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Rules for the sale of veterinary drugs. License for veterinary pharmaceutical activities

"Trade: accounting and taxation", 2013, N 3

Pharmaceutical activity is included in the list of types of business activities subject to licensing (clause 47, clause 1, article 12 of the Law on Licensing Certain Types of Activities<1>). In the article we will give justifications why retail sales medicines for veterinary use is subject to licensing, explain which products sold in pet stores can be recognized as medicinal, and also determine the licensing requirements that a retailer must comply with veterinary drugs.

<1>Federal Law of 04.05.2011 N 99-FZ.

On the provision and maintenance of people are various animals that are not agricultural and are not used to obtain products - the so-called unproductive animals. These include cats, dogs, ornamental and songbirds, horses, rodents, amphibians, aquarium fish and others. At present, a whole industry has been created for the production of goods for these types of animals. However, in relation to this segment of the market, the legislative and regulatory framework has not been adequately formed. In the current situation, manufacturers and sellers of pet products are forced to produce and sell these products, focusing on the requirements of other industries. This leads to an increase in the cost of products, and also limits the possibilities for its promotion and sale. Entering a pet store and asking the seller for a particular drug for veterinary use (vitamin supplements for animals, ear drops, antihistamines, etc.), the consumer does not even think about the difficulties that the presence of these goods on the store counter for its owner is associated with .

In turn, the head of the organization (individual entrepreneur), in order to increase the turnover and, accordingly, the profit of the company, often violates the requirements of the legislation on circulation medicines and sells products for veterinary use in a pet store without the required license or in violation of veterinary requirements. What consequences this can lead to, read the article.

When is a license required?

The definition of pharmaceutical activity is given in paragraph 33 of Art. 4 of the Law on the Circulation of Medicines<2>. According to this norm, activities that include wholesale trade in medicines, their storage, transportation and (or) retail trade in medicines, their dispensing, storage, transportation, and manufacture of medicines are recognized as pharmaceutical.

<2>Federal Law No. 61-FZ of April 12, 2010.

The list of work performed, services rendered that make up pharmaceutical activities is given in Appendixes I and II to the Regulations on Licensing Pharmaceutical Activities, approved by Decree of the Government of the Russian Federation of December 22, 2011 N 1081 (hereinafter referred to as the Regulations). In particular, pharmaceutical activities in the field of circulation of medicines for veterinary use include the following works and services:

  • wholesale trade in medicines;
  • storage of medicines;
  • storage of medicines;
  • transportation of medicines;
  • transportation of medicines;
  • retail sale of medicines;
  • dispensing of medicines;
  • manufacturing of medicines.

Under medicines in accordance with paragraph 1 of Art. 4 of the Law on the Circulation of Medicinal Products means, among other things, substances or combinations thereof that come into contact with the animal body, penetrate into organs, tissues of the animal body, used for prophylaxis, diagnostics (with the exception of substances or combinations thereof that do not come into contact with the animal body), disease treatment and rehabilitation. At the same time, the term "drugs" includes two concepts at once: pharmaceutical substances and drugs. Pharmaceutical substances are medicinal products in the form of active substances of biological, biotechnological, mineral or chemical origin, possessing pharmacological activity, intended for the production, manufacture of medicinal products and determining their effectiveness. For obvious reasons, this article will focus only on the circulation (retail sale) of veterinary medicinal products.

According to Art. 52 of the Law on the Circulation of Medicines, pharmaceutical activities are carried out by organizations wholesale trade medicines, pharmacy organizations, veterinary pharmacy organizations, individual entrepreneurs licensed for pharmaceutical activities, medical organizations licensed for pharmaceutical activities, and their separate divisions located in rural settlements in which there are no pharmacy organizations, and veterinary organizations licensed for pharmaceutical activities.

Licensing of retail trade in medicinal products intended for animals, by virtue of the Order of the Rosselkhoznadzor dated 19.04.2012 N 191 "On licensing pharmaceutical activities", is carried out by territorial departments Federal Service for veterinary and phytosanitary supervision. The procedure for licensing pharmaceutical activities carried out by legal entities and individual entrepreneurs, including wholesale and retail trade in medicines and the manufacture of medicines, is determined by the Regulations.

