An individual entrepreneur is a subject of entrepreneurial law. Control Individual entrepreneurs as business entities

Sources of commercial law of the Russian Federation

Commercial law is regulations, which contain the norms of various branches of law governing entrepreneurial activity.

According to the legal force, the sources of commercial law are divided as follows:

1) the Constitution of the Russian Federation;

2) Federal laws;

3) by-laws;

4) laws and other acts of subjects of the Russian Federation;

5) international treaties in force in the Russian Federation.

1. The Constitution of the Russian Federation of 1993 is the basis for any branch of law, defines the fundamental provisions and fundamental principles of commercial law.

Civil Code The Russian Federation contains a number of norms that are universal for both civil and commercial law. Along with the Civil Code of the Russian Federation an important role is played by acts regulating the activity of transport in the regulation of trade turnover:

2. In the field of commercial law, examples of the following federal laws can be given:

1) Law of the Russian Federation "On Protection of Consumer Rights". It guarantees the basic rights of consumers of goods and ways to protect these rights; regulates relations between consumers and manufacturers, sellers in the sale of goods, etc.;

2) Federal Law "On Protection of Competition". They determine the organizational and legal framework protection of competition.

5) Law of the Russian Federation of July 7, 1993 No. 5340-I “On Chambers of Commerce and Industry in Russian Federation" and etc.

3.To by-laws regulations relate:

1) Decrees of the President of the Russian Federation, supplementing the laws if there are gaps in them;

2) Decrees of the Government of the Russian Federation adopted for the development and implementation of laws;

3) state standards for products, works, services, construction projects established by the State Standard and other competent authorities;

4) acts of ministries and departments aimed at the implementation of laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation.

5. The most important international documents in the field of commercial law are:

1) UN Vienna Convention of 1980 on contracts for the international sale of goods;

2) The Hague Convention of 1986 on the law applicable to contracts for the international sale.

In general, the activities of individual entrepreneurs and organizations, including commercial ones, are regulated by civil law, and were considered in the courses "Civil Law" and " Business Law».



The commercial activities of individual entrepreneurs are regulated in the same manner as organizations. Features of legal capacity are as follows. According to the Civil Code of the Russian Federation (Article 23), individual entrepreneurs have general legal capacity.

From the moment of state registration as an individual entrepreneur, citizens have the right to engage in entrepreneurial (including commercial) activities without education legal entity. Entrepreneurial activity of citizens without forming a legal entity is simple form organizations entrepreneurial activity. Registration of individual entrepreneurial activity is carried out at the place of residence of the future entrepreneur. The principle of general legal capacity applies to all entrepreneurs, including individual entrepreneurs, therefore they have the right to make any transactions, with the exception of those that are specifically prohibited by law. Separate types entrepreneurial activities require a special permit - licenses. Legislation governs the consequences illegal activities associated with doing business without state registration. In cases related to the representation of an entrepreneur, the entrepreneur is the represented person himself, i.e. the person on whose behalf legal actions are performed by the representative and for whom the legal consequences of these actions arise. The law speaks of the extension of the principle of full responsibility to individual entrepreneurs, according to which an individual entrepreneur is liable for his obligations with all his property. An individual entrepreneur may be declared insolvent (bankrupt) by a decision of an arbitration court if he is unable to satisfy the claims of creditors related to the entrepreneurial activities carried out by the individual entrepreneur. From the moment of issuance arbitration court decisions on declaring an individual entrepreneur bankrupt, his registration as an entrepreneur without forming a legal entity becomes invalid.

An integral part of the right to entrepreneurship is the right of entrepreneurs to own property: to own, use and dispose of it both individually and jointly with other persons.

A citizen engaged in entrepreneurial activity without forming a legal entity, not registered as an individual entrepreneur, does not have the right to refer in relation to the transactions concluded by him at the same time to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of the Civil Code of the Russian Federation on obligations that are associated with the implementation of entrepreneurial activities.

Entrepreneurial organizations or individual entrepreneurs who are directly involved in the conclusion of transactions. They are classified as follows:

a) independent intermediaries - act on their own behalf and at their own expense:

Dealers - special trading and intermediary organizations specializing in the sale of a certain product, performing certain operations with a certain type of product;

Trading houses - multidisciplinary organizations who are engaged in trade and production activities for processing, packaging and packaging of goods sold, are built as a single legal entity or an association of legal entities engaged in trade, warehouse and production activities;

Traders are specialized intermediaries who make transactions on behalf of clients, but on their own behalf and at their own expense.

