Agrarian law. Creation of a peasant farm, its legal status (most important)

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Agrarian law. Creation of a peasant farm, its legal status (most important)

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31. Creation of a peasant economy, its legal status

In accordance with current legislation, a farm can be created by one citizen (Clause 2, Article 1 of the Federal Law “On Peasant (Farm) Business”). According to paragraph 3 of Art. 1 of the Federal Law “On Peasant (Farm) Economy”, the rules of civil legislation regulating the activities of legal entities that are commercial organizations are applied to the activities of farms, unless otherwise provided by the legislation of the Russian Federation.

Farming is not a legal entity, but it is subject to legislative norms that are mandatory for a legal entity.

With the entry into force of the Federal Law “On Peasant (Farm) Economy”, peasant (farm) enterprises carry out activities without forming a legal entity (clause 3 of Article 1).

At the same time, clause 3 of Art. 23 of the Federal Law "On Peasant (Farm) Economy" establishes that peasant (farm) farms that are created as legal entities in accordance with the Law of the RSFSR "On Peasant (Farm) Economy" have the right to retain the status of a legal entity for the period until January 1, 2010 ".

Representatives of the tax authorities enter information about the farm into the state register of individual entrepreneurs and at the same time exclude them from the state register of legal entities. However, a change in legal status does not relieve tax debts, if any.

In accordance with Art. 5 of the Federal Law “On Peasant (Farm) Business”, a farm is considered created from the date of its state registration. According to paragraph 3 of Art. 1 of the Federal Law "On Peasant (Farm) Business", the rules of civil legislation that regulate the activities of legal entities that are commercial organizations are applied to the entrepreneurial activities of a farm carried out without forming a legal entity, unless otherwise follows from the federal law or other regulatory legal acts RF or the essence of legal relations.

A farm may be recognized as an agricultural producer in accordance with the legislation of the Russian Federation.

Intervention of federal government bodies, government bodies of constituent entities of the Russian Federation, local governments in the economic and other activities of a farm is not allowed, except for cases provided for by the legislation of the Russian Federation.

The main activity of peasant (farm) farms is conducting commercial agricultural production.

Author: Zavrazhnykh M.L.

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