In accordance with paragraph 4 of Art. 55 of the Law on the Circulation of Medicines, medicinal products for veterinary use are subject to dispensing by veterinary pharmacy organizations, veterinary organizations, individual entrepreneurs licensed for pharmaceutical activities. The rules for dispensing medicinal products for veterinary use are approved by the authorized federal body executive power.

Rules for the state registration of medicinal products for animals and feed additives, approved by the Order of the Ministry of Agriculture of Russia dated April 1, 2005 N 48, establish a unified procedure for state registration of domestic and foreign medicines for animals. Information about a registered medicinal product for animals is subject to entry into the State Register of Animal Medicines and Feed Additives.

It follows from the totality of these norms that the retail sale of medicinal products intended for the treatment of animals is a pharmaceutical activity and is subject to mandatory licensing. What are the consequences of non-compliance with this requirement, we will describe below.

Retail sales of medicinal products for veterinary use without a special permit (license)

This is the most common violation detected by inspectors of the territorial departments of the Rosselkhoznadzor in the course of monitoring compliance with the requirements of veterinary legislation. That is, organizations (individual entrepreneurs) engaged in the retail sale of goods for animals often also sell products related to medicinal products in their stores, which is strictly prohibited.

The inspectors, having identified this violation, bring organizations (IEs) to administrative responsibility under Part 2 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation (see, for example, the Decision of the Arbitration Court of the Sverdlovsk Region dated January 29, 2013 N A60-48335 / 2012 - the sale of the drug "Celandine anthelmintic" was revealed, Decision of the Arbitration Court Amur region dated 01/28/2013 N A04-141 / 2013 - sale of preparations "Fosprenil" - injection solution, "Deliks" - drops for kittens, etc., as well as Decisions of the Primorsky Territory Arbitration Court dated 02/13/2013 N A51-216 / 2013, Arbitration Court of the Nizhny Novgorod Region dated February 14, 2012 N A43-41340 / 2011).

For reference. Carrying out entrepreneurial activities without a license, if such a license is required, entails the imposition of an administrative fine on officials<3>from 4 to 5 thousand rubles, for legal entities - from 40 to 50 thousand rubles. In both cases, veterinary drugs can be confiscated (part 2 of article 14.1 of the Code of Administrative Offenses of the Russian Federation).

<3>In accordance with Art. 2.4 of the Code of Administrative Offenses of the Russian Federation, if for individual entrepreneurs who have committed administrative offenses, the article of the Code does not establish a special measure of responsibility, they bear administrative responsibility as officials.

As noted by the judges, this case significant threat to protected public relations is not in the occurrence of any material consequences of the offense, but in the contemptuous attitude of the offender to the performance of his public obligations in the field of compliance with licensing requirements for the sale of medicinal products for veterinary use.

Moreover, as practice shows, it is necessary to be afraid of officials not only from the Office of Rosselkhoznadzor, but also from the territorial department of the Office of the Service for Supervision in the Sphere of Consumer Rights Protection and Human Welfare (see, for example, the Decision of the Arbitration Court of St. Petersburg and Leningrad region dated 12.02.2013 N A56-78842 / 2012 - during the control measures, they revealed the fact of the sale of the medicinal product for veterinary use "Drontal for dogs" (anthelmintic) in the absence of the necessary license), the bodies of the Ministry of Internal Affairs and the Prosecutor's Office of the Russian Federation (Decision of the Arbitration Court of the Vologda Region dated 02/12/2013 N A13-73 / 2013 - sale of tablets for cats "Stop-Intim", Decision of the Arbitration Court of the Stavropol Territory dated 02/15/2013 N A63-17880 / 2012 - sale of insectoascaricidal drops "Bars", etc.).