Stockists are a special type of specialized intermediaries who carry out export-import operations on the basis of a commission agreement, under which they carry out the exclusive sale of goods from a certain supplier.

b) intermediary organizations that do not acquire ownership of the goods, but provide, as their main activity, services for bringing the goods from the manufacturer to the consumer. Distributors are classified into:

Regular - have their own warehouses where goods are accumulated and stored, conclude contracts for the supply in future periods, provide services for the selection of an assortment of groups of goods;

Irregular - rent warehouses, participate mainly in transit deliveries;

c) organizations that do not perform operations with goods, but provide a variety of services, contributing to the promotion of goods. They enter into transactions, the purpose of which is to promote the product:

Brokers - organizations, individuals who conclude contracts on the stock exchange on behalf of and at the expense of the client, act on the stock exchange as offices or independent brokers;

Agency firms - look for buyers for the seller (trading agencies) or study the supply and demand in the market for a particular product with the prospect of selling it (marketing agencies).

Small business in Russia enjoys special, intended only for him, benefits. The state is trying to reduce the tax and administrative burden of small businesses, receiving in return an increase in employment and a decrease in social tension. What does the definition of “small business entities” mean and who belongs to them in 2020?

A small business entity is a Russian commercial organization or an individual entrepreneur who is aimed at making a profit. Also included in this category are:

  • peasant (farm) farms;
  • production and agricultural cooperatives;
  • business partnerships.

A non-profit organization, as well as a unitary municipal or government agency is not a small business.

Who belongs to SMEs

The criteria for classifying small businesses in 2020 are established by the state. The main requirements, subject to which it is possible to classify a businessman as a small and medium-sized business (SME), relate to the number of employees and the amount of income received. Who is the SME, i.e. refers to small businesses, defines the law of July 24, 2007 N 209-FZ in article 4. Let's consider these criteria, taking into account innovations.

Thanks to the amendments made to Law No. 209-FZ, large quantity enterprises and individual entrepreneurs can be classified as small businesses.

  • The maximum allowable amount of annual revenue without VAT for the previous year for micro-enterprises increased from 60 to 120 million rubles, and for small enterprises - from 400 to 800 million rubles.
  • The permitted share of participation in authorized capital small enterprises of other commercial organizations that are not subjects of small and medium-sized businesses - from 25% to 49%.

But the allowable average number of employees has not changed: no more than 15 people for micro-enterprises and no more than 100 people for a small enterprise.

For individual entrepreneurs, the same criteria for dividing into business categories apply: by annual revenue and number of employees. If an individual entrepreneur has no employees, then his SME category is determined only by the amount of revenue. And all entrepreneurs working only on patent system taxation are classified as micro-enterprises.

The period during which a businessman continues to be considered an SME has been extended, even if he has exceeded the allowable limit on the number of employees or the revenue received. Until 2016 it was two years, and now it is three. For example, if the limit was exceeded in 2017, then the organization will lose the right to be considered small only in 2020.

What to do in a situation where the status of a small enterprise is lost due to the achievement of the previously existing limit of 400 million rubles, because it is lower than the current one? The Ministry of Economic Development believes that after the act of the Government of the Russian Federation dated July 13, 2015 No. 702 comes into force, such an enterprise can return the status of a small one if the annual revenue does not exceed 800 million rubles.

State Register of SMEs

Effective from mid 2016 Single register small and medium business entities. On the portal of the Federal tax service a list has been posted, which includes all subjects of small and medium-sized businesses in the Russian Federation. Information about SMEs is entered into the register automatically, based on data from the Unified State Register of Legal Entities, EGRIP and tax reporting.

AT open access contains the following required information:

  • the name of the legal entity or full name IP;
  • TIN of the taxpayer and his location (residence);
  • the category to which small and medium-sized businesses (micro, small or medium enterprises) belong;
  • information about activity codes according to OKVED;
  • an indication of the presence of a license, if the type of activity of a businessman is licensed.

In addition, according to the application of a businessman belonging to small and medium-sized businesses, additional information can be entered in the register:

  • about the manufactured products and their compliance with the criteria of innovative or high-tech;
  • on the inclusion SME subject in partnership programs with government customers;
  • on the existence of contracts concluded as a participant in public procurement;
  • complete contact information.

To transfer this data to the Unified Register, you need to log in to the information transfer service using an enhanced qualified electronic signature.

