According to paragraph 2-3 h. 1 tbsp. 110 of the Civil Code of Ukraine, a legal entity is forcibly liquidated:

1. by a court decision on the liquidation of a legal entity due to violations committed during its creation that cannot be eliminated, by a claim by a participant of a legal entity or a relevant state authority;

2. by a court decision on the liquidation of a legal entity in other cases established by law - by a claim of the relevant state authority.

The following main stages of the liquidation procedure can be distinguished:

• Notification of the state registration body about the start of the liquidation procedure.

• Notification of the regulatory authorities about the start of the liquidation procedure.

• Identification of creditors and notification of the start of the liquidation procedure.

• Sale of assets, settlements with all creditors, preparation of liquidation balance sheet.

• Dismissal of employees.

• Closure of bank accounts, cancellation of certificates, permits and exclusion from registers.

• Inspection of the controlling body.

• Obtaining certificates from the DPSU and PFU.

• Transfer of documents to archival institutions, destruction of seals and stamps.

• Entering information about the termination of a legal entity in the Unified State Register.

The list of documents that must be submitted to the relevant authorities:

• Notice to the DPS, in an arbitrary form, about the start of the liquidation procedure;

• Drawing up the final liquidation balance sheet and approving it at the meeting of the participants of the enterprise that is being liquidated, in accordance with the current legislation (Part 7 and Part 11 of Article 111 of the Civil Code of Ukraine).

• Submission of the latest reporting to the State Tax Service (SST), the Pension Fund of Ukraine (PFU) and the State Statistics Service (State Statistics) for the last reporting period. It is recommended to carry out this procedure before the end of the reporting period or within the prescribed period (paragraph 49.1 of the Tax Code of Ukraine, letter of the State Fiscal Service dated November 23, 2016 No. 7611/С/26-15-12-05-11). The report is prepared after drawing up the liquidation balance sheet, as the balance sheet is part of the income tax and single tax returns. The last tax period is the period in which the liquidation date falls (subsection 137.4.3 of the Tax Code of Ukraine). In the declarations, it should be noted that this is the latest reporting. It is also necessary to indicate the data of the decision of the founders' meeting and the date of changes in the Unified State Register (step 3), since there are no special marks in the declarations. It is recommended to submit reports in advance, and not wait for the last deadlines.

• Obtaining a certificate from the DPS and PFU on the absence of tax arrears and a single social contribution (these are forms No. 30-OPP and 11-YEV). Payment of taxes and social contributions must be made by this time. A legal entity is not considered to be removed from the tax register until receipt of a certificate in form No. 30-OPP. However, other tax liabilities may arise between the dates of the interim and final liquidation balance sheets, so they should also be paid.

• Submission of form No. 20-OPP to the DPS with updated information on the closure of taxation facilities within 10 working days after their closure.

• Closing bank accounts. When closing accounts, obtaining statements for them for the past 3 years. Accounts must have zero balances.

• Removal of seals, stamps, if any. An appropriate act should be drawn up about this (Order of the Ministry of Justice dated March 14, 2013 No. 430/5).

• Submitting documents to the state archive and obtaining a certificate about it.

• Cancellation of qualified electronic signatures (KEP) in accredited centers that issued them.

Liquidation is one of the forms of termination of a legal entity.

In accordance with Article 110 of the Civil Code of Ukraine, a legal entity is liquidated:

1. by the decision of its participants, the subject of the management of state or communal property or the body of a legal entity authorized to do so by the constituent documents, including in connection with the expiration of the term for which the legal entity was created, the achievement of the purpose for which it was created created, as well as in other cases provided for by the founding documents;

2. by a court decision on the liquidation of a legal entity due to violations committed during its creation that cannot be eliminated, by a claim of a participant of a legal entity or a relevant state authority;

3. by a court decision on the liquidation of a legal entity in other cases established by law - by a lawsuit of the relevant state authority.

According to Article 110 of the Civil Code of Ukraine, the grounds for termination of a legal entity by a court decision may be the following circumstances: invalid state registration of a legal entity, recognition of a legal entity as bankrupt, a lawsuit by a participant of a legal entity or a lawsuit by the relevant state authority. Also, reasons for the liquidation of a legal entity by a court decision may be illegal activity, discrepancy in the size of the authorized capital, non-submission of financial tax reporting during the year, as well as detection of signs of fictitious activity of a legal entity.

