The head office of the DPS in the Odesa region informs that in accordance with Art. 104 of the Civil Code of Ukraine dated January 16, 2003 No. 435-IV (hereinafter referred to as the CCU), a legal entity is terminated as a result of reorganization (merger, merger, division, transformation) or liquidation. In case of reorganization of legal entities, property, rights and obligations are transferred to the legal successors.
Source: od.tax.gov.ua
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