Rettssubjekt


Eit rettssubjekt er eit juridisk omgrep for alle som som kan få rettar og pådra seg plikter med grunnlag i rettsreglar. Alle fysiske personar er rettssubjekt, og det same gjelde i utgangspunktet for juridiske personar. Eit selskap er såleis eit eige rettssubjekt, som er uavhengig av eigarane.


At eit selskap er eit rettssubjekt medfører såleis at det er selskapet som pådrar seg rettar og plikter, og som kan saksøke og saksøkast (har partsevne i prosess), og ikkje dei enkelte deltakarane eller eigarane.


Det siste gjeld likevel ikkje utan unntak for alle slags juridiske personar og i alle samanhengar. Eit eksempel på dette er at deltakarane i eit ansvarleg selskap blir skattlagde individuelt, medan selskapet ikkje er eit skattesubjekt. I kva grad juridiske personar er rettssubjekt vil dermed måtte avgjerast konkret for kvart enkelt rettslege problemstilling.



Sjå også |


  • Rettsleg handleevne

  • Rettsevne


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