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Legal regime of certain types of objects of state property. Russian business law

It would be a contradiction to have something external as one's own if the concept of possession did not allow for different meanings, namely, sensible and intelligible possession, and if by the first we did not understand physical, and by the second - purely legal possession of one and the same object. To have something external to one's own is possible only in a legal state, in the presence of an authority that establishes public laws, that is, in a civil state. Entrepreneurs without forming a legal entity (individual entrepreneurs) have the right to own buildings, structures, equipment, machines, land, other things used in the production process and in commercial activities, money, securities, intangible objects (industrial designs, trademarks, know-how, trade secrets, trade names, etc.). An individual entrepreneur for all his obligations (including to employees) is liable with all property belonging to him on the right of ownership, which, under the current legislation, may be levied, including property used and not used in entrepreneurial activity. The exception is the property specified in Appendix I to the Code of Civil Procedure of the RSFSR, which cannot be levied under enforcement documents.

First group. The founders (participants) on the property of the legal entity they have created have only liability rights, i.e. the right to demand the allocation of a monetary share (including when leaving the founders - separation in kind is possible only if this is expressly provided for by the constituent documents, liquidation - liquidation quota). The first group includes legal entities - owners of property assigned to them by the founders (participants): business companies, business partnerships, production and consumer cooperatives. Second group. The founders (state or municipal authorities or administrations) retain the right of ownership of the property assigned to the legal entity they have created. The legal entities themselves - unitary enterprises and institutions - do not have the right of ownership to the assigned property. Their property rights are limited and reflect the transitional nature of the Russian economy. Thus, the right of economic management, which belongs to a unitary enterprise, allows a legal entity to independently manage the income from its activities. The disposal of property assigned by the founder to a unitary enterprise is allowed only with the consent of the founder. When a legal entity is liquidated, its owner receives the entire balance of the property or remains the owner during its reorganization. Third group. The founders (participants) do not have any rights to the property of the legal entity created by them, neither liability nor real. They do not receive any rights either when they leave the organization or when it is liquidated. The third group includes non-profit organizations, with the exception of consumer cooperatives. 1.15.

Subject. The legal regime of the entrepreneur's property.

1. The concept and types of property used in entrepreneurial activities.

2. Property rights of an entrepreneur: types.

To carry out entrepreneurial activities, an entrepreneur must possess certain property. The Constitution of the Russian Federation proclaims the right of everyone to freely use their property for entrepreneurial and other economic activities not prohibited by law. Getting profit from the use of property is one of the forms of doing business.

Within the meaning of the rules enshrined in the Civil Code of the Russian Federation, the concept of property includes things, including money and securities (Articles 128, 302 of the Civil Code of the Russian Federation), property rights (Article 18 of the Civil Code of the Russian Federation), obligations of a property nature (clause 2 article 63 of the Civil Code of the Russian Federation).

Entrepreneur's property- a set of things, property rights and obligations, the use of which or its elements is aimed at the systematic receipt of profit by a person registered as an entrepreneur in the prescribed manner.

Formation of the property basis of entrepreneurial activity is carried out by concluding civil law contracts and on other grounds provided for by law.

Legal regime of any property- the procedure for its use established by law, the permissible methods and limits for disposing of this property.

Scheme. Classification of the entrepreneur's property

2) movable and immovable

Real estate - i.e. objects, the movement of which is impossible due to their natural qualities. For example, land plots, subsoil plots, isolated water bodies, forests, buildings, structures and other objects that are firmly connected with the land, as well as things that are not “immovable” in the truest sense of the word, but classified as real estate by law, since they need special state registration. For example, air and sea vessels, inland navigation vessels, space objects;

Movable property - ie. E. things not related to real estate, the movement of which is not associated with a change in their structure (money, securities, etc.).

The fundamental difference between real estate and movable property is that real estate is subject to registration and only from the moment of registration a person acquires rights to real estate.

The right of ownership and other property rights to immovable things, restrictions on these rights, their occurrence and termination are subject to state registration in the Unified State Register in the manner prescribed by law

1) depending on the turnover:

a) free circulation - the property that can be the object of any transactions

b) limited in circulation:

- property that may belong to individual entities (subsoil, forests, National parks)

- property that can be owned only on the basis of a special permit (poisonous substances)

c) withdrawn from circulation (energy)

2) industrial and non-industrial purposes

3) terms accounting:

A) assets (property)

B) liabilities (sources of formation)

Sources of property formation:

1) contributions of founders to the statutory fund

2) the property that is acquired in the course of entrepreneurial activity

3) income received from securities

5) grants, subsidies from the budget

6) other sources not prohibited by law

In addition, on the basis of reference:

- to fixed assets (building, vehicles, perennial plantings, etc.)

- to fixed assets.

Authorized fund - a set of contributions of the founders, recorded in the constituent documents. Signs:

1) the initial capital of the organization

2) allows you to determine the share of each founder in order to pay them profits or determine the amount of responsibility

3) is a guarantee to creditors

The reserve fund must be created by insurance organizations and banks.

The accumulation fund is created from the remaining profit of the organization and goes to capital investments (construction).

The consumption fund goes to the material incentives of the employees of the collective.

So, the term "property" is used to refer to things, including money and securities, as well as property rights.

The classification of things that exists in law has importance to determine the moment of occurrence and termination of the right of ownership, the method and limit of the disposal of this thing, the registration of the transfer of things from one person to another.

The use of objects of civil rights in economic activity organization involves their classification, accounting and spending in accordance with existing accounting rules.

The owner has the right, at his own discretion, to take any actions in relation to the property belonging to him that do not contradict the law and other legal acts and do not violate the rights and legally protected interests of other persons.

For the sphere of entrepreneurship, the right of ownership, the right of economic management and the right of operational management are of particular importance.

By general rule property of business entities belongs to the right of ownership. The right of ownership is an absolute right in rem. Ownership includes the possession, use and disposal of property.

Ownership- the actual possession of the thing.

Use- ability to extract beneficial features things.

Disposition- the ability to determine the legal fate of a thing.

Read also: Extract from the Unified State Register of Real Estate

Property belonging to citizens and legal entities means that this property is in private property. The subjects of the right of private property are individuals and legal entities.

state property in the Russian Federation is property owned by right of ownership Russian Federation(federal property), and property owned by the subjects of the Russian Federation - republics, territories, regions, cities federal significance, autonomous region, autonomous districts (the property of the subject of the Russian Federation) (Article 214 of the Civil Code of the Russian Federation). municipal property is property owned by the city and rural settlements, as well as other municipalities (Article 215 of the Civil Code of the Russian Federation). That is, the owner of state and municipal property, and, consequently, the subject of privatization relations are the Russian Federation, subjects of the Russian Federation and municipalities, respectively.

