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Корпоративное право. Ликвидация юридического лица (самое важное)

Lecture notes, cheat sheets

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21. Liquidation of a legal entity

Liquidation of a legal entity entails its termination without transfer of rights and obligations by way of succession to other persons.

A legal entity may be liquidated:

1) by decision of its founders (participants) or a body of a legal entity authorized to do so by the constituent documents, including in connection with the expiration of the period for which the legal entity was created, with the achievement of the purpose for which it was created;

2) by a court decision in the event of gross violations of the law committed during its creation, if these violations are irreparable, or carrying out activities without proper permission (license), or activities prohibited by law, or with other repeated or gross violations of the law or other legal acts , or when a public or religious organization (association), charitable or other foundation systematically carries out activities that contradict its statutory goals, as well as in other cases provided for by the Civil Code of the Russian Federation.

Distinguish between voluntary and forced liquidation (funds cannot be liquidated on a voluntary basis), general and special are distinguished among the grounds for liquidation. General grounds apply to all types of legal entities, special - to individual legal entities and are contained in the Special Part of Corporate Law of the Russian Federation.

The founders (participants) of a legal entity or the body that made a decision to liquidate a legal entity are obliged to immediately inform the authorized state body in writing about this in order to enter into the Unified State Register of Legal Entities information that the legal entity is in the process of liquidation.

This obligation arises from the need to ensure transparency in the liquidation of a legal entity, since the liquidation of a legal entity may affect the interests of a very wide range of people. When liquidating a legal entity, it is necessary, if possible, to exclude violations of the rights of third parties and the interests of the legal entity itself and its founders.

The liquidation commission and the liquidator are directly involved in the organizational aspects of the liquidation of a legal entity.

The interim liquidation balance sheet is approved by the founders (participants) of the legal entity or by the body that made the decision to liquidate the legal entity.

The payment of monetary amounts to creditors of a liquidated legal entity is made by the liquidation commission in the order of priority established by Art. 64 of the Civil Code of the Russian Federation, in accordance with the interim liquidation balance sheet, starting from the date of its approval, with the exception of fifth priority creditors, payments to which are made after a month from the date of approval of the interim liquidation balance sheet.

The liquidation of a legal entity is considered completed, and the legal entity is considered to have ceased to exist after an entry about this is made in the Unified State Register of Legal Entities.

Author: Sazykin A.V.

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