It should be noted that in the case of legal persons, there is not a single type of representation, but two different categories, which are described below, each bringing its own characteristics and peculiarities. When we speak of a natural person, we are referring to every existing human being with his duties and rights established by law. transactions before the Bundesfinanzhof, now the Bundesgericht für Finanz- und Verwaltungsgerichtsbarkeit, and establishes the obligation to prove the representation of those who advertise on behalf of another person and that that such representation was granted at the latest at the time of submission of the request or reply. Section II of article 209 of the above-mentioned Code provides for the obligation to attach to the application the document proving the personality (personality) of the applicant, if it is not managed in his own name or if it does not indicate that he has been recognized by the defending authority. The term “accredit” means: “to make something credible, to prove its certainty or reality; swearing, credit or reputation; provide assurance that a person or thing is what it represents or appears to be; to certify in a reliable document that a person is authorized to carry out a diplomatic, commercial or order operation, etc. (Diccionario de la Lengua Española, Real Academia Española, twenty-first edition, Editorial Espasa Calpe, Sociedad Anónima, Madrid, Spain). In order to prove legal status under Article 209 Section II of the Tax Code, it is then essential that the applicant submits the original or certified copy of the respective mandate or power of attorney, as this is the only way to be certain or convinced that he actually has the capacity and capacity to represent the applicant. Although section I of the above-mentioned article 209 stipulates that the. Strictly speaking, in the case of commercial companies, the representation of the company is ensured by its administrative bodies and, by virtue of these powers, these bodies may, in turn, grant powers of attorney to other persons with the legal or procedural capacity to perform legal or procedural acts in the name and on behalf of the company.
In democratic countries like Mexico, for example, individuals have the right to publicly express their opinions and are obliged to pay their taxes. On the one hand, the physical person is a human being with physical individuality and will. With a few exceptions (such as minority status or prohibition status), the way we legally treat a natural person may be the same as what we do in the “world of life,” Habermas would say. In other words, it is a counterpart that does not represent a greater complexity for its understanding. Legal persons, because they are a legal person, have a legal fiction and no material means of action of their own, act through the persons designated to represent them, who may or may not be associated. In principle, the general law of commercial companies determines who are the representatives in the different types of companies recognized by law, as directors or directors who©, depending on the type of company concerned, may be partners or third parties outside the company. In addition, the representative bodies of companies have the power to enter into agency contracts or to grant others the power to act on behalf or on behalf of the company. “LEGAL REPRESENTATION OF LEGAL PERSONS IN THE ADMINISTRATIVE LITIGATION OF THE FEDERATION. HE IS ACCREDITED WITH THE ORIGINAL OR A CERTIFIED COPY OF THE TESTIMONY OF THE PUBLIC DOCUMENT CONTAINING THE RELEVANT WARRANT OR AUTHORITY. Representation is the capacity and ability of a person to perform legal acts in the name and on behalf of another.
Article 200 of the Federal Tax Code prohibits the management of the company The management bodies of the company will be renewed and, since the shareholders are legal persons, it is planned to appoint a legal person as a sole director. Is that possible? On the other hand, the way you interact with legal entities is different. Technically, when we talk about legal persons, we are also talking about legal fictions. Therefore, interaction with these people is par excellence legal. We affirm the above, without denying that in everyday life there is a “real” interaction with legal persons that goes beyond the legal sphere; For example, when we go to the supermarket, to a store to buy clothes, when we rent or pay for a service, and even when we eat in a chain restaurant. The General Law on Commercial Companies does not ignore the possibility for legal persons to have voluntary representatives. In addition, depending on the case, the power of attorney authorizing the person to act on behalf of the company or the mandate contract with the formalities prescribed by law may be presented. It is recommended to contact your notary, since the shareholders are exclusively legal persons, and if you approve the deed or policy, to make the planned appointment, although the notary could refuse for the reasons mentioned in the first paragraphs. Thus, natural persons can come together to create a legal person if they have a common purpose.
An example of this is professional associations, where different people get together and decide to run legally in order to enforce certain of the guild`s demands within the framework of the law. However, interaction with legal persons, whether legal or not, cannot take place directly. The legal person does not have physical individuality or will not like the natural person. Bearing in mind that the above is obvious, and without intending to develop this brief introduction, it is necessary to confirm that interaction with a legal entity, as a rule, in turn requires natural persons acting in accordance with the legal system on behalf of the former. And we intentionally add “usually”, since technological progress has made it possible to interact with legal persons no longer by humans, but by digital media with artificial intelligence; However, we will not dwell on this aspect. The legal representatives of commercial companies are the members of the company`s administrative body, who in principle have the power to perform all actions necessary for the achievement of the company`s purpose, with the exception of the limitations provided for by law and in the articles of association or in the articles of association. If legal persons were appointed, such a presumption could not be fulfilled, since they could exercise such a function through one of their legal representatives, who is very different from each other and can easily alternate due to the corresponding dismissals and changes of succession. In practice, entrepreneurs or businessmen often have doubts about the question of the legal representation of companies, about the scope or© about the powers, duties and responsibilities that it entails to be the legal representative of a company.