Subjects (participants) of the legal relationship. Individuals and legal entities. Legal entity: registration, forms (LLC, CJSC, OJSC, etc.) and types

The operation of the law in time, in space and in a circle of persons

The right and capacity of citizens

Legal consciousness and legal culture of the population

The law is not retroactive

The action of the law in time means: the beginning of the term of the law, the period of its validity and the termination of the legal force of the law.

The law ceases to operate in the following cases:

    If accepted new law, the old one is cancelled.

    When the term for the termination of the law is established in the normative act itself.

    If a new state is formed, the old laws are repealed

Reverse force of law

in criminal and administrative law when reducing the punishment of the guilty person, the law may have retroactive effect: for example, when a new law is adopted that mitigates punishment, it may apply to relations that arose before its adoption.

The action of the law in space is the territory to which the legal force of the law extends.

Under the territory of the state understand - a part of the globe under the jurisdiction of a particular state.

In addition to land, the territory also includes:

Sea and aircraft under the symbols of the state

Satellites, spaceships

Territory of embassies and consulates in other countries

continental shelf

D.Z. The effect of the law on the circle of persons

The operation of laws in a circle of persons. By general rule, normative legal acts apply to all citizens and all organizations of the Republic of Belarus, unless otherwise provided by law. Regulatory legal acts apply to citizens of this state, foreign citizens, stateless persons, as well as all organizations existing on the territory of the state. Some normative acts may apply only to certain categories of persons, bodies, organizations. Thus, the Law “On Militia” applies only to militia bodies. Some acts apply to pensioners, military personnel, women, etc.

The right and legal capacity of individuals and legal entities

Individuals(citizens, foreigners, stateless persons) have legal capacity from the moment of birth. It exists throughout life and no one has the right to limit a person's legal capacity or deprive him of it.

Legal capacity - it is a set of rights and obligations that a person is endowed with from birth (the right to life, to education in a family, to a decent standard of living, to housing, etc.).

legal capacity a person arises in in full from 18 years old. However, a person can be limited in capacity if: he abuses alcohol, drugs, psychotropic substances and at the same time puts his loved ones and family in a difficult financial situation.

Court only can limit a person's capacity. Disability occurs if a person suffers from a mental or other mental illness. At the request of the people concerned, the court recognizes the person deprived of legal capacity. By its decision, the court has the right to cancel the restriction or deprivation of legal capacity.

Legal entities also have the right and legal capacity, but they have these properties at the same time - from the moment of registration of the legal entity.

Subjects (participants) of legal relations - these are subjects of law that have the legal capacity, legal capacity and delictual capacity provided for by the implemented rule of law.

Subjects of law are all addressees of law, all those who are under the action of law, are recognized by him as an abstract legal entity, a possible bearer of rights and obligatory

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activities, - free individuals, economic entities, social and religious organizations individual state bodies and the state as a whole. Unfree individuals (slaves) were not subjects of law; they belonged to the objects of law (like things, tools, etc.).

The concept of "subject of law" means the recognition legal personality the addressee of the right as a legally significant person who has the abstract ability to be the subject of rights and obligations.

Subjects of law (persons, persons in law) are divided into physical and legal entities.

Individuals- these are all people as subjects of law (citizens, foreigners, stateless persons).

Legal entities are all the others except individuals, subjects of law - all economic, public, state and other institutions and organizations, the legal personality of which, as well as the corresponding procedure for their formation and activity, are provided for in the current law. Like individuals, all legal entities, with all their features, are equally subject to the requirements of the current law common to all subjects of law and the implementation of its norms in specific legal relations.

All people (individuals) from the moment of birth are subjects of law, both in the sense of their abstract general legal personality in relation to all existing law, and in the sense of their specific legal personality - as real owners of a set of officially recognized basic natural (innate and inalienable) rights and human freedoms.

Legal entities are subjects of law from the moment of their official legal establishment.

The legal personality of a person is expressed and concretized in his legal capacity, legal capacity and delictual capacity.