What drugs are medicinal and, accordingly, are prohibited for sale without the necessary license? To date, sellers should be guided by the list of drugs contained in the State Register of Medicinal Products for Veterinary Use (posted on the official website of Rosselkhoznadzor (fsvps.ru) in the Irena drug and feed additive registration system (https://irena.vetrf. ru)). That is, if the name of the drug is contained in the specified register, it is among the drugs, respectively, its sale without a special license is prohibited.

It is interesting. Some of the products for pets offered for sale in pet stores are, in fact, not medicines, such as shampoos, hygienic lotions. At the same time, in the course of control procedures, the regulatory authorities insist that during their implementation, sellers must comply with all the necessary requirements established for the sale of medicinal products (see, for example, the Decision of the Arbitration Court of the Republic of Tatarstan dated 03.12.2012 N A65-24262 / 2012: an individual entrepreneur was brought to administrative responsibility, including for the sale of an ear cleaning lotion for dogs and cats, which includes Chemical substance dimethyl sulfoxide, which is a drug).

The Technical Committee for Standardization "Products and Services for Non-Productive Animals", established by the Union of Zoobusiness Enterprises, is currently working on the development of national standards in the field of circulation of goods for animals. It is planned that the first of them - "Feed and feed additives for non-productive animals. Terms and definitions" (GOST R 54954-2012) will come into force for voluntary use as early as 03/01/2013.

The task of the technical committee is to develop a clear framework in this area: separation of agricultural and domestic animals (or productive from unproductive), separation of requirements for products and services for them; development of concepts for products intended for non-productive animals, in order to subsequently receive codes in the All-Russian Classifier. This, in turn, will help to distinguish between medicinal and non-medicinal products for animals. The next achievement of the technical committee, which is of interest to pet business enterprises, is GOST R 54952-2012 approved by Rosstandart "Zoohygienic and zoocosmetic products for unproductive animals. Terms and definitions" (currently the document has not entered into force), which provides terms and definitions , in particular:

  • zoohygienic products. These are drugs or preparations made industrial way according to an approved formulation, intended for carrying out hygiene procedures by applying with or without auxiliary means to various parts of the body of an unproductive animal with a single or main goal their purification, protection general condition health and (or) maintaining health in a physiologically normal condition, for special care of animals taking into account physiological features and conditions of detention, as well as for the hygienic treatment of household items and places where unproductive animals are kept. The form of release of zoohygienic products can be liquid, solid, powder, in the form of a spray, etc.;
  • zoocosmetics. These are preparations or products manufactured industrially according to an approved recipe, intended for cosmetic procedures with the aim of improving or changing appearance, correction of the body odor of the animal in accordance with the specific breed requirements.

Other draft standards are also posted on the official website of the technical committee (http://tk.spzoo.ru). The Technical Committee asks all interested parties to be as active as possible in discussing these projects, and send suggestions, additions and comments to the developer's postal address or to his e-mail.

Sale of unregistered medicinal products for veterinary use

Even if a trade organization has the right to sell medicinal products for veterinary use (has the appropriate license), sanctions can still be applied to it. for example, during one of the inspections, the inspector of the Rosselkhoznadzor Department revealed that the organization sells an unregistered medicinal product for veterinary use: according to an extract from the registration system for medicines and feed additives "Irena", the vitamin complex "Farmavit Neo K-C"for cats over 8 years old (form of release - 60 tablets of 0.5 g) was not registered in the registry (Decision of the Primorsky Territory Arbitration Court dated February 13, 2013 N A51-216 / 2013).

Sale of medicines through a trade facility not named in the license

An organization (individual entrepreneur) can also be held liable if it (he) has the right to carry out pharmaceutical activities in the field of retail trade in medicinal products intended for animals (there is a license), but the licensed type of activity is carried out at an address not specified in licenses (for example, the address of the store has changed, a new point of sale has opened).