If you do not agree with the court decision on the liquidation of a legal entity, it is possible to appeal it in the appellate and cassation procedures.

Regarding the protection of workers' rights during the liquidation procedure

According to Clause 1 of Art. 40 of the Labor Code, an employment contract concluded for an indefinite period, as well as a fixed-term employment contract before the expiration of its validity period, may be terminated by the employer only in the case, in particular, in the event of a change in the organization of production and labor, including liquidation, reorganization, bankruptcy or repurposing of the enterprise, institutions, organizations, reducing the number or staff of employees.

Dismissal under Clause 1 of Art. 40 of the Labor Code is conducted with the provision of guarantees, benefits and compensations provided for in Chapter III-A of the Labor Code. You can learn more about them at the link https://zakon.rada.gov.ua/laws/show/322-08/conv#n324

According to the current legislation, it is not possible to exclude the period of warning of the employee about his future dismissal (not less than 2 months in advance) in case of his stay on vacation or temporary incapacity. In a situation where the warning period was not observed, and if the employee is not subject to return to work for other reasons, the court sets a new date of dismissal, taking into account the period during which he worked after receiving the warning.

If you need help in appealing the decision on the liquidation of a legal entity, please contact us.

The legislation does not provide for the obligation to inform creditors in case of self-liquidation of the enterprise, except for cases of liquidation due to the bankruptcy procedure.

There is also no specifically defined method for such notification, but it is assumed that creditors should independently obtain this information from the Unified State Register.

However, it is recommended to notify the creditors in person, using a registered letter with a description of the attachment, or to deliver it in person with a signed receipt. This is necessary to avoid possible legal disputes.

It is also necessary to publish a notice on the liquidation of the enterprise in a specialized printed mass media, where the procedure and deadline for submission of claims by creditors will be indicated. The specified term should be not less than 2 months and not more than 6 months. The publication of this notice will serve as proof that you have provided notification of the liquidation, even if you have omitted to notify a particular creditor in person.

In accordance with Article 112 of the Civil Code of Ukraine, in the case of liquidation of a solvent legal entity, the demands of its creditors are satisfied in the following order:

1. first of all, claims for compensation for damage caused by mutilation, other health damage or death, and claims of creditors, secured by collateral or in another way, are satisfied;

2. secondly, the demands of employees related to labor relations, the author's demands for payment for the use of the result of his intellectual, creative activity are satisfied;

3. in the third instance, requirements regarding taxes, fees (mandatory payments) are satisfied;

4. fourthly, all other requirements are satisfied.

Claims of one queue are satisfied in proportion to the sum of claims belonging to each creditor of that queue.

If the liquidation commission refuses to satisfy the creditor's demands or evades their consideration, the creditor has the right within one month from the date when he learned or should have learned about such refusal to apply to the court with a lawsuit against the liquidation commission. According to the court's decision, the creditor's claims may be satisfied at the expense of the property remaining after the liquidation of the legal entity.

Claims of the creditor, claimed after the expiration of the term established by the liquidation commission for their presentation, are satisfied from the property of the legal entity being liquidated, which remained after satisfying the claims of creditors, declared in a timely manner.

Of course, if possible, record everything in detail. If possible, take a photo/video of the destroyed (damaged) property and save contact details of eyewitnesses (if available).

Currently, there is a Law according to which the state compensates citizens for damages caused as a result of hostilities, acts of terrorism, and sabotage caused by the armed aggression of the Russian Federation against Ukraine.

Separately, the state may adopt an additional law that will regulate compensation for damages due to the explosion of the Kakhovskaya HPP, but there is currently no such information.

On May 22, 2023, the Law of Ukraine "On compensation for damage and destruction of certain categories of immovable property as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine, and the State Register of Property Damaged and Destroyed as a result of hostilities" entered into force , acts of terrorism, acts of sabotage caused by the armed aggression of the Russian Federation against Ukraine", which defines the legal and organizational principles for providing compensation for damage and destruction of certain categories of real estate objects as a result of hostilities, acts of terrorism, acts of sabotage caused by the armed aggression of the Russian Federation against Ukraine , from the date of entry into force of the Decree of the President of Ukraine "On the introduction of martial law in Ukraine" dated February 24, 2022 N 64/2022, as well as the legal basis for creating and maintaining the State Register of property damaged and destroyed as a result of hostilities, acts of terrorism, sabotage caused by armed aggression of the Russian Federation against Ukraine.

