Membership fees at consumer society: order of payment and legal consequences of not paying
The scientific article is devoted to the study of the legal regime and features of payment of membership fees in non-entrepreneurial societies. The specifics of the legal regulation of the payment of membership fees, concepts and types of membership fees according to the legislation of Ukraine have been analyzed. The author of the scientific work also analyzed the doctrinal approaches developed in this field of scientific research.
The author of the article analyzes the provisions on the payment of membership fees, as well as the agreement on the payment of membership fees. The specifics of paying membership fees based on the contract were determined, and the legal consequences of non-payment were analyzed.
Current civil legislation in the field of non-entrepreneurial legal entities uses a dispositive approach to the procedure for paying membership fees, in connection with which their payment can be determined in the charters of the consumer association and on the basis of an agreement on the payment of membership fees. The legal nature of the agreement on the payment of membership fees is manifested in the fact that it is a bilateral accession agreement.
The types of share contributions in consumer societies are the initial contribution, mandatory share and additional share contributions, targeted contributions. Contributions can be the following objects: money, property, property rights, land plots, contributions are not subject to taxation, but cooperative payments are taxed in accordance with dividends.
The legal consequence of non-payment of share contributions is exclusion from the consumer association. The recovery of unpaid contributions can be enforced through the use of a judicial form of protection, a similar situation with share payments, cooperative payments and dividends.
As a general rule, payment of membership fees is voluntary, however, in some cases, membership fees may be collected in a compulsory manner.