As to the legal signs of a social enterprise.

Abstract

The article is devoted to the clarification of the signs that distinguish a social enterprise among other business entities.

The general signs inherent to any enterprise are considered. It is emphasized that some of these signs have particularities regarding social enterprises, which allows to attribute such signs to special signs and to distinguish these enterprises in a separate form.

The special signs of social enterprises, are outlined in the draft Law of Ukraine “On Social Enterprises”, registered in the Verkhovna Rada of Ukraine, are analyzed.

Specifics of the manifestation of such enterprises of general signs are specified, which is important for the further development of the special legal status of such enterprises.

According to the results of the analysis, it is concluded that the signs of a social enterprise that have a separate manifestation in relation to such enterprises are: participation in economic relations through the provision of social services, the list of which is determined by law; direct realization of economic activity in the manner established by law without the right to involve third persons in such activity; acquiring the status of a social enterprise in accordance with the special law; availability of special sources of property formation, including profit, of such enterprises; the presence of limited economic legal personality, caused by the content of the activities of these enterprises; the responsibility of social enterprises for their obligations arising from the presence of their special status; the presence of a special purpose and social performance.

The presence of such signs in an enterprise is a condition for obtaining such a status of a social one, and therefore they need to be consolidated at the legislative level. These signs can be consolidated and specified in the Law of Ukraine “On Social Enterprises”, the draft of which is being discussed since 2012.