Keywords
construction of organizational form
shortcomings in regulation
methods of regulation
commercial-law doctrine
How to Cite
Abstract
The article examines the problem of variability in the legislative regulation of organizational and legal forms (OLFs) of business entities in Ukraine. The study highlights that the current regulatory framework contains numerous inconsistencies and gaps, particularly following the repeal of the Commercial Code of Ukraine in 2025 and the absence of a unified approach to OLFs in the Civil Code of Ukraine. It has been established that the State Classifier of Ukraine “Classification of Organizational and Legal Forms of Business Entities” (DK 002:2004) remains the only document that provides a systematized list of OLFs, although it has merely a technical character and does not provide a legally binding definition. Academic positions and the case law of the Supreme Court were analyzed, with special emphasis on the legal uncertainty surrounding the status of private enterprises. The article concludes that the current framework increases risks for entrepreneurial activity due to the absence of a clear list of OLFs and a consistent system of their classification. The study proposes to improve legislation by introducing an explicit legal definition of OLFs in the Civil Code of Ukraine, unifying the classification of unitary and corporate enterprises, and revising DK 002:2004 to ensure coherence with the doctrine of commercial law. The practical value of the research lies in developing proposals for legislative improvement aimed at enhancing legal certainty and predictability in corporate relations. The ultimate purpose of this study is to contribute to the creation of a doctrinally consistent and systematic approach to the regulation of organizational and legal forms, ensuring alignment with both the needs of business and public interests.
References
1. Spasybo-Fatieieva, I. V. (2006). Problematyka orhanizatsiino-pravovykh form yurydychnykh osib (na prykladi spilnykh pidpryiemstv) [Problems of organizational and legal forms of legal entities (on the example of joint ventures)]. Universytetski naukovi zapysky, (1), 71–78. http://nbuv.gov.ua/UJRN/Unzap_2006_1_11 (in Ukrainian)
2. Snisarenko, L. Yu. (2014). Orhanizatsiino-pravova forma yurydychnoi osoby: teoretychni poniattia ta problemy praktychnoho zastosuvannia [The organizational and legal form of a legal entity: theoretical concepts and problems of practical application]. In Conference proceedings “Building a New Ukraine” (pp. 371–379). Kyiv: Vydavnychyi dim “Kyievo-Mohylianska akademiia”. https://ekmair.ukma.edu.ua/handle/123456789/4613 (in Ukrainian)
3. Avetysian, M. R. (2019). Orhanizatsiino-pravova forma hospodariuvannia [Organizational and legal form of management] (Doctoral dissertation, Donetsk National University named after Vasyl Stus). Vinnytsia. https://abstracts.donnu.edu.ua/article/view/7639 (in Ukrainian)
4. Verkhovna Rada of Ukraine. (2003, May 15). Pro derzhavnu reiestratsiiu yurydychnykh osib, fizychnykh osib-pidpryiemtsiv ta hromadskykh formuvan [On state registration of legal entities, individual entrepreneurs and public organizations], Law of Ukraine No. 755-IV. https://zakon.rada.gov.ua/laws/show/755-15#Text (in Ukrainian)
5. State Statistics Service of Ukraine. (2022). Kilkist zareiestrovanykh yurydychnykh osib za orhanizatsiino-pravovymy formamy hospodariuvannia [Number of registered legal entities by organizational and legal forms of management]. https://ukrstat.gov.ua/edrpoy/ukr/EDRPU_2022/ks_opfg/ks_opfg_1022_ue.xls (in Ukrainian)
6. State Committee of Ukraine on Technical Regulation and Consumer Policy. (2004, May 28). Pro zatverdzhennia natsionalnykh standartiv Ukrainy, derzhavnykh klasyfikatoriv Ukrainy, natsionalnykh zmin do mizhderzhavnykh standartiv, vnesennia zminy do nakazu Derzhspozhyvstandartu Ukrainy vid 31 bereznia 2004 r. № 59 ta skasuvannia normatyvnykh dokumentiv [On approval of national standards of Ukraine, state classifiers of Ukraine, national amendments to interstate standards, amendment to Order No. 59 of the State Committee for Consumer Protection of Ukraine dated March 31, 2004, and repeal of regulatory documents], Order No. 97. https://zakon.rada.gov.ua/rada/show/v0097609-04#Text (in Ukrainian)
7. Verkhovna Rada of Ukraine. (2003, January 16). Tsyvilnyi kodeks Ukrainy [Civil Code of Ukraine], Law of Ukraine No. 435-IV. https://zakon.rada.gov.ua/laws/show/435-15#Text (in Ukrainian)
8. Zozuliak, O. I. (2015). Problemy vdoskonalennia pravovoho rehuliuvannia zdiisnennia pidpryiemnytskoi diialnosti nepidpryiemnytskymy orhanizatsiiamy zi statusom yurydychnoi osoby [Problems of improving legal regulation of entrepreneurial activity by non-commercial organizations with legal entity status]. Pravo i suspilstvo, 5, 76–90. (in Ukrainian)
