The purpose of this paper is to comment on Section 21 of the Civil Code and explain the significance of the fact that the state is considered a juristic (legal) person in the field of private law. The phrasing according to which the state is not declared to be a juristic person (as was the case in the 1964 Civil Code), but is rather only considered such, indicates that the state need not be a juristic person for it to be able to act as a private-law entity.
For the state to act as a "private person", it is sufficient if it delimits the legal relationships to which private-law regulations will apply. This definition was made historically in that the state was denoted as "fiscus" and now by identifying it as a "juristic person".