Right of economic management is a limited real right of legal entities that are not the owners of the property belonging to it. Only state or municipal unitary enterprises can be holders of the right to manage property (see Chapter 19 of the Civil Code of the Russian Federation and the Federal Law of November 14, 2002 “On State and Municipal Unitary Enterprises”).

The right of operational management is a limited property right of legal entities that are not owners of their property. Only state-owned enterprises and private or budget institutions, including autonomous ones (see Article 296 of the Civil Code of the Russian Federation, Federal Law of November 3, 2006 “On autonomous institutions”, Law on Unitary Enterprises).

Acquisition of property rights. Ownership of new thing manufactured or created by a person for himself in compliance with the law and other legal acts, is acquired by this person.

Ownership of the fruits, products, incomes received as a result of the use of property, belongs to the person using this property, unless otherwise provided by law.

The right of ownership to property that has an owner may be acquired by another person on the basis of contracts of sale, exchange. donations or other transaction on the alienation of this property.

In the event of a reorganization of a legal entity, the ownership of the property belonging to it shall pass to the legal entities that are successors of the reorganized legal entity.

Ownership on buildings, structures and other newly created immovable property subject to state registration arises from the moment of such registration.

The moment when the right of ownership of the acquirer under the contract arises. The right of ownership of the acquirer of the thing under the contract arises from the moment of its transfer, unless otherwise provided by law or contract.

In cases where the alienation of property is subject to state registration, the right of ownership of the acquirer arises from the moment of such registration, unless otherwise provided by law.

transfer recognized delivery of the item to the purchaser, as well as delivery to the carrier to be sent to the purchaser or submission to a communications organization for the transfer to the acquirer of things alienated without the obligation of delivery.

The thing is considered awarded to the acquirer with the moment of its actual receipt in the possession of the acquirer or the person specified by him.

If by the time of the conclusion of the agreement on the alienation of the thing it is already in the possession of the acquirer, the thing is recognized as transferred to him from that moment.

The transfer of a thing is equivalent to the transfer of a bill of lading or other document of title to it.

Termination of ownership. Ownership terminates when alienation the owner of his property to other persons, failure owner from ownership, death or destruction of property and in case of loss of ownership of property in other cases provided for by law.

Seizure of property by foreclosure on him for the obligations of the owner is made on the basis of a court decision, unless a different procedure for foreclosure is provided by law or the contract.

The Civil Code of the Russian Federation contains a number of other rules on the termination of property rights (for example, if: property by law cannot belong to this person).

6.6. Legal regime of property in entrepreneurial activity





The right of an entrepreneur to dispose of his property largely depends on the organizational and legal forms of entrepreneurial activity, on the forms of ownership of property, on the types of property.



Legal entities are the owners of property isolated on the balance sheet, including property transferred as contributions (contributions) of participants (members), with the exception of property of unitary enterprises and institutions, which belongs to the founders (state or municipal authorities power or control).
Depending on the rights of the founders (participants) of a legal entity to its property, all legal entities are divided into three groups.
First group.

Founders (participants) on the property of the legal entity created by them have only liability rights, i.e. the right to demand the allocation of a monetary share (including upon withdrawal from the founders - allocation in kind is possible only if it is expressly provided for by the constituent documents, in case of liquidation - a liquidation quota). The first group includes legal entities - owners of property assigned to them by the founders (participants): business companies, business partnerships, production and consumer cooperatives.
Second group. The founders (state or municipal authorities or departments) retain the right of ownership of the property assigned to the legal entity they have created.
The legal entities themselves - unitary enterprises and institutions - do not have the right of ownership to the assigned property. Their property rights are limited and reflect the transitional nature of the Russian economy. Thus, the right of economic management, which belongs to a unitary enterprise, allows a legal entity to independently manage the income from its activities. The disposal of property assigned by the founder to a unitary enterprise is allowed only with the consent of the founder. When a legal entity is liquidated, its owner receives the entire balance of the property or remains the owner during its reorganization.
Third group. The founders (participants) do not have any rights to the property of the legal entity created by them - neither liability nor real. They do not receive any rights either when they leave the organization or when it is liquidated. The third group includes non-profit organizations, with the exception of consumer cooperatives.
Entity is created in order to reduce the risk and liability of its founders (participants). The independent participation of a legal entity in the market turnover is ensured by assigning separate property to it, which is a material guarantee of satisfying the claims of the legal entity's creditors.
The model of subsidiary liability serves to ensure the property interests of creditors of legal entities, which makes it possible to involve the property of additional debtors in the compensation process.
When liability is imposed, in particular, on business partnerships, subsidiary liability for the debts of a general partnership or limited partnership is borne by general partners (limited partners) with all their property (Articles 69, 82 of the Civil Code of the Russian Federation).
When liability is imposed on companies with additional liability, subsidiary liability for the debts of the company is borne by its participants with their property in the same multiple for all of the value of their contribution.
Subsidiary liability for the obligations of a legal entity may also be imposed in the event of its insolvency (bankruptcy) on the founders (participants), owners of the property of the legal entity (unitary enterprises) or on other persons who are entitled to give instructions binding on this legal entity or otherwise have the ability to determine his actions (clause 3, article 56 of the Civil Code of the Russian Federation).
The bodies of a legal entity, at the request of the founders (participants) of the legal entity, unless otherwise provided by law or contract, are obliged to compensate for the losses caused by them to the legal entity (Clause 3, Article 53 of the Civil Code of the Russian Federation).

Read also: Divorce property division lawyer

6.6. Legal regime of property in entrepreneurial activity

One of the necessary conditions for the normal functioning of the market is a detailed regulation of the relationship of appropriation, ownership of property by one or another participant in market relations.

By establishing the civil law regime of property, the legislator determines the boundaries of the possible behavior of subjects of market relations regarding certain tangible and intangible benefits.

Legal regulation of property relations is necessary for a number of reasons. In the sphere of production, the owner independently determines the directions for the use of his property, in the sphere of consumption, he decides whether to use the property or put it aside in anticipation of the most favorable conditions.

By the reaction of the owner, one can evaluate the effectiveness of certain economic programs. On the other hand, the owner himself directly feels the degree of effectiveness of his risky decision.

