The legal nature is a concept that seeks explain the principle or essence of a legal institute, that is, of a measure, situation or a fact that exists in Law.
For example: the concepts of property, marriage, property, guardianship and process are legal institutes. The legal nature serves to explain where these institutes arose, what are their basic principles and what are the elements that form them.
Thus, based on these characteristics, the legal nature is used to make the classification within a certain category.
Determining the legal nature in Law also allows classifications to be identified such as:
- Which branch of law belongs to a particular subject, such as Civil Law, Criminal Law, Labor Law, etc.
- Whether the matter belongs to the scope of Private Law or Public Law.
Although the use of the term in the field of Law is very common, the concept of legal nature is also applied in other areas. Look:
Legal nature of a company or a public agency
The concept of legal nature, in relation to companies or public bodies (legal entities), is a form of classification that determines which is its
structure and mode of operation.The legal nature also indicates whether these legal entities:
- They are classified as public or private.
- Which tax regime they fall under.
- If the legal entity is classified as: Public Foundation, Mixed Economy Society, Autarchy, Society Limited, Cooperative, Individual Entrepreneur (EI), Individual Limited Liability Entrepreneur (EIRELI), among others.
In Brazil, the legal nature of a company and public bodies is determined by the National Classification Commission (CONCLA), linked to the Brazilian Institute of Geography and Statistics (IBGE).
Legal nature of a tax
The concept of legal nature is also applied in relation to taxes. According to the definition of art. 5 of the National Tax Code, the taxes are "taxes, fees and improvement contributions" paid by citizens.
See more details about the meanings of Tribute it's from Tax.
In the case of taxes, the legal nature serves to identify your triggering event, that is, the reason that gives rise to the existence and obligatory existence of a certain tax.
Also read the meaning of Right.