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The article considers general theoretical legal approaches to understanding the essence and content of the legitimation of legal entities, emphasizes its complexity and interdisciplinary nature, defines the general concept of the legitimation of a legal entity, which is based on the meaning of the term «legitimation» and the essence of the procedure itself. Also, an etymological and scientific comparative analysis of the concepts of «legalization» and «legitimation» was conducted to denote the process of legalizing a legal entity, and concluded that the term «legitimation» is the most acceptable and reflects the essence of the procedure for legalizing or ganizations with the status of a legal entity. The authors determined that the legitimation of legal entities is a set of legally significant actions and procedures aimed at the state's recognition of the fact of the emergence of new legal entities with the status of a legal entity and the legalization of their activities on the grounds and under the conditions provided for by law. The content of legitimation consists of a number of legal procedures, the main of which are state registration of the creation of a legal entity; licensing; permitting procedures. Legitimation of legal entities may also include a number of actions and procedures that precede the state registration of the creation of a legal entity or are carried out after it. As a rule, the need for such procedures is directly provided for by law, which is why they are an integral part of the legitimation of legal entities. The legitimation of a legal entity itself is also a procedure, since it involves a certain sequence of actions to legitimize a legal entity and through which the most important part of the process of its creation is implemented. Legitimation procedures are regulated by law, their completion is accompanied by imperative requirements at all stages, and therefore the legitimation procedure itself is public law, administrative, which distinguishes it from other stages and actions in the process of creating a legal entity. The authors concluded that the content of the legitimation procedure is individual for each specific legal entity, contains its own set of legal actions and procedures and depends on the legal qualities of the legal entity (organizational and legal form, form of ownership, field of activity, etc.). [ABSTRACT FROM AUTHOR]

The article analyzes the state of criminal law protection of respect for private life (inviolability of private life) in the Kingdom of Spain, its basis, scope and peculiarities of criminalizing infringements on this right, as well as problematic issues arising in the doctrine and law enforcement activity. It is established that criminal law protection of private life of an individual in Spain, as well as in Ukraine, is based primarily on the provisions of the Convention for the Protection of Human Rights and Fundamental Freedoms, as well as on the provisions of the Constitution of Spain, art. 18 of which guarantees: (1) the right to honor, personal and family privacy and to one's own image; (2) the inviolability of the home, which means that no entry or search may take place without the consent of the owner or a lawful warrant, except in cases of (flagrante delicto); (3) privacy of communications, especially postal, telegraphic and telephone communications, except in cases of a court order; (4) legal restriction of the personal data processing usage in order to guarantee the honor and personal and family privacy of citizens and the full exercise of their rights. It is this understanding of private life that both defines it as an object of criminal law protection and forms the basis of its model in criminal law. This model, unlike in Ukraine, involves a thoughtful consolidation of infringements on an individual's private life in a single section of the Criminal Code of Spain and is characterized by a distinctive approach, at least in comparison with Ukraine, to recognizing legal entities as subjects of commitment such offenses and, conversely, recognizing of a legal public or private entity as a victim of these offenses. The practice of applying the provisions on liability for violation of an individual's private life in Spain presents its own challenges, as evidenced by the examples of cassation court decisions provided in this article. The decisions of the Constitutional Courts regarding the interpretation of the content of the right to inviolability of private life significantly influence the criminal law doctrine in Spain, as well as in Ukraine. [ABSTRACT FROM AUTHOR]

The lawsuits involving great apes focus on one of the perspectives of ethics and animal law: The consideration of animals as subjects of law. Based on the lawsuits involving the orangutan Sandra and the chimpanzee Cecilia, who were confined in zoos in Argentina, we will analyze the inclusion dispositive that materializes their conversion from objects to subjects. To what extent does the anthropocentric conception of animals lose importance in relation to new classificatory judgments, at least in some public forums and with certain species? Our assumption is that a number of elements and technologies (legal statements of legal actions and sentences; public hearings; improvements of the zoo enclosure, medical studies and transfer of animals to a sanctuary) form a dispositive for the expansion of rights that allows a policy of reparation of animals considered similar to us or unjustly mistreated, with risk of life or other objectifiable suffering. From an interdisciplinary perspective between anthropology and law, we first present the arguments used in the lawsuits. Then, we analyze the sentences that led to the release of both primates. And, in the last sections, we reflect on the functioning of these techniques of animal/human rapprochement that seek the inclusion of certain animals in a certain moral community. [ABSTRACT FROM AUTHOR]

The article highlights the problem of regulatory regulation in the current Criminal Code of Ukraine, as well as in its draft, of the grounds for applying criminal law measures (criminal law remedies) to a legal entity. The analysis of the scientific literature has shown that scholars, as well as the drafters of the Criminal Code of Ukraine, have not identified the criteria for selecting those criminal offenses which are the basis for applying criminal law measures to a legal entity if committed by an authorized person on behalf of and/or in the interests of a legal entity. The author proposes a number of conclusions necessary to improve the grounds for application of criminal law measures against legal entities. The grounds for application of such measures are of a regulatory and definitional nature, since they are provided for in the norm of regulatory (part 1) and definitional (note to the article) nature, and the application of the relevant components should be carried out as a whole and together. The grounds for application of criminal law measures are provided in six separate paragraphs. The substantive part of the grounds contained in paragraphs 1, 3-6 of Part 1 of Article 96-3 of the CC contains different components: actions on behalf of and in the interests of a legal entity (paragraphs 1, 4-6) and actions on behalf of a legal entity (paragraph 3). In the first case, it is necessary to establish the mandatory presence of the above components. The presence of a logical contradiction in clause 2 of part 2 of Article 96-3 of the CC, which provides for the failure to ensure the fulfillment of the obligations imposed on the authorized person by law or the constituent documents of the legal entity to take measures to prevent corruption, and the commission of non-corruption criminal offenses by subordinates under Articles 209 and 306 of the CC. There are no criteria for determining the list of criminal offenses for which the authorized person may apply criminal law measures to a legal entity. The author suggests that the main criterion for compiling the list of such criminal offenses should be the need for Ukraine to fulfill international treaties ratified by the Verkhovna Rada of Ukraine. [ABSTRACT FROM AUTHOR]