Hence, the legal regulation of property relations should provide a combination of the freedom of the owner in the use of his property and the interests of society, i.e. the fullness of the rights of the owner is legally fixed and at the same time separate restrictions are established, designed to reconcile the interests of the owner and the interests of society.

So, for example, restrictions on the freedom of the owner are associated with the norms of the antimonopoly law: the owner may be deprived of the opportunity to create a new enterprise if this violates the relevant norm of the antimonopoly law.

Significant restrictions on the freedom of the owner to dispose of their property are associated with the requirements of environmental legislation: if the use of property causes harm environment, then the owner may be required to change the nature of the activity or terminate it.

Licensing the production of many types of products in the interests of protecting the health and life of consumers significantly limits the freedom of the owner.

The right of an entrepreneur to dispose of his property largely depends on the organizational and legal forms of entrepreneurial activity, on the forms of ownership of property, on the types of property.

The composition of the property owned by the entrepreneur includes things and property rights. Things in civil law are material objects, as a rule, having the economic form of a commodity, i.e. being the result of labor. Property rights include, for example, the right to demand the return of money lent, the right to demand dividends on shares.

The composition and value of the property owned by the entrepreneur determine the limits of his liability to creditors, which in turn guarantees his participation in the market turnover, since market relations presuppose the solvency of partners.

At the same time, the size of the property of specific market entities, the degree of burden of this property with debts can be different. Therefore, business entities also bear the risk of being unable to satisfy their potential claims against the debtor, even if this partner had cash property at the time of the transaction.

Entrepreneurs without forming a legal entity (individual entrepreneurs) have the right to own buildings, structures, equipment, machines, land plots, other things used in the production process and in commercial activities, money, securities, intangible objects (industrial designs, trademarks, know-how, trade secrets, brand names, etc.).

An individual entrepreneur for all his obligations (including to employees) is liable with all property belonging to him on the right of ownership, which, under the current legislation, may be levied, including used and not used by him in entrepreneurial activity. The exception is the property specified in Appendix No. 1 to the Code of Civil Procedure of the RSFSR, which cannot be levied under executive documents.

The composition of the property of an individual entrepreneur who is a participant in a business partnership also includes his share in the share capital of such a partnership.

Legal entities are the owners of property isolated on the balance sheet, including property transferred as contributions (contributions) of participants (members), with the exception of property of unitary enterprises and institutions, which belongs to the founders (state or municipal authorities or administrations) by right of ownership.

Depending on the rights of the founders (participants) of a legal entity to its property, all legal entities are divided into three groups.

Topic 3. Legal regime of property of entrepreneurs

1. general characteristics legal regime of property of entrepreneurs.

2. Legal regime of certain types of property of entrepreneurs.

1. General characteristics of the legal regime of property of entrepreneurs

The main factor of capitalist production is capital. Capital as a factor of production exists in three forms:

money capital. representing the money through which the entrepreneur acquires productive capital and hires workers;

productive capital. representing the means of production (machines, equipment, raw materials, energy, etc.);

commodity capital. representing a new product manufactured by the entrepreneur.

Capital as a factor in capitalist production belongs to the entrepreneur and, as a rule, is in the sphere of his economic domination. However, for capitalist production, as a highly developed commodity production, the actual domination of capital is not sufficient. It is necessary that the named domination receive its legal consolidation.

In the Russian Federation, the legal consolidation of the actual domination of the entrepreneur over capital is provided through property rights.

Under real right it is customary to understand the right that ensures the satisfaction of the interests of the authorized person by directly influencing the thing that is in the sphere of his economic domination 21 .

The list of property rights is exhaustive and is contained in the norms of paragraph 1 of Art. 216 of the Civil Code of the Russian Federation, according to which property rights, along with the right of ownership, in particular, are:

— the right of lifetime inheritable possession of a land plot (Article 265 of the Civil Code of the Russian Federation);

— the right to permanent (unlimited) use of a land plot (Article 268 of the Civil Code of the Russian Federation);

— easements (Articles 274 and 277 of the Civil Code of the Russian Federation);

- the right to manage property (Article 294 of the Civil Code of the Russian Federation);

- the right to operational management of property (Article 296 of the Civil Code of the Russian Federation).

Among the listed types of property rights, the legal consolidation of the actual domination of the entrepreneur over the capital belonging to him is carried out through such property rights as the right of ownership, the right of economic management and the right of operational management.

These types of rights in rem differ from each other, first of all, by the amount of legal opportunities that they provide to their owner. Subjects of property rights have the maximum legal possibilities in the event of actual dominance over a thing. For this reason, ownership belongs to full right in rem . All other subjects of property rights in comparison with the owner of the thing always have less legal opportunities. For this reason, all other rights in rem, including the right of economic management and the right of operational management, belong to limited proprietary rights.

The legal regime of property is understood as the presence of special rules for the exercise of the powers to own, use and dispose of certain types of property in the course of economic activity.

The legal regime of certain types of property may be established taking into account certain economic and legal features of this property. Such property is segregated and accounted for separately according to special rules binding on all business entities. A special procedure is also established for attributing the value of such property to the cost price, etc. The legal regime of property grouped according to certain economic and legal characteristics is established for all economic entities, regardless of the form of ownership and organizational and legal form. This applies, in particular, to enterprise reserves formed for insurance purposes, when the law requires or allows their creation. The establishment of the legal regime of certain types of property is common in situations where public interest encourages the establishment of the same rules in order to create the same conditions for the activities of economic entities, the same type of solution to tax issues, the formation of unified economic institutions.

Basic and working capital. They differ primarily in the way in which value is transferred to the products produced. Fixed assets include buildings, structures, machinery, equipment, transmission devices, and other property that repeatedly participates in the production process and transfers its value to manufactured products in parts as it wears out according to uniform depreciation rates approved for all organizations, with the exception of cases of the so-called accelerated depreciation, when depreciation rates are set according to special rules. Fixed assets are reflected in accounting at their original cost, that is, at the actual cost of their acquisition, manufacture or construction. When fixed assets are sold or otherwise disposed of, income or loss from such operations is charged to the results of economic activity of an economic entity (profit or loss).

The property of the enterprise also includes the so-called intangible assets: the rights to use land, water, other natural resources, industrial and intellectual property. Intangible assets transfer their initial value to products according to the norms determined in the organization based on due date their use, and if such a period cannot be determined, the depreciation rates are set for 10 years, but not more than the period of activity of the economic entity.

