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Concepts and basis of liquidation of legal entities carried out activities in the field of agricultural production

Liquidation of legal entities engaged in agricultural production is one of the ways to cessation of them. The legal regime of liquidation is the legal registration of the irrevocable termination of the legal entity. Their special legal status should be taken into account during the liquidation procedure of agricultural organizations. Such organizations occupy an important place in the system of production, processing and distribution of agricultural products, and thus – in ensuring food security of the state. Therefore, the initiation of the procedure of liquidation of the studied subjects should be carried out taking into account the seasonal nature of agricultural production activities, the need to collect and sell agricultural products, etc. 
The grounds for liquidation should be understood as legal facts determined by law or the constituent document, with which the legislator connects the beginning of the liquidation procedure, ie the adoption of the relevant decision by the authorized person (authority). 
Legitimate grounds for liquidation of a legal entity are regulated by Art. 110 of the Civil code of Ukraine from which instructions it is seen that the legal entity is liquidated: at the will of its participants or the authorized body; on the basis of a court decision on the termination of a legal entity not related to its bankruptcy. The special legislation, which has defined the features of the formation, operation and termination of certain types of agricultural legal entities, has enshrined similar in content provisions. The key basis for voluntary liquidation is the decision of the participants or the body of the legal entity (because in fact the term for which the legal entity was established and the achievement of the purpose for which it was created are "absorbed" by the presence of such a decision). Instead, the grounds for compulsory liquidation are: court decision on liquidation of a legal entity due to violations committed during its creation, which cannot be eliminated, at the suit of the participant of the legal entity or the relevant public authority; by a court decision on the liquidation of a legal entity in other cases established by law – at the request of the relevant public authority.