Abstract:
On April 14 2008 the Albanian Parliament approved the Law on Entrepreneurs andCommercial Companies (9901/2008), which entered into force on May 21 2008.This Law shall regulate the status of entrepreneurs, the founding and managing ofcompanies, the rights and obligations of founders, partners, members, andshareholders, companies' reorganization and liquidation. According to this Law companies are shoqerite kolektive (Art.22), shoqerite komandite (Art.56), Shoqeria me pergjegjesi te kufizuar (Art.68) or Shoqeri aksionare (Art.105). The equivalents of these companies in Turkish Law are general partnerships (Kollektif Sirket) for shoqerite kolektive (Art.22), limited partnerships (Komandit Sirket) for shoqerite komandite (Art.56), limited liability companies (Limited Sirket) for Shoqeria mepergjegjesi te kufizuar (Art.68) and joint-stock companies (Anonim Sirket) for Shoqeri aksionare (Art. 105). In the present study we are going to classify the companies for the respect of whether they own legal personality, whether shareholders are responsible for company's commitments and especially if they are Companies of Persons and Capitals.