So, according to paragraph 1 of Art. 18 of the Law on Licensing Certain Types of Activities, a license is subject to re-issuance in cases of change, including the addresses of places where a legal entity or an individual entrepreneur carries out a licensed type of activity. According to paragraph 2 of the said article, until the license is reissued, the licensee has the right to carry out the licensed type of activity, with the exception of its implementation at an address not specified in the license. Having identified such a violation, the regulatory authorities may bring the trading organization (IE) to administrative responsibility under Part 3 of Art. 14.1 of the Administrative Code of the Russian Federation (see, for example, Decisions of the Arbitration Court of the Republic of Mordovia of February 15, 2013 N A39-4974 / 2012, the Arbitration Court of the Chelyabinsk Region of February 12, 2013 N A76-23685 / 2012).

For reference. Carrying out entrepreneurial activity in violation of the conditions stipulated by the license entails a warning or the imposition of an administrative fine on officials from 3 to 4 thousand rubles; for legal entities - from 30 to 40 thousand rubles. (part 3 of article 14.1 of the Code of Administrative Offenses of the Russian Federation).

Sale of medicines in violation of the conditions stipulated by the license

As arbitration practice shows, it is not enough just to have a license to carry out pharmaceutical activities. Organizations (IP) that sell pet products and decide to sell medicinal products for veterinary use in their store along the way must also comply with a number of requirements established by Russian legislation and other regulatory legal acts.

Requirement to have higher or special education

In accordance with paragraphs. "i", "k", "l", "m" clause 5 of the Regulations for the implementation of pharmaceutical activities in the field of circulation of medicinal products for veterinary use, the following persons must have a higher or secondary pharmaceutical or higher or secondary veterinary education, a specialist certificate:

  • head of an organization whose activities are directly related to the wholesale trade in medicines, their storage, transportation and (or) retail trade in medicines, their dispensing, storage, transportation and manufacture (except medical organizations), to carry out pharmaceutical activities in the field of circulation of medicinal products for veterinary use. The head of an organization engaged in pharmaceutical activities is subject to one more requirement - his work experience in the specialty must be at least 3 years;
  • an individual entrepreneur to carry out pharmaceutical activities in the field of circulation of medicines for veterinary use;
  • employees who have concluded employment contracts with the licensee, whose activities are directly related to the wholesale trade in medicines, their storage and (or) retail trade in medicines, their dispensing, storage and manufacture.

The qualifications of specialists with a pharmaceutical or veterinary education must be upgraded at least once every 5 years.

On the website of the Federal Service for Veterinary and Phytosanitary Supervision (Rosselkhoznadzor), in the "Frequently Asked Questions" tab, a question from the organization is given: is it necessary for the head of an LLC to have a higher or secondary pharmaceutical education and work experience in the specialty for at least 3 years to obtain a license to carry out pharmaceutical activities in the field of retail trade in veterinary drugs?

In response to this question, it is noted that compliance with these requirements is necessary only if the activities of the head are directly related to retail trade. If he carries out only coordination and control over the activities of the employees of the organization, whose activities are just the same directly associated with the retail trade in medicines, their dispensing, storage, transportation, requirements for education, work experience and qualifications apply only to employees of the organization. Refusal to grant a license to applicants on these grounds is unlawful.

As for individual entrepreneurs, as well as ordinary employees whose activities are directly related to the retail sale of medicinal products for veterinary use (sellers), these requirements are imposed on them in without fail. And, as practice shows, the named type of violation (lack of specialized education among persons associated with activities for the sale of medicinal products) is quite often found among the grounds for bringing organizations (IP) to administrative responsibility (see, for example, Decisions of the Arbitration Court of the Sverdlovsk Region dated 02/15/2013 N A60-50521 / 2012, dated 06.12.2012 N A60-51799 / 2012, the Arbitration Court of Primorsky Territory dated 02/11/2013 N A51-33563 / 2012 - the sellers of the store did not have the necessary education, Decision of the Arbitration Court of the Kirov Region dated 07.02 .2013 N A28-12395/2012 - the IP did not have a specialist certificate).

