Commercial law studies the merchant, commercial acts, commerce, among other topics, so every jurist must master them, in order to have broader approaches to the subject matter of study.
1. Background of the present work
It is the opportunity to review the main research works that serve as background to this research work. The main antecedents of this work entitled commercial law are the work of Ulises Montoya Manfredi, Rodrigo Urìa, Francisco Galgano and Joaquín Garrigues. Consequently it is a subject that has been treated by the doctrine and consequently the investigation is made simple.
2. History of commercial law
It is necessary at this headquarters to review the history of commercial law, for which we will study it below. Commercial law appears in the Middle Ages, so it is clear that in ancient Roman law it did not exist. Of this branch of private law, French law constitutes an important milestone, which therefore constitutes the French, Spanish and Peruvian commercial codes.
3. Characteristics of commercial law
It is a necessity that in this headquarters the characteristics of commercial law are reviewed. The characteristics of commercial law are the following: it is a professional law, it is an individualistic law, it is a customary law, it is a progressive law and it is a global / internationalized law. That is, this branch of private law has its own characteristics, which should be studied to have a complete idea of the branch of law subject to investigation.
4. Definition
Commercial law is the special branch of private law that consequently regulates commercial activity that is the activity of merchants. Before, there was a problem in the Peruvian state in the application of some commercial rules since there were commercial and civil law rules on the same issue, but this has been put aside with the partial unification of private law in the Peruvian state, which which has allowed a more agile commercial traffic and within this especially in terms of contracting.
5. Main branch of business law
Commercial law is the main branch of business law, therefore it is clear that we cannot ignore it, and the same happens within corporate law.
6. Parts of commercial law
6.1. General part
The general part of commercial law studies the merchant, the acts of commerce, commerce, among other subjects, for which every jurist must master them, in order to be able to have broader approaches to the subject matter of study. This part of commercial law has been neglected by almost all lawyers, consequently its study is necessary.
6.2. Special part
The special part of commercial law encompasses the branches of this, consequently we can affirm that said part of this branch of law studies and regulates corporate, charter or exchange law, securities, bankruptcy formerly known as bankruptcy, telecommunications, trademark law, of international trade, among other branches of commercial law.
7. Obligations of merchants
7.1. Pay taxes
Merchants are required to pay the following taxes: operating license, income tax, general sales tax, selective consumption tax, among others, however, it is clear that many of these taxes, especially the latter, only tax the activities of large companies.
7.2. Be enrolled in the ruc
Merchants are required to register in the single registry of taxpayers in charge of the Sunat, consequently said registration is mandatory for all merchants, regardless of the type of company or whether or not it is registered in the registry of legal entities to charge of the registry offices. In this sense, it is convenient for us to differentiate two different registries, such as the sole registry of taxpayers in charge of the Sunat and the other is the registry of legal persons in charge of the registry offices, consequently only by differentiating them can we avoid confusion and thus we can better understand the operation of the trade.
7.3. Accounting books
In some cases, merchants must keep accounting books such as the purchase record, sales book, general ledger, journal, cash register, among others, that is, it hinders the activity of merchants, even in the case that this obligation is only for large companies, because it makes their activity more expensive even if such information is important for preparing financial statements.
7.4. Payroll books
Merchants who have workers must keep payroll and salary books, consequently it is clear that since not all companies have workers it is clear that not all must keep these books, for which it is necessary to state that positive law must be modified Peruvian market to allow greater agility, which is where supply and demand meet. In addition, it is necessary to record that only workers are on the payroll and not those who have entered into a civil service rental contract. Consequently, it is convenient for our purposes to differentiate these two concepts very clearly in order to have a clearer idea of the subject matter of study.
8. Branches of commercial law
8.1. Corporate
Company law is the branch of business, corporate, private and commercial law that regulates and studies partnerships and associative contracts. That is to say, this branch of law, such as corporate law or company law, is very important for commerce, so it is clear that all lawyers must know and master it, and if it is not mastered, there is a risk of ignoring fundamental issues of the right. Issues such as the incorporation of companies, shares, participations, public limited company, classes of constitution, classes of companies, shareholders' meeting, summons, dissolution, liquidation, extinction, among other topics, are typical of this branch of law, therefore it has a lot of importance and there are many lawyers dedicated to its study, consequently it is clear that it should be disseminated,to achieve that it is known and mastered.
8.2. Card or exchange
The charter law or exchange law is the branch of business, corporate, private and commercial law that studies and regulates securities, thus regulating issues such as endorsement, protest, classes of securities, securities, exchange shares, among others. In this sense, we can affirm that this branch of law is very useful in commerce and therefore its study in universities and within these, especially in law schools, should not be ignored, that is, if this branch of law is not studied there is a risk of partially knowing the law, since every jurist must master these issues and if the branch of law in question is known or mastered, it is clear that our rights are better known. To cash checks, the certificate must be mastered, equally to endorse securities and to draw them, that is,It is a very important branch of law for social reality.
8.3. Bankruptcy
Bankruptcy law is the branch of business, corporate, public and commercial law that studies and regulates insolvency, bankruptcy, bankruptcy, the privileges of the same, among other issues of vital importance.
8.4. Stock exchange
Stock market law is the branch of business, corporate, private and commercial law that studies and regulates the stock market, stock market or capital market, as well as CONASEV, consequently it is clear that this branch of law acquires special importance within what is corporate law, since this topic is little treated within non-corporate business law.
8.5. Commercial contractual
Commercial contractual law is the branch of contractual, business, corporate and private and mercantile law that regulates and studies commercial contracts, a subject that is essential to master by every corporate lawyer, dedicated to business and commercial or mercantilist work, consequently it is clear that few lawyers dominate this topic.
8.6. Commercial registry
Commercial registry law is the branch of business, corporate, commercial and public law that regulates and studies the registry activity of the national superintendency of public registries in the Peruvian case, as well as other issues such as registry advertising, that is, it is a very neglected subject on the part of commercial or commercial lawyers, corporate and dedicated to business.
8.7. Telecommunications
Telecommunications law is the branch of business, corporate, commercial and private law that studies and regulates telephony, consequently, it constitutes a branch of law little studied by writers.
8.8. Marcario
Trademark law is the branch of business, corporate, commercial and private law that regulates and studies trademarks, consequently it is a branch that is of vital importance for those who specialize in processes processed before Indecopi.
8.9. Industrial
Industrial law is the branch of business, corporate, commercial and private law that regulates and studies industries, as well as industrial parks, consequently it is clear that few lawyers know this branch of law. For some authors, industrial law is not part of commercial or commercial law, which we record in order to provide a broader approach to the subject matter of study.
8.10. Banking
Banking law is the branch of business, corporate, private and commercial law that regulates and studies banking and financial institutions, as well as the activity of the national banking and insurance superintendency.
8.11. International trade
International trade law is the branch of business, corporate, commercial and private law that regulates and studies the exchange of goods and services of people located in different states, so it is clear that if the seller is in Peru and the buyer In France or Spain or China we are facing an assumption of international trade, which makes the market grow because there are more economic agents.
