Details about the activities of individual entrepreneurs. The concept and signs of entrepreneurial activity. Legal status of an individual entrepreneur. Features of the bankruptcy of an individual entrepreneur Content of the legal status SP

According to statistics, individual entrepreneurship (hereinafter referred to as IP) is the most common form of doing business. Less than half of new businessmen decide to register a legal entity. What is the reason for this trend?

On the question of the legal status individual entrepreneur professional human rights activists decided to answer. Experts briefly described the status of individual entrepreneurs, highlighted the main advantages of the form economic activity and also focused on specific risks.

Comprehensive legal liability of an individual entrepreneur

Analysts consider the low legal literacy of people to be a serious problem for domestic business. If you believe the results of virtual Internet surveys, then more than 70% of all users recognize IP as the safest form commercial activities. Lawyers, on the other hand, take the opposite view.

Behind the apparent simplicity lies the full legal responsibility of an individual entrepreneur.

The differences lie in the peculiarities of the status of an entrepreneur. According to the Civil Code of the Russian Federation, a citizen who has registered as an individual entrepreneur remains an individual. This means that liability under business contracts extends to all of his property. If, during the bankruptcy of an enterprise, foreclosure is levied on the authorized capital and property on the balance sheet of a legal entity, then in the event of the insolvency of the entrepreneur, the requirements will cover absolutely everything. As a result of an unfortunate mistake, a businessman risks losing:

• real estate, with the exception of the only residential premises;
• personal transport;
• valuable papers;
• luxury items;
• household appliances;
• family savings.

The list of losses is limited to only a small list of valuables described in Article 446 of the Code of Civil Procedure of the Russian Federation. Liability cannot be limited. Perhaps the only way to protect financial well-being family is the conclusion of a marriage contract. However, in this case, there will be no 100% guarantees.

Advantages of the legal status of an individual entrepreneur

What attracts start-up entrepreneurs to individual entrepreneurship? Pros this decision, no doubt a lot. Among them:

1. 1. Ease of registration

Read also: Calculation of fixed IP contributions in 2019-2020 and earlier

Opening an IP takes only 3 days (changes in 2016). Preparation of a set of documents includes:

1. 1. • filling out a unified application form P21001;
      • a photocopy of an identity document (passport);
      • payment of state duty.

The amount of the fee has not changed and is only 800 rubles. Experts point out that even underage citizens can engage in independent economic activity. The age limit here is reduced to 16 years. The condition for registering young people as entrepreneurs is the consent of their legal representatives or emancipation. No written decision is required. With a personal appeal to the tax authority, an entrepreneur can avoid spending on notarization.

1. 1. Accounting and taxation

Persons registered in the status of individual entrepreneurs may refuse to maintain cumbersome records. This indulgence is dictated by the patronizing policy of the state. Businessmen have the right to independently fill out reports and calculate payments, while organizations are forced to involve a certified specialist in cooperation. In matters of choosing a tax regime, individual entrepreneurs have great rights. They are free to apply the USN, the patent system, or the DOS.

1. 1. Income management

Legal entities are required to report on each transaction with received funds. The founders are responsible for the distribution of profits. At the same time, dividends are subject to personal income tax. Entrepreneurs, on the other hand, are recognized as the owners of all income. They can spend the money received on the account or at the cash desk, without restrictions. No additional contributions to the state are required.

1. 1. Labor Relations

Entrepreneurs have the right to hire any number of employees. The only condition for drawing up contracts is registration with extra-budgetary funds as an employer. We also draw the attention of novice merchants that the law does not oblige individual entrepreneurs to open a current account and use a seal. You can accept money using CCP, BSO. Moreover, the amount of administrative fines applied to entrepreneurs for violations is an order of magnitude lower. Closing an IP is easier than a legal entity.

The legal status of an individual entrepreneur is obtained by citizens who have passed the registration process with state authorities in order to obtain permission to engage in entrepreneurial activities.

