Виникнення та припинення прав на частку в статутному капіталі товариства з обмеженою відповідальністю: окремі аспекти державної реєстрації та обліку часток

Abstract

Обґрунтувано необхідність визначення у законодавстві моменту виникнення та припинення прав на частку в статутному капіталі товариства з обмеженою відповідальністю та проаналізовано законодавство щодо її обліку в обліковій системі часток.Limited Liability Company is the most common organizational and legal form of business entities, and as of January 1 2024, there were 785999 of them registered. Therefore, a significant group of individuals who are participants in these companies are interested in ensuring the recognition and protection of corporate rights, which is a guarantee of the stable functioning of the economy. The corporate rights of a participant in an LLC are associated with the right to a share in the authorized capital of the LLC, and the certification of these rights is one of the key issues for corporate law theory. The article notes that this stage of legal regulation of relations regarding the accounting of rights to shares in the authorized capital of LLCs is characterized by the absence of clear mechanisms for state registration. In academic circles, attention has been repeatedly drawn to a number of problems that require urgent resolution: establishing a share in the authorized capital as a proper object of turnover, from the acquisition of rights to which corporate rights arise, and determining the moment of acquisition of rights to them. At present, one of the outlined issues has been resolved at the legislative level: Article 961 of the Civil Code of Ukraine stipulates that corporate rights are acquired by a person from the moment of acquiring the right of ownership to a share. However, the rule specifying exactly when the right of ownership to the share arises for the acquirer has not yet been properly established: from the moment changes are made to the information about the company contained in the Unified State Register, from the moment a decision is made by the participants’ meeting to admit a new participant to the company, if required by the articles of association (subparagraph 3 of part 5 of Article 11 of the Law of Ukraine ‘On Limited and Additional Liability Companies’), from the moment of transfer of property, unless otherwise provided by the contract in accordance with the general rule set forth in Article 334 of the Civil Code of Ukraine. The cessation of illegal changes in the ownership of shares in companies can be achieved by fixing the rights to shares in the authorized capital of LLCs and formulating clear legislative provisions regarding the moment of the right to a share in the authorized capital of LLCs arising on the basis of the relevant contract and making changes to the Unified State Register regarding the information on the size of shares held by each of the founders. The article argues that information from the Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Associations should contain accurate information regarding the property participation of each participant in the authorized capital and the size of their shares as turnoverable objects of civil rights and perform a certifying function. The article analyzes the provisions regarding the accounting of LLC shares by the Central Depository of Securities and notes that a positive aspect is the recording of the acquisition and termination of rights to shares in the company’s authorized capital in the depository system.Обоснована необходимость определения в законодательстве момента возникновения и прекращения прав на долю в уставном капитале общества с ограниченной ответственностью и проанализировано законодательство об учете в учетной системе долей.