scholarly journals ECONOMIC COSTS ON THE CHANGE OF ORGANIZATIONAL AND LEGAL FORMS OF ECONOMIC DECREASE BY RECORDING OF THE CIVIL CODE OF UKRAINE AND CANCELLATION OF THE ECONOMIC CODE OF UKRAINE: TO DISCUSSION

2020 ◽  
Vol 22 (1(74)) ◽  
pp. 80-87
Author(s):  
I.V. ZABLODSKA ◽  
O.P. PODTSERKIVNIY ◽  
D.V. ZABLODSKA
Keyword(s):  
Economic Activity ◽  
Methodological Approach ◽  
Civil Code ◽  
Economic Costs ◽  
Legal Form ◽  
Real Cost ◽  
Corporate Rights ◽  
Legal Forms ◽  
State Registration ◽  
Legal Entities

Topicality. Today, the scientific environment discusses a legislative proposal to abolish the Economic Code of Ukraine and enshrined in the recodified Civil Code of Ukraine types of organizational and legal forms of management based on corporate rights. Aim and tasks The purpose of the article is to develop a methodological approach to determining the economic costs of bringing legal entities to their organizational and legal forms and constituent documents in accordance with the requirements of the recodified Civil Code of Ukraine through the abolition of the Economic Code of Ukraine. Research results. The number of legal entities that are registered in Ukraine has been determined, which should change the legal form of economic activity and types of economic expenses: obligatory, highly probable, and unlikely. Compulsory expenses include expenses of legal entities for state registration of changes in constituent documents, administrative fee, payment of notary services, printing expenses. In addition, many legal entities may incur expenses related to: payment of legal services of third parties on state registration of changes in the constituent documents, production of new seals and stamps, payment of additional duties for the employees of the company. It is through registration of necessary documents, holding general meetings founders, transportation expenses for visiting state registration bodies, payment for printing services, etc. For some businesses, the costs may be increased by the cost of services such as: re-licensing, re-contracting with counterparties, re-issuing leases of land and real estate, as well as the amount of downtime associated with a reorganization. Conclusion. According to the results of the costs calculation for the change by the legal entities of their organizational and legal forms and constituent documents in accordance with the requirements of the recodified Civil Code of Ukraine. It is established that each legal entity will spend almost three thousand UAH, and the maximum amount of expenses depends on the type of economic activity and the legal form of management, and thorough an analytical research is needed to calculate the real cost.

The Legal Form of Financial Institutions as a Way to Protect the Rights of Financial Market Participants

2021 ◽  
Vol 10 (1-2) ◽  
pp. 29-46
Author(s):  
Valentina I. Borisova ◽  
Igor V. Borisov ◽  
Farkhad S. Karagussov
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Scientific Development ◽  
Legal Form ◽  
Market Participants ◽  
Legal Structure ◽  
Legal Forms ◽  
High Level ◽  
Legal Mechanism ◽  
Legal Entities

Abstract Financial institutions are the centre of economic and legal interests of participants of the financial services market, which is itself characterised by a high level of conflict of interests of its participants. The purpose of the article is the scientific development of the legal structure of organisational and legal forms of financial institutions, in the market of financial services, as a legal mechanism for reconciling the economic and legal interests of the main participants of this market. The features of basic and modified legal forms of legal entities are elaborated in this article. It is determined that financial institutions are established and operate in ‘modified’ legal forms. Such forms emerge due to the supplementation of the structure of the main elements of the basic legal forms of legal entities. This refers to additional functional legal means that reflect special requirements for the relevant types of legal entities, depending on the economic and legal interests of their founders/participants.

scholarly journals METHODICAL PROVISIONS FOR CREATING AN OUTSOURCING COMPANY (WITH CONSIDERING ORGANIZATIONAL AND LEGAL FORMS OF ENTERPRISES)

2019 ◽  
Vol 21 (2(71)) ◽  
pp. 121-129
Author(s):  
A. SAINCHUK
Keyword(s):  
Limited Liability ◽  
Institutional Support ◽  
General Meeting ◽  
The State ◽  
Joint Stock Company ◽  
Stock Company ◽  
Legal Form ◽  
Legal Forms ◽  
Definition Of ◽  
State Registration

