Temporary association is another contractual form of cooperation that does not constitute an independent legal entity. In view of the foregoing, this figure is presented to us as that of an agent legally authorized to contract and act on behalf of the U.T.E. concerned, its decisions being linked to the U.T.E. itself and, because of its lack of legal personality, to the companies of the group. Its figure would therefore be equivalent to that of a representative, subject to the relevant provisions of the Civil Code, except that no member of the U.T.E. may revoke at will the granting of the power of attorney, but must in any event follow the procedure specifically provided for in the statutes for the dismissal of the manager. Otherwise, it would mean that the manager would represent a party (the one that did not revoke power) and not the union. Consortia and temporary unions have to assume certain tax obligations related to VAT and withholding tax, which are explained in detail in the following articles: A temporary union: can you change social housing?. In terms of income tax, consortia and temporary exemptions are not taxpayers, but the obligation lies with each of the members who make up the association and must answer individually, since each must declare and pay the taxes, interest and penalties that correspond to him. Consortia and temporary trade unions do not have independent legal personality.
They cannot appear before the judicial authorities. Privy council. The only legal provision that concerns the organization of a U.T.E. is the requirement of the figure of the `sole manager`, who is constituted as the sole representative unit of the temporary syndicate and therefore has powers of representation of the latter in commercial and procedural matters. A consortium may have an NIT and accounting independent of its component consortia, but may not open a bank account or hold a bank account. With that in mind, you can manage cash accounts in your bookkeeping, but banks cannot. If you wish, I invite you to follow the Facebook page „virtual counter“ where related topics are published. `Where two or more persons jointly submit the same proposal for the award, conclusion and performance of a contract, they shall be jointly and severally liable for full compliance with the proposal and the subject-matter of the contract, penalties for failure to comply with the obligations arising from the tender and the contract shall be imposed in proportion to the participation of each member of the temporary grouping in the performance.` A legal personality cannot therefore write. Related topics are published on the Virtual Counter page. Be that as it may, and regardless of whether his decision-making power is high or not, the truth is that a leader must always be appointed and that he must have sufficient power from each of the members of the societies that make up the U.S. T.E., powers that are usually transferred in the statutes themselves. Nothing prevents the Commonwealth from being necessary for the exercise of certain powers, which require the manager to act jointly with other persons or entities – in fact, it is customary in practice with respect to the delegation of powers to make large-scale collections and payments – provided that this specification is expressly and clearly set out in the statutes of the U.T.E.
and that the person(s), acts with them in the exercise of these powers. This DISSERTATION is only successful to the extent that it corresponds to disputes arising from state contracts or the corresponding selection procedures. The powers may not be extended to other areas, such as: legal relations with third parties which have nothing to do with the respective treaty, whether or not these links have as their object the development of activities aimed at the total or partial execution of the corresponding treaty. Very good document, thank you. But I want to know which government agency oversees temporary unions? As regards the formation of a consortium or temporary syndicate, they do not constitute a legal person and, in the absence of a special rule providing for a special formality for their formation or formation, it is formed by a private deed or deed which all parties must sign. Similarly, consortia and temporary unions are generally required to charge, although this is optional, as the rule allows each member to charge income based on their participation in the business or project, or settlement is made jointly by all compliant members. The contractual capacity expressly granted and recognized to consortia and temporary unions by Law 80 can in no way be understood as exhausted in the field of activity of these organizations. Their impact must be projected onto the procedural domain.
Although consortia and temporary unions are not independent legal entities, they must obtain an NIT, so they must register in the rut for which they must meet these requirements.