Three types of legal status of an individual
Journal Title: Вісник Національного технічного університету України “Київський політехнічний інститут”. Політологія. Соціологія. Право. - Year 2017, Vol 1, Issue
Abstract
The author points out that individuals in legal relationships can act in different legal status: 1) in the status of a natural person (human and citizen); 2) in the status of an individual entrepreneur; 3) in the status of another self-employed person. From this point of view, it is noted that the legislation of Ukraine does not properly delimit the legal status of an individual in certain relationship. An individual entrepreneur, having registered this status, does not lose the status of a natural person. Moreover, he/she can simultaneously exist in both statuses, incl. in labor, civil, tax relationships. For example, an individual entrepreneur, incl. having employees, can also work for an enterprise or for another individual entrepreneur as an employee, and his income from such work will be wages, not the income of the individual entrepreneur. This, at first glance, does not cause any doubts, just as the right of an individual entrepreneur to participate as a natural person for example in the relations of inheritance (transfer or receipt of property by inheritance). However, when it comes to the relationship of renting or buying and selling property, obtaining or granting property and money on a loan or a gift, question immediately rise: is the operation (leasing or selling) carrying out as part of business or not (traditionally, a non-bank loan or a gift of funds is called in modern Ukrainian business as a turning or irrevocable financial aid). And the legislation does not regulate the delimitation of the status of a individual as a party of the transaction. It is obviously a gap in the law, and often creates serious problems in practice. There are, for example, fiscal restrictions of rights of entrepreneurs to use fixed assets in economic activities. This is due to the lack of delimitation of property of the entrepreneur, and to the lack of mechanism for transfer of property for use in economic activities and vice versa.
Authors and Affiliations
О. О. Кравчук
Keywords
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