Topicality. The topicality of the problem of creating an outsourcing company does not raise doubts, because the number of outsourcing companies is constantly increasing which provide outsourcing services. During the crisis in Ukraine, there is to need in next positions: reducing the cost of the enterprise, maintaining a certain market segment, maintaining competitiveness in the market, maintaining a certain quality of services (works, goods). If the company use outsourcing at the enterprises, it will be possible to hold all these positions, during the crisis management period.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the framework of the existing institutional support in Ukraine. Some stages of creating an outsourcing company can be given on the example of law firm in the form of an attorney company, an attorney bureau or a lawyer of individual (an entrepreneur and a self-employed person).Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, was taking into account the peculiarities of state registration of various organizational and legal forms of management and the tax system. Also, an algorithm has been created for the election of a simplified taxation system if to realise the case of a project to create an outsourcing company.Conclusion. Methodical provisions for creating an outsourcing company consist of sixteen stages. The author provided recommendations for making changes to the classifier of organizational and legal forms of enterprenier. It was proposed to add an outsourcing company as a new organizational and legal form of enterprenier in order to improve the existing system of national statistical classifications. The changes will provide the State Statistics Service of Ukraine the opportunity to raise to a qualitatively new level the statistical analysis of outsourcing companies in Ukraine.There is no clear phased methodology or instructions for creating a new outsourcing enterprise in Ukraine. The author has developed a methodology for creating an outsourcing company within the institutional support in Ukraine.The article examines in details the situation - the use of outsourcing when creating an outsourcing company. The article also gradually developed an algorithm for creating an outsourcing enterprise. Only five stages were investigated for creating outsourcing company in this article.The author has distinguished the sixteen stages of creating an outsourcing company.Stage 1 - the definition of the organizational and legal form of entrepreneur. The author proposed a new legal form - an outsourcing company. Therefore, it is necessary to change the existing classifier. In work the algorithm of definition of the organizational and legal form of entrepreneur on an example of lawyer activity is developed.Stage 2 - determination of the name of the enterprise. Practical recommendations are given for determining the name of an outsourcing company.Stage 3 - determining the number of participants (founders) of the company. Depending on the number of founders, it is necessary to choose a certain organizational and legal form of entrepreneur. So, for example, if a lawyer carries out practice of law individually without the involvement of employees and other founders, then it is necessary to carry out activities in the form of an individual, an entrepreneur or a self-employed person. Then create a company is not required.Stage 4 - the formation of the charter capital of an outsourcing company. The author has noticed that the minimum charter capital is set for a joint stock company, but not for a limited liability company. This stage is status ant, as the participants are responsible within their share in the charter capital.Stage 5 - drawing up and signing the charter and the protocol of the general meeting of the participants (founders) of the company on the creation of an outsourcing company. There are two types of charters in the article: model and own charter of the company. The model charter does not even need to be submitted to the state registrar. The article contains the main sections of the charter of an outsourcing company.The next article will consist of from sixth to sixteenth stages.

scholarly journals METHODICAL PROVISIONS FOR CREATING AN OUTSOURCING COMPANY (INCLUDING TYPES OF ECONOMIC ACTIVITY AND TAXATION SYSTEM)

2019 ◽  
Vol 21 (3(72)) ◽  
pp. 124-137
Author(s):  
A. SAINCHUK
Keyword(s):  
Economic Activity ◽  
Institutional Support ◽  
The State ◽  
Economic Activities ◽  
Legal Form ◽  
Executive Authority ◽  
Legal Forms ◽  
Definition Of ◽  
Taxation System