The article deals with the main directions of harmonization of Ukrainian tax legislation in accordance with the EU standards, key measures to optimize the taxation system of Ukraine in accordance with European norms. Considerable attention is paid to the harmonization of Ukraine's tax policy with the approaches used in the EU. The article identifies the main principles and objectives of the EU tax policy, analyses the priority areas for improving the Ukrainian tax system in the context of its adaptation to European standards. The author emphasizes that direct taxation in the EU is based on harmonization of standards for taxation of individuals and legal entities, especially in the context of preventing tax evasion and resolving the issue of double taxation. Ukraine has already implemented some European and international standards, which helps to stabilize the basic principles of taxation, create a coherent tax base and improve the mechanisms of tax assessment and collection. The author comes to the conclusion that at the present stage the main difficulties of the Ukrainian tax system include: predominance of the fiscal function of taxes over the regulatory function; numerous regulations from other areas of law which partially regulate tax relations; insufficient level of legal guarantees for all participants of tax relations. Considerable attention is paid to the analysis of international experience in the field of indirect taxation, which demonstrates the effectiveness of accumulating tax revenues for economic development, supporting low-income groups of the population, stimulating scientific and technological progress and increasing the country's labor potential. The article suggests ways to overcome the challenges in harmonizing the tax legislation of Ukraine and the EU. Integration into the EU is a priority of Ukraine's foreign policy, and harmonization of legislation is an important step in this process. Improving the efficiency of the tax system contributes not only to the financial stability of the state, but also to the intensification of business activity. [ABSTRACT FROM AUTHOR]

The article examines new theoretical and practical approaches to understanding the concept and legal status of an individual as an entrepreneur in Ukraine's civil law. Significant attention is paid to the issues of online registration of individual entrepreneurs (IE) in automatic mode. The current Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs, and Public Formations» provides new modern possibilities for real-time state registration of IE without the involvement of a state registrar, minimizing the time required for the process. Based on the analysis of Article 25-1 of the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs, and Public Formations,» it is concluded that today the state registration of IE can be carried out in real time without the participation of a state registrar using the Unified State Web Portal of Electronic Services and the software of the Unified State Register. First, it is verified that there is no information about the individual entrepreneur in the Unified State Register. If such information is absent, the software of the Unified State Register ensures the state registration. For state registration, the individual uses electronic identification tools with a high level of trust. It is argued that an individual who has exercised their constitutional right to engage in entrepreneurial activity, after undergoing the appropriate registration and other procedures provided by law, does not lose or change their status as an individual, which they acquired from birth. Instead, they acquire a new characteristic - that of an entrepreneur. The legal status of an individual entrepreneur (IE) itself does not affect any legal capacity of the individual, which is determined by their civil legal capacity, nor does it limit it. It is proven that from the moment of state registration as an IE, the individual effectively holds two legal statuses: as an individual and as an IE. The presence of entrepreneurial status does not imply that the individual acts as an entrepreneur in all legal relations or that all subsequent legal relations involving this person are entrepreneurial in nature, as the individual continues to act as a participant in civil relations, for example, entering into transactions to meet their personal needs. [ABSTRACT FROM AUTHOR]

The article deals with the problem of legal regulation of agricultural cooperatives which has arisen due to the adoption of the new legislative act "On Agricultural Cooperation". The author examines this problem in terms of the lack of systematic legal regulation of cooperatives and emphasises that agricultural cooperatives under current legislation are different from other cooperatives operating in Ukraine. The author's thesis on the distinctiveness of agricultural cooperatives is based on their special legal characteristics: the legal regime of property, specific features of management and specific features of the object of property rights of members of an agricultural cooperative. The article criticises the indication of a special act according to which agricultural cooperatives are not subject to the provisions of the Law of Ukraine "On Cooperation". The author emphasises that this situation contradicts the logic of legal regulation of cooperatives. According to the laws of legal technique, the Law 'On Cooperation' is general in relation to the newly adopted regulatory act. Accordingly, the latter should be based on and comply with their provisions, as it is intended to regulate only cooperatives in the field of agricultural activities. Nevertheless, the provisions of this Law, in terms of their content, look as if the above-mentioned general regulations do not exist. The article is based on the assertion that the current legislation establishes fundamental changes in the status of agricultural cooperatives. In particular, the legislator abandons the structure of a mutual fund, replacing it with the authorised capital. As a result, the object of ownership of a cooperative member is technically replaced from a share to a share in the authorised capital. A similar transformation mechanism applies to the introduced patronage dividends, which are a part of the financial result (profit) of an agricultural cooperative operating for profit. The author's analysis of the current legislation has led to the conclusion that there is a new special form of cooperative which is fundamentally different from the existing types of cooperatives. [ABSTRACT FROM AUTHOR]