In accordance with Article 2 of the aforementioned Law, the recipients of compensation for damaged/destroyed real estate objects are:

natural persons - citizens of Ukraine who are:

a) owners of damaged/destroyed real estate objects;

b) construction customers - in the case of receiving compensation for damaged real estate objects specified in subparagraph "b" of clause 6 of the first part of Article 1 of this Law, or for destroyed real estate objects specified in subparagraph "b" of clause 4 of the first part of the Article 1 of this Law;

c) owners of a special property right to indivisible residential objects of unfinished construction, future objects of residential real estate or persons who have paid a partial price of such an object and in whose favor the encumbrance of property rights on such an object has been registered in accordance with the Law of Ukraine. On guaranteeing property rights to immovable property objects that will be built in the future", - in case of receiving compensation for damaged immovable property objects, specified in subparagraph "c" of clause 6 of part one of Article 1 of this Law, or for destroyed objects objects of immovable property, defined by subparagraph "c" of clause 4 of the first part of article 1 of this Law;

d) persons who invested/financed the construction of construction objects, in respect of which the right to perform construction works was obtained before the Law of Ukraine "On Guaranteeing Property Rights to Real Estate Objects to be Built in the Future" came into force - in the case receiving compensation for damaged objects of immovable property, specified in subparagraph "c" of clause 6 of the first part of Article 1 of this Law, or for destroyed objects of immovable property, specified in subparagraph "c" of clause 4 of the first part of Article 1 of this Law;

e) by members of housing and construction (housing) cooperatives who bought an apartment, other living space in the building, a manor-type house, garden or country house of the cooperative, but did not issue the ownership right to it, - in case of receiving compensation for damaged real estate objects property specified in subparagraphs "a"-"c" of clause 6 of the first part of Article 1 of this Law, or for destroyed objects of immovable property specified in clause 4 of the first part of Article 1 of this Law;

e) heirs of the persons specified in subparagraphs "а"-"г" of this clause;

association of co-owners of multi-apartment buildings, managers of multi-apartment buildings, housing and construction (housing) cooperatives that maintain the respective buildings, persons authorized by co-owners of multi-apartment buildings in accordance with the Law of Ukraine "On Peculiarities of Exercising Ownership Rights in an Apartment Building" (in the case of if co-owners independently maintain an apartment building and in this building no association of co-owners of an apartment building has been created, no manager has been appointed, there is no housing and construction (housing) cooperative that carries out its maintenance), - in case of receiving compensation for damaged common property of an apartment building .

During the period of martial law and within one year after its termination or cancellation, it is possible to apply to the Commission for Consideration of Issues Regarding Compensation for Damages with an application for receiving compensation for the destroyed object of immovable property. The aforementioned application can be submitted both electronically and in writing.

If you have additional questions, please contact me, I will be happy to help.

In accordance with the position set out in the Supreme Court's ruling dated 03/21/2018 in case No. 161/11682/15-ts pursuant to Article 194 of the Family Code of Ukraine no circumstance can exempt the debtor from repayment of alimony arrears.

In the event of the death of the alimony payer, his heirs are obliged to repay the child alimony arrears at the expense of the available assets of the estate.

It is possible to demand from the heir the payment of alimony debt that was due to the testator, however, it is worth noting that the responsibility for reimbursement of penalties, 3% annual and inflationary costs for late payment of alimony rests with the debtor and is not included in the inheritance. In this regard, there are no legal grounds for collecting such fines from the debtor's heir.

The presence of technical errors (descriptions) in the will does not indicate a violation of its form or certification procedure, and therefore is not a reason for declaring the will invalid, if the will of the testator was free and corresponded to his will.

The above conclusions were reached by the Supreme Court as a member of the panel of judges of the First Judicial Chamber of the Civil Court of Cassation, considering in the order of written proceedings case No. 397/1396/19 on a claim against the Vyshchevereshchakiv village council of Oleksandrivsky district of Kirovohrad region.

From the age of 16, a child has the right to change his surname and first name at his own discretion, without asking the permission of his parents and guardians.

However, in accordance with Article 295 of the Civil Code of Ukraine, an individual who has reached fourteen years of age has the right to change his surname and (or) his first name, and (or) his patronymic with the consent of his parents.

An individual who has reached the age of fourteen has the right to change his surname and (or) first name, and (or) patronymic with the consent of one of his parents, if the other parent:

1. died;

2. recognized as unaccountably absent;

3. declared dead;

4. recognized as having limited legal capacity;

5. recognized as incapable;

6. deprived of parental rights in relation to this child;

7. information about the child's father (mother) is excluded from the act record of his birth;

8. information about the husband as the child's father is included in the birth certificate at the request of the mother.