Topicality. There is no the central executive authority in Ukraine, which would conduct statistical accounting of outsourcing companies, because there is no methodology which could help to carry out of such powers. In addition, there is no methodology for creating an outsourcing company in Ukraine that would help new players in the outsourcing services market to create their own businesses and provide fast and high quality services. Thus, the development of a single methodology for setting up an outsourcing company in Ukraine is relevant.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the existing institutional support at the territory of Ukraine. The aim of this article is to research from sixth to sixteenth stages of creating an outsourcing company.Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, including types of economic activity and taxation system. Also, the algorithm has been created by the author who could help choose a simplified taxation system correctly.Conclusion. Methodical provisions for creating an outsourcing company consist of sixteen stages. The author provided recommendations for making changes to the classifier of organizational and legal forms of entrepreneur. It was proposed to add an outsourcing company as a new organizational and legal form of entrepreneur in order to improve the existing system of national statistical classifications. The changes will provide the State Statistics Service of Ukraine the opportunity to raise to a qualitatively new level the statistical analysis of outsourcing companies in Ukraine.There is no methodology or instruction for creating a new outsourcing company in Ukraine. The author has developed a methodology for creating the outsourcing company within the framework of institutional support in Ukraine.The situation was researched in the article in detail, such as the outsourcing has been used in the creation of the outsourcing company. Also the algorithm was created the outsourcing company as step by step.The author has identified sixteen stages of creating the outsourcing company. The first article [1] researched from the first to the fifth steps of creating outsourcing company. This article contains of the sixth to sixteenth stages of creating the outsourcing company.Stage 6 - the definition of economic activities. The author identified the types of economic activity in accordance with SC 009:2010 - Classification of types of economic activity using the "top-down" method.Stage 7 - determination of the management body of the outsourcing company. An executive body is created in an outsourcing company: collegial (directorate) or sole (director).Stage 8 - definition of the tax system. Outsourcing companies choose both the general taxation system and the simplified taxation system.Step 9 - determining the location of the company.Stage 10 - submission of documents to the state registrar for establishing of the new outsourcing company.Stage 11 - receipt of seal and electronic digital signature (EDS).Stage 12 - opening the accounts in the bank. An outsourcing company can open current and deposit accounts in a bank.Stage 13 - Contributions. For the implementation of practice of law is a prerequisite is the payment of contributions of lawyersStage 14 - obtaining a license.Stage 15 - obtaining permission. Not all economic activities can be performed only on the basis of the charter. Sometimes this is not enough. Therefore, you need to obtain a license or permit.Stage 16 - implementation of operating activities by an outsourcing enterprise on the example of practice of law. Only the last stage involves the receipt of profit or income of the company. The previous stages involved only expenses. The list of the above steps is not exhaustive. These steps can be supplemented with specific steps. The number of stages may be less or more, depending on the type of outsourcing activity.

scholarly journals Main and Economic Activity of Non‑Profit Organizations from the Point of Individual Legal Forms

2017 ◽  
Vol 65 (2) ◽  
pp. 429-440
Author(s):  
Marie Jakubcová ◽  
Klára Placier
Keyword(s):  
Economic Activity ◽  
Economic Activities ◽  
Legal Form ◽  
Non Profit ◽  
Exact Test ◽  
Benefit Corporation ◽  
Non Profit Organizations ◽  
Legal Forms ◽  
The Individual ◽  
Statistical Survey

The article focuses on data, gathered from non‑governmental non‑profit organizations (NGOs) seated on the territory of the Czech Republic. Data collected from NGOs defined also by their legal form (association, subsidiary association, public benefit corporation, church legal entity) helped to monitor the structure of main and economic activity of organizations. In the article, the mutual differences in the main and economic activity of NGOs are analysed. The link between legal form and selected categories of main activities according to the classification COPNI has been verified by the Fisher’s exact test with p‑values computed by Monte Carlo simulations using 2,000 replications. Furthermore, this test has been used to prove statistically significant dependency between the individual categories of main and economic activities. On the basis of a conclusive statistical survey at the level 5 %, the dependency between legal form of non‑governmental non‑profit organization and its main activity has been verified as well as the correlation between main and economic activities of associations.

scholarly journals Freedom of association (associations) as the dominant organizational and legal forms of legal entities

