Article describes various options of an assessment of agricultural production at calculations for a ground lease at owners of the land lots (shares) in a natural form.
The agricultural enterprise rents the land lots (shares) and property at individuals (at workers and not employees of the enterprise). According to lease contracts the rent is paid partially by nature – agricultural products. At what cost it is necessary to estimate production for calculation of its quantity at delivery in the form of a rent?
Really, the Law on a ground lease predusmatrivaet possibility of payment of a rent for the land lots both in monetary, and in a natuyoralny form.
The base document regulating rent vzaiyomootnosheniye of the parties, the lease contract is. Depending on contract provisions production assessment is made also.
So, if the ground share (share) is rented, udostoveyorenny the certificate, and the contract consists according to the standard form approved by the Order No. 5, the Decree No. 1353 orders to count volume of a natural form of a payment for rent of a ground share in monetary in an order established by Ministry.
As appears from the Resolution No. 672 adopted in response to the mentioned Decree, such recalculation is made proceeding from actual cost of the types of production defined by the contract which developed in an economy for last year.
At the same time for cases when in rent there is the land lot certified by the state act of an ownership right, or property, an order of an assessment of production which stands out on account of a rent, by the current legislation it is not defined. Therefore such order is fixed in the contract by agreement of the parties. It can be, for example, the price of the agrarian exchange at date of payment, tekuyoshchy market price or prime cost. Formulations in the contract are possible the following:
• payment of a rent is carried out (to specify types of production) at the prices developed in the market at the moment of calculation and confirmed with the reference of regional office of Commercial and industrial chamber;
• payment of a rent is made by selskoyokhozyaystvenny production at the prices which have been in writing coordinated by treaty parties.
If the order of an assessment is registered in the contract, rasschityvat the quantity of production is necessary taking into account these prices. If such order isn’t registered, rekoyomenduy to use the prices which are coordinated by treaty parties in the act of acceptance transfer of a proyoduktsiya. Can happen so that the parties won’t arrive to a consent concerning the prices for production for calculation of its quantity. Well, then dispute is solved in a judicial order.
List of documents
1. The law on a ground lease – the Law of Ukraine from 06.10.98 of No. 161-XIV About a ground lease.
2. The decree No. 1353 – the Presidential decree of Ukraine from 15.12.98 of No. 1353 About guaranteeing protection of economic interests and improvement of a social assistance of the peasants pensioners having the right to a ground share (share).
3. The resolution No. 672 – the resolution KMU from 23.04.99 of No. 672 About carrying out recalculation of volumes of natural and otrabotochny forms of a payment for rent of a ground share (share) in monetary.
4. The order No. 5 – Goskomzem Ukrainy’s order from 17.01.2000 of No. 5 About the statement of a form of the Model treaty of rent of a ground share (share).
Village BOGANOVA, head of the legal department of the Dnepropetrovsk agricultural consultative service.