ЩОДО ВИЗНАЧЕННЯ ПОНЯТТЯ ПРОЯВЛЕННЯ НАЛЕЖНОЇ ОБАЧНОСТІ У ВИБОРІ КОНТРАГЕНТІВ
DOI:
https://doi.org/10.15407/econlaw.2024.02.064Keywords:
due diligence, selection of counterparties, economic activity, features, legislation.Abstract
The paper explores the concept of due diligence in choosing counterparties, which is a crucial aspect of managing business
risks and ensuring legal security. The author analyzes the main characteristics of due diligence in selecting a counterparty.
Based on the analysis of legislation and scientific literature, the author specifies the list and content of such characteristics,
including limited scope of subjects in these relations, sphere of emergence and implementation, regulation of these
relations through economic and legal norms, systematic and long-term nature, special content and object. Additionally,
the author emphasizes the importance of considering the previous business reputation of potential counterparties
and evaluating their financial stability as factors in demonstrating due diligence. The article also discusses the significance
of conducting a detailed analysis of the market and competitive environment to reduce risks when choosing counterparts.
Concrete examples and practical recommendations proposed by the author contribute to raising the level of awareness
of the enterprise regarding due diligence and the proper selection of counterparties. Taking into account the discussed
characteristics, the author clarifies the definition of the concept of due diligence in selecting a counterparty. The proposal
is made to enshrine the concept of due diligence in choosing counterparties in the Commercial Code of Ukraine.
References
Yu.S. Popovych Nalezhna obachnist do kliientiv yak skladova finansovoho monitorynhu. Finansovo-kredytna systema
Ukrainy v umovakh intehratsiinykh ta hlobalizatsii nykh protsesiv: Materialy VIII nauk.-prakt. konf. studentiv ta aspirantiv (21-22 trav. 2009 r.) Cherkasy: ChIBS UBS NBU. 2009. 97 p. URL: https://cibs.ubs.edu.ua/wp-content/
uploads/2016/07/tezy_fk_21052009.pdf#page=97 [in Ukrainian].
Tkachuk I.M. Chy ye DUE DILIGENCE yurydychnym audytom? Ekonomichni nauky. Ceriia: Oblik i finansy. 2012.
Vyp. 9 (3). P. 399-405. URL: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P
DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_
S21P03=FILA=&2_S21STR=ecnof_2012_9(3)__57 [in Ukrainian].
Kasych A.O. Diu Dylydzhens yak kliuchovyi instrument analizu dotsilnosti investuvannia. Oblik i finansy. 2015.
No. 4 (70). P. 92-97. URL: https://ir.kneu.edu.ua/bitstream/handle/2010/17443/92-97.pdf?sequence=1&isAllowed=y
[in Ukrainian].
Moroz V. Protsesualni osoblyvosti rozghliadu podatkovykh sporiv iz zastosuvanniam pryntsypu nalezhnoi obachnosti.
Yurydychnyi visnyk. 2020. No. 6. P. 344-350. URL: http://yuv.onua.edu.ua/index.php/yuv/article/view/2065/2245
[in Ukrainian].
Kozlova V. Podatkovyi komplaiens yak instrument systemy bezpeky pidpryiemstva. Aktualni aspekty rozvytku
subiektiv pidpryiemnytstva v umovakh hlobalnoi ekonomiky. Dnipro: Bila K.O. 2021. P. 359-367. URL: http://www.
confcontact.com/2021-kolektyvna-monographiya/kolektyvna_monographiya_2021__maket.pdf#page=359
[in Ukrainian].
Biriuk O.H. Shchodo nalezhnoi obachnosti v podatkovomu menedzhmenti pidpryiemstv ahrobiznesu. URL: http://
projects.dune-hd.com/bitstream/handle/2010/37130/spvuis_54_1221.pdf?sequence=1&isAllowed=y [in Ukrainian].
Makukh O.V. Novi pidkhody do vyznachennia porushennia podatkovoho zakonodavstva. Pravo ta innovatsii. 2021.
№ 2 (34). P. 75-81. URL: https://openarchive.nure.ua/bitstream/document/19235/1/doc9.pdf [in Ukrainian].
Mardar O.V., Shamarin Yu.V. Osoblyvosti pobudovy informatsiinoho zabezpechennia systemy ekonomichnoi bezpeky
pidpryiemstva. URL: http://www.irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?C21COM=2&I21DBN=UJ
RN&P21DBN=UJRN&IMAGE_FILE_DOWNLOAD=1&Image_file_name=PDF/Modre_2012_1_10.pdf
[in Ukrainian].
