UDC 34

CONSIDERATION OF DISPUTES RELATED TO THE ADOPTION OF INTERIM MEASURES IN RESPECT OF PROPERTY IN PLEDGE OR LEASE

Shmatov Mark Aleksandrovich
Kemerovo State University

Abstract
The tax authorities can impose a ban on the alienation of property that does not belong to the taxpayer, and is in his possession and use by virtue of leasing or owned, but pledged. In practice, the question of the legality of actions of the tax authority is treated differently.

Keywords: ban on alienation (pledge) of taxpayer's property without the consent of the tax authorities, decision of the tax authority for interim measures, leasing, mortgage, security measures

Article reference:
Shmatov M.A. Consideration of disputes related to the adoption of interim measures in respect of property in pledge or lease // Politics, State and Law. 2016. № 1 [Electronic journal]. URL: https://politika.snauka.ru/en/2016/01/3639

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