Особливості припинення юридичних осіб у контексті реформи правового забезпечення господарської діяльності в Україні

The article focuses on scientific and recent governmental research on the state of Ukraine’s economy and expresses the opinion that organizational and economic measures alone are insufficient to fundamentally improve the current state of economic relations. Therefore, a legal reform in this area is timely. The author notes that an important step in this direction is the adoption of the Law of Ukraine «On Specific Features of Regulation of Entrepreneurial Activity of Certain Types of Legal Entities and Their Associations During the Transitional Period» (Draft Law No. 6013). The article analyzes the procedure for the dissolution of legal entities in the form of enterprises of various organizational and legal forms established under the norms of the Commercial Code of Ukraine and subject to termination during the transitional period defined by the above-mentioned Law. It also examines the prospects for implementing the relevant legal norms. The author concludes that the aforementioned law introduces a special mandatory procedure for the termination of enterprises of all organizational and legal forms defined by the Commercial Code of Ukraine and certain other legislative acts, whose organizational and legal forms were not covered by the Civil Code of Ukraine. In the author’s opinion, the five-year period established by Article 22 of Draft Law No. 6013 for the owner’s decision on the reorganization of an enterprise should be legally characterized as a preclusive period. The article draws attention to the fact that the legislator has proposed contractual legal guarantees for creditors of enterprises to ensure the early fulfillment of obligations and compensation for damages by enterprises undergoing reorganization in a special mandatory manner. Creditors must independently protect their interests when entering into contracts with such enterprises, taking into account potential risks associated with the increase in liabilities of reorganized entities. The author believes that the general procedure for reorganization also allows for the contractual regulation of relations with creditors, including agreements that waive claims against the company in need of reorganization. Thus, in the context of dynamic changes in the commercial sector and the proliferation of processes such as mergers, acquisitions, and transformations of business entities, the contractual regulation of relations with creditors concerning potential claims (or non-claims) for early fulfillment of obligations and compensation for damages should be recognized as an important component in risk assessment and modeling development strategies for business entities.