2021 ◽  
pp. 54-61
Author(s):  
S. A. Dekhanov
Keyword(s):  
Russian Federation ◽  
Freedom Of Association ◽  
Legal Form ◽  
Legal Entity ◽  
Legal Method ◽  
The Russian Federation ◽  
Political Freedoms ◽  
Legal Forms ◽  
Bar Association ◽  
Legal Entities

The article is devoted to the study of freedom of Association as a variety of political freedoms and the infl uence of the constitutional and legal method of securing freedom of Association (associations) on the organizational and legal forms of legal entities. The author consistently analyzes the French, German and British models of freedom of Association and gives examples of the infl uence of these models on other countries. Freedom of Association has a constitutional and legal form of consolidation in the Russian Federation, which receives the necessary specifi cation in civil legislation by constructing such organizational and legal forms as Association and Union. The author comes to the conclusion that in Russian law, an Association is a constitutional legal institution, while an Association and a Union are civil law institutions. In accordance with paragraph 18 of article 22 of the Federal law “on advocacy in the Russian Federation” and article 23 of the law on relations arising in connection with the establishment, operation and liquidation of the bar Association and law offi ces. The article focuses on the essence of a legal entity and a Corporation. The author believes that the legal structure (concept) of the Corporation originates from the activities of legists and canonists. The corporatist concept of legists covered any legal entities that did not coincide with a natural (natural) person. According to the author, the real turning point in the study of the nature of a legal entity occurred in connection with the activities of F. Savigny and his followers: B. Windscheid and G. Pukhta. The legal entity was also studied by R. Iering, I. Blunchli, O. Gierke and outstanding Russian scientists G. F. Shershenevich, N. M. Korkunov and others. Freedom of Association (associations), French, German, British model of freedom of Association (associations), Constitution, Corporation, ideal goal, business companies, non-profit partnership, bar Association, law office.

The basis of the appearance of personal non-property rights of legal entities

2020 ◽  
pp. 90-95
Author(s):  
Sofiia Popova
Keyword(s):  
Property Rights ◽  
The State ◽  
Main Body ◽  
Economic Competition ◽  
Legal Form ◽  
Legal Entity ◽  
Legal Provisions ◽  
State Registration ◽  
The Right ◽  
Legal Entities

Problem setting. The role of a legal entity in the economic and legal development of the state is quite important. Legal support for the implementation and protection of the essence and activities of these organizations is an important element in achieving these goals. Therefore, in order to improve the legal provisions for legal entities, it is necessary to investigate such a feature of the features of non-property rights as the specificity of their origin, through interaction with the essence of the organization. Analysis of recent researches and publications. Among the researchers who in their works addressed the issue of the basis of the appearance of personal non-property rights ot should be noted Y. M. Zhornokuy and S. O. Slipchenko, V. V. Kachurovsky and R. O. Stefanchuk. Previous research has shown that personal non-property rights of legal entities have specific basis of the emergence. It is concluded that since a legal entity is created on the basis of state registration, the state thus recognizes it as a subject of law. Target of research. Our study is based on the certain aspects of the emergence of definite rights of these subjects of legal relations because legal entities take a special place in the development of the state. The main aim of the study is to research the basis of the appearance of personal non-property rights of legal entities. Article’s main body. Due to the fact that a legal entity is created on the basis of state registration, the state recognizes such a person as a subject of law. This indicates that the characteristic of a legal entity is the publicity of the emergence. Determining the classification of personal non-property rights of legal entities, their differentiation into general, which are related to the essence of the legal entity and special, which have a primary distinguishing feature. These species helped to apply this criterion to the basis for such rights. The analysis of separate personal non-property rights of the organizations is carried out and it is established that certain of them appear at the legal entity in connection with certain conditions, that is special personal non-property rights of the legal entity appear at the organizations in connection with their belonging to a certain kind, organizational and legal form and whether it carries out business activities. It is determined that the moment of the emergence of the right to economic competition cannot be established. Conclusions and prospects for the development. The base for the emergence of general personal non-property rights of organizations are, first of all – its creation through state registration or issuance of an administrative act by a body of state power and local self-government. Also the basis is to obtain an appropriate permit, violation of such rights, the task of property or moral damage, as well as an abstract form of acquisition by the organization of a commercial name. Special basic of the emergence of personal non-property rights of legal entities are the basics with a primary distinguishing feature. This issue is quite relevant and requires further research.