In accounting and reporting, intangible assets are reflected in the sum of the costs of their acquisition and the costs of bringing them to a state in which they are suitable for use for the planned purposes. The Accounting Regulation also distinguishes finished products and goods, work in progress in the property of enterprises and organizations. Their legal regime is characterized by special accounting rules. Based on the accounting data for the sale of goods, in particular, the amount of VAT is formed. The following rules apply to work in progress: expenses incurred in the reporting period, but related to subsequent periods, are subject to attribution to production or distribution costs during the period to which they relate.

Most important element property of a legal entity is the authorized capital. The authorized capital has a constant value, fixed in the constituent documents; its increase or decrease can be made only by amending the charter. During the period of activity of the enterprise, the amount of cash property funds may not coincide with the corresponding amount of the authorized capital, unless otherwise provided by a direct indication of the law. The authorized capital in some cases is the initial value for determining other property funds. Thus, for commercial banks, the Central Bank establishes a limiting ratio between the size of the authorized capital of the bank and the amount of its assets, taking into account the risk assessment. In joint-stock companies, the reserve fund is interconnected (as a percentage) with the authorized capital.

A reserve fund is created to cover unforeseen losses and losses. It is mandatory to create it in cases expressly provided for by law. The procedure for the formation and use of the reserve fund is determined by the charter. Sometimes the law not only establishes the minimum size of the reserve fund, but also determines the procedure for its formation. Commercial organizations can also create reserve funds for the upcoming payment of vacations, expenses for the repair of fixed assets and other purposes. The legal regime of such reserves lies in the fact that when they are created, enterprises and organizations have the right to write off costs for the cost of production, based on the norms for deductions to these funds, approved in the prescribed manner by the economic entities themselves. If such funds are not created, then the costs for these purposes, for example, the repair of fixed assets, are included in the cost of products (works, services) for the corresponding cost elements (material costs, labor costs, etc.).

In commercial organizations, reserves of doubtful debts can also be created for settlements with other enterprises and organizations, and individuals with the allocation of the amounts of reserves to the results of economic activity, that is, profit or loss.

Doubtful debt is receivables that are not repaid within the period established by the agreements and are not secured by appropriate guarantees. The reserve for doubtful debts is created on the basis of the results of an inventory of receivables carried out at the end of the reporting year. The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition of the debtor and the assessment of the probability of repayment of the debt. If, by the end of the year following the year in which the reserve for doubtful debts was created, this reserve is not used in any part, then the unused amounts are added to the profit of the corresponding year. Complicated regulation is characterized by the legal regime of profit, it includes: the concept of profit; the procedure and methods for its determination; obligations to pay taxes from profits; attributing, in the prescribed manner, the amounts of liability to the state and counterparties to profit.

Profit is the result of the multifaceted activity of the enterprise. The process of generating profits is subject to legal regulation in order to protect the public interest, to receive from entrepreneurs a part of the income they receive. Tax regulation of profit implies the need to establish certain requirements for accounting and reporting.

Accounting and reporting of business entities is an orderly system for collecting, registering and summarizing information about the property, obligations of enterprises and organizations, their movement. In a market-type economy, economic entities independently determine their accounting policy; at the same time, the public interests of the state and society require compliance with certain general rules in the organization of accounting and reporting. This is necessary, in particular, to establish reasonable tax relations between the state and business entities. To ensure the interests of the state and society, it is necessary that the activities of enterprises and organizations in the formation of the cost of products (works, services), summing up financial results, determining the taxable base are built according to uniform rules that ensure balanced financial relations of economic entities with the state and municipalities. Accounting and evaluation of the results of commercial activities are a necessary condition for the effective functioning of economic entities. Only based on reliable, constantly taken into account information about material resources, their production use can make economically sound decisions. In the accounting system of enterprises and organizations, the most important place is occupied by accounting, the main tasks of which are the formation of complete and reliable information about the activities of the organization, its property status, which is necessary both for the organization itself and for external users. Legal and methodological foundations organization and maintenance of accounting are established by the Federal Law of the Russian Federation "On Accounting" (adopted State Duma February 23, 1996), as well as other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.

Topic 3. Legal regime of property of business entities.

Ownership.

The right of economic management and the right of operational management.

The concept and types of property, the legal regime of certain types of property.

An object is an element of any legal relationship. The objects of economic legal relations are understood as material and intangible benefits, which give rise to subjective rights and obligations of participants in economic legal relations. Article 128 of the Civil Code distinguishes the following types of objects of economic legal relations:

1. things, including money and securities, other property, incl. property rights;

2. works and services;

3. protected information;

4. intellectual property;

5. intangible benefits.

Article 129 of the Civil Code divides objects into three groups:

1. objects that circulate freely;

2. objects of restricted circulation;

3. objects withdrawn from circulation.

Withdrawal of objects from civil circulation means that these objects cannot be the subject of transactions at all and otherwise be transferred from one person to another within the framework of civil legal relations. Withdrawal of objects of civil rights from circulation is possible only on the basis of the law. An example of such objects are state-owned objects that are in public use (roads, archival materials, subsoil, water resources, property of the Armed Forces of the Republic of Belarus, etc.)

Objects restricted in circulation include objects that, firstly, can belong only to certain participants in civil circulation, or, secondly, their acquisition is allowed only on the basis of special permits. The former include objects that are not withdrawn from civil circulation, but which can only be owned by the state. The second includes objects that can be acquired in ownership, but only with special permits, for example firearms, potent poisons, aircraft, etc.

Land and other natural resources may be alienated or otherwise transferred from one person to another only to the extent that the circulation of such objects is allowed by the legislation on land and other natural resources(Clause 3, Article 129 of the Civil Code).

Most economic legal relations are connected with things. Things- these are objects of the surrounding material world that can satisfy the needs of subjects of economic legal relations.

The current legislation establishes certain rules for the behavior of people in relation to things, i.e. its legal regime. The legal regime of a thing is a normatively established procedure for the acquisition, use and disposal of things as objects of economic legal relations.

Taking into account the individual characteristics and purpose of things, as well as the difference in their legal regime, legislation allows you to classify things according to a number of criteria. The classification is done on the basis of Articles 128 - 142 of the Civil Code.

Immovable and movable things.

In accordance with Article 130 of the Civil Code, real estate includes land plots, subsoil plots, isolated water bodies and everything that is firmly connected with the land, that is, objects that cannot be moved without disproportionate damage to their purpose, including forests, perennial plantations, buildings, structures. According to the legal regime, a number of objects movable in terms of their natural properties are equated to real estate, namely: aircraft and sea vessels, inland navigation vessels, river-sea navigation vessels, and space objects. The extension of the real estate regime to them is due to the high cost of these objects and the associated need for increased reliability of the rules for their civil circulation.