Requirements for premises for the storage of medicines

In addition to the requirement for the presence of special education for the head of the organization (IP), as well as the labor collective, when selling medicines for animals, the requirements for the premises for storing medicines and organizing their storage must be observed. So, in accordance with paragraphs. "h" clause 5 of the Regulations by the licensee storing medicinal products for veterinary use must be observed rules for the storage of medicinal products for veterinary use. At present, these rules have not been developed, however, the Rules for the storage of medicines are in force.<4>(hereinafter referred to as the Storage Rules), which establish requirements for premises for the storage of medicines for medical use , regulate the conditions for storage of these medicines and apply to manufacturers of medicines, wholesalers of medicines, pharmacy organizations, medical and other organizations operating in the circulation of medicines, individual entrepreneurs who have a license for pharmaceutical activity or a license for medical activity. Inspection authorities, as well as courts, require organizations (IEs) engaged in the retail sale of veterinary drugs to comply with these Rules regarding the requirements for premises in which medicinal products are stored.

<4>Approved by Order of the Ministry of Health and Social Development of Russia dated August 23, 2010 N 706n.

Thus, in accordance with paragraph 3 of the Storage Rules, certain temperature and air humidity must be maintained in the premises for the storage of medicines, allowing for the storage of medicines in accordance with the requirements of medicine manufacturers indicated on the primary and secondary (consumer) packaging.

The requirement to install air conditioners and other equipment in the room to ensure the storage of medicinal products in accordance with the requirements of manufacturers indicated on the packaging is given in clause 4 of the Storage Rules. An alternative to an air conditioner, according to this norm, can be vents, transoms (an opening upper window frame that allows you to ventilate the room without drafts), second lattice doors.

In accordance with clause 7 of the above Rules, premises for storing medicines must be equipped with devices for recording air parameters (thermometers, hygrometers (electronic hygrometers)) or psychrometers (devices for measuring air humidity and temperature). The measuring parts of these devices must be placed at a distance of at least 3 m from doors, windows and heating devices. Devices and (or) parts of devices from which visual readings are taken should be located in a place accessible to personnel at a height of 1.5 - 1.7 m from the floor. The readings of these devices must be recorded daily in a special log (card) of registration on hard copy or in in electronic format with archiving (for electronic hygrometers), which is maintained responsible person. The log (card) of registration is stored for one year, not counting the current one.

The Arbitration Court of the Sverdlovsk Region (Decision No. A60-41799/2012 dated 06.02.2013) considered the application of the environmental prosecutor to hold an individual entrepreneur liable for carrying out entrepreneurial activities in violation of the conditions stipulated by the license. In particular, during the inspection, the fact of being in storage and sale of medicines in violation of the permissible temperature regime was established, namely, the storage conditions of individual drugs provided Maximum temperature storage - no higher than +20 degrees. Celsius. At the time of the check, the temperature in the room was +27 degrees. Celsius. At the same time, in trading floor The store where the medicines for animals were actually stored did not have a device for recording indoor air parameters. The absence of metering devices, as well as violation of the storage regime, was also mentioned in the Decision of the Arbitration Court of the Sverdlovsk Region of December 20, 2012 N A60-45360 / 2012.

Accounting requirement for medicines with a limited shelf life

In accordance with paragraphs 11, 12 of the Storage Rules, organizations and individual entrepreneurs must keep records of medicines with a limited shelf life on paper or in electronic form with archiving. Control over the timely sale of medicines with a limited shelf life should be carried out using computer technology, shelf cards indicating the name of the medicinal product, series, expiration date or expiration date logs. The procedure for keeping records of these medicines is established by the head of the organization or individual entrepreneur. If expired medicinal products are identified, they should be stored separately from other groups of medicinal products in a specially designated and designated (quarantine) area.

If during the inspection of a trade enterprise it is established that the sale of poor-quality medicines for animals (with an expired shelf life), the authorized body draws up a protocol on administrative offense(See, for example, Decisions of the Arbitration Court of the Primorsky Territory dated January 21, 2013 N A51-29409 / 2012, the Arbitration Court of the Kurgan Region dated December 13, 2012 N A34-4876 / 2012).

