong>Resum<\/strong><\/p>\n<p style=\"font-weight: 400;\">La societat de dret civil \u00e9s una de les formes m\u00e9s senzilles de cooperaci\u00f3 en el dret privat hongar\u00e8s. No \u00e9s una persona jur\u00eddica, no est\u00e0 subjecta a registre i, en molts casos, ni tan sols es requereix un acord escrit per a la seva constituci\u00f3. Al mateix temps, la seva flexibilitat pot induir f\u00e0cilment a error: en certes circumst\u00e0ncies, les parts poden, fins i tot sense voler, establir una forma de cooperaci\u00f3 que la llei qualifica com a societat civil.<\/p>\n<p style=\"font-weight: 400;\">Per aquest motiu, val la pena familiaritzar-se amb les normes d'aquesta estructura, especialment pel que fa a les aportacions d'actius, la presa de decisions, la finalitzaci\u00f3 i el tancament, abans d'iniciar una cooperaci\u00f3 amb altres en la recerca d'un objectiu com\u00fa.<\/p>\n<p style=\"font-weight: 400;\">\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/div>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"alert\" aria-live=\"assertive\" aria-atomic=\"true\"><\/div>","protected":false},"excerpt":{"rendered":"<p>When several persons wish to cooperate in pursuit of a common objective, most people automatically think of some form of business association, such as a limited liability company or a limited partnership. Hungarian civil law, however, also recognises a much simpler structure: the civil law partnership. A civil law partnership is a form of cooperation [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":56207,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-56206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"When several persons wish to cooperate in pursuit of a common objective, most people automatically think of some form of business association, such as a limited liability company or a limited partnership. Hungarian civil law, however, also recognises a much simpler structure: the civil law partnership. A civil law partnership is a form of cooperation\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Vajk Varai-Jeges\"\/>\n\t<meta name=\"google-site-verification\" content=\"0ZCEmvP3Jss6hqLOqbcJenXmykbTzE02xFLyiDZx5i8\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/www.nzp.de\/cat\/una-empresa-que-en-realitat-no-es-una-empresa-una-introduccio-a-la-societat-de-dret-civil\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.nzp.de\\\/cat\\\/una-empresa-que-en-realitat-no-es-una-empresa-una-introduccio-a-la-societat-de-dret-civil\\\/#article\",\"name\":\"A Company That Is Not Really a Company? An Introduction to the Civil Law Partnership | NZP NAGY LEGAL\",\"headline\":\"A Company That Is Not Really a Company? 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