PECULIARITIES OF CREATION AND LEGAL REGULATION OF THE ACTIVITIES OF AGRICULTURAL HOLDING COMPANIES IN UKRAINE

The article analyzes the scientific and regulatory approaches to the definition of the concept of «agricultural holding», draws attention to the diversity of views on understanding the meaning of this concept. Significant legal features of agricultural holdings are singled out. They are: specific form of ownership of corporate rights; a single organizational and legal structure with appropriate goals and objectives; ownership by the parent company of a controlling stake (shares, units) of other agricultural enterprises, which provides a decisive influence on their activities; contractual association; in the case of corporate agricultural enterprises, the share of agricultural production for the previous tax (reporting) year must be equal to or exceed 75%. The normative basis of agrarian holdings activity is analyzed (in particular, norms of the Civil, Commercial, Land Codes of Ukraine, laws of Ukraine «On Holding Companies in Ukraine» (March 15, 2006), «On Joint Stock Companies» (September 17, 2008), «On State Registration of Legal Entities and Natural Persons — Entrepreneurs» (May 15, 2003). It is proved that the holding company is a public joint stock company, which owns a block of shares of other corporate enterprises, and these shares provide a decisive influence on such enterprises. Thus, the holding company completely determines and controls the economic activities of other corporate enterprises. It is emphasized that the prerequisite for running an agribusiness is the availability and ability to use agricultural land.