Comparative and Legal Analysis of the Legal Entities System of Ukraine and the European Union

  • Olga I. ZOZULYAK Department of Civil Law, Vasyl Stefanyk Precarpathian National University Ivano-Frankivsk, Ukraine
  • Oleksandr R. KOVALYSHYN Department of Legal Proceedings, Vasyl Stefanyk Precarpathian National University Ivano-Frankivsk, Ukraine
  • Uliana P. GRYSHKO Department of Civil Law, Vasyl Stefanyk Precarpathian National University Ivano-Frankivsk, Ukraine


Issues of the system and legal status of legal entities are traditionally widely covered in domestic civilization; however, there was no comparative legal analysis of the system of legal entities of Ukraine and the European Union. According to the results of the study, it was stated that the system of legal entities, in terms of its legislative design, is a holistic legal institution, the norms of which mediate the creation and participation in civilian turnover of legal entities as independent subjects of law. The analysis of doctrinal approaches to the definition of ‘system of legal entities’ allowed proposing an author's definition of the concept, which suggests understanding the orderly set of organizations with the status of a legal entity, integrated into the complex of interacting elements according to certain criteria. On the basis of a detailed study of the peculiarities of the system of legal entities of the European Union, the definition of the concept of ‘system of legal entities of the European Union’ is formulated.


