The legally established concept of legal subjectivity of a partnership as an organisational unit not being a legal person is legally constituted by art. 8 of the Code of Commercial Companies, in connection with art. 33 1 of the Civil Code, and has triggered polarisation of opinions of legal scholars in the field of assessment of the legal position of the management (board) of a partnership. The legal regulations determining constitution and principles of activity and organisation of the partnership support the supposition that the management (board) of a partnership does not have all the features that would warrant considering the management (board) of the partnership as a body (authority) in its strict sense. However, competencies attributed to the management (board) of a partnership indicate that it performs functions similar to those of a body of a legal person which – in effect and in the light of art. 33 1 of the Civil Code – allows the application to the management (board) of a partnership, of the theory of the bodies with its key assumption that the results of acts of physical persons forming the body should be attributed to the legal person itself.