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If the registration process has not been carried out, the activity of the IP is considered illegal and is a criminal offense. An individual must have a constant source of income.

The status of an individual entrepreneur can be equated to the status of a legal entity. An individual entrepreneur can have his own, current or other bank account, trademark, sign contracts, hire employees.

IP can be persons who have reached the age of majority and older. The future entrepreneur needs to get acquainted in detail with the activity that he plans to engage in and the requirements necessary for its implementation.

The status of an individual entrepreneur has its own contradictions. Despite the fact that the IP takes part in economic activity, it does not form an economic entity.

Signs of entrepreneurial activity

Independence

Autonomy can be of two types:

1. property- is based on the fact that the entrepreneur owns his property and disposes of it in the process of working activity at his own discretion.
2. Organizational- implies the adoption by the entrepreneur of independent decisions regarding his work. This type of independence begins to operate from the moment of the decision to carry out a certain activity, until the receipt of income from its successful implementation. The entrepreneur does not report to anyone, and all responsibility also lies with him.

Property liability - is that all the property that is at the disposal of the entrepreneur is under constant risk.

Systematic - for the implementation entrepreneurial activity takes a certain amount of time. Certain criteria for systematicity have not been established by the state.

As the main criteria for qualifying activities as entrepreneurial, it is customary to use:

1. The amount of income received.
2. The number of times a profit is made in a given period of time.
3. Part of the profit received for the implementation of entrepreneurial activities in total amount entrepreneur's income.

Formality

Before starting a business, you must first go through a special registration of the company and individual. Only then can your activity be considered legal.

Regular profit

This is the main goal of any business activity. If the activity, for some reason, does not make a profit, but seeks to generate income, it is called entrepreneurial.

Risk

Entrepreneurs constantly lie in wait for various kinds of risks: economic, organizational, and so on. There are types of risks that an entrepreneur can keep under his control, other types cannot be influenced in any way. In order to make the situation less uncertain, entrepreneurs prefer to insure their business. Careful consideration of each move will help to avoid risk.

Professionalism

This feature is determined by the experience of the entrepreneur, special education, as well as theoretical and practical knowledge. Professionalism is especially important if a license is required for permission to engage in entrepreneurial activity.

Constant search for resources

Necessary for your business to develop and prosper.

Business resources can be:

• financial capital;
• new equipment;
• necessary raw materials;
• modern technologies;
• the premises in which business activities are carried out;
• wage-earners;
• clients;
• business partners;

Stagnation in entrepreneurial activity is fraught with the fact that the entrepreneur will not only cease to receive any profit, but will also remain at a loss.

Rights and benefits

1. The most important right that an individual entrepreneur has is a business permit.
2. There is no division of property into that which takes part in economic activity and does not accept, which in turn has both positive sides(for example, the ability to use personal transport in work), and negative ones. The negative aspects include the fact that in the event of a lack of funds necessary for settling with creditors, your property will be confiscated.
3. Individual entrepreneurs are exempted from the obligation to keep accounting records, unless the IP organization maintains a simplified taxation system. In this case, accounting for income and expenses is carried out in accordance with the procedure established by law.
4. There are certain benefits for organizations and individual entrepreneurs leading a simplified taxation system, as well as those included in the list of areas of activity that are subject to preferential categories.
5. For individual entrepreneurs, the opportunity is available to pay a smaller amount of simplified tax on insurance premiums, reduce the tax paid to various funds (pension, social insurance and so on) and receiving temporary disability benefits.
6. Individual entrepreneurs can defer the payment of taxes and fees or pay them in installments. Such privileges are granted if financial position the entrepreneur does not allow the payment to be made within the stipulated period, but there is every reason that this situation will change in the period specified in the deferral better side and all payments will be made. At least one of the required grounds must be met in order to receive a deferment.
7. Possibility to use the right of VAT exemption. In addition, when an entrepreneur provides certain services, he is paid VAT benefits.
8. An entrepreneur can take measures to reduce work-related injuries for his employees at the expense of insurance premiums.
9. An individual entrepreneur is entitled to receive subsidies and subsidies. Employment agencies provide financial assistance to those who decide to do business, but do not have the funds for this, due to the lack of a permanent job. An entrepreneur can receive the same amount for creating jobs. There are also programs aimed at supporting entrepreneurs.

