Abstract
In general there are no many scientific papers on coercive measures determined under Criminal Procedural Code of Georgia. Though, based on aforesaid issue we may not state that aforesaid issues were not subject of controversy and does not include disputable opinions. In this scientific article the author represents legal aspects of sequestration - one of the measures of criminal procedural enforcement. Namely, based on active legislation the author in the article mainly considers essence, importance and application criteria of sequestration as a measure of criminal procedural enforcement. The article also considers achieved and possible results of sequestration as a coercive and enforcement measures and importance of aforesaid results. Article is composed of introduction, three parts and conclusion. Introduction of article refers special recommendation approved by Council of Europe Committee of Ministers in September 17, 1987 under that Parliament of Georgia approved Criminal Procedural Code of Georgia through the third hearing that entered into force from October 10, 2010. Contents of article generally refer legal regulation of sequestration, also emphasizing criteria of tax liability at the time of tax dispute and power criteria of tax authority during the specific tax dispute, also here are reviewed issues of enforcement measures related to disputable tax liability by applying coercive measures under the basis of decision of first instance court.
Highlights
The issue that we desire to be jointly discussed is not at all new
In accordance with the Article 151, part I of Criminal Procedural Code of Georgia: in order to have carried out procedural enforcement measure, possible confiscation of property the court may sequestrate property of convicted person, materially responsible for the case or/and related person under the basis of party’s solicitation, including bank accounts, if there are data supposing that the property may be hidden or spent or/and the property is obtained through the crime
The first sentence of aforesaid article - in order to have carried out procedural enforcement measure, possible confiscation of property the court may sequestrate property of convicted person, materially responsible for the case or/and related person under the basis of party’s solicitation, including bank accounts, if there are data supposing that the property may be hidden or spent or/and the property is obtained through the crime - unreasonably limits fundamental right of property guaranteed under Article 19 of Constitution of Georgia
Summary
The issue that we desire to be jointly discussed is not at all new. Many articles were referred and written about this issue, with different opinions and estimations... possibly it is impossible to have in detail discussed and completely estimated certain issue in one article, though to our minds the first step is to be inevitably made. Possibly it is impossible to have in detail discussed and completely estimated certain issue in one article, though to our minds the first step is to be inevitably made. In October 9, 2009 Parliament of Georgia approved Criminal Procedural Code of Georgia through the third hearing in accordance with the mentioned decision that entered into force from October 10, 2010. If pursuant to the criminal code or material criminal law is approved the basis of criminal responsibility, there is determined as to which act is criminal and established appropriate punishment or other criminal measures. According to the Criminal Procedural Code are approved rules of offence investigation, criminal prosecution and administration of justice. Sequestration - in accordance with the approved rule it is one of the types of procedural action, more precisely of procedural enforcement. If there are grounded suppositions or sufficient data stating that the property of person convicted for specific offence is obtained illegally, though it is not possible to find it, or if there are data stating that the property will be hidden or spent, the court may sequestrate the property of convicted person or other persons determined under the legislation under the basis of party’s solicitation
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