Relocation of companies in response to extraordinary circumstances. The relocation of companies as a response to extraordinary circumstances requires an understanding of their activities from the perspective of their innovation growth rates in Ukraine and abroad, as well as their dynamic capabilities in management, coordination, and monitoring various elements of the cooperation process. In this article, relocation is considered by the authors as an integral component of companies’ (enterprises’) activities within the context of global processes. The purpose of this article is to analyze issues related to possible algorithms for a company’s response to changes in the level of threats and critical risks to its functioning, as well as the socio- economic and legal aspects of relocation implementation. A comprehensive set of general scientific and specialized research methods was used. The study is based on publications by domestic and foreign scholars, as well as the norms of current legislation in Ukraine and the EU. The authors analyzed the peculiarities of company (enterprise) relocation as a mechanism that allows a company to promptly respond to changes in external socio-economic and legal factors, prospective directions for implementing relocation, and its disadvantages. An analytical examination of relocation was conducted, which manifested in several dimensions: moving the company’s production capacities both internally and across borders; relocating company personnel within diversified structural separate units; and moving the administrative management center. It is asserted that globalization, as a priority trend in global business development, manifests in expanding companies’ opportunities for cross-border relocation. Conversely, internal relocation is an effective mechanism for responding to extraordinary circumstances, such as a state of war or full-scale military invasion, while cross-border relocation is an effective mechanism in the perspective of EU inclusion and the application of relocation opportunities provided for EU member states to domestic companies. In revealing the essence of relocation mechanisms, the authors consider a complex of social, economic, and legal factors that determine the specifics of its implementation. The comprehensiveness of exploring the studied phenomenon is ensured by considering not only the advantages and objective reasons for relocation, but also the system of risks involved in its implementation, which allows asserting the situational nature of the mechanisms applied for company (enterprise) relocation. The authors of the article provide considerations regarding the basic toolkit, which could form the basis for developing directives and procedures that will regulate the company’s immediate actions after relocation.

The specific characteristics of legal entities, including commercial companies, have made them distinct from natural persons and their capacity deffers from natural persons. Determining the scope of a commercial company's is important because it determine the company capacity and scope of the company rights and duties and the powers of its members (general assemblies, board of directors, etc). There are two views on this issue in the Iranian legal system; some limit the company's capacity to its scope, but others do not consider the scope of the company to be a limiting factor of the company's capacity and believe that the company has a general capacity. This paper firstly studies the company's capacity in Iranian regulations and then, compare it with the Egypt and Lebanon regulations, and finally concludes that in these countries, companies have a full capacity and their capacity did not limit to the scope of the company.

In Law Number 20 of 2011 concerning Flats, PPPSRS is given status as a legal entity. However, in this law there are no provisions regarding Management, let alone regulations regarding other legal entity organs. In fact, the characteristic of a legal entity should be that it has complete organ arrangements. This problem practically continues to the extent of the Management's responsibility for Legal Actions carried out by PPPSRS. In fact, the issue of the lack of clarity regarding the management's responsibilities arose in a legal case between the owner or occupant of the apartment building and the PPPSRS management, with the argument that the management was held accountable because they were accused of having committed an unlawful act as intended in Article 1365 of the Civil Code. Therefore, this topic is interesting to raise with the aim of producing a systematic explanation regarding the Responsibilities of Legal Actions of PPPSRS Management in representing PPPSRS, based on the limitations of existing regulations and a little legal theory of legal entities in Indonesia. This research uses a statutory approach and a case approach. The results of the research are that the Management is not personally responsible for any PPPSRS legal actions that have been carried out in accordance with the principles of PPPSRS management, but is personally responsible for beschikking legal actions that are taken against the law. It was also found that the panel of judges had applied the principle of limited responsibility for the PPPSRS management. [ABSTRACT FROM AUTHOR]

The development of a legal system based on Shīʿa Jurisprudence has led to the incorporation of several jurisprudential opinions in the field of legislation. However, the comprehensive nature of legal rulings and therefore the formation and development of legal entities has led to the fact that social and economic transformations and demands do not welcome some traditional jurisprudential opinions, such as debt exemptions for natural fasons. Principles such as lā żarar (No Harm for Anyon), Mafī ʿUsr va Ḥaraj (No Difficulty and No Hardship), Banā-yi ʿUqalā (Concept of Rational People), and legal principles like the principle of equality of individuals before the law can be considered as factors that enable the dynamics of jurisprudence. The analysis shows that since transactions are not absolute divine orders and are understood based on rational custom (ʿurf-i ʿuqalā), it is possible to establish debt exemptions for legal entities through the method of common reasoning from jurists' opinions. In the end, all of these rules and principles work towards two main goals: being fair and improving human morality and elevated interests. To reach these goals, it is necessary that the legislator support legal entities and aid them in starting anew after dissolution. [ABSTRACT FROM AUTHOR]

Village-Owned Enterprises (BUM Desa) are village economic institutions formed by the village government together with the community, based on laws and regulations and mutual agreements. The goal is to strengthen the village economy and improve community welfare. However, the status of Village BUM as a legal entity is still a matter of debate, especially after the birth of the Job Creation Law which changed the provisions in the Village Law related to the legal status of Village BUM. Article 117 of the Job Creation Law amends Article 87 of the Village Law, which was later clarified through the Village BUM PP, by emphasizing that Village BUM must be registered as a legal entity. This study uses a normative juridical method with a descriptive-analytical approach. Research data was obtained through literature studies and interviews, with qualitative analysis. The results of the study show that clearer arrangements regarding the legal status of Village BUM are urgently needed to fill the legal void and ensure legal certainty. Although the Job Creation Law and the Village BUM PP have affirmed the legal status of the Village BUM, there is still a legal vacuum related to the form of the Village BUM legal entity due to the nonrecognition of the Village Regulation (Perdes) in the order of legislation. This has juridical implications in the form of legal uncertainty regarding the form of the legal entity of the Village BUM. Thus, further arrangements are needed to ensure professional governance of Village BUM and in accordance with the guidelines of laws and regulations. [ABSTRACT FROM AUTHOR]