Responsibilities and Restrictions

1. An individual entrepreneur constantly risks all his property, with the exception of the one that cannot be recovered.
2. Individual entrepreneurs are prohibited from retailing alcoholic beverages.
3. Not all influential companies are willing to cooperate with individual entrepreneurs.
4. An individual entrepreneur is not entitled to leave any records in work book your hired worker. Registration procedure employment contracts is quite complex and troublesome.
5. An individual entrepreneur is obliged to pay fiscal payments to the FIU.
6. If the IP maintains the usual taxation system, then losses incurred in previous years cannot be taken into account in the calculation of personal income tax.
7. It is problematic to decide on whom to register a business if several entrepreneurs are at the head at once.
8. There is no possibility to hide or change the full name. During registration.
9. IP acts as insurance agent their employees, and undertakes to pay instead of them to budgetary funds.
10. An individual entrepreneur is obliged to pay taxes in a timely manner.

Advantages and disadvantages

Advantages:

1. An individual entrepreneur has more rights than ordinary citizens.
2. The right to conduct commercial activities.
3. Individual entrepreneurs may not pay taxes on personal income.
4. A small amount of required documents, the minimum cost of registering IP status.
5. Individual entrepreneurs pay minimal fines, unlike legal entities.
6. Personal stamp and bank account are optional.
7. An individual entrepreneur decides for himself how he will dispose of the income that the business brings, there is no need to wait for the distribution of profits.
8. The entrepreneur and his relatives have the right to use all property, without dividing it into private and commercial.
9. Entrepreneurial activity is easily compatible with any other profitable activity.

Flaws:

1. In the work of an individual entrepreneur, there is a very big risk, if the entrepreneurial activity is not successful, the businessman runs the risk of saying goodbye to all his property.
2. Taxes must be paid on time.
3. If there are employees subordinate to the entrepreneur, he assumes the duties of their insurance agent.
4. An individual entrepreneur undertakes to pay a fiscal contribution to the Pension Fund of the Russian Federation even if he did not show actual activity in the period indicated in the report.
5. For individual entrepreneurs, there are restrictions on the implementation of certain types of activities.
6. Business partners prefer cooperation with legal entities rather than with individual entrepreneurs.
7. In the case of a divorce process, all the property of the IP is divided between the husband and wife in half. An exception is cases when the division of property is carried out in accordance with the terms of the marriage contract.

Grounds for termination of activity

An individual entrepreneur can stop his entrepreneurial activity when he wants to.

Often this is due to:

• the decision of the IP to terminate its activities;
• IP death;
• ruin of an individual entrepreneur;
• a court decision to ban an individual entrepreneur for a certain period of time to carry out its activities;
• forcibly, by a court decision;

Thus, we can conclude that becoming a sole trader is desirable only if you have good logical thinking and are able to think carefully about your activities.

IP work- this is a constant risk, you have to rely only on yourself and luck. But, despite this, there are many positive aspects that are available only to an individual entrepreneur and, of course, are aimed at his benefit.

Article 23 of the Civil Code determines that any citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur. The head of a peasant (farm) economy is recognized as an entrepreneur from the moment of state registration of the peasant (farm) economy. Within the territory of Russian Federation entrepreneurial activities without forming a legal entity may also be carried out by foreigners and stateless persons.

A person who has reached the age of 18 (who has become fully capable) can engage in entrepreneurial activities. However, persons over the age of 16 can be recognized as fully capable with the consent of their parents or by a court decision (emancipation) and engage in entrepreneurial activities without waiting for the age of majority.

