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Technological and engineering equipment as an object of civil rights: intersectoral aspect

Year: 2019

Type: conference-paper

Abstract: The article considers the main issues of determining technological and engineering equipment as objects of civil rights from the point of view of classifying this category as movable and immovable property. The urgency of the problem of technological and engineering equipment from the point of view of civil turnover is the misinterpretation and assignment of geotechnical objects to the category of movable (immovable) property, which causes a number of problems in practice, leading to unreasonable taxation or unreasonable exclusion of the categories in question as a taxable object.

Source: E3S Web of Conferences

DOI: 10.1051/e3sconf/20199108064

Authors: Uliana Filatova, Nina Semeryanova, Eugene Vasilev

Institutions: Irkutsk State University, South Ural State University, Industrial University of Tyumen

Language: English

Topic: Legal principles and applications

Subfield: Law

Field: Social Sciences

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W2930845384