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Under the conditions of Austro-Hungarian legal regulation, cooperatives had been based on associations which had developed from societies and therefore underwent specific legal regulation that differed from that regarding trading companies. In countries following the continental law based on the Roman law, cooperatives as legal entities have been regulated separately from trading companies. This division has been taken over by the Slovak commercial law as well. However, the Commercial Code as lex generalis of comm...

The change of the social establishment in 1989 paved the way for the large groups of population to the entrepreneurship. The economic theory considers the entrepreneurship to be the basic tool for the economic development of every state. However, the main issue for every beginning entrepreneur is the choice of convenient legal form of entrepreneurship. General commercial partnership and limited partnership representing the types of personal trading companies have their origin in German and Austrian commercial law....