It is forbidden to engage in such activities to persons deprived of this right by a court decision, state and municipal employees, incapacitated.

In accordance with article 11 of part 1 of the Tax Code of the Russian Federation, individual entrepreneurs are individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as heads of peasant (farmer) households. At the same time, individuals who, in violation of the requirements of the law, have not registered as individual entrepreneurs and conduct entrepreneurial activities, will be considered individual entrepreneurs in tax legal relations, i.e. they are not entitled to refer to the fact that they are not registered as an individual entrepreneur in the event of disputes with the tax authorities.

The status of an individual entrepreneur is dual. On the one hand, the entrepreneur is subject to the rules governing legal status citizen (individual). On the other hand, doing business brings an individual entrepreneur closer in status to a legal entity. So, for entrepreneurial activities of citizens carried out without forming a legal entity, the norms of the Civil Code, which regulate the activities of legal entities that are commercial organizations, are accordingly applied, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

However, in general, the differences between legal entities and individual entrepreneurs are significant, especially in terms of property. Since an individual entrepreneur is a natural person, all property belongs to him personally and, when conducting entrepreneurial activities, is not divided in the legislation into home property and business property. Accordingly, no one can ask the individual entrepreneur where he got the equipment on which he works. But at the same time, if the founders of an LLC are liable for the debts of their organization only in the amount of their share in the authorized capital, then the individual entrepreneur is liable for entrepreneurial debts with all his property (except for a short list of property that cannot be levied).

In tax legislation, the difference between organizations and individual entrepreneurs is even more significant. Despite the fact that organizations and individual entrepreneurs have general taxes (STS, UTII, UAT, MET, VAT, etc.), the individual entrepreneur pays part of the taxes as an ordinary individual and does not have, for example, corporate income tax (individuals pay tax on income of individuals), tax on property of organizations (individuals pay tax on property of individuals, and only on real estate), IP transport tax is also paid as individuals, according to those sent from tax office notifications. Also, individual entrepreneurs have a special tax regime that only individual entrepreneurs can use - the patent taxation system (PSN).

Because Since an individual entrepreneur has all his personal property, then he does not have a problem how to put money "in his pocket". Unlike a commercial organization, where in order to receive money from an established organization, the founders need to distribute profits and pay personal income tax on dividends, an individual entrepreneur has all the money earned already and when shifting entrepreneurial revenue into his pocket, he does not have to pay additional taxes, except for already paid to them as individual entrepreneurs from business income.

The status of an individual entrepreneur is determined at the legislative level in accordance with the form of management. He gives the individual entrepreneur rights and obligations that must be adhered to without fail. Every businessman should know about this parameter.

Status determination

Starting economic activity, subjects inevitably face a choice: to give preference to one or another organizational and legal form of business processes. To do right choice and to take the most advantageous position in the way of doing business, it is necessary to carefully consider all the positive and negative points characteristic of the existing organizational and legal forms.

The civil law status of an individual entrepreneur is defined in two ways, since the considered form of implementation business transactions includes features belonging to different individuals. We are talking about both individuals and business entities of a legal entity.

There are a number of documents that determine the position of the IP. In accordance with the Civil Code of the Russian Federation, it is possible to identify a list of entities related to individuals and engaged in entrepreneurial activities. Individual entrepreneurs include citizens who carry out entrepreneurial activities, while creating a legal entity is not required. After reviewing the Civil Code of the Russian Federation, it becomes clear that in legislative order Individual entrepreneurs are not included in the composition of legal entities. However, it is wrong to rank them as individuals.

The most correct option in determining the legal status of an individual entrepreneur is to classify him as a separate group of individuals who are not classified as legal entities. But in connection with the conduct of economic activities for commercial purposes, they are endowed with specific powers that apply to the sphere of entrepreneurship. Outside this area, individual entrepreneurs are ordinary citizens of the state with the status of an individual.