After the formation of the official register, small businesses are no longer required to confirm with documents that they correspond to this status in order to participate in state support programs. Previously, this required the provision of annual accounting and tax reporting, Report on financial results, information about average headcount workers.

You can check the information related to small and medium-sized businesses, and their reliability, by making a request for information on the TIN or name in the Register. If you find that there is no data about you or they are unreliable, then you must send a request to the Registry operator to verify the information.

What gives the status of a small business entity

As we have already said, the state creates special favorable conditions for entrepreneurial activity for micro and small businesses, pursuing the following financial and social goals:

  • ensure a way out of the shadows and self-employment of persons providing services to the population, engaged in small-scale production, working as a freelance;
  • create new jobs and reduce social tension in society through the growth of the population's well-being;
  • reduce budget spending on unemployment benefits, health insurance and pensions for officially unemployed persons;
  • develop new activities, especially in the area of innovative industries that do not require significant costs.

The easiest way to achieve these goals is to make the state registration procedure simple and quick, reduce administrative pressure on businesses, and reduce the tax burden. In addition, the activities of start-up entrepreneurs have a good effect special-purpose financing in the form of non-refundable grants.

The main list of preferences for small businesses looks like this:

  1. tax incentives. Special taxation regimes (STS, UTII, ESHN, PSN) allow you to work at a reduced tax rate. Since 2016, regional authorities have the right to additionally reduce taxes on UTII (from 15% to 7.5%) and on the STS Income (from 6% to 1%). On the simplified tax system Income minus Expenses, the opportunity to reduce the rate from 15% to 5% has existed for more than a year. In addition, from 2015 to 2020, individual entrepreneurs, first registered after the entry into force of the regional law on, have the right not to pay tax at all under the PSN and STS regimes for two years.
  2. Financial perks. This is direct financial state support in the form of grants and gratuitous subsidies issued under the all-Russian program, which is valid until 2020. Funding can be obtained to reimburse leasing costs; interest on loans and credits; to participate in congress and exhibition events; co-financing projects (up to 500 thousand rubles).
  3. administrative benefits. This refers to such concessions as simplified accounting and cash discipline, supervisory holidays (limiting the number and duration of inspections), the ability to issue urgent employment contracts. When participating in public procurement, there is a special quota for small businesses - at least 15% of the total annual volume of purchases by state and municipal institutions have to produce from them. When obtaining loans, government guarantors act as guarantors for small businesses.

The subjects of economic (entrepreneurial) law are persons directly engaged in entrepreneurial activities, as well as authorities and local governments that regulate and control this activity.

Based on the above definition, the subjects of business law are:

individual entrepreneurs (individuals) - citizens and non-citizens of the Russian Federation;

legal entities (commercial and non-profit organizations), including foreign ones;

The Russian Federation, its subjects and municipalities.

The most common business entities are individual entrepreneurs and legal entities. They are playing important role in combining and using material resources, meeting the needs of society in goods, works and services, creating jobs. In accordance with the law, they are subject to state registration, have civil legal personality and independence, acting in economic circulation on their own behalf. The Russian Constitution guarantees everyone the right to free use their abilities and property for entrepreneurial and other purposes not prohibited by law economic activity(Section 1, Article 34).

According to paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur (IP). State registration of an individual as an individual entrepreneur is carried out in the manner prescribed by federal law No. 129-FZ of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter referred to as the “Registration Law”). Individual entrepreneurship in agriculture is carried out in the form of a peasant (farm) economy. The farm is not a legal entity. However, in accordance with Art. 86.1 of the Civil Code of the Russian Federation, citizens conducting joint activities in the region Agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy (Article 23), has the right to create a legal entity - a peasant (farm) economy. The entrepreneur is the head peasant economy, which may consist of one or more persons. Legal Features for this type individual entrepreneurship established by the Federal Law of June 11, 2003 No. 74-FZ “On the Peasant (Farm) Economy”. Citizens (as well as Foreign citizens and stateless persons) who have reached the age of 18, as well as minors who married before reaching the specified age, or emancipated, i.e. declared fully capable by decision of the guardianship or guardianship authorities or by a court decision (Article 27 of the Civil Code of the Russian Federation). Minors can register as an individual entrepreneur with the written consent of one of the parents, guardians and trustees (clause "h" clause 1, article 22.1 of the Law on Registration). The law does not determine the age of such persons. For certain categories of citizens, federal laws establish a ban on entrepreneurial activities (for civil servants, military personnel, law enforcement officers, etc.). This restriction is caused by the need to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and the security of the state (clause 3 of article 55 of the Constitution of the Russian Federation).