[1] About limited liability companies: Law of Ukraine from 06.02.2018, no. 2275-VIII. Available at:
[2] Albano, F., Caten, C.T. and Anzanello, M. 2017. Principal component analysis for selection of variables in homogeneity and stability tests applied to proficiency testing schemes. Periodico TcheQuimica, 14(27): 30-35.
[3] Alekseev, A.P. 2012. A Brief Philosophical Dictionary. Nauka.
[4] Andryko, O.F., Dubenko, S.D. and Kubko, E.B. 1998. Reforming Public Administration in Ukraine: Problems and Prospects. Oriyany.
[5] Armour, J., Black, B., Cheffins, B. and Nolan, R. 2009. Private Enforcement of corporate law: an empirical comparison of the United Kingdom and the United States. Journal of Empirical Legal Studies, 6(4): 687-722.
[6] Association agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. 2014. Available at:
[7] Bertalanffy, L.V. 1968. General System Theory – A Critical Review. Routledge.
[8] Beseden, A.N., and Kozina, E.A. 2013. Development of the system of legal entities in civil law. Lex Russica, 1: 155-167.
[9] Biermeyer, T., and Meyer, M. 2018. Cross-border Corporate Mobility in the EU: Empirical Findings 2018. Available at:
[10] Borisova, T.M. 2016. Marketing of Non-Profit Subjects: Theoretical and Methodological Aspects. Pidruchnykyiposibnyky.
[11] Buribayev, Y.A., et al. 2016. Pension reform in Kazakhstan: Main directions, conditions for implementation and development prospects. International Journal of Environmental and Science Education, 11(18): 11611-11619.
[12] Civil Code of Ukraine of 16.01.2003, no. 435-IV. Available at:
[13] Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE). Available at:
[14] Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE). Available at:
[15] Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic Interest Grouping (EEIG). Available at:
[16] Judgment of the Court of 5 November. 2002. Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC). Case C-208/00. Available at:
[17] Judgment of the Court of 9 March. 1999. Centros Ltd v Erhvervs– ogSelskabsstyrelsen. Case C-212/97. Available at:
[18] Jurka, R., and Kurapka, V.E. 2017. Forensic science in the European Union criminal justice: The challenges for mutual recognition. Journal of Advanced Research in Law and Economics, 8(1): 69-77.
[19] Kalinina, O. 2013. Creation of companies within the European Union in accordance with new legislative requirements. Ukrainian Journal of International Law, 1: 112-119.
[20] Kalss, S., and Klampfl, C. 2015. EuropäischesGesellschaftsrecht. Beck.
[21] Kharitonov, R.F. 2016. Sector legal comparatism: general theoretical study: author’s thesis. National University ‘Odessa Academy of Law’
[22] Khaustova, M.G. 2017. International standards in the context of Eurointegration processes in Ukraine. Journal of the National Academy of Legal Sciences of Ukraine, 2(81): 43-53.
[23] Komarova, T.V. 2018. Organization of the judicial system of the European Union. Journal of the National Academy of Legal Sciences of Ukraine, 25(1): 79-96.
[24] Konesev, S.G., Khlyupin, P.A., Greb, A.V. and Kondratiev, E.Y. 2018. Induction technology in high-viscosity oil production at tazovskoye field. PeriodicoTcheQuimica, 15(30): 520-526.
[25] Kostovskaya, O.V. 2005. Methodology of System Approach and Scientific Research. Ekonomichnadumka.
[26] Kraakman, R.J., et al. 2017. The Anatomy of Corporate Law: A Comparative and Functional Approach (Third Edition). Oxford University Press.
[27] Livshits, V.N. 2013. Fundamentals of System Thinking and System Analysis. Nauka.
[28] Lukach, I. 2012. History of the formation of corporate law in European countries of the continental system of law. Bulletin of the Kyiv National University to me Taras Shevchenko. Series: Law Sciences, 91: 42-45.
[29] Meyer, J.D. OffeneHandelsgesellschaft (OHG). In Wirtschaftsrecht: Handels- und Gesellschaftsrecht. Studienwissenkompakt. Springer Gabler, Wiesbaden, 2018. Available at:
[30] Mukhamadiyeva, G.N., et al. 2017. Labor law of the modern Kazakhstan. Journal of Legal, Ethical and Regulatory Issues, 20(1): 1544-0044-20-1-129.
[31] Muravyov, V.I. 2011. European Union Corporate Law. Yurinkom.
[32] New Webster`s Dictionary and Thesaurus of English Language. Lexicon publication inc., 1993. Available at:
[33] Ozhegov, S.I. 2008. Dictionary of the Russian Language. Nauka.
[34] Semyulutina, N.G. 2015. Legal Entities in Civil Law of Foreign Countries. INFRA-M.
[35] Siems, M. and Cabrelli, D. 2018. Comparative Company Law. A Case-Based Approach. Hart Publishing.
[36] Spasybo-Fatyeyeva, I.V. 2006. The latest attempt to decipher the ‘Da Vinci Code’ or the Economic Code of Ukraine. Legal Counsel, 2: 1-7.
[37] Spasybo-Fatyeyeva, I.V. 2012. Civilizations: On the Path to the Formation of Doctrines: Select. Sciences. Zolotistorinky.
[38] Spasybo-Fatyeyeva, I.V. 2014. Legal entities under the Civil Code of Ukraine. Available at:
[39] The Commercial Code of Ukraine dated 16.01.2003, no. 436-IV. Available at:
[40] The Plan of Measures for the Implementation of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand: Zat. by the decision of the Cabinet of Ministers of Ukraine dated October 25, 2017. Available at:
[41] These 100 companies are leading the AI revolution. The World Economic Forum, 2018. Available at:
[42] Treaty of Lisbon amending the Treaty on European Union and the Treaty establishing the European Community, signed at Lisbon, 13 December 2007. Available at:
[43] Verbitskaya, Yu.O. 2011. Non-profit corporate and unitary organizations in the draft Civil Code of the Russian Federation. Civil Law, 1: 23-28.
[44] Vinogradov, V.A., and Ginzburg, E.L. 1972. System, Its Actualization and Description. System Research. Nauka.
[45] Voronova, L.K. 2011. Glossary of Financial and Legal Terms. Alerta.
[46] Wells, H. 2018. Research Handbook on the History of Corporate and Company Law. Edward Elgar Publishing.
[47] Yuschik, O.I., Boshitsky, Yu.L. and Rindyuk, V.I. 2015. Constitutional Foundations of the Development of Ukrainian Legislation. Yurydychnadumka.
[48] Vanderholm, D.H. 2016. Management of Livestock Wastes for Water Resource Protection. Natural Resources and Control Processes 2: 1-71.
[1] Villa, S.M., et al.2017. Quality assurance of anions environmental monitoring in IPEN's environmental monitoring program. PeriodicoTcheQuimica 14(27): 91-96.
[2] Yedilkhan, D., Bektemyssova, G.U. 2016. Identifying similar business process models. Journal of Theoretical and Applied Information Technology 91(1): 152-157.
How to Cite
ZOZULYAK, Olga I.; KOVALYSHYN, Oleksandr R.; GRYSHKO, Uliana P.. Comparative and Legal Analysis of the Legal Entities System of Ukraine and the European Union. Journal of Advanced Research in Law and Economics, [S.l.], v. 9, n. 8, p. 2921-2932, dec. 2019. ISSN 2068-696X. Available at: <>. Date accessed: 18 july 2024. doi: