ՏՆՏԵՍԱԿԱՆ ԸՆԿԵՐՈՒԹՅՈՒՆՆԵՐԻ ԿԱՄԱՎՈՐ ԼՈՒԾԱՐՄԱՆ ՀԱՍԿԱՑՈՒԹՅՈՒՆԸ ԵՎ ՀԻՄՔԵՐԸ

Abstract

Studying the basics of voluntary liquidation of business entities is of great theoretical and practical importance. The legal literature and regulatory legal acts do not define the concept of voluntary liquidation. To find the answer to this question, it is important to identify the signs on the basis of which the concepts of voluntary liquidation can be defined. The author proposed the concepts of voluntary liquidation, the article also touched on the features of voluntary liquidation, discussed the basics of voluntary liquidation included in the Civil Code of the Republic of Armenia and relevant laws, it was proposed to introduce appropriate legislative amendments so that existing legal norms do not lead to disagreements. The article also discussed the views of a number of lawyers and the legal norms of other countries regarding these issues.