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Specific Features

The legal status of an individual entrepreneur, from a legal point of view, is determined by the peculiarities of origin. An individual entrepreneur is recognized as a participant in economic processes, as he carries out activities of an entrepreneurial nature. The formation of a business entity as such is not carried out.

This duality determines the rights that accompany obtaining IP status, especially the right to receive commercial benefits.

Individual entrepreneurs can only engage in a limited list of activities. It is determined by the relevant state authorities and excludes, for example, the possibility of selling alcoholic beverages or selling services related to security activities.

Therefore, each business entity needs to carefully read the list of prohibited types of manipulations, which imply the need to open a limited liability company, before the IP registration procedure. There are restrictions related to the tax policy pursued by the state government, therefore, a thorough check of the actual activity of the subject is carried out.

Obtaining the status of an individual entrepreneur does not mean that the property belonging to the subject will be divided into categories (participating in entrepreneurship and not). In this situation, both pluses and minuses can be identified. For example, it is possible to use a previously acquired item of property for the purpose of making a profit in the course of a commercial activity.

However, the negative side is that all property can be seized if the individual entrepreneur has unfulfilled obligations to creditors.

In this case, the property of the IP will be transferred as a payment of debt, while no records are kept of property that was or was not involved in the process of activity.

Among the obligations of an individual entrepreneur, they highlight the need to make timely payment of tax payments, the amount of which is calculated according to the form. It should be borne in mind that mandatory payments include amounts sent to Pension Fund. In many regions of Russia, individual entrepreneurs have a special position, which is reinforced by the support of representatives of local government. This manifests itself in the form of benefits provided for by law. Such measures are carried out by the state for the development of small businesses.

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Positive sides

After the documents confirming the status of an individual entrepreneur are drawn up, the entrepreneur has special rights and obligations. The most important right is that an individual entrepreneur has the opportunity to carry out activities for the purpose of making a profit.

An individual entrepreneur with a civil law status is exempted from the obligation to make tax payments (they are charged on the amount of income received by individuals). To register a legal status, a number of necessary documents are collected, their number is minimal. The costs associated with the relevant registration are somewhat less than for other forms of law.

For individual entrepreneurs, fines are provided for violation of the provisions defined at the legislative level. However, their size is significantly less than the amount of fines that legal entities have to pay. When creating an IP, each business entity needs to issue an account with which non-cash transactions will be carried out.

Legal entities have the opportunity to dispose of profits at their discretion. Unlike individual entrepreneurs, persons registered as a limited liability company must wait until the distribution of profits in order to take advantage of the results of the activity.

The advantage of the status of an individual entrepreneur is that he has the right to use his property in a simplified manner. An individual acting as an entrepreneur and his family have the right to use all property without restrictions, even if it is involved in the implementation of commercial activities. This provision is valid until the loss of the status of an individual entrepreneur occurs.

Individual entrepreneurs have the ability to perform combined activities related to entrepreneurship, other types of non-commercial activities.

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Legal status

Legal status - a set of initial, inalienable rights and duties of a person, as well as powers recognized by the Constitution or laws government agencies and officials, directly assigned to certain subjects of law; this is the position of its subjects established by the rules of law, the totality of their rights and obligations.

The legal status includes:

• • legal personality (in turn, including the legal capacity, legal capacity and delinquency of the subject);
  • statutory rights and obligations;
  • guarantees of established rights;
  • responsibility of the subject for non-fulfillment of duties.

Legal status of an individual entrepreneur has a dual nature, therefore, the norms of the legislation distributed by

1. 1. for individuals, and
   2. on business entities.

Entrepreneurial activity of a citizen - special case entrepreneurial activity in general, included in the subject of civil law regulation and referred to the jurisdiction of civil legislation (paragraph 3, clause 1, article 2 of the Civil Code), and the right to exercise it is one of the elements of the content of a citizen's legal capacity (article 18 of the Civil Code).