scholarly journals MODERN STRUCTURE OF THE RUSSIAN AIRPORT INDUSTRY (ON THE EXAMPLE OF THE CENTRAL AND NORTH-WEST FEDERAL DISTRICTS)

2020 ◽  
pp. 112-120
Author(s):  
A. A. Titov ◽  
A. Yu. Yakovlev
Keyword(s):  
Russian Federation ◽  
Economic Activity ◽  
Limited Liability ◽  
Transport Sector ◽  
North West ◽  
Federal Districts ◽  
The Russian Federation ◽  
Business Entities ◽  
Legal Forms ◽  
Legal Entities

The existing organizational and legal forms, forms of ownership and the main types of economic activity of such subjects of economic relations in the transport sector as airports have been analysed. The airport infrastructure management in accordance with the Air Code of the Russian Federation is imposed on the operator (air operator), which is a specific legal entity. It can be of various organizational and legal form and form of ownership and also is able to carry out various types of economic activity. Airports of federal significance in the Central and North-West Federal districts have been examined in the article.. Among the legal entities under study can be distinguished such organizational and legal forms as: budgetary institution, state-owned enterprise, business companies (public, non-public joint-stock companies and limited liability companies) of the following forms of ownership: private, mixed and state (federal and owned by the constituent entities of the Russian Federation). The most common among organizational and legal entities are business entities in the form of a non-public joint-stock company and limited liability company. Among the forms of ownership, the most common form is the ownership of the Russian regions. Among forms of ownership, the most common form is the ownership of the constituent entities of the Russian Federation. A significant part is accounted for by business entities with 100 % of their participation.

scholarly journals On Some Problems of Commercial Law in Ukraine

2021 ◽  
Vol 9 (2) ◽  
pp. 72-85
Author(s):  
Oleksandr Romanovich Kovalyshyn
Keyword(s):  
Civil Law ◽  
Legal Regulation ◽  
Civil Code ◽  
Entrepreneurial Activity ◽  
Commercial Law ◽  
Commercial Code ◽  
Legal Forms ◽  
Law Regulation ◽  
Legal Entities ◽  
Business Relations

The paper is devoted to the disclosure of certain aspects of recodification in Ukraine, some existing problems of the Ukrainian commercial law as well as the conflict of norms between the Commercial Code of Ukraine and the Civil Code of Ukraine. In year 2020, the Concept of Civil Legislation Reform was adopted in Ukraine. The Concept of Civil Legislation Reform states that the systematic renewal of the Civil Code of Ukraine as a whole is possible only if the Commercial Code of Ukraine is repealed because the latter does not meet the parameters of the acts governing business relations which, by their nature, are primarily private. The presented study explains the current problems of the Ukrainian commercial law as well as civil law regulation of business relations for both: 1) the foreign scholars dealing with the civil law and commercial law; 2) the foreign investors (including investors from the European Union countries) who are already conducting economic activities in Ukraine or plan to invest in the Ukrainian economy. Special attention is given to such issues like the types of ownership, penalties for obligations, differences in legal capacity, difference of approaches to the system of legal entities, existence of some archaic legal forms of entrepreneurial activity, etc. The author emphasizes that undoubtedly the Commercial Code of Ukraine as well as the Civil Code of Ukraine need some updating. There is an urgent need to systematize the existing organizational and legal forms of legal entities and to renew the basics of civil law regulation in Ukraine. It is explained in the paper, while in most neighbouring jurisdictions steps are being taken to systematic update of the commercial codes (including expanding the scope of their legal regulations), in Ukraine steps are being taken to eliminate the commercial code. This seems completely unacceptable; it harms the legal regulation of business relations in Ukraine significantly and slows down the progressive development of the Ukraine’s economy. The analysis of the commercial codes abroad shows that there is no single approach to the list of legal constructions that should form the basis of the relevant code. All, without exception, codified acts of this type are characterized by the presence of special institutions that, from the point of foreign lawyer’s view or current trends in private law, may seem do not meet certain standards.

