Seizure of Property by the Customs Authority
1. The arrest of property as a means of ensuring the enforcement of a customs authority's decision to recover customs duties and taxes from another asset of the taxpayer is considered an action by the customs authority with the approval of the prosecutor, restricting the taxpayer's (organization or individual entrepreneur) right of ownership in relation to their property. The arrest of property is carried out if the taxpayer fails to fulfill their obligation to pay customs duties, taxes, and penalties within the established timeframes, and if the customs authorities have sufficient grounds to believe that the said person will take measures to flee or conceal their property.
2. The arrest of property may be complete or partial.
3. A complete arrest of property is considered such a restriction of the taxpayer's rights in relation to their property, under which they are not entitled to dispose of the arrested property, and possession and use of this property is carried out with the permission and under the control of the customs authority.
4. A partial arrest is considered to be such a restriction of the rights of the customs duty and tax payer with respect to his property, under which possession, use, and disposal of this property are carried out with the permission and under the control of the customs authority
Source: Federal Law No. 311-FZ dated November 27, 2010 (as amended on December 6, 2011) "On Customs Regulation in the Russian Federation"
Морфология
Род
Понятие «арест имущества таможенным органом» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | ареста имущества таможенным органом | арестов имущества таможенным органом |
| Д | аресту имущества таможенным органом | арестам имущества таможенным органом |
| В | арест имущества таможенным органом | аресты имущества таможенным органом |
| Т | арестом имущества таможенным органом | арестами имущества таможенным органом |
| П | аресте имущества таможенным органом | арестах имущества таможенным органом |