Legislative acts Other property may also be classified as immovable property.

All other objects, i.e. objects that are not related to real estate and are not equated to such are movable property.

The legal regime of immovable property differs from the legal regime of movable property, primarily in that the circulation of real estate is associated with the fulfillment of certain formalities. The right of ownership and other real rights to immovable things, the emergence of such rights, the transfer and termination are subject to state registration. State registration is of a title character, which means that real rights to real estate arise from the moment of such registration. State registration of rights should not be confused with special registration or accounting for certain types of movable property, which does not have a title value.

Divisible and indivisible things.

Such a classification of things is carried out from a legal point of view, because physically all things are divisible. Divisible are things that, as a result of their physical division into separate parts, do not lose their essence, properties and economic purpose (lemonade in a bottle can be poured into glasses, it will remain the same as it was in the bottle). When a thing, as a result of its division in kind, loses its former purpose, it is considered indivisible (Article 133 of the Civil Code) (the bottle itself is indivisible, division is tantamount to the destruction of the thing).

The classification of things existing in law is important for determining the moment of occurrence and termination of the right of ownership, the method and limit of the disposal of this thing, and the registration of the transfer of things from one person to another.

Things are the most common object of civil rights. Things are called objects of the surrounding material world, created both by nature and by man, which can be objects of civil rights. The legal concept of a thing is much broader than the everyday concept of a "thing". In law, things are called a wide range of objects, the legal regime of which is similar to ordinary things. Things in the civil law sense are buildings and structures, land, water, gas, oil, electricity, animals.

Since the range of objects attributed by law to things is quite wide, there is a need to systematize things. In civil law, there is a classification of things, on the basis of which the types of things that have a different legal regime are distinguished. The classification of things is not only theoretical, but also practical, since the assignment of a thing to a particular group determines the possibility of making certain transactions, concluding contracts, etc.

Things in civil circulation are usually divided into following groups:

1) permitted for circulation, restricted circulation and withdrawn from circulation (Article 129 of the Civil Code of the Russian Federation);

2) immovable and movable things (Article 130 of the Civil Code of the Russian Federation);

3) divisible and indivisible things (Article 133 of the Civil Code of the Russian Federation);

4) complex and simple things (Article 134 of the Civil Code of the Russian Federation);

5) main things and accessories (Article 135 of the Civil Code of the Russian Federation);

6) individually defined things and things defined by generic characteristics;

7) consumable and non-consumable things.

The assignment of a thing to a particular group entails the extension to it of a certain procedure for using and legal registration, the method and limit of disposing of this thing.

As a general rule, things as objects of civil rights can be freely alienated or transferred from one person to another, if they are not withdrawn from circulation or limited in circulation (Article 129 of the Civil Code of the Russian Federation). Objects with restricted circulation are objects of civil rights that can belong only to certain participants in the circulation or whose presence in circulation is allowed by special permission; such objects are determined in the manner prescribed by law (for example, monuments of history and culture). Objects of civil rights, which are not allowed to be in circulation (objects withdrawn from circulation), must be directly indicated in the law. An example of things withdrawn from circulation are subsoil plots.

Consumable and non-consumable things differ from each other depending on whether they are destroyed in the process of use. Food, fuel, raw materials are consumable things, because as a result of economic activity they are destroyed or turned into another thing. Non-consumable things are used for a long time and only deteriorate (wear and tear) when used, without losing their material form. Such a difference must be taken into account when concluding transactions, since the subject of a lease (lease) agreement, loans can only be non-consumable things, and the subject of a loan agreement can only be consumed.

The division of things into individually defined things and things determined by generic characteristics is very conditional and depends on their individualization by the participants in the legal relationship. Things for which common (generic) characteristics are indicated and which are determined by weight, measure, number, are generic things. An individual thing is distinguished only by its inherent features: number, name, size. As a result of the individualization of a thing, determined by generic characteristics (indications of features), it becomes individually defined. The division of things into individual and generic should also be borne in mind when concluding transactions, since the subject of a contract of employment (rent), loans can only be individual things, and the subject of a loan agreement can only be generic (Article 807 of the Civil Code).

Of particular importance for determining the legal regime and concluding transactions with things is the division of things into movable and immovable. Immovable things include, firstly, objects, the movement of which is impossible without disproportionate damage to their purpose: land plots, subsoil plots, isolated water bodies, forests, perennial plantings, buildings, structures and other objects firmly connected to the land, and in - secondly, things that are not "immovable" in the literal sense of the word, but classified as real estate as directed by the law, since they need special state registration: aircraft and ships; inland navigation vessels; space objects; enterprises as property complexes (Articles 130 and 132 of the Civil Code of the Russian Federation). Thus, real estate includes things that are immovable due to natural qualities, as well as those classified as immovable by virtue of law. All other things that are not related to real estate, including money and securities, are recognized as movable property.

The fundamental difference between movable and immovable things is that, firstly, the rights to real estate are subject to registration, and, secondly, only from the moment of registration a person acquires rights to real estate. The right of ownership and other property rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the Unified State Register in the manner prescribed by a special law. The rights to property subject to state registration arise from the moment of registration of the relevant rights. Article 219 of the Civil Code of the Russian Federation specifically states that the ownership of buildings, structures and other newly created real estate subject to state registration arises from the moment of such registration. A complex issue of legal regulation is to determine the moment when an immovable thing appears and, accordingly, the legal significance of state registration: whether an immovable thing appears only from the moment of its state registration as immovable or whether a thing is immovable from the moment of its physical creation due to natural properties, and state registration in this case only gives a certain subject the rights of the owner of this thing. From the interpretation of the law, we can conclude that the moment of state registration determines the moment the thing itself appears as an object of civil law.

An enterprise is a property complex used for entrepreneurial activities. The structure of the enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, work and services (company name, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or contract (Article 132 of the Civil Code of the Russian Federation). Thus, an enterprise is called all property (including rights of claim and debts) commercial organization as a legal entity. The owner of the enterprise is a legal entity. Usually, the term "enterprise" refers to a separate production complex: a factory, plant, etc., owned by a legal entity, but these facilities, within the meaning of Article 132 of the Civil Code of the Russian Federation, are only part of the enterprise as a whole. That is, an enterprise is all the property of a legal entity. The enterprise as a whole or part of it may be the object of sale, pledge, lease and other transactions related to the establishment, change and termination of property rights (Article 561 of the Civil Code of the Russian Federation). The enterprise as a whole as a property complex is recognized as real estate, therefore transactions concluded in relation to it require registration.

