Seizure of property
1. The seizure of property as a means of ensuring the enforcement of a decision to recover taxes, penalties and fines is recognized as an action by the tax or customs authority with the approval of the prosecutor to restrict the ownership rights of the taxpayer organization in relation to its property.
(as amended by Federal Laws No. 154-FZ dated July 9, 1999, No. 137-FZ dated July 27, 2006)
Seizure of property is carried out in the event that the taxpayer organization fails to fulfill its obligation to pay taxes, penalties and fines within the established time limits, and when the tax or customs authorities have sufficient grounds to believe that the said person will take measures to evade or conceal their property.
Source: "The Tax Code of the Russian Federation (Part One)" dated July 31, 1998 No. 146-FZ (as amended on July 28, 2012)
Морфология
Род
Понятие «арест имущества» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | ареста имущества | арестов имущества |
| Д | аресту имущества | арестам имущества |
| В | арест имущества | аресты имущества |
| Т | арестом имущества | арестами имущества |
| П | аресте имущества | арестах имущества |