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Civil law. Parts I, III and IV. The emergence and termination of a legal entity (LE) (the most important)

Lecture notes, cheat sheets

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10. ORIGIN AND TERMINATION OF A LEGAL ENTITY (LE)

Methods for creating a legal entity. 1. Administrative procedure. A legal entity arises on the basis of an order of a public legal body; state registration is not required (it was in the USSR, it does not apply in the Russian Federation).

2. Permitting procedure. To form a legal entity, permission from the competent government authority and subsequent state registration are required (was in the USSR; in the Russian Federation it is used for the formation of credit and insurance organizations, unions and associations, etc.).

3. Regulatory appearance procedure. Regulatory acts regulate the procedure for the emergence and activities of certain types of legal entities; compliance with this procedure gives the right to recognition of the organization as a legal entity, certified by the fact of its state registration (currently in the Russian Federation and other countries).

4. Appearance procedure (contractual). A legal entity is created as a result of the expressed intention of the participants to act as a legal entity in the absence of the fact of its state registration (not applicable in the Russian Federation).

Termination of LE carried out in an orderly and voluntary manner. Distinguish between reorganization (the rights and obligations of a terminated person are transferred to another person) and liquidation (termination of a person without transferring his rights and obligations to someone else).

Reorganization carried out: merging, accession, separation, separation and transformation. Mandatory: prior notice to creditors who have the right to demand termination or early performance of obligations and compensation for losses. Depending on the method of reorganization, it is drawn up by a deed of transfer (in the event of a merger, acquisition, transformation) or a dividing balance sheet (in the event of division, spin-off); is considered completed at the time of state registration of newly created legal entities.

Liquidation of a legal entity. Creditors' claims are satisfied in order of priority. First of all, the demands of citizens for causing harm to life or health; in the second - payments to employees of the liquidated legal entity; thirdly, the claims of creditors for obligations secured by a pledge of property of the legal entity being liquidated are satisfied; fourth - debts on obligatory payments to the budget and extra-budgetary funds are repaid; fifth - settlements are made with other creditors. The claims of each successive creditor are satisfied after the claims of the previous one are fully satisfied; if the property of the liquidated legal entity is insufficient, it is distributed among the remaining creditors in proportion to the amounts of claims to be satisfied; claims of creditors that are not satisfied due to the insufficiency of the property of the legal entity being liquidated are considered repaid.

A legal entity in connection with its bankruptcy takes place in accordance with the Civil Code of the Russian Federation and the Law "On Insolvency (Bankruptcy)" of 2002. The procedure for bankruptcy of a legal entity and a citizen, including an individual entrepreneur, is different. The order of satisfaction of creditors of a legal entity in case of bankruptcy: out of order, the debts incurred in connection with the costs of the bankruptcy procedure are paid, and then the priority indicated above is observed.

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