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Introduction. Bankruptcy and insolvency analytics is primarily a subject of applied research. Interfax regularly publishes results and statistics of bankruptcies by quarter, but the main disadvantage of such analytics is a short period of analysis, usually up to one year; the second drawback is the lack of assessment of the connection between various indicators in the analyzed area. It seems appropriate to conduct a comprehensive study of insolvency by region, industry and taking into account the relationship between bankruptcy indicators and non-specific, general economic indicators. Goal. The purpose of the work is an empirical study of the dynamics and structure of corporate bankruptcies in Russia in the context of industries, regions, over a long period of time and testing of the integrated use of statistical tools, financial analysis and case studies for assessing bankruptcies at the macro- and mesoeconomic levels. Materials and methods. The information base of the study included statistical materials from Interfax (Fedresurs), Rosstat (EMISS), statistics from the Arbitration Court of the Stavropol Krai, financial statements of bankrupt companies for the last three years of their operation before bankruptcy. The work accumulated data for the period from 2015 to the present, in particular, quarterly over 2019–2024. The authors used statistical analysis methods to analyze the dynamics and structure based on the statistics of corporate bankruptcies; methods of financial analysis and modeling – to assess the likelihood of bankruptcy of companies; graphical method – to identify tendencies and trends in insolvency processes at the macro and meso level. The listed tools were used to assess the level and dynamics of individual indicators of Fedresurs statistics in terms of corporate bankruptcies, satisfaction of creditor claims, at a regional and industry level. The use of the case study method made it possible to show the specific reasons for the bankruptcy of companies in the most sensitive industries. Results and discussion. The work examined the dynamics of corporate bankruptcies since 2015. Since 2019, the analysis has been carried out quarterly, which made it possible to take into account the latest tendencies and trends in the economy. The authors examined industry characteristics and causes of company bankruptcy. The emphasis is on regional statistics: the North-Caucasus Federal District and the Stavropol Krai. A decrease in the number of bankruptcies was revealed, which corresponds to national trends and is a consequence of the regulation of insolvency processes by the state. To reveal the specific causes of insolvency, three cases of bankrupt companies from the Stavropol Territory were considered. The case studies were supplemented with financial indicators and modeling of the bankruptcy risk of the target companies. Conclusion. Conclusions are drawn about the main trends in the field of insolvency, the key causes of bankruptcies are highlighted, the relevance of models for assessing the probability of bankruptcy is shown, and directions for further research are proposed.

The current law enforcement practice shows that a single criterion (“membership in a legal entity”) is not sufficient to qualify the existence of corporate relations in a legal entity. The reason for this is that the fact of membership does not always give rise to legal, but mainly civil law consequences that directly arise from the membership relationship to involve a person in it. Therefore, the concept of membership does not have the necessary civil law content, is not the only feature of a corporation (in the sense of a company) in civil law, and cannot be considered the only qualifying feature of corporate relations. It has been proved that the categories of “participation”, “membership” and “cooperation” are not synonymous with basic civil law concepts which indicate an independent feature of a separate group of relations specifically and independently regulated by civil law. These categories should be considered a characteristic of an entity's belonging to a certain community, which does not mean that it has all the features of a corporation as a legal entity. The article argues that the characteristic features which establish the specifics of a corporate organisation within the structure of a legal entity are: 1) division of the authorised capital into shares (stocks), which are recognised as a form of fixation of corporate rights and obligations; 2) existence of relations of participation in the management of such an organisation. The essence of participation in the management of a corporation and membership in it is actually the same thing. The main criterion for a corporation is whether there is participation (membership), and, as a result, whether those who created it (participants, shareholders, members) participate in the management of the legal entity. The authorised capital is important only as an indicator for determining the management procedure i.e. how many votes a participant (shareholder, member) has.

Foreign and domestic legislation and legal doctrine regarding the right to be forgotten, establishing its features, in particular in the context of the Russian-Ukrainian war, are analyzed. It is noted that recently in the international legal field there is a mention of the existence of a new category for legal scholars - the right to be forgotten. The definition of the right to be forgotten is disclosed and it is established that, in a broad sense, the right means that a certain person after a certain period of time can turn to the media to remove previously disseminated information about him, which is not currently of a certain public interest, but at the request of the person should not to exist in public space. In a narrow sense, the right to be forgotten preserves the personal identity of the relevant person in its subjective aspect, which is related to honor, objectivity and reputation, that is, it prevents the person from being reminded of certain information related to him and causing him certain negative consequences in society. The importance of ensuring a balance between freedom of speech, expression of views, freedom of the press and the right to be forgotten is established. The need to maintain a balance of private and public interests in the context of the right to be forgotten is considered. It is noted that the Court of the European Union recognized the possibility of a person acquiring the right to be forgotten only when there is no interest in information about a specific person in the public space, and also when such a person does not play a special, significant and important social role. It is emphasized that the right to be forgotten is different from the protection of the right to privacy and its realization does not entail the manifestation of measures of civil liability. The impossibility of applying the right to be forgotten in the context of the Russian-Ukrainian war is analyzed. Emphasis is placed on the fact that persons who are somehow involved in armed aggression cannot expect that their name will be “whitened” in the future. It is noted that international companies have set a new standard of business behavior regarding geopolitical events in the future with their decisions. It has been established that companies must cease cooperation with the russia or persons related to it. It was emphasized that transnational corporations, by exiting the russian market, exert a significant influence on the lack of financing of the military machine, preserving their good name. It was concluded that there is another side of the medal of the right to be forgotten, when certain information, despite its resonance, must be forgotten so that the victim can live on and count on an objective attitude towards himself. It is proposed to develop relevant provisions on the regulation of the unimpeded exercise of the right to be forgotten by persons who suffered from the war, despite the fact that their cases were high-profile and of great public interest, because a person has the right not to be associated with such situations.

The problematic issues related to the legislator’s priority task of regulating changes in the property status of a legal entity in the course of its reorganisation are outlined, which ensures the organisational and legal transformation of the organisation through effective redistribution of resources and enhancing the modernisation of the country’s economic stability as a whole. The current state of the legal doctrine of understanding reorganisation as a legal phenomenon has no common denominator. It is studied as a method of termination of a legal entity; a method of emergence and/or termination of a legal entity(ies); a special procedure for the transfer of rights and obligations; a type of universal succession; a legal remedy; the procedural aspect of reorganisation actions is studied, pointing to the process, composition or set of legal facts, or it is proposed to abandon attempts to define the category of “reorganisation” altogether. Based on the analysis of the legal doctrine and current legislation, the conclusion that reorganisation is a special mechanism of transformation of a legal entity, which is manifested in a complex legal structure aimed at achieving a positive economic effect or bringing it into compliance with current legislation, resulting in termination and/or establishment of a new legal entity(ies) with the transfer to it of the property (or part thereof) of the legal entity being reorganised by way of legal succession, has been made. The opinion that an unambiguous statement that reorganisation is a form of either creation or termination of a legal entity is erroneous has been presented. This conclusion is based on the fact that current legislation enshrines different denominators for certain types of reorganisation – termination/establishment, but the relevant legal phenomenon should be studied comprehensively (as a whole). In this case, one section of such a legal structure will indicate the creation and the other one will indicate the termination of a legal entity, which is manifested within the reorganisation procedure of one organisation.