Legal capacity- this is an abstract ability (possibility) of the subject of law to have the corresponding rights and obligations provided for by the current law. The concept of "legal capacity" in its own way legal sense and volume is identical to the concept of "legal personality": the subject of law is legal subject in the same volume and meaning in which he is legally capable. All individuals have equal for all legal personality and legal capacity, which is a form of expression of their legal equality, including the equality of all before the law. Legal entities have different legal personality, due to those special goals and objectives -


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for which they were established. In this sense, their legal personality is special.

legal capacity- this is the real ability (opportunity) of the subject of law by his active lawful actions to realize his legal capacity in the relevant legal relations, acquire and exercise his subjective rights, create for himself and fulfill his subjective legal obligations.

Individuals, according to the law, acquire legal capacity only from a certain age, necessary for committing legally conscious meaningful action in the relevant area of ​​legal regulation. Full legal capacity in the Russian Federation comes from the age of eighteen. Limited legal capacity in different branches of law arises from different ages. So, in civil law, according to Art. 26 of the Civil Code of the Russian Federation, the limited legal capacity of minors aged fourteen to eighteen is recognized. Minors between the ages of six and fourteen, according to Art. 28 of the Civil Code of the Russian Federation, has the right to independently make small household transactions.

A natural person who, due to a mental disorder, cannot understand the meaning of his actions or direct them, may, in due course, be declared incompetent by a court. He is placed under guardianship. Civil law also provides for the possibility of limiting the legal capacity of an individual in a judicial proceeding and establishing guardianship over him. Guardianship and guardianship are established to protect the rights and interests of incapacitated or not fully capable individuals.

Legal capacity of legal entities comes along with legal capacity, so that they have a single legal capacity.

Delicacy- is the ability of the subject of law to be responsible for the offense committed by him. In different branches of law, the delictual capacity of individuals begins at different ages. So, in civil law, full delictual capacity comes from the age of eighteen. Minors between the ages of fourteen and eighteen years of age independently bear property liability for those transactions, the commission of which they are allowed by law. Property liability for the transactions of a minor shall be borne by his parents, adoptive parents or guardians. A person who has reached the age of sixteen by the time the crime was committed is subject to criminal liability. For the most serious crimes

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criminal liability comes from the age of fourteen.

In general, the subject of law has a set of legal properties and characteristics necessary in order to, through the active lawful actions required of him within the framework of the relevant specific legal relations, implement the abstract universal provisions of objective law and acquire for himself and exercise his specific, individually defined subjective rights, create for themselves and fulfill their specific, individually defined subjective duties. This is the transformation of the abstract legal provisions of objective law on the abstract rights and obligations of an abstract subject of law into a specific subjective right and a specific subjective legal obligation of a particular subject of law is a transition from an abstract rule of law as an abstract general measure of the possible freedom of a subject of law to a specific subjective right and a specific legal obligation as a specific, individualized measure of the actual freedom of a particular subject of law.

The noted significant difference between the abstract general legal capabilities (abstract rights and obligations or abstract subjective rights and obligations) of an abstract subject and the specific rights and specific legal obligations of a particular subject refers to the legal characteristics of not only individuals, but also legal entities.

The term "legal entity" general legal significance and covers all subjects of law in all branches of law that are not individuals. This fundamental provision for all law means that all participants in the legal type of communication and legal form relations, i.e. all subjects of law, although they are different, they are equally subject to law and acting according to law legal persons, those. specifically legalized persons, certain personifications of the legal roles and functions performed by them in accordance with their legal status(them legal status, their legislatively fixed legal capacity and legal capacity in the sphere of private and public-power relations).

A legal person (a person in law or just a person) is an abstract legal (i.e., abstracted in the spirit of a universal

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of law from empirical differences) hypostasis, abstract legal appearance of all participants in the legal type of communication. All of them - with all their differences - in the mirror of law have an abstract legal facial expression. Legal entities are both individuals and legal entities: an individual as a subject of law is a physical legal (i.e., legalized, legal) person, and a legal entity is a non-physical (but similar to the original for the right to an individual in its legal and legal incarnation) legal entity.

The general legal meaning of the category "legal entity" in different branches of law is manifested in various forms.

