Abstract:
Розглянуто поняття та сутність юридичних осіб у контексті їх ліквідації. Проаналізовано
думки вітчизняних науковців стосовно поняття юридичних осіб, поняття ліквідаційної процедури,
засад ліквідаційної процедури, можливості вдосконалення цього інституту. Пропонується
закріпити відповідальність ліквідатора та осіб, які перешкоджають ліквідаційній процедурі у
справі. Зосереджено увагу на можливості дати підприємству другий шанс та зробити ліквідаційну
процедуру остаточним варіантом неможливості відновлення платоспроможності боржника. This article discusses the concept and essence of legal entities for their liquidation. The
opinions of domestic scholars on the concept of legal entities, the concept of liquidation procedure, the
principles of liquidation procedure, the possibility of improving this institute are also analyzed. The
importance of the right to entrepreneurial activity of citizens of Ukraine enshrined in the Constitution of
Ukraine, its protection at the state level, the importance of preventing the state from the status of a
bankrupt who initiates liquidation proceedings was highlighted. Attention is focused on the provisions of
the Civil Code of Ukraine and the Code of Bankruptcy Procedures of Ukraine on liquidation proceedings
in bankruptcy cases of legal entities. Here are some examples of bankruptcy case law that reflect the
practical circumstances of liquidation proceedings. Normative inconsistencies in the current legislation
were found, their analysis was carried out and proposals for their improvement were proposed. First of
all, attention is drawn to the need for the liquidator to constantly submit applications to the court on various issues, according to which it is proposed to develop a separate judicial department for liquidation
proceedings in the commercial court, or the position of judge on liquidation proceedings. It is also
proposed to consolidate the liability of the liquidator and persons who obstruct the liquidation procedure
in the case in the form of a fine, which will increase in proportion to exceeding the liquidation procedure
due to intentional fault of the liquidator or others. The focus is on the possibility to give the company a
second chance and make the liquidation procedure the final version of the impossibility of restoring the
debtor s solvency, which will be possible due to amendments to the Bankruptcy Code of Ukraine.
