Legal encyclopedia. The letter a

ARREST OF THE PROPERTY

Consists of an inventory of property, the declaration of a prohibition to dispose of it, and, if necessary, restriction of the right to use property, its seizure or transfer to storage. Types, volumes and terms of restrictions are determined by the bailiff in each specific case, taking into account the properties of the property, its significance for the owner or owner, economic, domestic or other use and other factors. AI is used:

1) to ensure the security of the debtor's property, which is subject to subsequent transfer to the recoverer or for further implementation;

2) when executing a judicial act on the confiscation of the debtor's property;

3) when executing the court's decision on the imposition of AI belonging to the defendant and being with him or with other persons.

AI can also be used for

Enforcement of the verdict in terms of civil action, other property penalties or possible confiscation of property obtained as a result of criminal acts or acquired by criminal means. In this case, the prosecutor, as well as the investigator or the investigator, with the consent of the prosecutor, bring a petition before the court to impose a suspect, accused or persons legally responsible for their actions.

The debtor's AI shall be imposed not later than 1 month from the day the debtor receives the decision to initiate enforcement proceedings, and, if necessary, simultaneously with his delivery.

The seizure of the arrested property with the transfer of it for further sale is made within the timeframe established by the bailiff-executor, after 5 days after the imposition of AI.

AI debtor-organization is carried out in the following order:

1) on property not directly involved in production (securities, cash on deposit and other accounts of the debtor, currency values, car

Motor transport, design of offices and other);

2) for finished products (goods), as well as other material values ​​that are not directly involved in production and are not intended for direct participation in it;

3) on real estate, as well as raw materials and materials, machinery, equipment, other fixed assets intended for direct participation in production.

AI can not be imposed on items determined by the legislation of the Russian Federation, which are necessary for an individual and persons who are dependent on him.

AI entails restriction of property rights: it can not be sold, donated, exchanged, destroyed, rented or bailed.

AI as a way to ensure the execution of the decision to recover the tax is recognized by the action of the tax or customs authority with the sanction of the prosecutor to limit the property rights of the taxpayer-organization in relation to its property.

AI is made in the event of non-fulfillment by the taxpayer organization in

Established timeframe for the obligation to pay tax and if available for tax or

Customs authorities have sufficient grounds to believe that the said person will take measures to hide or hide his property. In this case AI can be:

1) complete - such restriction of the rights of the taxpayer-organization in respect of its property, under which it is not entitled to dispose of the seized property, and possession and use of this property is carried out with the permission and under the control of the tax or customs authority;

2) partial - such restriction of the rights of the taxpayer-organization in respect of its property, in which possession, use and disposal of this property are carried out with the permission and under the control of the tax or customs authority. AI may also be imposed on goods and means of transport that are direct objects of violation of customs regulations (for example, in the case of illegal movement across the customs border of goods by persons who purchased these goods in the customs territory of the Russian Federation in connection with the performance of entrepreneurial activities). The decision to impose AI in this case shall be made by the head of the customs body or by the person, his

Substituting.

The imposition of AI is carried out in the presence of witnesses and with the participation of a person who seizes arrested items, and also draw up a protocol, a copy of which is handed to the owner of the property.

If the further need for application of AI disappears, the person who issued the resolution on AI has the right to cancel it.