Greatest development this category received in the field of civil law. Here, a legal entity means an organization that owns, manages or operational management separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court (see Article 48 of the Civil Code of the Russian Federation). Russian Federation, subjects Russian Federation, municipalities act in civil law relations on an equal footing with other participants in these relations, and as subjects of civil law, the rules governing the participation of legal entities in relations regulated by civil law are applied to them, unless otherwise follows from the law or the characteristics of these subjects (see Art. article 124 of the Civil Code of the Russian Federation).

A legal entity in civil law acts on the basis of a charter, or a constituent agreement and a charter, or only a constituent agreement. The constituent agreement of a legal entity is concluded, and the charter is established by its founders (participants).

A legal entity in civil law is considered to be created from the moment of its state registration with the justice authorities.

Individuals and legal entities identified and recognized in civil law and in general in private law sectors are profiled-industry character and respectively mean: civil law (private law) individuals and legal entities.

But the general legal concept of an individual or legal entity is not limited to the civil law (special sectoral) meaning of this category and does not limit

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only the sphere of private (property and personal non-property) relations, the sphere of private law.

In the sphere of public-power relations(in branches of the public law profile) all subjects of law have their own public law profile and status, respectively. Here, by individuals as subjects of law, we mean public natural persons(individuals in their public law recognition, significance, definitions and changes), i.e. individuals who have a public law status defined in the law (abstract rights and obligations of a public power profile, nature and significance). And here they act as legal entities public legal entities(various officials, state bodies and the state as a whole) in the form of subjects with a special public law status (competence), consisting of a set of abstract rights and obligations of a law-making and law-enforcement nature.

special attention deserves the fundamental circumstance, often ignored in theory and especially in practice, that all established in objective law (in the current legislation) the rights and obligations of all subjects of law(individuals and legal entities) in all branches and spheres of law (both in private and public law) are abstract and general in nature, express the abstract ability and ability of abstract subjects to acquire and exercise the relevant rights and obligations, i.e. are only legal capacity (individuals) or legal capacity (legal entities), which have yet to be implemented in specific legal relations, and not at all a real, specifically defined subjective right or a subjective legal obligation of one or another individually defined subject of law, an individual or a legal entity. This means, in particular, that competence officials, state bodies and the state as a whole(special legal status public legal entities with corresponding abstract powers) - this is their special legal capacity to be implemented(i.e., transformation into a specific, individually defined subjective right and a specific subjective legal obligation of a law-establishing or law enforcement nature) through and within the framework of specific legal relations in accordance with the requirements common to all subjects of law for the implementation of the norms of the current law.

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Legal entity: registration, forms (LLC, CJSC, OJSC, etc.) and types

Entity This is an organization registered by law, which owns and disposes of property and is liable for its obligations with this property. A legal entity can be a plaintiff and a defendant in court, acquire and exercise property and personal non-property rights on its own behalf, and assume obligations. Legal entities must have an independent balance sheet or estimate.

Statistics

There are about 8 million organizations in Russia. Of these, a third are inactive, one-day or zero.

Rice. Number of enterprises and organizations per 10,000 people as of 01.01.2017

Kinds

Depending on the form of ownership:

  • state-owned (the state owns the majority of shares, or a larger share in authorized capital)
  • non-state (private)

Depending on the purpose of the activity:

  • Commercial (goal - profit)
  • Non-commercial (other purposes)

According to the composition of the founders of a legal entity

  • Organizations whose founders are only legal entities (associations, associations, foundations)
  • The state is the sole founder (unitary enterprises)
  • All other legal entities

By the nature of the rights of participants:

  • on the property of which their founders retain liability rights (economic partnerships, HOAs and cooperatives)
  • on the property of which their founders retain the right of ownership or other real right (organizations that have property on the basis of the right of economic management or the right of operational management)
  • on the property of which their founders do not retain property rights(public associations, public funds and religious associations)

Forms

An individual entrepreneur is not a legal entity, but he is subject to civil and labor law legal entities, unless otherwise provided by law.

