Abstract:
This study dealt with the legal effects of acquiring the legal
personality of the company and ending it (comparative study), which
aims to discuss the concept of corporate personality by providing a clear
vision of its nature and identification of identity. And the definition of the
role of companies in the service and development of society. And to
identify the problems arising from the acquisition of legal personality and
to develop the necessary solutions. The statement of jurisprudence and
legal effects on the acquisition and expiration of the corporate
personality. Using the comparative descriptive analytical approach in
order to reach the results of the most important is that the company
remains its financial responsibility independent of the receivables of
partners, and therefore its funds remain owned by them, as a result, such
funds shall be considered as a general guarantee for the creditors of the
company, which shall be exclusively executing them without the creditors
of the partners. You must add a phrase (company under liquidation) next
to the name. In light of these results, the research has reached a number of
results that revise the oversight department on companies to become an
independent institution and provide them with cadres and material
resources so that they can play their oversight role effectively. The legal
personality has its rights such as: financial disclosure, proving eligibility,
the right of litigation, the independent citizen and its right to borrow and
borrow and the right to the presence of its representative, as Islamic
jurisprudence in his language did not know until the middle of the
fourteenth century - the term (legal personality) The idea of a legal person
as a theory considered Relatively new even in jurisprudence, However, it
is not foreign to Muslims, where scholars have spoken about some
quarters; such as the state system and the house of Muslims' money and
the waqf, the mosque, and so on, and gave them the legal provisions that
can not be considered only in recognition of the idea of legal personality.
