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The article is devoted to the study of modern approaches to legal regulation of the reorganization of economic entities. The article emphasizes that an effective process of reorganization requires the resolution of many issues, the main of which is the disposal of the assets of the business entity. Solving the property aspects of the reorganization of a business entity requires maximum and objective consideration of the legitimate interests of the business entity's participants. The article provides an example of modern legal regulation of the division of a joint-stock company based on the analysis of the norms of the new Law of Ukraine "On Joint-Stock Companies". The article emphasizes that with the adoption of the new Law of Ukraine "On Joint Stock Companies" in 2023, approaches to organizing the division of a joint stock company have been improved. The importance of the appearance of novelties in the legal regulation of the reorganization of a jointstock company deserves to be taken into account by the legislators of European Union standards in this area. In particular, the current Law of Ukraine "On Joint-Stock Companies” reflects the conditions and procedures for the division of joint-stock companies, which are provided for in Directive 2017/1132/EU of the European Parliament and the Council of the EU dated June 14, 2017 relating to certain aspects of company law. In the article, a study of the provisions of Directive 2017/1132/EU of June 14, 2017 regarding the organization of the division of a jointstock company was carried out, and a comparative characterization of the provisions of the Law of Ukraine "On Joint-Stock Companies” was carried out, which provide for the basis of the organization of the division of joint-stock companies for the purpose of taking into account the standards of the European Union in this sphere It is noted that the division of a joint-stock company in order to ensure the rights and interests of shareholders should be carried out on the basis of their will, which is formed thanks to the agreement and publication of the project of the division of the company and its professional expert assessment by independent experts. The conclusions emphasize that the provisions of the current Law of Ukraine "On Joint-Stock Companies” take into account the main aspects of the EU standards regarding the reorganization of a joint-stock company, which should contribute to increasing the level of protection of the rights and interests of shareholders.
Pavlo Bortsevych (Sat,) studied this question.