Nazhestkin, A.S. Legal nature of arrest of taxpayer’s property

Abstract: In the opinion of the author of this article, one should not limit the legal nature of arrest and present it only as means of ensuring implementation of the decision on col lection of tax, levy, fine or fee. Arrest of property may serve as guarantee for the due execution of obligation to pay taxes and levies, and such an understanding shall serve public interests, which the very tax law strives to achieve. Keywords: tax, fee, FTS, arrest, property, fines, fees, court, decision, offence.

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