9. Verkhovna Rada of Ukraine. (2016, June 2). Pro sudoustrii i status suddiv [On the judiciary and the status of judges], Law of Ukraine No. 1402-VIII. https://zakon.rada.gov.ua/laws/show/1402-19#Text (in Ukrainian)
10. Ruling of the Grand Chamber of the Supreme Court in court case No. 916/2813/18 (2021, June 29). https://reyestr.court.gov.ua/Review/98531899 (in Ukrainian)
11. Kybenko, E. R. (1999). Korporativnoe parvo [Corporate law]. Kharkiv: Espada. (in Ukrainian)
12. Kucherenko, I. M. (2004). Orhanizatsiino-pravovi formy yurydychnykh osib pryvatnoho prava [Organizational and legal forms of legal entities of private law]. Kyiv: IDiP, DP “Yurydychne vydavnytstvo ‘Asta’”. (in Ukrainian)
13. Kochyn, V. V. (2018). “Anatomiia” ta “fiziolohiia” yurydychnoi osoby pryvatnoho prava: problemy doktryny ta zakonodavstva [“Anatomy” and “physiology” of a private law legal entity: problems of doctrine and legislation]. In V. V. Luts (Ed.), Korporatyvne pravo Ukrainy ta krain Yevropeiskoho Soiuzu: novely zakonodavstva (pp. 85–89). Ivano-Frankivsk: NDI pryvatnoho prava i pidpryiemnytstva. https://lnk.ua/rmNBA13VG (in Ukrainian)
14. Kocherhina, K. O. (2005). Zmist orhanizatsiino-pravovykh form pidpryiemnytskykh tovarystv: interesy, funktsii, pravovi zasoby [Content of organizational and legal forms of business companies] (Doctoral dissertation, Yaroslav Mudryi National Law University). Kharkiv. (in Ukrainian)
15. Verkhovna Rada of Ukraine. (2003, January 16). Hospodarskyi kodeks Ukrainy [Commercial Code of Ukraine], Law of Ukraine No. 436-IV. https://zakon.rada.gov.ua/laws/show/436-15#Text (in Ukrainian)
16. Borysov, I. V. (2016). Orhanizatsiino-pravova forma finansovykh ustanov yak pravovyi mekhanizm uzghodzhennia ekonomiko-pravovykh interesiv osnovnykh uchasnykiv rynku finansovykh posluh [The organizational and legal form of financial institutions as a legal mechanism for reconciling economic and legal interests of main market participants]. Pravo ta innovatsii, (4), 61–67. http://nbuv.gov.ua/UJRN/apir_2016_4_10 (in Ukrainian)
17. Borysov, I. V. (2016). Orhanizatsiino-pravovi formy rynku finansovykh ustanov yak uchasnykiv finansovykh posluh [Organizational and legal forms of the market of financial institutions as participants of financial services] (Author’s abstract of the candidate dissertation). Kharkiv. (in Ukrainian)
18. Verkhovna Rada of Ukraine. (2012, July 5). Pro advokaturu ta advokatsku diialnist [On the bar and legal practice], Law of Ukraine No. 5076-VI. https://zakon.rada.gov.ua/laws/show/5076-17#Text (in Ukrainian)
19. Zozuliak, O. I. (2017). Nepochatkovi yurydychni osoby yak subiekty tsyvilnoho prava: teoretychni ta praktychni aspekty [Non-commercial legal entities as subjects of civil law: theoretical and practical aspects]. Ternopil: Pidruchnyky i posibnyky. (in Ukrainian)
20. Romaniuk, Ya. M. (2016). Pravova pryroda dyspozytyvnykh norm tsyvilnoho prava Ukrainy [The legal nature of dispositive norms of civil law of Ukraine]. Visnyk Natsionalnoi akademii pravovykh nauk Ukrainy, (4), 138–151. http://nbuv.gov.ua/UJRN/vapny_2016_4_15 (in Ukrainian)
21. Koziubra, M. I. (Ed.). (2015). Zahalna teoriia prava [General theory of law]. Kyiv: Vaite. (in Ukrainian)
22. Pohribnyi, S. O. (2010). Imperatyvni ta dyspozytyvni normy ta yikh rol u rehuliuvanni tsyvilnykh vidnosyn [Imperative and dispositive norms and their role in regulating civil relations]. Universytetski naukovi zapysky, 2, 46–54. http://nbuv.gov.ua/UJRN/Unzap_2010_2_8 (in Ukrainian)
23. Yurovska, V. V. (2017). Imperatyvnyi metod administratyvnoho prava: okremi dumky shchodo podalshykh perspektyv doslidzhennia [Imperative method of administrative law: some views on further research]. Visnyk NTUU “KPI”. Politolohiia. Sotsiolohiia. Pravo, 3/4(35/36), 151–154. https://ela.kpi.ua/handle/123456789/25339 (in Ukrainian)
24. Spasybo-Fatieieva, I. V. (Ed.). (2021). Korporatyvne pravo kriz pryzmu sudovoi praktyky [Corporate law through the prism of judicial practice]. Kharkiv: EKUS. (in Ukrainian)
25. Smitiukh, A. (2018). Shchodo spivvidnoshennia korporatyvnykh prav, orhanizatsiino-hospodarskykh povnovazhen ta orhanizatsiino-ustanovchykh povnovazhen vlasnyka [On the correlation of corporate rights, business organization powers and organization powers of the owner]. Pravo Ukrainy, (6), 132–142. https://dspace.onu.edu.ua/handle/123456789/19892 (in Ukrainian)
26. Verkhovna Rada of Ukraine. (2021, November 18). Pro strakhuvannia [On insurance], Law of Ukraine No. 1909-IX. https://zakon.rada.gov.ua/laws/show/1909-20#n2320 (in Ukrainian)
27. Sokolovska, Yu. V. (2019). Uchasnyky pidpryiemnytskykh tovarystv yak subiekty tsyvilno-pravovoi vidpovidalnosti u korporatyvnykh vidnosynakh [Participants of business companies as subjects of civil liability in corporate relations] (Candidate of Sciences dissertation, Vasyl Stefanyk Precarpathian National University). Ivano-Frankivsk. https://svr.pnu.edu.ua/wp-content/uploads/sites/5/2019/06/dis_Sokolovska.pdf
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2025 Yevhenii Ahashkov