Sanchenko A.Ie. Nalezhna obachnist subiektiv hospodariuvannia ta ekolohizatsiia yikh diialnosti: efekt peretynu tsilei
staloho rozvytku ta kerivnykh pryntsypiv z pytan biznesu i prav liudyny. Obiekty ekolohichnoho i sumizhnykh haluzei
prava: teoretychni ta praktychni aspekty v umovakh staloho rozvytku: materialy Vseukr. nauk.-prakt. konf. (29 lystop.
r., m. Kyiv). Kyiv: NAN Ukrainy. In-t ekonomiko-pravovykh doslidzhen, 2019. S. 103-109. URL: https://
hozpravoreposit.kyiv.ua/bitstream/handle/765432198/80/Zbirka-29-11-2019.pdf?sequence=1&isAllowed=y#pa
ge=103 [in Ukrainian].
Uvarova O. Biznes i prava liudyny v umovakh konfliktu: mizhdystsyplinarni poshuky novoi kontseptsii. Filosofiia prava
i zahalna teoriia prava. 2019. S. 112-129. URL: http://phtl.nlu.edu.ua/article/view/186454/192874 [in Ukrainian].
Timush I.S. Intehralnyi pohliad na pravo. Kyiv: Atika. 2009. 284 s. [in Ukrainian].
Kotenko O.A. Pravove rehuliuvannia v konteksti dii prava ta yoho osnovopolozhnykh pryntsypiv. Almanakh prava.
P. 199-202. URL: http://dspace.nbuv.gov.ua/bitstream/handle/123456789/63846/41-Kotenko.pdf?sequence=1
[in Ukrainian].
Onishchenko N.M. Pravove rehuliuvannia ta pravovyi vplyv: poniattia, vzaiemoobumovlenist ta vidminnist. Derzhava
i pravo. 2004. Vyp. 25. P. 3-8 [in Ukrainian].
Postanova Kasatsiinoho administratyvnoho sudu Verkhovnoho Sudu vid 4 hrudnia 2019 roku u spravi № 826/15729/17.
URL: http://reyestr.court.gov.ua/Review/86162019 [in Ukrainian].
Ukhvala Vyshchoho administratyvnoho sudu Ukrainy vid 10 lystopada 2015 roku u spravi № K/800/66940/14. URL:
https://reyestr.court.gov.ua/Review/53653746 [in Ukrainian].
Postanova Verkhovnoho Sudu Ukrainy vid 15 chervnia 2010 roku № 10/91. URL: https://ips.ligazakon.net/document/
view/VS100207 [in Ukrainian].
Rishennia Yevropeiskoho sudu z prav liudyny u spravi “Bulves” AD proty Bolharii (zaiava № 3991/03). Strasburh.
01.2009. URL: https://ips.ligazakon.net/document/SOO00553 [in Ukrainian].
Postanova Verkhovnoho Sudu vid 25 veresnia 2019 roku u spravi № 823/530/15. URL: https://reyestr.court.gov.ua/
Review/84494301 [in Ukrainian].
Postanova Verkhovnoho Sudu vid 20 travnia 2021 roku u spravi № 826/16627/18. URL: https://reyestr.court.gov.ua/
Review/97054905 [in Ukrainian].
Postanova Velykoi palaty Verkhovnoho Sudu vid 07 lypnia 2022 roku u spravi № 160/3364/19. URL: https://reyestr.
court.gov.ua/Review/105852864 [in Ukrainian].
Shcherbyna V.S. Haluzeva nalezhnist korporatyvnykh vidnosyn i problemy yikh zakonodavchoho rehuliuvannia.
URL: ttps://hozpravoreposit.kyiv.ua/bitstream/handle/765432198/246/Щербина%20В.%20Галузева%20
належність%20корпоративних%20відносин.pdf?sequence=1&isAllowed=y [in Ukrainian].
Yudin V. Rehuliuvannia hospodarskykh vidnosyn v umovakh tsyfrovizatsii ekonomiky. URL: http://pgp-journal.kiev.
ua/archive/2021/4/17.pdf [in Ukrainian].
Hrytsenko V.V. Mistse ta rol sotsialnoho upravlinnia v systemi suspilnoho vyrobnytstva. 2005. URL http://www.irbisnbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe?C21COM=2&I21DBN=UJRN&P21DBN=UJRN&IMAGE_
FILE_DOWNLOAD=1&Image_file_name=PDF/Mre_2012_2_24.pdf [in Ukrainian].