Complex Reorganization of Legal Entities

被引:0
|
作者
Nuzhdin, Taras [1 ,2 ]
机构
[1] St Petersburg State Univ, Fac Law, 7-22 Liniya, St Petersburg 119026, Russia
[2] Eurasia Corp, West Siberian Branch, Preact Matters Dept, 7-22 Liniya, St Petersburg 119026, Russia
来源
关键词
legal entities; joint-stock company; limited liability; reorganization method; ways and means of reorganization; mixed reorganization; merged reorganization; comprehend reorganization;
D O I
10.17323/2072-8166.2018.1.133.157
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
The paper features legal relations concerning the novella on combined reorganization of legal persons according to civil law. The author studies historical stages of this category in Russian legislation, the relevant problems have been identified. It is noted that legal science is approaching the concept of combined reorganization not as a special form of reorganization but a way of making reorganizational procedures characterized with qualitative and quantitative characteristics, which enable to reveal three types of combined reorganization, i.e. mixed, merged and the mixture of these options referred to as complex reorganization in the paper. Under the research, the author arrives at the following conclusions: 1) fixed and merged reorganizations have specifics which allow differentiating them from normal reorganization and from each other. This feature is seen in quantitative and qualitative criteria: the shared reorganization unlike the normal one is not a form but a mixture of two forms, i.e. quantity is the major criterion. In turn, the major criterion differentiating mixed reorganization from the normal one is quality. This is shown in the fact that in the case of mixed reorganization there appear legal entities established under the results legal entities, which is impossible under normal reorganization.; 2) it has been determined that a significant criterion separating merged reorganization from the mixed and normal ones is the criterion of the objective of reorganization. Both under mixed and normal reorganizations both economic (optmization) and legal (establishing and terminating legal entities established in the process of reorganization) the objectives of reorganization remain the same and aim to achieve the final result and therefore do not have any legal significance and serve as a link for the final result, i.e. merger and incorporation.
引用
收藏
页码:133 / 157
页数:25
相关论文
共 50 条
  • [21] Reforming Budgetary System of Russia and its Features in Complex Subordinate Entities: Forming Legal Base
    Emelyanov, Andrey
    PRAVO-ZHURNAL VYSSHEI SHKOLY EKONOMIKI, 2018, (04): : 93 - 111
  • [22] REALISM AND COMPLEX ENTITIES
    BERGER, G
    PHILOSOPHICAL STUDIES, 1976, 30 (02) : 95 - 103
  • [23] Intentions as Complex Entities
    Mazzone M.
    Review of Philosophy and Psychology, 2011, 2 (4) : 767 - 783
  • [24] SOME QUESTIONS OF THE REORGANIZATION OF A LEGAL ENTITY
    Bunicheva, M. G.
    VESTNIK PERMSKOGO UNIVERSITETA-JURIDICHESKIE NAUKI, 2011, (04): : 75 - 79
  • [25] THE TAX LIABILITY OF LEGAL ENTITIES THAT ARE PARTE OF NON-FORMALIZED GROUP ENTITIES
    Nobre Junior, Edilson
    de Albuquerque, Victor Gabriel Alcantara
    REVISTA ACADEMICA DA FACULDADE DE DIREITO DO RECIFE, 2022, 94 (02): : 121 - 145
  • [26] Establishing Social Cooperatives by Church Legal Entities
    Poniatowski, Michal
    KOSCIOL I PRAWO, 2021, 10 (02): : 137 - 146
  • [27] Current views on legal interdisciplinary concepts of entities
    Manankova, Raisa P.
    Pashkova, Galina G.
    VESTNIK TOMSKOGO GOSUDARSTVENNOGO UNIVERSITETA-PRAVO-TOMSK STATE UNIVERSITY JOURNAL OF LAW, 2024, (54):
  • [28] TAX LICENSE IN THE SLOVAK AGRICULTURAL LEGAL ENTITIES
    Vanova, Alexandra Ferenczi
    Krajcirova, Renata
    Maris, Martin
    Bojnansky, Jozef
    Durkacova, Petra
    GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES, 2018, : 1560 - 1567
  • [29] LEGAL SAFEGUARDS OF THE MUNICIPAL ENTITIES' FINANCIAL AUTONOMY
    Larionova, M. A.
    VESTNIK PERMSKOGO UNIVERSITETA-JURIDICHESKIE NAUKI, 2011, (04): : 20 - 28
  • [30] Organization of tax data warehouse for legal entities
    Sretenovic, Miodrag
    Kovacic, Bozidar
    Jovanovic, Vladan
    2016 39TH INTERNATIONAL CONVENTION ON INFORMATION AND COMMUNICATION TECHNOLOGY, ELECTRONICS AND MICROELECTRONICS (MIPRO), 2016, : 1482 - 1487