scholarly journals Corporations in Ukrainian Law

Legal Ukraine ◽  
2020 ◽  
pp. 26-35
Author(s):  
Keyword(s):  
Property Rights ◽  
Legal System ◽  
Civil Code ◽  
Corporate Law ◽  
Company Law ◽  
Legal Concept ◽  
Legal Entity ◽  
Corporate Rights ◽  
General Sign ◽  
Legal Entities

This article deals with the special development of the company (or rather corporate) law in Ukrainian legal system. The current legislation does not set the concept of corporation. As a result, the consept «corporation» is the center of the scientific discussions. Judicial practice forms different conceptions of the concept «corporation» also. At the same time, the concept «corporation» is the general element of the company law development in the future. The legal concept of the corporate relationships forms one their general sign only. The object of these relationships is the corporate rights. The form of the legal entity predetermines the maintenance of the corporate rights. Thus, the list of subjects is the criterion for the corporate nature of the relationships. The maintenance of the concept «corporation» is different in the world legal systems. Thus, the implementation of this concept into our legal system is the difficult process. Being in past the post social state, Ukraine did not have the company (or corporate) law. The modern Ukrainian legislation has a high level of dynamics. It adapts to the necessities of modern society. All mentioned above circumstances need special criteria. Such criteria should form the maintenance of the concept «corporation». They are the most difficult problem. The main reasons of this situation are: the existence of two codes – Civil Code and Commercial Code; the existence of a lot of special legal acts. As a result, there are a lot of ways for understanding of the concept «corporation» in Ukrainian science: from some forms of the companies to all legal entities. The corporate relationships have got one general sign – the special legal connection between legal entity and it’s membership. Such connection is the nature of the corporation. The scientists formed a lot of signs of the corporation. For example, general social aim, association of persons and capitals, existence of property and non property rights for participants. The most of these signs are in all legal entities. At the same time, mentioned above list includes one special sign — the existence not only non property rights, but property rights too. The participants of the non-entrepreneurial legal entities have not property rights. It is not exists the property connection between the non-entrepreneurial legal entity and participants. What does the nature of the entrepreneurial legal entity? The aim to get the income it is not sufficient sign for entrepreneurial legal entity. According to provisions of the Civil Code, non-entrepreneurial legal entity may also to get income. All legal entities may get some income from activity in modern economic relationships. The nature of the entrepreneurial legal entities — distribution of income between the participants. As a result, participants of such legal entities have got full list of the corporate rights (including property and non-property rights). Thus, the corporate legal nature is the main feature for the entrepreneurial legal entity. Key words: corporation, legal entity, incom, corporate rights, entrepreneurial legal entity.

scholarly journals COMMERCIAL ORGANIZATIONS IN THE CIVIL CODE OF HUNGARY

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Тамара Меркулова ◽  
Tamara Merkulova
Keyword(s):  
Limited Liability ◽  
Civil Code ◽  
Business Partnerships ◽  
Non Profit ◽  
Commercial Activities ◽  
Legal Forms ◽  
The Right ◽  
Limited Partnerships ◽  
Commercial Organizations ◽  
Legal Entities

The article is about the forms of joint commercial activities, contained in Book 3 “Legal Entities” of the Civil Code of Hungary, which came into force in March, 2014. The Code does not divide legal entities into commercial and non-profit organizations. On the basis of the analysis of the list of legal forms of commercial organizations the author distinguishes legal entities, whose activities are aimed at receiving profits. These forms are: business partnerships, cooperatives, business combinations and groups of enterprises. The article describes general conditions, which are typical for all forms of commercial legal units. The article pays much attention to business partnerships and their types, such as simple partnerships, limited partnerships, limited liability partnerships and joint – stock companies. The article describes some important changes in the field of commercial legal entities. For example, according to the Civil Code of Hungary simple partnerships and limited partnerships are vested with the right of legal entities. Besides, the Civil Code introduces a new for the Hungarian legislation form of commercial activities between organizations which is called a group of enterprises.

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