* * *

If a trade organization (IE) selling pet products has decided to sell veterinary drugs in addition to feed and industrial products for animals at the outlet, the first thing to do is to obtain a license for the right to carry out pharmaceutical activities. The second very important condition (requirement) is the presence of higher or secondary specialized education from the head of the organization (if he is directly involved in the trading process), from an individual entrepreneur engaged in pharmaceutical activities, as well as from store sellers. We must also not forget about the requirements for the premises in which medicines are stored. Temperature and humidity conditions must be maintained in the trading floor, and an authorized person should keep daily records of the readings of measuring instruments.

It should be noted that inspectors who monitor compliance with veterinary legislation often reveal not one, but a number of violations. In this case, the measure of administrative responsibility provided for by Part 4 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation. In accordance with this rule, the implementation of entrepreneurial activities with a gross violation of the conditions stipulated by the license entails the imposition of an administrative fine on individual entrepreneurs in the amount of 4,000 to 5,000 rubles; for legal entities - from 40 to 50 thousand rubles. In both cases, the violator's activities may be suspended for up to 90 days.

S.V. Tyapukhin

Journal Expert

"Trade:

Accounting

and taxation"

Retailers of pet products offer their customers a diverse range of products, ranging from feed to various supplements and veterinary drugs. The wider the assortment, the more revenue the store can count on, but sometimes, in the pursuit of profit, sellers are so carried away that they forget about certain established restrictions and pay fines from the profits received. One of these restrictions concerns the trade in animal medicines, which is discussed in this note.

What are the requirements for veterinary drugs?

Retailers selling veterinary drugs and supplements should be aware that the main document regulating relations for the sale of medicinal products, including those intended for animals, isLawabout medicines. It gives the concept of medicines, which include substances used for the prevention, diagnosis, treatment of diseases in humans and animals. Medicines also include substances of plant, animal or synthetic origin intended for the production and manufacture of medicines (pharmaceutical substances). As you can see, it is easy to include veterinary drugs sold in stores into these categories. The All-Russian classifier of products speaks in favor of this.OK 005-93*(2), in it, veterinary drugs are included in the group "Medicines, chemical-pharmaceutical products and medical products".

There are a number of requirements for medicines intended for the treatment of animals. They must have the inscription "For animals" (paragraph 5 of Art. sixteen drug law) and are subject to state registration body of executive power, whose competence includes control and supervision in the field of circulation of medicines (par. 3 p. 1 art. nineteendrug law). Separaterulesstate registration of medicines for animals and feed additives*(3) . Attempts to challenge this normative act has already taken the union of pet business organizations in court, but to no avail (Determination of the Supreme Court of the Russian Federation of 21.11.2 005 N GKPI 2005-1431). The use of unregistered medicinal products is allowed only in clinical trials of medicinal products or trials of medicinal products intended for the treatment of animals. In all other cases, only registered medicinal products can be used. The next requirement is that the retail sale of medicinal products for animals is carried out in a pharmacy, veterinary pharmacy or veterinarian (paragraph 6 of Art. 32 Law on Medicines).

The most important thing for merchants It is concluded that the activities for the sale of veterinary drugs are related to the pharmaceutical industry and, by virtue ofpp. 47 paragraph 1 of Art. 17 Law on Licensing and certain types of activities*(4) subject to compulsory licensing. A license to carry out pharmaceutical activities is issued for five years and, as a rule, pharmacies (veterinary pharmacies) are among the licensees, which receive a license in the manner prescribed inRegulations on the licensing of pharmaceutical activities*(5) . In the field of medicine circulation natural products intended for animals, licenses are issued by the Federal Service for Veterinary and Phytosanitary Surveillance. This is where the organization involved in the sale of veterinary drugs and supplements for animals should contact. But, as practice shows, the owners of stores selling goods for animals believe that the listed requirements do not apply to them.

What is the opinion of the judiciary?