Entrepreneurial law and legal capacity for a citizen arise simultaneously: the right to entrepreneurial activity can only be exercised by him independently, and therefore there are no cases when the capabilities of a legally capable, but not yet capable citizen would be "supplemented" by the capabilities of his legally capable legal representatives.

Free to engage in entrepreneurial activity

1. 1. citizens (and Foreign citizens and stateless persons) who have reached the age of 18, as well as
   2. 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.

Business Prohibitions

For certain categories 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" is not allowed state registration an individual as an individual entrepreneur, if:

1. 1. his state registration as such has not expired;
   2. 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;
   3. has not expired for which this person by a court decision, he was deprived of the right to engage in entrepreneurial activity.

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), in the event that 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 integrity 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 forming a legal entity are subject to the rules of the civil code that 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 (Article 23 of the Civil Code of the Russian Federation).

Features of the legal status of an individual entrepreneur (IP):

1) IP rights and benefits:

1. 1. the ability to carry out any business activity that is not prohibited by law, which allows you to make a profit;
   2. in many legal relations, an individual entrepreneur acts on the basis of legal norms for individuals (for example, if he uses vehicles that are issued to him, then he also pays the transport tax as an individual);
   3. protection of the rights of individual entrepreneurs as a business entity is carried out in Arbitration courts(disputes arising from civil law relations of an entrepreneur as a citizen are subject to consideration in courts of general jurisdiction);
   4. in the field of taxation, an individual entrepreneur is exempt from paying personal income tax, which is mandatory for all citizens of the Russian Federation from most types of income received;
   5. the organizational and legal form of an individual entrepreneur allows him to independently manage all the income received in the course of entrepreneurial activity;
   6. simplified the regime for the use of property that an individual entrepreneur can use both for commercial purposes and for his own needs (however, in the event of bankruptcy of an individual entrepreneur, everything that belongs to the entrepreneur is included in the bankruptcy estate, regardless of the purpose for which this or that property was used);
   7. An individual entrepreneur has the right, but is not obliged, to have a personal seal and a bank account;
   8. IP has the right to use the labor of employees;
   9. the legislation does not restrict the right of an individual entrepreneur to work for hire (with the exception of certain positions), to be a founder of legal entities, a founder or a participant public organizations, enter into various legal relations as an individual.

2) Duties and restrictions of the IP:

1. 1. for the payment of mandatory tax payments, fees and contributions to off-budget funds;
   2. submit the established reporting forms provided for business entities;
   3. when using hired personnel, perform the duties of a tax agent for the transfer of mandatory payments from the income of individuals.
   4. IP cannot be accepted into the state civil or other service;
   5. a certain list of activities is legally established, the implementation of which is closed to individual entrepreneurs.
   6. individual entrepreneur is liable for his obligations with all the property belonging to him by right of ownership;
   7. An individual entrepreneur is not entitled, without the consent of a spouse, to dispose of real estate that was acquired during marriage, including if this real estate is used solely for the purpose of carrying out entrepreneurial activities (unless otherwise specified in the marriage contract).

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.

State registration of individual entrepreneurs (hereinafter referred to as citizen-entrepreneurs) and peasant (farmer) households is carried out by the authorized federal executive body (Federal Tax Service of the Ministry of Finance of Russia (FTS of Russia) and its territorial bodies - see paragraph 2, clause 1 of the Regulations on the Federal Tax service).

Grounds for termination by a citizen of activity as an individual entrepreneur:

• 1. his personal decision;
  2. death;
  3. a court decision on declaring him insolvent (bankrupt) or forcibly terminating his entrepreneurial activity;
  4. a court verdict that has entered into force, by which he was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period;
  5. cancellation of a document confirming his right to temporarily or permanently reside in the Russian Federation, or the expiration of such document.

State registration becomes invalid from the moment the relevant entry is made in the Unified State Register individual entrepreneurs or from another moment (for example, death, a court decision on declaring a citizen-entrepreneur bankrupt or on the forced termination of his entrepreneurial activity, the entry into force of a court verdict).