Criminal Case (Tel Aviv) 4368-05-16 State of Israel v. Siemens Israel Ltd. - part 37

The "theory of organs" is not simple at all.  ...  It should be emphasized that the theory of organs is not based on a formal technical concept.  It draws its vitality from the concept of legal policy, according to which the corporation is an object of rights and obligations (in the broad sense) like a human being.  The corporation is not an artificial creature.  ...In fact, there is a fundamental difference between a corporation and a person (flesh and blood).  A corporation has no natural existence.  A human being has a natural existence.  There is no corporation without a trial, but there is no law without human beings.  The human being is a condition for the law, and the law is a condition for the corporation.  This fundamental linguistic difference also has implications in the fields of law.  But this does not mean that a person is "realistic" and a corporation is "artificial".  It only follows from this that there are substantial and important differences between the two.  Despite these differences, both the corporation and the individual operate in the legal world.  This world is a normative world.   The subjects of rights in it are the legal bodies (the legal personality).  With regard to the capacity of a phenomenon to be the subject of rights and duties, there is no difference between a corporation and a person.  He is so well known in the legal world as a legal personality.  This one is  "realistic", as much as the sentence is realistic, and this is "artificial" as much as the sentence is artificial.  It is like that it is a "person" – as opposed to a human being – in the normative sense.  Indeed, realism or artificiality is examined in relation to human qualities and human existence.  In this context, these distinctions are relevant and valid.  They are irrelevant and are not valid in relation to normative existence.  This existence is both realistic and artificial.  The corporation has a normative existence, and it is a "person" in the normative world...Organ theory attributes to the corporation the thoughts and actions of the organs, thus giving the corporation a human dimension.  It sees the organs of the corporation as its "brain" and its "nerve center" and its "alter ego..."