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The Ukrainian Regulatory Approach for Related Party Transactions and the SRD II: A Two-Way Street of Learning

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  • Romashchenko Ivan

    (Ivan Romashchenko, LLM (Adv), PhD, Max Weber Fellow at the European University Institute, San Domenico di Fiesole (FI), Italy.)

Abstract

The topic of related party transactions (RPTs) regained its relevance with the adoption of the Directive 2017/828 (SRD II). This Directive provides for both approval and announcement safeguards against value decreasing RPTs. For Ukraine as an EU candidate state, it is even more relevant, especially in the context of the new 2022 Law on public companies. This article analyses the extent Ukrainian law complies with the SRD II in a comparative context by studying the implementation of the SRD II in three EU Member States: Germany, Poland, and the Netherlands. The paper provides recommendations to Ukrainian law on how to align it with the SRD II as well as recommendations to the laws of the selected EU Member States based on the insights from the Ukrainian company statute. The article underscores that it is not only Ukraine that can benefit from borrowing provisions from other laws, but also the EU Member States that might use insights from Ukrainian experience to fill regulatory gaps and make their company laws more detailed.

Suggested Citation

  • Romashchenko Ivan, 2025. "The Ukrainian Regulatory Approach for Related Party Transactions and the SRD II: A Two-Way Street of Learning," European Company and Financial Law Review, De Gruyter, vol. 22(1), pages 70-107.
    • Handle: RePEc:bpj:eucflr:v:22:y:2025:i:1:p:70-107:n:1004
    DOI: 10.1515/ecfr-2025-0003
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