The conclusions of the majority of court instances are reduced to the fact that the retail sale of medicinal products intended for animals is a pharmaceutical activity and is subject to licensing. Let's highlight the most common pet products in stores, the sale of which, according to inspectors and courts, requires a license:

— ear drops for the treatment of cats and dogs, which are antibacterial mi medicines (resolutions of FAS POdated 19.02.2008 N A55-15396/2007 , FAS ZSOdated 05/22/2007 N F04-2264 / 2007 (33 437-A81-7) , dated 04/02/2007 N F04-1048 / 2007 (32 057-A81-43)) ;

- drugs intended for the treatment of animals, such as stressmix, madikoks, mastometrin, enroflon, estrofan (Decree of the Arbitration Court of the Kirov Region dated February 20, 2009 N A28-1128 / 2009-30 / 14);

- insectoacaricidal drops, anthelmintic drugs, agents for regulating the sexual activity of cats and dogs (resolutions of the FAS VVOdated 04/28/2008 N A28-10474 / 2007-5 05/27 , Arbitration Court of the Chelyabinsk region. dated February 12, 2009 N A76-1435 / 2009-56 -120);

Implementation of any of the above these types of goods obliges the seller to take care of the availability of a license. If veterinary drugs are registered and listed in State Register medicines for animals and feed additives, then, as the above decisions show, there is practically no chance of escaping liability from a seller who does not have a license. But that doesn't stop everyone.

What is the responsibility for violations and can it be avoided?

The absence of a license required for a certain type of activity is a rather serious violation. This is evidenced by the fact that for the implementation of activities without a license (if a license is required), the current legislation provides for administrative and civil liability. ATparagraph 2 of Art. 14.1The Code of Administrative Offenses of the Russian Federation provides for an administrative fine in the amount of 40,000 to 50,000 rubles. Civil law provides as one of the penalties for liquidation legal entity By the tribunal's decision (paragraph 2 of Art. 61Civil Code of the Russian Federation)*(6) .

But sometimes sellers sell drugs without a license, knowing full well that they can be fined. They rely on the insignificance of the offense, which may be the basis for exemption from liability (Art. 2.9Code of Administrative Offenses of the Russian Federation,Decrees e FAS UO dated 09/24/2008 N F09-6673 / 08-C1). When qualifying an offense as not insignificant, the courts proceed from an assessment of the specific circumstances of its commission. The insignificance of the offense takes place in the absence of a significant threat to protected public relations. Circumstances such as personality and the property status of the person called to account, voluntary elimination of the consequences of the violation, compensation for damage caused, are not facts evidencing mi about insignificant these violations (18 Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 02.06.2004 N 10). At the same time, the court may take into account extenuating circumstances and impose a penalty in the form of a fine in minimum size, provided for by the Code of Administrative Offenses of the Russian Federation (Decree FAS VBO dated April 28, 2008 N A28-10474 / 2007-5 05/27).

Penalties can be avoided if the deadline for bringing to administrative responsibility is missed. In retail trade, as a rule, consumer rights are violated, for which the period of liability is set within a year. However, if a pet store sells products for cats and dogs, in this case, the consumer of the drug is (attention!) Animals, so there is no reason to believe that the rights of the consumer (citizen) have been violated. This means that the term for bringing to responsibility is not a year, but only two months (Art. 4.5 Code of Administrative Offenses of the Russian Federation), the expiration of which is a circumstance excluding liability. Of course, these arguments could be taken as an April Fool's joke, but this is not a hoax, dear reader, but the conclusions made in the Resolution of the Seventeenth Arbitration Court of Appeal of November 17, 2008 N 17AP-8424 / 2008-A K in case N A50-10625 / 2008.

Despite the fact that there is a shorter period of prosecution for violating animal rights, you should not violate them and hope that the inspectors will miss it. Everything that depends on must be taken t organization of measures to comply with established rules and regulations. This can be done by a pharmacy or wholesaler, who must comply with the establishedregulations wholesale trade in medicinesDecree FAS UO dated 01/14/2009 N F09-10219 / 08-C1) . Retail store it is problematic to obtain a license to sell veterinary drugs. Therefore, store owners can be recommended another solution to the issue - the exclusion from the range of products offered for animals of veterinary drugs, for the implementation of which one cannot do without a license (Decree FAS PO dated March 27, 2008 N A55-17560/2007).

S.V. Bulaev,

expert of the magazine "Trade: accounting and taxation"

"Trade: accounting and taxation", N 3, March 2009