Encyclopedia
Partial arrest
Partial seizure — such a restriction of the rights of an organization taxpayer in relation to its property, where ownership, use and disposal of this property are carried out with the permission and under the control of the tax or customs authority1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, article 77, paragraph 2 // RSZ RF. 1998. No. 31. Article 3824. ↩