In a recent ruling, the Supreme Administrative Court clarified that the firm of an individual enterprise is merely a name and that it is not regarded as a legal entity. Therefore, the firm is only used for the identification of an enterprise whose legal entity is a natural person. An administrative ruling which was addressed to the meanwhile deleted firm is therefore directed to the individual entrepreneur. The obligations which derive from the ruling are fully binding and the deletion of the firm has basically no effect (Ra 2015/08/0127).
6. October 2016