Based on the analysis of Ukrainian legislation and legal doctrine, the article examines the legal regime of a share in the authorised capital of a limited liability company. The necessity of considering a share in the authorized capital in two senses is substantiated: economic and legal. According to the first meaning, such a share expresses a part of the value of the company’s property and gives a person the opportunity to dispose of the company's capital (assets). However, from a legal point of view, there is an insurmountable obstacle to this understanding – the status of a limited liability company as an independent participant in civil relations, which owns such property, and property separation is one of the features that characterises it. The opinion that a share in the authorised capital of a limited liability company does not coincide with the concepts of “corporate rights” or “property rights” is supported, it is an independent tradable object, but with a specific legal regime, in particular, it cannot be the object of other limited property rights, but it is such a share (and not corporate rights) that can be the object of property rights. It has been proved that: 1) the legal nature of a share should be characterised through the legal nature of the powers of a limited liability company participant; 2) such powers constitute a single and indivisible set of corporate rights which are recognised as a separate category of rights, along with obligatory and property rights; 3) the legal nature of corporate rights is of a comprehensive nature, which primarily consists of a combination of the principles of absoluteness and relativity; 4) the definition of a share only through the shareholder's rights is not justified, since the shareholder's rights are inextricably linked to his/her obligations; 5) a share as an object of civil rights is “other property”, not “property rights”.

Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article is devoted to identifying the features of compensation for destroyed real estate objects due to hostilities, terrorist acts, and sabotage. The civil liability of the state as a subject of responsibility is analyzed in the work. It is determined that the civil liability of the state can be divided depending on the legal status of the state: the liability of the national state; civil liability of a foreign state; liability of the aggressor state. The judicial practice of Ukraine is based on the fact that Russia's consent to be brought as a defendant in cases of compensation for material and moral damage is not required. At the same time, another state must consent to participate in such procedures. It is formulated that within the framework of compensation relations for damaged and destroyed real estate objects due to hostilities, terrorist acts, and sabotage caused by Russia's armed aggression against Ukraine, this compensation is not civil liability. It is emphasized that the Ukrainian state independently compensates for the losses incurred by individuals to protect public relations, ensure human rights, and property turnover. The compensation of this damage is the basis for addressing the aggressor country with a demand for reparations for such damages. It is determined that compensation relations apply exclusively to residential real estate objects and their owners or managers. This approach is somewhat narrow, but it indicates that the state primarily supports the social direction regarding the housing provision of individuals, as housing need is a basic human need. Prospective areas of scientific research in this direction include the justification of compensation to legal entities, the identification of features of the civil process concerning the protection of individuals' rights in compensation payments. Overall, Ukrainian legislation requires further updating in the area of procedures for compensation for destroyed/damaged real estate. [ABSTRACT FROM AUTHOR]

The subject of the study is the conceptual, legislative and theoretical provisions in the field of legal regulation of contractual relations in the implementation of joint activities in Ukraine and some European countries, as well as in the field of using the structure of joint activities as a special type of economic relations in the conduct of business. Methodology. General scientific methods were used in the research process. The comparative method was used to compare the legislative approaches to the legal regulation of contractual relations in the joint activities of Germany, France, Poland, Moldova and Ukraine. The analysis was used to determine the specifics of legislative approaches to the legal regulation of contractual relations for the implementation of joint activities in these countries, to identify their advantages and disadvantages. Synthesis was used to determine the methodological principles of legal regulation of joint activities. Induction and deduction were used to determine the basic principles of the functioning of civil legal partnerships with the aim of carrying out joint activities by their participants. The aim of the article is to propose concrete ways of improving the Ukrainian legal mechanism of contractual regulation of joint activity relations in order to ensure prompt and efficient post-war reconstruction of destroyed infrastructure facilities, the success of the process of recodification of the civil legislation of Ukraine and its harmonisation with the legislation of the EU countries. The results of the study have shown that, in general, the Ukrainian legislative approach to the legal regulation of relations on the implementation of joint activities is the most liberal and dispositive in comparison with the corresponding approaches of the European countries, which confirms the opinion that it is necessary to understand the agreement on joint activities as an effective legal and economic instrument for the post-war reconstruction of Ukraine, based on the consolidation of human efforts and resources (capital) for the achievement of a common goal. Conclusion. In order to improve the national legislative approach to the legal regulation of relations on joint activities on a contractual basis and to harmonise it with the provisions of European legislation, it is advisable to enshrine the following provisions by way of borrowing: 1) the prohibition of participants to engage in any activity that may be detrimental to the company, including the prohibition of competition; 2) the possibility of depriving a participant of the right to manage the company by a court decision if there is a valid reason, in particular as a result of a gross breach of duty; 3) the right of a participant to withdraw from a limited partnership if there are valid reasons and the invalidity of the objection to this effect; 4) the establishment of a basic list of the essential terms of a simple partnership agreement. This will undoubtedly have a direct impact on improving the institution of joint ventures as an important tool for the development of Ukraine's economic system in the post-war environment, especially in the context of investing in Ukrainian business and rebuilding the destroyed infrastructure.