P. 4, Art. 22.1 federal law dated August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" state registration of an individual as an individual entrepreneur is not allowed if: his state registration in such capacity has not expired; a year has not elapsed from the date of the court's decision to declare him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previously carried out business activities, or the decision to forcibly terminate his activities as an individual entrepreneur; the period for which the given person is deprived of the right to engage in entrepreneurial activity has not expired.

State registration of an individual as an individual entrepreneur who intends to carry out certain types of entrepreneurial activities specified in clauses is not allowed. "k" of paragraph 1 of this article (in the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical support, social protection), if this individual has or had a criminal record, is or has been subjected to criminal prosecution (with the exception of persons whose criminal prosecution has been terminated on rehabilitating grounds) for crimes against life and health, freedom, honor and dignity of a person (with the exception of illegal placement in a psychiatric hospital, slander and insults ), sexual inviolability and sexual freedom of the individual, against the family and minors, public health and public morality, the foundations of the constitutional order and state security, as well as against public security.

Entrepreneurial activities of citizens carried out without the formation of a legal entity are subject to the rules of the Civil Code, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

Features of activity and legal status individual entrepreneurs: for state registration as an individual entrepreneur, “starting” (authorized, share, share) capital is not required, it is only necessary to pay the state duty; during state registration, fewer documents are issued (there are no minutes of general meetings, founding documents and etc.); An individual entrepreneur is not required to keep accounting records (he only keeps tax records, reflecting business transactions in the "Book of Income and Expenses", which is registered with the tax authority); An individual entrepreneur bears a lighter tax burden, tk. for the main type of activity, he pays personal income tax (PIT), the rate of which is significantly lower than the corporate income tax rate;

in relation to individual entrepreneurs, only the judicial procedure for collecting taxes is applied, and taxes can be collected from legal entities in out of court;

for individual entrepreneurs, there is an easier (compared to legal entities) transition to a simplified taxation system;

the restrictions on cash settlements established by the Central Bank of the Russian Federation do not apply to individual entrepreneurs;

An individual entrepreneur has the right, but is not obliged, to have a personal seal and a bank account;

IP has the right to use the labor of employees;

for its obligations, the IP is liable with all its property, with the exception of property that cannot be levied (the list is established by Article 446 of the Code of Civil Procedure of the Russian Federation).

It should be noted that state registration as an individual entrepreneur loses its force with the death of an individual, the right to entrepreneurial activity is not inherited, only the property of the entrepreneur is inherited.


Similar information.


2. Individual entrepreneur as a business entity

2.1 The concept of an individual form of entrepreneurship

Individual entrepreneurs- These are citizens of the Russian Federation, foreign citizens and stateless persons engaged in entrepreneurial activities in accordance with the procedure established by law without forming a legal entity. This is general position on the right to entrepreneurial activity is formulated in Art. 18, 23 GK.

Entrepreneurial activity as an economic phenomenon can be carried out by an individual without state registration. For example, by virtue of paragraph 4 of Art. 23 of the Civil Code, a citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements of paragraph 1 of this article is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of the Code on obligations related to the implementation of entrepreneurial activities. In addition, some scholars include the so-called private practitioners (lawyers, detectives, notaries) among entrepreneurs without forming a legal entity, although the current legislation does not consider notarial and advocacy activities as entrepreneurial.

However, according to paragraph 2 of Art. 11 of the Tax Code in the context of this Code, individual entrepreneurs are understood not only as individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, but also private notaries, private security guards, private detectives. This wording raises a fair question about the possibility of applying the norms of tax legislation to private practitioners without taking into account the specifics of the nature of advocacy and notarial activities. It was this question that arose in the practice of the Constitutional Court of the Russian Federation on the complaint of citizen G. Yu. Pritula, a notary. According to the Constitutional Court of the Russian Federation, the analysis of the disputed provision in normative unity with other provisions of Art. 11 of the Tax Code indicates that some intersectoral concepts, including the concept of "individual entrepreneurs", are used in a special meaning exclusively for the purposes of this Code. Moreover, in the group of subjects of tax relations, united by the generic concept of "individual entrepreneurs", private notaries are included along with individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity. “Therefore, a systematic interpretation of the disputed provision allows us to conclude that the legal status of private notaries is not identified with legal status individual entrepreneurs as individuals engaged in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur (Article 23 of the Civil Code). This is consistent with the Fundamentals of the legislation of the Russian Federation on notaries, in accordance with Art. 1 of which notarial activity is not an entrepreneurship and does not pursue the goal of making a profit”.

