№3 — 2018 — 27
УДК 349.422
Gorbachev A. N.
THE CONCEPT OF «AGRICULTURAL PRODUCER» IN THE LEGISLATION AND JUDICIAL PRACTICE
The article provides an overview of the current legislation and judicial practice in the field of regulation of the legal status of agricultural producers. Explores the concept and features of the agricultural producers in Russian legislation. For this purpose, first of all, legislation on the development of agriculture is analyzed. In addition, civil law, tax legislation, insolvency (bankruptcy) legislation and legislation on financial rehabilitation of agricultural producers are investigated. Finally, legislation is being examined on various forms of agricultural production: on agricultural cooperation, on the peasant (farming) economy, on personal subsidiary farming. There is a brief overview of the judicial practice on disputes on compliance of criteria of business entities, which must be followed for the recognition of agricultural producers. Reflects the decisions of courts as the refusal to recognize the agricultural producer and the validity of the use of tax and other benefits stipulated by law for agricultural producers.
Keywords: agricultural producers; agricultural cooperative; agriculture organization; agricultural products; agricultural production; processing of agricultural products; sale of agricultural products