This research is to find alternative solutions to the many cases of abuse of legal entities in the form of foundations in Indonesia. Foundations as non-profit oriented legal entities have so far been misused to carry out money laundering and other criminal acts, even though the purpose of the Foundation is aimed at social, religious and educational activities. This research is a normative juridical research based on the approach to the laws and regulations in force in Indonesia. This research utilizes primary data sources and secondary data sources. The secondary data comprises primary legal materials and secondary legal materials, which are then analyzed and presented qualitatively. The research results show that the law governing foundations in Indonesia currently, namely Law number 28 of 2004 as an amendment to Law Number 16 of 2001. The last amendment to the Foundation Law was made in 2004, so it has been quite a long time and it is time for changes to be made by reconstructing the current Foundation Law to better guarantee legal certainty for for foundations in Indonesia. Based on the discussion above, several provisions need to be strengthened to address the potential misuse of foundations for money laundering activities. Additionally, from a structural perspective, there is a need for reinforcing oversight mechanisms and intensifying public education efforts

An approach to understanding the current system of taxation of grants in Ukraine, determining the actual rates of taxation of grants depending on the status of the grantor and the grantee is proposed. An analysis of the impact of the system of taxation of grants on attracting grants as a way of obtaining investments by enterprises of Ukraine is carried out. In particular, attention is focused on the effect that the grant taxation system has on the economy of Ukraine under martial law. Potential discrepancies between the declared policy of the State – increasing the role of grants in the economy of Ukraine – and the existing tax norms and the practice of their application by fiscal authorities have been identified. The main objective of the work is to analyze the current system of taxation of grants in Ukraine, its impact on the economy of Ukraine and identify potential problems. In accordance with the set aim, object, subject and purposes of the study, the following methods were used: dialectical, formal, comparative, synthesis and analysis, legal interpretation, historical method. In the course of the study, the existing system of taxation of grants was outlined and problems that lead to negative economic effects during martial law were identified. The work will be useful for both civil servants and entrepreneurs in their joint work on business activities and the use of grants as investment tools during martial law.

Copyright of Ruch Prawniczy, Ekonomiczny i Socjologiczny (0035-9629) is the property of Adam Mickiewicz University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Nordic Investment Bank (NIB) is an international financial institution created in 1975 by the Nordic Council of Ministers to promote investment projects and exports in the Nordic region. In 1998, a new Agreement and Statutes replaced the previous ones and established the international character of the institution. Following the collapse of the Soviet Union, NIB started to provide financing to the Baltic states which in 2004 became full members under a new Agreement. The three establishing treaties have marked the evolution of NIB: first, a common institution of the Nordic countries; then, an international financial institution of the Nordic countries; and, finally, a Nordic-Baltic international financial institution. In this process, a key point is to appreciate whether and to what extent NIB has continuously operated as a legal entity across the succession of establishing treaties. [ABSTRACT FROM AUTHOR]

The importance of studying this topic lies in the fact that in the context of social change and globalisation, which are taking place at this stage of societyʼs development, the role of inheritance remains significant. The area of inheritance has always been and will be the most relevant in civil and commercial law. Therefore, inheritance will always be an object of practical and scientific research. The purpose of this article was to study and compare the legal regulation of inheritance of rights of legal entities under the laws of Ukraine and the EU countries. The methodological basis of the work was the general scientific methods of cognition, which include the methods of scientific abstraction, induction, deduction, logical generalisation and extrapolation. This article analysed the inheritance of rights of legal entities of various types. On the basis of this analysis, a conclusion was made about the relevance of addressing the problematic aspects of inheritance of rights of legal entities in Ukraine and the compliance of national legislation in this area with the legislation of the EU countries. A comparison of the legal regulation of corporate rights inheritance in Ukraine and the EU countries is made. The article dealt with the issues of inheritance of rights of legal entities in limited liability companies and joint stock companies. The article also highlighted the aspect of possible future changes in civil and commercial legislation. The study proposed amendments to the Civil Code of Ukraine in the area of inheritance of rights of legal entities. In particular, it was proposed to supplement the Civil Code of Ukraine with a new definition of the concept of "inheritance of rights of legal entities". The research also defined what rights may be inherited by legal entities. This work can be used as a tool for further research of the issues of inheritance of corporate rights within the framework of development and improvement of legislation on this topic. [ABSTRACT FROM AUTHOR]

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This study investigates the implementation of inter-country variability (ICV) in shaping human resource management (HRM) practices, specifically focusing on soft skills development within a legal entity in Almaty, Kazakhstan. Based on a thorough literature review, the research highlights the practical use of these inter-country differences and the importance of customized approaches in developing economies. The study involved a two-month case-study analysis with 30 participants. The Bochum Inventory of Personality and Competences (BIP) questionnaire and ICV-specific training techniques, including role-playing, case studies, presentations, and Design Jams, were used. The results showed significant improvement in participants' soft skills, particularly in social competencies, indicating the effectiveness of the ICV-based program. The study tested and confirmed two hypotheses: that ICV may influence organization-specific incentives for soft skills development and that incorporating ICV-based differences enhances the acceptance of foreign HRM practices. The study's methodology was validated using Cronbach's Alpha and statistical t-tests (p<0.05). Participants expressed a strong willingness to continue their involvement, suggesting the potential for ongoing positive impact. This research not only contributes to the understanding of HRM practices but also provides a valuable methodology for future works on utilizing ICV in foreign HRM implementation in diverse organizational settings. [ABSTRACT FROM AUTHOR]

