Conceptual aspects of reforming the institution of a legal entity under the conditions of recodification of the Civil Code of Ukraine

The article is devoted to the study of the institution of a legal entity in the context of recodification of the Civil Code of Ukraine. The scientific article highlights the retrospective of the formation of a legal entity, provides examples of understanding the nature of a legal entity at different stages of socio-economic development of society. Examples of concepts (theories) of a legal entity, which were formed in the scientific doctrine in the process of development of the institution of a legal entity, are given.The need to update the civil legislation of Ukraine in the light of Ukraine’s movement towards the European Community, hence the need to harmonize national legislation and EU law, including in matters relating to a legal entity, was emphasized. The importance of updating civil legislation - recodification - is emphasized.Particular attention is paid to the criteria of systematization of legal entities, including the method of creating a legal entity, the method of organizing the management of a legal entity, the method of acquiring property, the peculiarities of liability of a legal entity. Attention is paid to the category of organizational and legal form of a legal entity and the meaning of this criterion for establishing the characteristic features of a particular legal entity. It is concluded that it is expedient to introduce in the future an exhaustive list of organizational and legal forms of a legal entity based on the results of the recodification of civil legislation.