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On Some Questions of Ensuring in Arbitration Procedure and Collection of Taxes Due by Seizure of Cash on the Court Deposit Account
Candidate of Legal Sciences, Deputy Head of the 8th Arbitration Court of Appeal,
Associate Professor of the Department of Civil and Arbitration Procedure of the Dostoevsky Omsk State University
In the article the author gives the definition of indemnity in arbitration procedure, offers different classifications of this concept, examines in detail the counter injunction used during stay of execution of judicial acts. The author substantiates the possibility of collection of taxes due by seizure of cash on the court deposit account at the end of the stage of verification of judicial errors by higher courts. He offers conditions of compensation of damages caused by stay of execution of judicial acts, through foreclosure on a counter injunction, elimination of legal gaps in the articles 265.1, 283, 291.6, 308.4 of the Arbitration Procedure Code of the Russian Federation. Competition of interests, as a rule, of the debtor and the creditor should be resolved by correct determination of their priority during dynamic development of the appropriate stage of verification of judicial acts. It is preferable to use money as a countersecurity, since the use of other kinds of procedural guaranties of interests is closely associated to the solvency of individuals. It should be noted that Article 98 of the Arbitration Procedure Code of the Russian Federation does not include cases of damage caused by stay of execution of the decision. We should proceed from the fact that the person, in whose favor the decision of the court was done, should be able to recover damages in case of loss de facto opportunity to obtain satisfaction from the debtor’s property.
Keywords: injunction in arbitration procedure; types of injunction in arbitration procedure; stay of execution of judicial decisions; counter injunction; collection of taxes due by seizure of cash; compensation of counter injunction.
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Information about the author
Kliver E.P. (Omsk, Russia) – Candidate of Legal Sciences, Deputy Head of the 8th Arbitration Court of Appeal, Associate Professor of the Department of Civil and Arbitration Procedure of the Dostoevsky Omsk State University (644065, Omsk, 50 let Profsoyuzov st., 100/1; e-mail: email@example.com).