magánszemélyt

Magánszemély refers to a natural person in Hungarian legal terminology. It distinguishes an individual human being from legal entities such as companies, foundations, or associations. In essence, a magánszemély is an individual who possesses rights and obligations under the law. This includes the capacity to enter into contracts, own property, sue or be sued, and be subject to taxation. The concept is fundamental across various legal fields, including civil law, administrative law, and criminal law. For instance, when a contract is made between two individuals, they are both acting as magánszemélyek. Similarly, when an individual pays income tax, they are doing so in their capacity as a magánszemély. The legal framework governing magánszemélyek outlines their rights, responsibilities, and how they interact with the state and other individuals or entities. This legal status is typically acquired at birth and ceases upon death. The term emphasizes the individual nature of a person in contrast to collective or artificial legal persons.