| Popis: |
The article provides an analysis of the concept of «ag-ricultural producer», enshrined in a number of regulatory acts of the Russian Federation, such as: the Federal Law «On the Development of Agriculture», the Federal Law «On Agricultural Cooperation», the Federal Law «On Insolvency (Bankruptcy)», Federal Law «On the inancial recovery of agricultural producers», Tax Code of the Russian Federation. The author singles out both general legislative criteria defining the subject of agrarian legal relations as an agricultural producer of goods, and points out differences in approaches, concludes that there is currently a terminological non-identity of legislative acts regulating this sphere, entailing negative consequences for law enforcement, and also gives the position of judicial organs regarding the concept under consideration. The author concluded that in the above-mentioned normative legal acts the lawmaker did not attempt to consol- idate the «universal» deinition, since the construction «... for the purposes of this Law» is applied, which makes them signiicant only from a practical point of view within the framework of specific legal relations. As a conclusion, based on the selected criteria that determine the legal status of the subject of agrarian legal relations, the author suggests an agricultural producer to mean an individual or organization producing, processing (with or without further purpose) marketing agricultural products, catching aquatic biological resources and (or) providing related services (performing work) on an ongoing basis to persons participating in agricultural production. |