Society with limited liability(OOO). Members of the company are liable for obligations within the authorized capital. The authorized capital is divided into shares of participants in the LLC. Shares of participants in the authorized capital of an LLC are not securities and are not subject to the legislation on securities, in connection with this, an increase in the authorized capital in an LLC is a simpler procedure than in a CJSC. The nature of relations between LLC participants and transactions with their shares in the authorized capital are more closed than in CJSC and LLC: the LLC has the possibility of a complete ban or significant restriction on the entry of new participants. For example, the charter of an LLC may prescribe a direct prohibition on the alienation by the participants of their shares to third parties, or the consent of the other participants of the LLC to such transactions. The charter of an LLC may include special conditions for the distribution of profits between the founders. Information about LLC participants is included in the Unified State Register of Legal Entities and is publicly available. LLC is the most common form of legal entity in small businesses. 92% of all legal entities in Russia are LLCs.

Closed Joint Stock Company (CJSC). The authorized capital is divided into shares of participants. The shares of a CJSC are equity securities and the CJSC is subject to securities laws. In a CJSC, due to the need to issue new shares, the procedure for increasing the authorized capital is much more complicated than in an LLC. CJSC is a company that is more open than LLC for access by third parties. The transfer of shares does not require the consent of the CJSC itself and its other shareholders, but the charter contains restrictions on such transactions. The amount of dividends depends on the number of shares owned by the participant, and the law stipulates the timing of payments to the shareholders of the CJSC. Data on the shareholders of a CJSC is not publicly available and they are not included in the Unified State Register of Legal Entities. On September 1, 2014, the Civil Code was amended and now all CJSC companies will be called non-public joint-stock companies (NJSC), but even more abbreviated JSC.

Open Joint Stock Company (OJSC). In general, this form is similar to ZAO. The difference is that LLC shares can be sold without agreement with other members of the company. The number of JSC shareholders is not limited. JSC shares may be distributed by open and closed subscription. Authorized capital OJSC must be more than 100,000 rubles. This form of legal entities is created to maintain big business. On September 1, 2014, the Civil Code was amended and now all OJSC companies will be called public joint stock companies (PJSC).

Other forms of legal entities.

  • General partnership (full liability of participants for the debts of the partnership with all their property)
  • Limited partnership (limited partnership) general partnership plus participants, contributors answering only within the framework of the contribution)
  • Additional liability company, ALC (unlike LLC, participants bear additional liability with their property)
  • Production cooperative (at least 5 people, may, contrary to the name, be created to provide services)

Legal Entity Licenses

An organization can engage in certain types of activities only after obtaining a license or permit. The licensed types of activities of legal entities include: travel agency, pharmaceutical, private detective, transportation by rail, sea, by air cargo and passengers, and others.

The organization cannot engage in closed activities. Such activities include the development and / or sale of military products, the circulation of narcotic drugs, poisons, etc.

Registration

State registration of legal entities is carried out by the Federal Tax Service of the Russian Federation. Registration is carried out at the legal address of the head office.

OKVED codes for legal entities and individual entrepreneurs are the same.

Required documents for registration of a legal entity (LLC)

  • LLC Charter
  • Agreement on the establishment of LLC.
  • Receipt for payment of state duty.
  • Application for state registration of LLC.
  • A letter of guarantee from the owner of the premises for which the LLC is registered.
  • A notarized copy of the certificate of ownership of the premises.
  • Application for the transition to the simplified tax system (if necessary)

Within 5 days you are registered as a legal entity or receive a refusal.

You must provide documents:

1) Certificate of state registration of LLC.

2) Registered LLC Charter (for Moscow - a copy of the LLC Charter).

3) Certificate of tax registration.

4) Extract from the Unified State Register of Legal Entities (EGRLE).

Procedures after registration

After registering a legal entity must be registered with Pension Fund and MHIF, FSS, get statistics codes.

It is also necessary for a legal entity to open a current account, make a seal, register a cash register

Taxes and payments

A legal entity can apply tax schemes: USN (simplified), UTII (imputation), OSNO (general taxation system).

Taxation of legal entities the same as individual entrepreneur almost, but income tax is paid instead of personal income tax. In 2010, the UST was canceled for legal entities.

Your questions and wishes you. We answer within a day.

Article 2 Civil Code Ukraine, individuals and legal entities are recognized as participants in civil relations. As you can see, this article of the Law does not take into account such a large group of participants in civil relations as individuals - entrepreneurs, who in the aggregate are also covered by the concept of "individuals", but due to their status have certain differences in the legal regulation of their relations. At the same time, the legal status of an individual is much broader than the legal status of an individual entrepreneur.