The following conclusion of the Constitutional Court of the Russian Federation is also interesting: the assignment of private notaries as subjects of tax obligations to the same group with individual entrepreneurs follows from the peculiarities of the status characteristics of private notaries.

In particular, in the rulings of the Constitutional Court of the Russian Federation of May 19, 1998 and December 23, 1999, it is noted that the activities of notaries and lawyers engaged in private practice are a special legal activity that is carried out on behalf of the state, which predetermines the special public law status of notaries ( lawyers).

However, a certain similarity of the status of public law characteristics of notaries and lawyers does not exclude, in the opinion of the Constitutional Court of the Russian Federation, the possibility of the legislator applying socially justified differentiation in legal regulation tax relations in relation to these categories of self-employed citizens. Thus, the definition of individual entrepreneurs given in the Tax Code of the Russian Federation has a special terminological meaning, and those contained in paragraph 2 of Art. 11 norms-definitions are intended for use solely for taxation purposes. Of independent regulatory significance - as a norm of direct action - the fourth paragraph of paragraph 2 of Art. 11 NK does not have. This is the general conclusion of the Constitutional Court of the Russian Federation on the complaint of a private notary.

In theoretical terms, the figure of an individual entrepreneur raises a number of fundamental questions. First, it is necessary to comprehensively assess the proposal to consider as individual entrepreneurs individuals engaged in entrepreneurial activities without state registration. Indeed, from an economic point of view, such activity is entrepreneurial, since it meets all the necessary properties. Secondly, such activity is illegal; there is no state registration of a business entity.

The legal regime of illegal entrepreneurship gives rise to various legal consequences. The Civil Code of the Russian Federation (clause 4, article 23) does not allow these persons to refer, in relation to transactions concluded by them, to the fact that they are not entrepreneurs. Likewise, the Tax Code of the Russian Federation considers persons engaged in entrepreneurial activities without state registration to be taxpayers.

The logic of the legislator is clear here: on the one hand, to protect the private interests of the party in a civil law transaction, on the other hand, the public interests of the state through the collection of a tax (levy).

In turn, administrative and criminal legislation establishes measures of legal liability for illegal entrepreneurship. Yes, Art. 171 of the Criminal Code provides for criminal liability for illegal entrepreneurship, i.e. carrying out entrepreneurial activities without registration or without a special permit (license) in cases where such a permit (license) is mandatory, or in violation of the terms of licensing, if this act caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale.

In the light of the foregoing, the following conclusions can be drawn. Entrepreneurship is an economic and legal concept. The economic nature of entrepreneurial activity is complemented legal form. From the standpoint of the law, entrepreneurship must comply with the requirements of the law. Otherwise, it (entrepreneurship) is illegal with all the ensuing consequences.

Therefore, when characterizing legitimate entrepreneurship (clause 1, article 2 of the Civil Code), two criteria should be distinguished - subjective and subjective. Using the subjective criterion, the legislator directly pointed out the need for state registration of persons engaged in entrepreneurial activities. Without registration (equally without a license), such activities are illegal. Moreover, a legal entity simply does not exist outside of state registration. There is also no figure of an individual entrepreneur without proper registration. Applied to illegal business, in our opinion, it is correct to use the phrase "a person carrying out entrepreneurial activities without state registration". The same can be said for an organization without the status of a legal entity. The latter (organization) does not legally exist, but is engaged in entrepreneurial activities.

It is hardly possible to agree with the statement that the activities of private practitioners are entrepreneurial. One of the weighty arguments is the legal position of the Constitutional Court of the Russian Federation on the public legal status of lawyers and notaries. Even at first glance, the statement looks absurd: "A lawyer is an individual entrepreneur." Of course, he is not an altruist, but one cannot reduce all types of economic activity to entrepreneurship.


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Table of contents

Task 1. 3
Task 2. 12
Task 4. 14
List of sources and literature 17

Exercise 1.

Individual entrepreneurs as business entities. The procedure for registration of entrepreneurial activity without the formation of a legal entity, the procedure and consequences of its termination.

