Підприємство як єдиний майновий комплекс в іпотечному правовідношенні

Among civil law institutions, the institution of mortgage of an enterprise as a single property complex deserves special attention. Mortgage is precisely the instrument thanks to which reliable means of legal regulation and protection of the interests of participants in mortgage legal relations in Ukraine are formed. The Civil Code of Ukraine for the first time considers an enterprise as a single property complex for carrying out entrepreneurial activity. Attention is also paid to the enterprise as a single property complex as a separate type of pledge - mortgage, which is a pledge of real estate that remains in the possession of the pledgor or a third party. The article is devoted to the peculiarities of civil law regulation of an enterprise as a single property complex in a mortgage legal relationship. The author’s definition of an enterprise as a single property complex is given. The emphasis is on the fact that an enterprise as a single property complex is always property with characteristic features and unique individuality. Four meanings of the term “property” are formed: the classical, most extensive interpretation of this concept; things and property rights; things and property rights; exclusively things. Amendments to the Law of Ukraine “On Mortgage” are proposed, which would concern an expanded list of objects that cannot be the subject of mortgage legal relations. The group of elements of an enterprise as a single property complex, such as fixed and current assets, products, equipment, inventory, is studied, in particular, the definition of the concept of “fixed assets” is given, the classification of “fixed assets” into certain groups is carried out - fixed assets and other non-current tangible assets, the concept of “current assets” is analyzed. The term “current assets” is not used at all in the Civil Code of Ukraine. Civil law regulation of an enterprise as a single property complex in a mortgage legal relationship requires research and legislative regulation in full. All this gives rise to a number of contradictions in practice. In this regard, conclusions and proposals for improving national legislation are formulated.