In this regard, the question arises: what place in the sphere of legal relations does an individual entrepreneur take and what legislative norms should be applied to them: the norms governing the relations of individuals, or the norms that regulate relations
legal entities?

First of all, it should be noted that subparagraph 3.8.1 of paragraph 3.8 of section III of the Classification of legal forms of business DK 002:2004, approved by order State Committee Ukraine on technical regulation and consumer policy dated May 28, 2004 N 97, it is determined that an entrepreneur is an individual who is a citizen of Ukraine, a foreign citizen, a stateless person who carries out entrepreneurial activities. That is, an entrepreneur is a natural person - a citizen.

At the same time, every citizen has the right to entrepreneurial activity, which is not prohibited by law (Article 42 of the Constitution of Ukraine). This right is enshrined in Article 50 of the Civil Code of Ukraine. At the same time, it is noted that
an individual exercises his right to entrepreneurial activity subject to his state registration in the manner prescribed by law.

That is, a citizen who wants to realize his constitutional law for entrepreneurial activity, after passing the relevant registration and other procedures provided for by law, under what conditions does not lose or change its status of an individual, which he acquired from the moment of birth, but only acquires a new sign for him - "entrepreneur".

The status of an individual entrepreneur is a legal status that certifies the right of a person to engage in entrepreneurial activity, namely: independent, initiative, systematic, at their own risk economic activity, which is carried out by business entities (entrepreneurs) in order to achieve economic and social results and make a profit .

At the same time, the legal status "individual - entrepreneur" in itself does not affect and in no way restricts any powers of a person arising from his civil law-and capacity.

Time, according to the first part of Article 128 of the Economic Code of Ukraine, a citizen is recognized as a business entity in the event that he entrepreneurial activity subject to state registration as an entrepreneur without the status of a legal entity in accordance with Article 58 of this Code. Exactly at economic relations individuals - entrepreneurs participate primarily as entrepreneurs, and not as individuals, and only on the basis of their registration and entering information about them in the Unified State Register of Legal Entities and Individuals - Entrepreneurs.

Article 51 of the Civil Code of Ukraine stipulates that the entrepreneurial activities of individuals are subject to
regulatory legal acts regulating the business activities of legal entities, unless otherwise provided by law or follows from the essence of the relationship.

The ambiguous interpretation of this norm in the scientific and legal literature and in practice leads to the emergence of conflicting conclusions, which certainly affects its enforcement, since in a certain way the legal status of an individual merges with the legal status of a legal entity, which by their legal nature are different.

As shows system analysis In practice, this provision is interpreted on the basis of the following.

Firstly, the legal capacity of an individual entrepreneur is practically equivalent to the legal capacity of legal entities - commercial organizations. He may have the rights and obligations necessary for the implementation of any types of activities that are not prohibited by law, and for which the law does not provide for restrictions (Article 50 of the Civil Code). This can be traced, in particular, based on the provisions of Article 91 of the Civil Code.

Secondly, the norms of both general civil (Civil Code of Ukraine) and special legislation (the Economic Code of Ukraine, the Law of Ukraine "On State Registration of Legal Entities and Individuals - Entrepreneurs", "On state support small business", "On licensing certain types of economic activity", etc.).

Time, it should be noted that in the economic legislation "Legal entity" and "individual - entrepreneur" are covered
the general concept of "subject of management".

Taking into account all the above factors, in judicial practice there are cases of an ambiguous approach to the application of Article 51 of the Civil Code, based on different interpretations its content.

As an example, we can cite the decision of the Supreme Economic Court of September 14, 2006 in case N 41/102 on invalidating a vehicle lease agreement between an individual entrepreneur (lessor) and a company (lessee) due to the lack of its notarization.

The contract of hiring (renting) a vehicle is regulated by paragraph 5 of the Civil Code of Ukraine. In particular, part two of Article 799 of the said Code stipulates that a vehicle rental agreement with the participation of an individual is subject to notarization.

Unlike part two of Article 799 of the Civil Code of Ukraine, the norms of paragraph 5 of Chapter 30 of the Commercial Code of Ukraine do not establish requirements for notarization of lease agreements Vehicle in the field of business.

