Legal status of limited liability companies: innovations in thе conditions of European integration

The article analyzes the state of legal regulation of limited liability companies and the levers of influence that have made adjustments to the sphere of activity of these legal entities. The company has the general features of a legal entity, including the presence of civil legal capacity, organizational unity, property separation, independent property responsibility for its own obligations, the ability to act on its own behalf in civil transactions, including the ability to be a plaintiff or defendant in court. However, a shortcoming of the current legislation is the lack of regulation of the specifics of management in companies with one participant. In the field of economic integration of Ukraine with the European Union, the Association Agreement established important provisions concerning the activities of limited liability companies, which were reflected in the Laws of Ukraine "On Limited and Additional Liability Companies" and "On Stimulating the Development of the Digital Economy in Ukraine" by gradual adaptation of Ukrainian legislation to the EU acquis. The principles of corporate governance of the OECD also reveal the features of strategic management, effective supervision of the activities of the board by the supervisory board, as well as the accountability of management bodies to the company and its participants. These standards are taken into account when developing special laws, the provisions of which are aimed at improving management in companies regarding the activities of the executive body of the company and the supervisory board, regarding the duties and responsibilities of the members of the supervisory board of the company and members of the executive body of the company, regarding the possibility of participation in the bodies of the company by an independent member of the supervisory board council and non-executive member of the collegial executive body. At the same time, limited liability companies have become the most convenient form of doing business in the specialized field of the IT industry, which is why the digital platform of SE "Diya" provides for the possibility of creating such companies through an online procedure based on a model statute. Relationships between cofounders, as well as between cofounders and employees, are also handled through contractual structures such as the corporate agreement, non-disclosure agreement (NDA), and non-competition agreement (NCA). The specified practical mechanisms meet the standards of the European Parliament and Council Directive (EU) 2017/1132 of June 14, 2017. Keywords: legal entity, limited liability company, one-member company, principles of corporate governance, corporate rights, corporate contract, IT company, digital space.