In this article I tried to summarize essential aspects regarding the criminal liability of the legal person. People can be involved in criminal legal relations, both individually and organized according to the law in the form of legal entities. One of the subjects of criminal liability according to the Criminal Code in force is the legal person. Since it is an active subject of the crime different from the natural person, naturally the conditions for the existence of his criminal liability are also different. Also, the legal person attracts a distinct form of liability, with specific features, which is subject to its own rules, separate from those applicable to the natural person. However, like the natural person, the legal person is subject to compliance with the fundamental principles of criminal law. The legal person participates as a distinct legal subject in the most varied legal relationships: civil, commercial, financial, administrative, banking and criminal. The introduction into Romanian criminal law of the criminal liability of the legal person took place through Law no. 278/2006, amending the Criminal Code from 1968. Currently, the Criminal Code in force dedicates Title VI to this legal institution entitled "Criminal liability of the legal entity". I chose this theme considering the challenges it entails and the issues it raises. I tried to answer some of them, such as the premises of the criminal liability of the legal person, showing how the criminal sanction was reached from the historical perspective of the legal person, I then explained the necessity that determines the regulation of such liability in criminal law, I explained the notion of a legal person, I have shown the conditions under which the criminal liability of the legal person is engaged and the way in which legal persons are sanctioned from a criminal point of view. I also presented a case in which the criminal prosecution of this subject of criminal law is practically illustrated. [ABSTRACT FROM AUTHOR]

This paper explores the obligation of zakat on Government Linked Companies (GLCs), highlighting a disparity where most zakat is collected from salaries despite business taxes constituting over half of Malaysia’s tax revenue. The study aims to identify the shariah ruling concerning zakat on GLCs, by examining the requirements for zakat on both the payer and the wealth. It includes an analysis of Malaysian laws and fatwas related to zakat on GLCs, assessing the current applications and the feasibility of enforcing it on these entities. The study finds that al-fuqaha’ disagree on the obligation of governments to pay zakat on investment funds, with a majority deeming them exempt, while a minority advocate for their zakat obligation. The dispute arises from varying interpretations of zakat eligibility for certain types of governments’ wealth. Despite this, several Malaysian states have issued fatwas that seems to support the minority view. However, the enforcement of these rulings may be unconstitutional, due to some misalignments between state authority over zakat and federal authority over corporations. [ABSTRACT FROM AUTHOR]

Copyright of Süleyman Demirel Law Review / Süleyman Demirel Üniversitesi Hukuk Fakültesi Dergisi is the property of Suleyman Demirel Universitesi Hukuk Fakultesi Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the article research of concept «business reputation» is carried out legal entities as participants of public relations. It is set that the row of the personal unproperty rights for legal entities, among that and right on inviolability of business reputation of legal entities, is envisaged in the article 94 of the Civil code of Ukraine. It is educed that business reputation is the personal unproperty blessing of legal entities. At the same time in the Civil code of Ukraine absent determination of concept «business reputation» legal entities, that causes a necessity to set forth such determination and offer him legislatively to fasten in the Civil code of Ukraine. It is set that the scientific association of Ukraine did not go round attention this question and offered a few variants of determination of concept «business reputation» legal entities. Supreme court of Ukraine in resolution of Plenum ВСУ from 27.02.2009 №1 also set forth own determination of this concept, in accordance with that business reputation is an estimation of entrepreneurial, public, professional or other activity of legal entities, that is carried out by such persons as participants of public relations. On the basis of this determination the improved variant of concept «business reputation» is offered, namely: «positive estimation of entrepreneurial, public, professional or other activity of legal entities, that is carried out by such persons as participants of public. Just the same determination of concept of business reputation it is suggested to fasten in the Civil code of Ukraine. It is well-proven that the negative estimation of activity of legal entities testifies to absence of business reputation for such legal entities. It is also set that business reputation is presumption of law, that is assumed after every legal entity. As well as any other presumption of law, a presence for the legal entity of business reputation can be refuted in the judicial order by establishment of negative estimation of activity of such legal entity. [ABSTRACT FROM AUTHOR]

The current state of legal doctrine and court practice on the issues of authority abuse as a ground for liability of bodies and persons performing the functions of business entities has been analysed. Since a business entity forms its own will and implements it through its bodies and persons performing the functions of its agencies, the relevant persons must adhere to the powers defined by law and the charter. If they act beyond their own powers, the will of such a legal entity is distorted and their own will, the will of individuals, takes place. The practice of bringing to justice members of bodies and persons performing the functions of business entities has now been established where such a legal entity is held administratively liable for an administrative offence committed by its authorised person. An example of this is cases involving liability for violations of the requirements of the legislation on the provision and disclosure of information in financial services markets. In general, it should be taken into account that the performance of a specific individual on behalf of a business entity in civil turnover does not change the independent nature of the will, behaviour and responsibility of such a legal entity for its actions in civil relations. It has been argued that, based on the general tenets of civil law, abuse of authority as a ground for liability of bodies and persons performing the functions of business entities has its own specifics of application. This is due not only to the actions (inaction) of such persons, but also to the counterparty’s (third party’s) awareness of the fact that the representatives of such a company act within the scope of their powers. It has been proved that the fact that a body and/or a person performing the functions of a business entity’s body committed unlawful, unfair actions or abused its authority is not the only and sufficient ground for invalidating transactions (agreements) concluded by this body on behalf of a legal entity with third parties. There is a need to prove that the counterparty knew (should have known) that the authority to represent the rights and interests of the business entity was limited by its body or a person performing the functions of such a body.

Corporate law has a lot of gaps and shortcomings in the legal doctrine to date. Therefore, it is important to find these shortcomings and propose solutions to eliminate them. The topic of this research includes a derivative claim which ensures the restoration of any person's rights and interests as a party to corporate legal relations. The theoretical and methodological basis includes dialectical, historical, and comparative methods used to study the establishment, development, and functioning of economic entities. The study identified key trends that have emerged in the area of redressing corporate rights, as well as the advantages and disadvantages of applying a derivative claim and the efficiency of the system for redressing the rights of subjects of corporate legal relations. Based on the analysis of the provisions of the world current legislation and experience describing the development of corporate legislation and corporate legal relations, the study identified main trends that have developed in this area, as well as the positive and negative aspects of the application of a derivative claim, and the effectiveness of the system for remedying the rights of subjects of corporate legal relations.