A variety of things are securities. A security is a document certifying, in compliance with the established form and mandatory details, property rights, the exercise or transfer of which is possible only upon its presentation (Article 142 of the Civil Code of the Russian Federation). A security certifies certain property rights of its owner: the right to demand the payment of a sum of money or the transfer of property, other property rights. The rights certified by the security can only be exercised upon its presentation. A security, unlike other documents, is a strictly formal document, i. its form and mandatory details must comply with the requirements established by law for the relevant type of securities. As a general rule, a security is a written document drawn up in a certain form and having some kind of protection against forgery, although in some cases specified in the law, the fixation of rights secured by a security can also be carried out in a non-documentary form.

In any case, regardless of the form of issue, the security has certain details. The absence of mandatory details or non-compliance of the security with the form established for it entails its nullity (clause 2, article 144 of the Civil Code of the Russian Federation).

The peculiarity of a security lies in the fact that only it secures certain rights, therefore, it is impossible to transfer the right secured by it without transferring the security itself. In accordance with paragraph 1 of Article 142 of the Civil Code of the Russian Federation, when a security is transferred, all the rights certified by it are transferred in aggregate.

Securities are classified on various grounds. The main division of securities is carried out according to the method of indicating its owner. On this basis, securities are divided in paragraph 1 of article 145 of the Civil Code of the Russian Federation into bearer, registered and order. A specific person is not indicated in a bearer security, and all the rights certified by it belong to its actual owner, i.e. to the person who can present the security for execution. The transfer of rights under a bearer security to another person is carried out by handing it over to this person. The owner of a bearer security is not obliged to explain how and from whom he received it - the possession of it indicates the legality of possession. Bearer securities include winning lottery tickets, bearer bonds, bank and savings certificates to bearer and bank savings book to bearer, privatization check, etc.

A registered security differs from a bearer one in that it indicates a specific person - the owner of the security. All rights certified by a registered security belong exclusively to the person named in it, and no one except this person can be executed. In accordance with paragraph 2 of article 146 of the Civil Code of the Russian Federation, rights certified by a registered security are transferred in the manner established for the assignment of claims (cession). The right to a registered security passes to the acquirer from the moment a credit entry is made on the acquirer's personal account in the register system. In the event that a registered security is issued in documentary form, the rights to it are transferred to the acquirer from the moment an entry is made in the registry system and the security certificate is transferred (Article 29 of the Law on the Securities Market). When transferring rights secured by a registered security, the transferor is responsible only for the validity of such a requirement, but not for its execution. Registered securities include registered shares, registered bonds, registered deposit and savings certificates, etc.

In an order security, just as in a registered security, a person is indicated who can exercise the rights certified by it. But the holder of an order security has the right not only to exercise the indicated rights independently, but also to appoint another authorized person by his order (order). In this case, the new owner also has the right to transfer this security to another person. The transfer of rights certified by an order security is carried out, in accordance with Article 146 of the Civil Code of the Russian Federation, with the help of an endorsement - endorsement.

Securities can exist both in the form of a written document (a record made on paper in the form specified by law and containing the necessary details), and in non-documentary form. The non-documentary form of securities implies the absence of the issue of the securities themselves on paper. Rights to non-documentary securities are fixed by entering data on their owners and on the number, nominal value and category of securities belonging to them in special lists (registers). However, such a method of fixing rights certified by a security is allowed only in cases expressly provided for by law or in the manner prescribed by it (Article 149 of the Civil Code of the Russian Federation). Only registered and order securities can be issued in non-documentary form, since bearer securities must exist exclusively in documentary form. Non-documentary securities include shares and registered bonds, treasury bills, government short-term zero-coupon bonds, etc. Fixation of the rights secured by a security in a non-documentary form is carried out in the form of an entry on the owner's account or by the person who issued the security, or by an authorized person, acting on the basis of a special permit (license). At the request of the owner, the person who has carried out the fixation of the right in a non-documentary form is obliged to issue him a document certifying the secured right, which is not a security, but confirms the fact of holding a certain amount of securities. The transfer of rights secured in non-documentary form is carried out by replacing the previous entry with a new one. The legal nature of uncertificated securities is the subject of ongoing controversy. According to many civil scientists (E.A. Sukhanov, V.A. Belov, etc.), non-documentary securities cannot be classified as securities, since they are not things * (190).

hallmark securities is a special performance of the obligations certified by them. According to paragraph 2 of article 147 of the Civil Code of the Russian Federation, it is not allowed to refuse to fulfill an obligation certified by a security due to the lack of grounds for the occurrence of such an obligation or due to its invalidity. In other words, the obligated person must fulfill his obligations under the security only if he has the details necessary for this security, and when acquiring it, the owner must check the compliance of the details of the security with the requirements of the law, but not the grounds for its issuance. Such a property of a security is designated in law by the term "public certainty". Refusal to execute a security is possible only on formal grounds: the absence of any requisite, a missed deadline, etc. Thus, obligations under a security are independent in nature and do not depend on the relationship on the basis of which they were issued. It is possible to demand the fulfillment of an obligation under a security only upon presentation of the security itself.

A variety of securities are: a government bond, a bond, a bill of exchange, a check, a deposit and savings certificate, a bank savings book to bearer, a bill of lading, a share, privatization securities and other documents that are classified as securities by securities laws or in the manner prescribed by them. securities (Article 143 of the Civil Code of the Russian Federation).

Special types of property are money and foreign currency. The legal regime of these types of property, including the use in settlements, will be discussed in the relevant chapters of the textbook.

End of work -

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Entrepreneurship and business law

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The classification of things existing in law is important for determining the moment of occurrence and termination of the right of ownership, the method and limit of the disposal of this thing, and the registration of the transfer of things from one person to another.
Things are the most common object of civil rights. Things are called objects of the surrounding material world, created both by nature and by man, which can be objects of civil rights. The legal concept of a thing is much broader than the everyday concept of a “thing”. In law, things are called a wide range of objects, the legal regime of which is similar to ordinary things. Things in the civil law sense are buildings and structures, land, water, gas, oil, electricity, animals.