In this regard, it should be noted that the Rules for the state registration and accounting of cars, buses, as well as self-propelled vehicles designed on the chassis of cars, motorcycles of all types, brands and models, trailers, semi-trailers and motorized sidecars, approved by the Resolution of the Cabinet of Ministers of Ukraine of September 7, 1998 N 1388, it is established that these Rules are binding on all legal entities and individuals who own vehicles, produce or operate them. According to these Rules, vehicles are registered for legal entities and individuals (that is, for subjects of ownership).

However, the Supreme Economic Court ruled that "The provision of part two of Article 799 cannot be applied to a lease agreement, since legal regulation entrepreneurial activities of legal entities and individuals - entrepreneurs in this case are identical. With regard to vehicle lease agreements concluded by legal entities, the Civil Code of Ukraine and the Commercial Code of Ukraine do not require mandatory notarization."

The rationale for this position is as follows.

"When carrying out economic activities, individuals - entrepreneurs exercise their economic competence, i.e.
set of economic rights and obligations. At the same time, all the rights and obligations of an individual that make up his legal capacity as a person are acquired and performed by him outside the implementation of economic activities, in the order of the implementation of his civil rights.
legal capacity provided for by the Civil Code of Ukraine and are regulated by it. The latter follows from the content of the third part of Article 45 of the Economic Code of Ukraine, according to which, for citizens, the provisions of this code apply to that part of their activities that is entrepreneurial in nature.

As a general rule (Article 209 of the Civil Code), a transaction made in writing is subject to notarization only in cases established by law or by agreement of the parties. At the request of an individual or legal entity, any transaction with its participation may be notarized."

Consequently, according to the Supreme Economic Court, the lease agreement did not need to be notarized.

Contradictory jurisprudence also takes place in resolving land issues.

Yes, providing government bodies land resources services on a paid basis is regulated by the Resolution of the Cabinet of Ministers of Ukraine dated November 1, 2000 N 1619 "On approval of the Procedure for the implementation of land cadastral works and services on a paid basis by state bodies of land resources" and the general order of the State Land Committee, the Ministry of Finance of Ukraine, the Ministry of Economy of June 15, 2001 year N 97/298/124 "On approval of the amount of payment for land cadastral works and services", registered by the Ministry of Justice of Ukraine on July 10, 2001 N 579/5770 (hereinafter - the Order).

In accordance with paragraphs 1, 3, 8, 9 of Table 6.1 of the Order of Services for Registration of State Acts for the Ownership of Land, for the Right to Permanent Use of Land and Lease Agreements in state register lands and providing extracts from
it for individuals is 5 hryvnia, for legal entities - 25 hryvnia, for the preparation and issuance of certificates of legal status, quantitative and qualitative characteristics land plot, distribution of land among owners and users for individuals is 5 UAH, For legal entities - 15 UAH, For providing information on the monetary value of a land plot for individuals is 5 UAH, For legal entities - 25 UAH, For preparing conclusions for the provision of land plots for use for individuals is 30 UAH, for legal entities - 80 UAH.

The checks carried out by the State Inspectorate for Price Control in the Kiev region found that in most cases
individuals - entrepreneurs, the tariffs established for legal entities were applied. At the same time, the motivation for the application of these tariffs was the application of the norms of Article 51 of the Civil Code of Ukraine.

By the decision of the Kiev District administrative court dated May 27, 2010 N 2-a-4476/10/1070, the above actions were declared unlawful, arguing that, according to paragraph 3.8.1 of paragraph 3.8 of the order of the State Committee of Ukraine on technical regulation and consumer policy dated May 28, 2004 N 97, the entrepreneur - an individual who is a citizen of Ukraine, a foreign citizen, a stateless person, carries out entrepreneurial activities.

It should be added to the above that the subjects of land ownership are citizens and legal entities - on privately owned lands (Item "a" of Article 80 of the Land Code of Ukraine).

interesting in terms of practical application is an issue related to the registration of the ownership of individuals - entrepreneurs to real estate.