An individual entrepreneur is an individual registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.
Restrictions in acquiring the status of an individual entrepreneur are as follows.
1. Age. Citizens (as well as foreign citizens and stateless persons) who have reached the age of 18, as well as minors who have entered into marriage before reaching this age, or emancipated, i.e., have the right to engage in entrepreneurial activities. declared capable by the decision of the body of guardianship or guardianship or by a court decision (in accordance with Article 27 of the Civil Code).
Minors have the right to acquire the status of an individual entrepreneur, register as such with the written consent of their parents, adoptive parents, trustees (Article 22.1 of the Registration Law). The law does not determine the age of such persons. In our opinion, it should have been installed - 16 years. It is from this age that tax, administrative responsibility, criminal liability for economic crimes. Note that a member farming can be an individual who has reached the age of 16. The written consent of the parents must be considered not only as a condition for the registration of a minor entrepreneur, but also as a permanent consent for him to make transactions in the course of entrepreneurial activities. Otherwise, according to Art. 26 of the Civil Code, a minor entrepreneur (aged 14 to 18) will have to obtain the written consent of parents, adoptive parents, trustees for most transactions. He will not be able to independently obtain a loan, a tax credit, act as a supplier, contractor, etc. It seems that according to this issue need to change Art. 26 of the Civil Code of the Russian Federation, or at least an explanation of the highest judicial instances.
2. The state of health in itself is not an obstacle to the state registration of a person as an individual entrepreneur. But persons recognized as legally incompetent (they do not independently participate in transactions, transactions are made on their behalf by their guardians - Article 29 of the Civil Code of the Russian Federation), or persons limited in legal capacity by a court decision, who independently have the right to make only small household transactions, are not entitled to engage in entrepreneurial activities (Article 30 of the Civil Code of the Russian Federation). In the Registration Law, such grounds for refusal to register citizens as individual entrepreneurs, such as incapacity and limited legal capacity, are not directly indicated. But this does not mean that they cannot be denied registration on these grounds. The legislation on state registration consists of the norms of the Civil Code of the Russian Federation, the Law on the Registration of Legal Entities and Individual Entrepreneurs and other regulatory legal acts of the Russian Federation issued in accordance with them (Article 1 of the Law on Registration). From the meaning of the above norms of the Civil Code - Art. Art. 26, 29, 30 of the Civil Code of the Russian Federation, Art. 22.1 of the Law on Registration it follows that the incapacity and limited legal capacity of citizens as obvious obstacles to doing business should be considered as grounds for refusing registration. At the same time, it seems that the Law on Registration should indicate these facts as circumstances preventing registration, as well as a mechanism for identifying and verifying these circumstances that prevent registration. It must be borne in mind that there are also restrictions (contraindications) for persons who are capable, but suffering from various serious diseases, to work at heights, underground, work that requires a quick response and caution (in transport, guarding with weapons, etc.). But such circumstances that impede the performance of specific work are not detected at the time of registration, but upon receipt driving license, the right to bear arms, and in established cases - during the certification of specialists, the issuance of a license.
3. It is forbidden to engage in entrepreneurial activities for citizens holding positions in connection with their state civil service (Article 17 of the Federal Law of July 27, 2004 "On the State Civil Service in the Russian Federation"). When the Prosecutor General's Office of the Russian Federation checked compliance with the legislation on combating corruption in the authorities of the constituent entities of the Russian Federation in 2004, it was found that almost everywhere officials are engaged in commercial activities, participate in the management of various kinds of structures, derive other benefits from their position. However, the Law on Registration does not provide for such grounds for refusal of registration as the fulfillment by a person of obligations official in system public service. That is why there are so many violations in this...

List of sources and literature

1. The Constitution of the Russian Federation. Adopted by popular vote on December 12, 1993. // Russian newspaper. 1993. № 237;
2. Civil Code of the Russian Federation (parts one and two) // Collection of Legislation of the Russian Federation of December 5, 1994, No. 32, art. 3301, Collection of Legislation of the Russian Federation dated January 29, 1996 N 5, Art. 410.
3. Belyaeva O.A. Entrepreneurial law of Russia. - M., 2011. - 415 p.
4. Bykov A.G. Entrepreneurial law - M., 2011. - 325 p.
5. Business law / Ed. N.I. Klein. M., 2011. 418s.
6. Entrepreneurial law of the Russian Federation / Ed. E.P. Gubina, P.G. Lakhno. - M.: Jurist, 2011. - 458 p.

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