Since the range of objects attributed by law to things is quite wide, there is a need to systematize things. In civil law, there is a classification of things, on the basis of which the types of things that have a different legal regime are distinguished. The classification of things is not only theoretical, but also practical, since the assignment of a thing to a particular group determines the possibility of making certain transactions, concluding contracts, etc.
Things in civil circulation are usually divided into the following groups:
1) permitted for circulation, restricted circulation and withdrawn from circulation (Article 129 of the Civil Code of the Russian Federation);
2) immovable and movable things (Article 130 of the Civil Code of the Russian Federation);
3) divisible and indivisible things (Article 133 of the Civil Code of the Russian Federation);
4) complex and simple things (Article 134 of the Civil Code of the Russian Federation);
5) main things and accessories (Article 135 of the Civil Code of the Russian Federation);
6) individually defined things and things defined by generic characteristics;
7) consumable and non-consumable things.
The assignment of a thing to a particular group entails the extension to it of a certain procedure for using and legal registration, the method and limit of disposing of this thing.
As a general rule, things as objects of civil rights can be freely alienated or transferred from one person to another, if they are not withdrawn from circulation or limited in circulation (Article 129 of the Civil Code of the Russian Federation). Limited tradable objects are objects of civil rights that can belong only to certain participants in the turnover or whose presence in circulation is allowed by special permission; such objects are determined in the manner prescribed by law (for example, monuments of history and culture). Objects of civil rights, which are not allowed to be in circulation (objects withdrawn from circulation), must be directly indicated in the law. An example of things withdrawn from circulation are subsoil plots.
Consumable and non-consumable things differ from each other depending on whether they are destroyed in the process of use. Food, fuel, raw materials are consumable things, because as a result of economic activity they are destroyed or turned into another thing. Non-consumable things are used for a long time and only deteriorate (wear and tear) when used, without losing their material form. Such a difference must be taken into account when concluding transactions, since only non-consumable things can be the subject of a lease (lease), loans, and only consumable things can be the subject of a loan agreement.
The division of things into individually defined things and things determined by generic characteristics is very conditional and depends on their individualization by the participants in the legal relationship. Things for which common (generic) characteristics are indicated and which are determined by weight, measure, number, are generic things. An individual thing is distinguished only by its inherent features: number, name, size. As a result of the individualization of a thing, determined by generic characteristics (indications of distinctive features inherent only in it), it becomes individually defined. The division of things into individual and generic should also be borne in mind when concluding transactions, since the subject of a contract of employment (rent), loans can only be individual things, and the subject of a loan agreement can only be generic (Article 807 of the Civil Code).

Of particular importance for determining the legal regime and concluding transactions with things is the division of things into movable and immovable. Immovable things include, firstly, objects, the movement of which is impossible without disproportionate damage to their purpose: land plots, subsoil plots, isolated water bodies, forests, perennial plantings, buildings, structures and other objects firmly connected to the land, and in - secondly, things that are not “immovable” in the literal sense of the word, but classified as real estate as directed by the law, since they need special state registration: aircraft and ships; inland navigation vessels; space objects; enterprises as property complexes (Articles 130 and 132 of the Civil Code of the Russian Federation). Thus, real estate includes things that are immovable due to natural qualities, as well as those classified as immovable by virtue of law. All other things that are not related to real estate, including money and securities, are recognized as movable property.
The fundamental difference between movable and immovable things is that, firstly, the rights to real estate are subject to registration, and, secondly, only from the moment of registration a person acquires rights to real estate. The right of ownership and other property rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the Unified State Register in the manner prescribed by a special law. The rights to property subject to state registration arise from the moment of registration of the relevant rights. Article 219 of the Civil Code of the Russian Federation specifically states that the ownership of buildings, structures and other newly created real estate subject to state registration arises from the moment of such registration. A complex issue of legal regulation is the determination of the moment of appearance of an immovable thing and, accordingly, the legal significance of state registration: does an immovable thing appear only from the moment of its state registration as immovable or is a thing immovable from the moment of its physical creation due to natural properties, and state registration in In this case, it only endows a certain subject with the rights of the owner of this thing. From the interpretation of the law, we can conclude that the moment of state registration determines the moment the thing itself appears as an object of civil law.
An enterprise is a property complex used for entrepreneurial activities. The structure of the enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, work and services (company name, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or contract (Article 132 of the Civil Code of the Russian Federation). Thus, the enterprise refers to all property (including claims and debts) of a commercial organization as a legal entity. The owner of the enterprise is a legal entity. Usually, the term "enterprise" refers to a separate production complex: a factory, plant, etc., owned by a legal entity, but these facilities, within the meaning of Article 132 of the Civil Code of the Russian Federation, are only part of the enterprise as a whole. That is, an enterprise is all the property of a legal entity. The enterprise as a whole or part of it may be the object of sale, pledge, lease and other transactions related to the establishment, change and termination of property rights (Article 561 of the Civil Code of the Russian Federation). The enterprise as a whole as a property complex is recognized as real estate, therefore transactions concluded in relation to it require registration.
A variety of things are securities. A security is a document certifying, in compliance with the established form and mandatory details, property rights, the exercise or transfer of which is possible only upon its presentation (Article 142 of the Civil Code of the Russian Federation). A security certifies certain property rights of its owner: the right to demand the payment of a sum of money or the transfer of property, other property rights. The rights certified by the security can only be exercised upon its presentation. A security, unlike other documents, is a strictly formal document, i. its form and mandatory details must comply with the requirements established by law for the relevant type of securities. As a general rule, a security is a written document drawn up in a certain form and having some kind of protection against forgery, although in some cases specified in the law, fixation of the rights secured by a security can also be carried out in non-documentary form.
In any case, regardless of the form of issue, the security has certain details. The absence of mandatory details or non-compliance of the security with the form established for it entails its nullity (clause 2, article 144 of the Civil Code of the Russian Federation).
The peculiarity of a security lies in the fact that only it secures certain rights, therefore, it is impossible to transfer the right secured by it without transferring the security itself. In accordance with paragraph 1 of Article 142 of the Civil Code of the Russian Federation, when a security is transferred, all the rights certified by it are transferred in aggregate.
Securities are classified on various grounds. The main division of securities is carried out according to the method of indicating its owner. On this basis, securities are divided in paragraph 1 of article 145 of the Civil Code of the Russian Federation into bearer, registered and order. A specific person is not indicated in a bearer security, and all the rights certified by it belong to its actual owner, i.e. to the person who can present the security for execution. The transfer of rights under a bearer security to another person is carried out by handing it over to this person. The owner of a bearer security is not obliged to explain how and from whom he received it - the possession of it indicates the legality of possession. Bearer securities include winning lottery tickets, bearer bonds, bank and savings certificates to bearer and bank savings book to bearer, privatization check, etc.
A registered security differs from a bearer one in that it indicates a specific person - the owner of the security. All rights certified by a registered security belong exclusively to the person named in it, and no one except this person can be executed. In accordance with paragraph 2 of article 146 of the Civil Code of the Russian Federation, rights certified by a registered security are transferred in the manner established for the assignment of claims (cession). The right to a registered security passes to the acquirer from the moment a credit entry is made on the acquirer's personal account in the register system. In the event that a registered security is issued in documentary form, the rights to it are transferred to the acquirer from the moment an entry is made in the registry system and the security certificate is transferred (Article 29 of the Law on the Securities Market). When transferring rights secured by a registered security, the transferor is responsible only for the validity of such a requirement, but not for its execution. Registered securities include registered shares, registered bonds, registered deposit and savings certificates, etc.
In an order security, just as in a registered security, a person is indicated who can exercise the rights certified by it. But the holder of an order security has the right not only to exercise the indicated rights independently, but also to appoint another authorized person by his order (order). In this case, the new owner also has the right to transfer this security to another person. The transfer of rights certified by an order security is carried out, in accordance with Article 146 of the Civil Code of the Russian Federation, with the help of an endorsement - endorsement.
Securities can exist both in the form of a written document (a record made on paper in the form specified by law and containing the necessary details), and in non-documentary form. The non-documentary form of securities implies the absence of the issue of the securities themselves on paper. Rights to non-documentary securities are fixed by entering data on their owners and on the number, nominal value and category of securities belonging to them in special lists (registers). However, such a method of fixing rights certified by a security is allowed only in cases expressly provided for by law or in the manner prescribed by it (Article 149 of the Civil Code of the Russian Federation). Only registered and order securities can be issued in non-documentary form, since bearer securities must exist exclusively in documentary form. Non-documentary securities include shares and registered bonds, treasury bills, government short-term zero-coupon bonds, etc. Fixation of the rights secured by a security in a non-documentary form is carried out in the form of an entry on the owner's account or by the person who issued the security, or by an authorized person, acting on the basis of a special permit (license). At the request of the owner, the person who has carried out the fixation of the right in a non-documentary form is obliged to issue him a document certifying the secured right, which is not a security, but confirms the fact of holding a certain amount of securities. The transfer of rights secured in non-documentary form is carried out by replacing the previous entry with a new one. The legal nature of uncertificated securities is the subject of ongoing controversy. According to many civil scientists (E.A. Sukhanov, V.A. Belov, etc.), non-documentary securities cannot be classified as securities, since they are not things * (190).
A distinctive feature of securities is the special fulfillment of obligations certified by them. According to paragraph 2 of article 147 of the Civil Code of the Russian Federation, it is not allowed to refuse to fulfill an obligation certified by a security due to the lack of grounds for the occurrence of such an obligation or due to its invalidity. In other words, the obligated person must fulfill his obligations under the security only if he has the details necessary for this security, and when acquiring it, the owner must check the compliance of the details of the security with the requirements of the law, but not the grounds for its issuance. Such a property of a security is designated in law by the term "public certainty". Refusal to execute a security is possible only on formal grounds: the absence of any requisite, a missed deadline, etc. Thus, obligations under a security are independent in nature and do not depend on the relationship on the basis of which they were issued. It is possible to demand the fulfillment of an obligation under a security only upon presentation of the security itself.
A variety of securities are: a government bond, a bond, a bill of exchange, a check, a deposit and savings certificate, a bank savings book to bearer, a bill of lading, a share, privatization securities and other documents that are classified as securities by securities laws or in the manner prescribed by them. securities (Article 143 of the Civil Code of the Russian Federation).
Special types of property are money and foreign currency. The legal regime of these types of property, including the use in settlements, will be discussed in the relevant chapters of the textbook.

