There are two types of entities in a legal sense: natural persons (=private persons) and legal persons.

A characteristic of both natural and legal persons is that they enjoy capacity to act, i.e. they themselves exercise rights and duties and can therefore sue (and be sued) in court.
Legal persons are bodies corporate which include companies limited by shares, partnerships limited by shares, limited companies, cooperatives, associations, foundations.
Partnerships (simple partnerships, limited and general partnerships) are no legal entities of their own. As a consequence, not the company but the individual shareholders are taxed.