In this sense, it should be noted that the Ukrainian people and other participants in civil relations defined by Article 2 of the Civil Code, that is, individuals and legal entities, the State of Ukraine, the Autonomous Republic of Crimea, territorial communities, foreign states and other subjects of public law (Articles 2 and 318 of the Civil Code).

According to Article 325 of this Code, individuals and legal entities are subjects of the right of private property. Individuals and legal entities may be owners of any property, with the exception of certain types property that, according to the law, cannot belong to them.

At the same time, the owner has the right to use his property for entrepreneurial activities, except in cases established by law (part one of Article 320 of the Civil Code of Ukraine).

According to Article 42 of the Economic Code of Ukraine, entrepreneurship is an independent, initiative, systematic, at its own risk economic activity carried out by business entities (entrepreneurs).

Meanwhile, economic entities are recognized, in particular, citizens of Ukraine, foreigners and stateless persons, registered in accordance with the law as entrepreneurs, and carry out economic activity, exercising economic competence (a set of economic rights and obligations), have separate property and are liable for their obligations within this property, except as provided by law (Article 55 of the Economic Code of Ukraine).

Considering the above, it should be noted that the current legislation does not single out such a subject of property rights as an individual entrepreneur and does not contain norms regarding the property right of an individual entrepreneur. The legislation only establishes that an individual entrepreneur is liable for obligations related to entrepreneurial activity with all his property, except for property, which cannot be levied under the law.

Consequently, it is the natural person who can be the owner - or the property, except for the property, cannot be owned by the natural person, that is recognized as the subject of the right of ownership. At the same time, the legal status of an individual entrepreneur does not affect the legal regime of property owned by him.

Therefore, real estate must be registered by an individual.

The subject of the trial is also issues related to the provision of benefits for the payment of state fees by citizens who carry out entrepreneurial activities without creating a legal entity and who are disabled people of groups I and II and act as participants in the trial in the economic court.

In this regard, the Supreme Economic Court of Ukraine sent a corresponding request to the State Tax Administration of Ukraine, which reported the following:

"According to the Law of Ukraine dated June 25, 1991 N 1251-XII "On the taxation system" (as amended and supplemented), the state duty refers to nationwide taxes and fees (mandatory payments).

Collection of state duty in Ukraine is regulated by the Decree of the Cabinet of Ministers of Ukraine dated January 21, 1993 N 7-93
"On the State Duty" with the relevant amendments and additions (hereinafter referred to as the Decree).

The list of documents and actions for which the state fee is paid is given in Article 2, and the amount of the state fee rates - in Article 3 of the Decree.

The list of individuals who are exempt from paying the state fee, as well as actions for which the state fee is paid, is given in Decree 4. In particular, according to paragraph 18 4 of the Decree, disabled people of groups I and II are exempted from paying the state fee.

At the same time, Article 1 of the Law of Ukraine dated March 21, 1991 N 875-XII "On the Fundamentals of Social Protection of Disabled Persons in Ukraine" determines that persons with disabilities in Ukraine have the full range of socio-economic, political, personal rights and freedoms enshrined in the Constitution of Ukraine and other legislative acts.

According to article 17 of the said Law, in order to realize the creative and productive abilities of disabled people and taking into account individual rehabilitation programs, they are provided with the right to work at enterprises, institutions, organizations, as well as engage in entrepreneurial and other labor activity not prohibited by law.

Considering the foregoing, an individual entrepreneur, as a participant in the trial, while this citizen is a disabled person of group I or II, has the right to use the benefit defined in paragraph five of paragraph 18 of Article 4 of the Decree ".

So, taking into account the above materials, it can be noted that an individual entrepreneur in civil and economic relations is a versatile participant. The principles of his entrepreneurial activity make him look like legal entities, while in private relations, despite any changes in his status, he remains a citizen - an individual. Therefore, it is necessary to clearly distinguish between these various spheres of relations. It seems that, on the basis of the rule established in Article 51 of the Civil Code of Ukraine, the norms of special (economic) legislation should be applied to individual entrepreneurs if their entrepreneurial activity is directly the subject of regulation. However, rules should be taken into account. civil law if the subject of regulation goes beyond entrepreneurial activity, affecting the private interests of the subject, and is fully regulated by the norms of the Civil Code
Ukraine.

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