Brief conclusions

1. The owner has the right, at his own discretion, to take any actions with respect to the property belonging to him that do not contradict the law and other legal acts and do not violate the rights and legally protected interests of other persons.
2. Belonging of property to citizens and legal entities means that this property is in private ownership. The subjects of the right of private property are individuals and legal entities.
3. Citizens and legal entities may own any property, while its quantity and value are not limited. Restrictions on the composition and quantity of property can only be established by law.
4. Limited property rights are derivative and dependent in relation to the right of ownership and provide an opportunity to own, use and, within the established limits, dispose of other people's property.
5. The formation of the property basis of entrepreneurial activity is carried out, as a rule, by concluding civil law contracts and on other grounds provided for by law.
6. A legal entity is the owner of property received as contributions to the authorized capital.
7. The term "property" is used to refer to things, including money and securities, as well as property rights.
8. The classification of things that exists in law is important for determining the moment of emergence and termination of the right of ownership, the method and limit of disposing of this thing, and formalizing the transfer of things from one person to another.
9. The use of objects of civil rights in the economic activities of the organization involves their classification, accounting and spending in accordance with existing accounting rules.

1. What is the right of ownership? List the rights and obligations of the owner.
2. What is private property?
3. Give the concept of limited property rights. What is their feature?
4. What is the difference between the right of economic management and the right of operational management?
5. What methods of formation of property are provided for by law?
6. What is property? What is a thing?
7. What is the difference between immovable and movable things? What are the things that are immovable?
8. What is an enterprise as an object of law? The subject of what transactions can be a company?
9. Define a security. Name the types of securities, their distinctive features.

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Bakshinskas V.Yu. Legal nature of the authorized capital of a joint-stock company // Legislation. 1998. No. 6.
Belov V.A. Securities in Russian civil law. M., 1996.
Ershova I.V. Property and finances of the enterprise: legal regulation. Educational and practical guide. M., 1999.
Ershova I.V. Legal regime of state property in economic circulation: theoretical basis and ways to improve. M., 2001.
Kovalevsky M.A. The constitutional and legal regime of the entrepreneur's property // Codex-info. 2000. No. 5-7.
Mattei W., Sukhanov E.A. Basic provisions of the right of ownership. M., 1999.
Entrepreneurial Law. Course of lectures / Ed. N.I. Klein. M., 1993.
Entrepreneurial (economic) law. Textbook: In 2 volumes / Responsible. ed. O.M. Oleinik. T.1. M., 1999.
Sklovsky K.I. Property in civil law. M., 1999.
Shchennikova L.V. Real rights in the civil law of Russia. M., 1996.

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