The Mutehekau Shipu or Magpie is the third river in the world to become a legal entity under international law. It flows through Quebec's North Shore into the St. Lawrence River. Reacting to the fate of its "big sister", the nearby Romaine River, which has just been harnessed by four large hydroelectric dams, the Magpie's destiny had other plans: it has been protected as a legal person since 2021. On a regional and Quebec scale, this is a first that testifies to a synergy between natives (Innu) and non-natives, a strategy of environment and decolonization; on an international scale, it is a third that refers to a paradigm shift and an environmental genuine ontological turning point. This case study is illuminated by the fieldwork and stories collected.

Copyright of Romanian Review of Private Law / Revista Română de Drept Privat is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article is devoted to the legal nature of public formation and the problem of determining the appropriate definition. The essence of public formation as an independent institution of public society is analyzed. A comparison and comparison of the concepts «participant in civil relations» and «public formation» was carried out. The definition of public formation and types of public formations given in the sectoral regulatory legal act: the Law of Ukraine «On State Registration of Legal Entities, Individual Entrepreneurs and Public Formations» - political parties, public associations, professional unions and their associations - is characterized, creative unions, permanent arbitration courts, employers' organizations and their associations, separate divisions of foreign non-governmental organizations, representative offices, branches of foreign charitable organizations. A conclusion was drawn on the division of public formations into those that have the status of a legal entity, and public formations that do not have the status of a legal entity. It is noted that there are such terms synonymous by their legal nature in the field of accounting of public entities as «state registration», «legalization» and «accreditation». The information on the types of public formations that must be entered into the Unified register of public formations - an electronic database containing information on the relevant legalization (registration) - has been analyzed. Attention is focused on the fact that we are talking about political parties; NGOs; trade unions, trade union organizations; employers' organizations, associations of employers' organizations; all-Ukrainian, local associations of credit unions; charitable organizations: all-Ukrainian, international, local charitable organizations, branches, branches, representative offices of all-Ukrainian, international charitable organizations; creative unions; Chambers of Commerce and Industry: Chamber of Commerce and Industry of Ukraine, Chamber of Commerce and Industry of the Autonomous Republic of Crimea, regional Chambers of Commerce and Industry; permanent arbitration courts; associations of local self-government bodies. Since the current national legislation does not contain a definition of public formation, based on the results of the research, such a definition of public formation is proposed as an organization that is created and functions in order to satisfy various public rights and interests. [ABSTRACT FROM AUTHOR]

Copyright of Private Law is the property of University of Tehran and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A legal entity is an organization that has legal rights and obligations. Legal actions taken by legal entities can cause harm to other parties. Parties harmed by legal acts committed by legal entities may file a lawsuit for compensation against the legal entity. The purpose of this research is to analyze the liability of legal entities in tort actions with a case study in a lawsuit for compensation. The research method used in this research is normative legal research method. The data collection technique in this research is a document study obtained from Google Schoolar. The data analysis technique used in this research is qualitative analysis technique. The results of this research show that legal entities can be held liable for their unlawful acts. Legal entities can be held civilly and criminally liable. Civil liability of legal entities is the obligation of legal entities to compensate for losses suffered by the injured party. Criminal liability of a legal entity is the obligation of a legal entity to be punished by the state for committing a criminal offense. [ABSTRACT FROM AUTHOR]

The principle of legal equality, which assumes the equal application of legal norms to all, proclaimed by the Universal Declaration of Human Rights, has not always been in force and is the result of years of struggle. With the emergence of commodity production, the concept of persona iuris develops. The term "legal person" appeared in medieval doctrine when Hugo used it as a synonym for corporations. Representation as a legal institute that allows a representative to express the will of the represented within the limits of the given authorization, which directly binds the represented, was first defined by the German Civil Code of 1896. Since its inception, law has been a reflection of the development of society. And so, from the initial rule: alteri stipulari nemo potest, in the conditions of overall technical-technological progress where the mobility of physical and legal persons increases, and the international element is a frequent occurrence in contracts, the institute of representation gains importance.

In addition to natural persons whom the law recognizes as subjects of the law, the law also recognizes the subjectivity of other persons as bearers of rights and obligations or legal persons. In contemporary criminal law, the form of criminal liability for legal entities has also been introduced, and depending on the national systems of the states, we come across several models that regulate the liability of legal entities. In some legislations, the criminal responsibility of legal persons for the commission of criminal offenses is not foreseen, but only the misdemeanour responsibility is regulated by a special law, in other legislations they are based on the regulation of the responsibility of legal persons for the commission of criminal offenses by special laws (thus, Slovenian, Croatian, Kosovar legislation, etc.), while in AngloSaxon criminal law and in most European criminal legislation, it means the responsibility of legal entities for the actions of its bodies and responsible persons, in the framework of general criminal legislation. In the Republic of North Macedonia, with the Amendment of the Criminal Code of Macedonia of 2004, criminal liability is also provided for legal entities and a special system of criminal sanctions. It is about innovation that contains a variety of specifics in relation to the general concept of the criminal offense: criminal responsibility for legal entities, which is collective and presumed in nature, as opposed to the responsibility of natural persons, which is individual and subjective.

After the issuance of the bankruptcy order, the general rules are disassembled; for example, the bankrupt does not have the right to intervene in the property, and raise an action regarding his debts, claims and property is done by the trustee and the response to the claims is also done by him. It is also possible to continue the bankrupt business by others. One of the important questions raised by the total regulations governing bankruptcy is how to justify the legal relationship between the merchant and the creditors with the property, as well as the legal status of debts and claims. Various theories have been proposed in response, one of the most important of which has been noticed in American law is the theory of granting legal personality to the property (property, debts and claims) of the bankrupt at the time of issuing the bankruptcy order. According to this theory, it becomes possible to justify "the rule of prohibition of intervention", "the legal position of the trustee institution", “the possibility of continuing the bankrupt business after the issuance of the bankruptcy order without creating a conflict with the rights of creditors” and “the fall of excess debt over assets". Examining the rules governing bankruptcy in Iranian and American law shows that although some legal rules can be justified based on this theory, they have not been accepted by the legislator.

Copyright of Romanian Review of Private Law / Revista Română de Drept Privat is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)