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Definition: Legal unit

Statistical concept

Legal units include:

- legal persons whose existence is recognised by law independently of the individuals or institutions which may own them or are members of them.
- natural persons who are engaged in an economic activity in their own right.

The legal unit always forms, either by itself or sometimes in combination with other legal units, the legal basis for the statistical unit known as the "enterprise".
European Union, Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community (Official Journal of the European Communities No L 076, 30/03/1993, p. 1)