THE CONCEPT AND SCOPE OF ARTICLE 220 OF THE COMMERCIAL
CODE OF IRAN, 1311 (1932)

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ISAEI TAFRESHI MOHAMMAD

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Journal: MODARRES HUMAN SCIENCES Year:2000 | Volume:4 | Issue:1(Tome 14) Page(s): 39-62

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Title

THE CONCEPT AND SCOPE OF ARTICLE 220 OF THE COMMERCIAL CODE OF IRAN, 1311 (1932)

Author(s)

ISAEI TAFRESHI MOHAMMAD | Issue Writer Certificate

Keywords

IRANIAN COMPANYQ4

COMMERCIAL COMPANYQ4

PARTNERSHIPQ4

GENERAL PARTNERSHIP (SHERKATE TAZAMONI)Q4

JOINT AND SEVERAL LIABILITYQ4

PROPORTIONAL LIABILITY.Q4

Abstract

In this article, I will attempt to analyze and discuss the concept and scope of the Article 220 of the Commercial Code of Iran 1311 (1932). This study tends to show that the purpose of the phrase of "Iranian Company" under Art. 220, refers solely to commercial companies envisaged in the Commercial Code. All such companies have legal personality and administrative and financial independence, separate from their members. General application and generality of said phrase merely can be interpreted in the scope of Commercial Code and does not include partnership (whether engaged in commercial or non-comercial activity). The partners of such an entity do not intend to separate their financial affairs from their PARTNERSHIP, or to benefit from the concept of legal personality,or to create the legal person.In other words,the PARTNERSHIP is coverd wholly by the regulations and principles of the Civil Law. Therefore, Mozarebah, de facto company and non-registered company are not covered by Article 220 - of Commercial Code. This interpretation of Art. 220 of Commercial Code is in confirmity with the 4th principle of the Constitutional of the Islamic Republic of Iran and the present legal system (adopting PARTNERSHIP in Iranian Banking System according to Civil Law and not considering independent legal personality for PARTNERSHIP in general in Direct Taxation Act of Iran 1366 (1987).

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APA: Copy

ISAEI TAFRESHI, MOHAMMAD. (2000). THE CONCEPT AND SCOPE OF ARTICLE 220 OF THE COMMERCIAL CODE OF IRAN, 1311 (1932). MODARRES HUMAN SCIENCES, 4(1(Tome 14)), 39-62. SID. https://sid.ir/paper/7098/en

Vancouver: Copy

ISAEI TAFRESHI MOHAMMAD. THE CONCEPT AND SCOPE OF ARTICLE 220 OF THE COMMERCIAL CODE OF IRAN, 1311 (1932). MODARRES HUMAN SCIENCES[Internet]. 2000;4(1(Tome 14)):39-62. Available from: https://sid.ir/paper/7098/en

IEEE: Copy

MOHAMMAD ISAEI TAFRESHI, “THE CONCEPT AND SCOPE OF ARTICLE 220 OF THE COMMERCIAL CODE OF IRAN, 1311 (1932),” MODARRES HUMAN SCIENCES, vol. 4, no. 1(Tome 14), pp. 39–62, 2000, [Online]. Available: https://sid.ir/paper/7098/en

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