If one of the parents objects to the change of the child's patronymic, the dispute regarding such a change may be resolved by the guardianship body or the court.

When resolving a dispute, the parents' performance of their duties towards the child and other circumstances are taken into account, certifying the conformity of the change in the father's name to the interests of the child.

According to the Law of Ukraine "On OSTCPV", the insurance company with which the perpetrator concluded a contract of compulsory insurance of the liability of the vehicle owner must make compensation for damages to the victims as a result of a road accident.

In order to avoid any problems with obtaining insurance compensation, each road user must comply with the following rules:

• If there are injured persons as a result of the accident, it is necessary to immediately call an ambulance and notify the police, as well as provide the necessary first aid;

• Participants in a traffic accident must exchange information about themselves, including their place of residence, and provide information about valid compulsory civil liability insurance policies. Depending on the circumstances of the accident, they can call the patrol police to register a road accident or fill out a special Europrotocol form;

• Every driver is obliged to notify his insurance company immediately, but no later than three working days, about the occurrence of an accident.

According to the current legislation, the insurance company must make a payment to the victim within 90 days after submitting an application for insurance compensation.

It is important to note that the term begins to be calculated from the date the insurance company receives the application and all the necessary documents, and not from the date of the accident.

If there is an ongoing legal process to establish fault in a traffic accident, the payment period may exceed 90 days, as it is necessary to wait for the court's decision.

If the insurance payment is not enough to cover the damages caused as a result of the road accident, the remaining amount can be collected from the culprit of the road accident through the court.

The determination of the person responsible for the accident, depending on the procedure, may be reflected in the following documents:

1. Europrotocol. The Europrotocol is a special form for notification of the occurrence of a traffic accident, which is filled out by the drivers involved in the accident at the scene of the accident, then given to the insurer and becomes the basis for payment of insurance compensation to the victims. The Europrotocol is a proper proof of the fault of the person who committed the accident;

2. Decision of the court. As a result of the consideration of the administrative case, the court issues a resolution that determines the person guilty of the road accident;

3. Sentence of the court in a criminal case.

Record the scene in detail (this should be done immediately after the accident, before the arrival of the police). A big plus will be the presence of a video recorder, which will record the moment of the accident.

You can save evidence (photos/videos) both on your device and on any other.

As for the eyewitnesses of the road accident, try to exchange contacts with them. It is important to note that passengers in a vehicle can act as witnesses to an accident. In this case, if the police officer refuses to take an explanation from them, referring to their potential interest, it is necessary to indicate this fact in the section of comments and/or objections to the administrative offense protocol. (Indicate full details of the witnesses, including all their details)

In addition to photo/video evidence and testimony of witnesses, it should be noted the protocol on the administrative offense and the diagram of the accident scene, which is signed by the accident participants and the police officer. You should carefully approach the procedure of drawing up the protocol and scheme of the road accident.

It is necessary to make sure that all the circumstances are objectively reflected in them (protocols/diagrams), because, for example, the diagram of the accident site contains a lot of important information, such as:

1. the section of the road on which the accident occurred;

2. permanent landmarks to which objects and tracks are attached on the diagram;

3. vehicles involved in road accidents, the coordinates of their location relative to roadway elements and permanent landmarks;

4. traces of the braking distance of the wheels of vehicles: their location relative to the elements of the roadway; the length from their beginning to each wheel of the vehicle with an image of the places of ruptures; the length of tracks in areas with different coverage;

5. other traces and objects related to the adventure: placement of parts and objects (body debris, paint particles, glass fragments, soil spillage, traces of liquid) separated from the vehicle, relative to elements of the roadway, vehicles; the area of scattering of glass fragments, soil spillage;

6. coordinates of the place of collision, collision relative to fixed landmarks;

7. the width of the carriageway together with the dividing lanes;

8. width of sidewalks, roadsides;

9. sizes of sections with different condition of road surface;

10. dimensions and placement of road surface defects;

11. location of road markings;

12. location of traffic lights, road signs and other means of technical traffic regulation;

13. location of the barrier, signaling devices, road signs on the approach to the railway crossing.

The table of road conditions must be filled in on the diagram of the accident site and the names of the objects depicted on the diagram are indicated.