The property seizure – what is it and when can it be applied?

The property seizure – what is it and when can it be applied?

You can go to jail for breaking the laws. But arrest can be imposed not only on a person, also on her property. Have you ever wondered about the purpose of seizing property? What needs to be done in order for your property to be seized? How is its issue of the seizure of property resolved? We will try to answer these questions in the article.


What is the seizure of property and why is it imposed?


The seizure of property is one of the measures required to preserve material evidence. But you can’t just arrest someone’s property. For this you need to have a reason. The arrest can be:


✅ Full


✅ Conditional


The full seizure of property prohibits the person who is paying taxes to dispose of the property. A conditional exemption limits the right to use. For example, if the exercise of the right to use does not lead to an increase in tax debt. Also, if after using the right, the tax debt does not disappear.


Any property can be seized, except for the cases provided for in Article 55 of the Law “On Enforcement Proceedings”. The seizure of an object of entrusted property is not allowed. You can also consult the appendix to this law for more details on which property cannot be seized.


When can property be seized?


There are many reasons for the arrest. One of the main ones is that a person leaves the country with tax debts. In this case, his property was seized.


Or, for example, a person refuses to conduct a detailed investigation if there is a legal basis. Real estate can be arrested in the absence of a license to conduct business. The seizure is imposed on the property of a person not registered in the register of taxpayers, if such registration is mandatory. Also, if there is a debt in the registry and when a person is trying to transfer property abroad.


If the property is pledged, and the payer does not agree to check its safety, the property may be arrested. If the property is pledged and the person does not allow the relevant authority to describe the property. This is also the basis for the arrest.


The procedure for the seizure of property


If there are grounds in accordance with the law, the basis for seizure is necessary. The decision of the head of the supervisory authority is submitted to the court and must be considered within the next 4 days (the term does not include holidays and weekends).

The decision is sent by registered mail with a receipt or handing in against signature. This obliges other persons who own the property of a particular person to transfer control of the property. It forbids a person to completely own his property for some time.