| Issue |
E3S Web Conf.
Volume 91, 2019
Topical Problems of Architecture, Civil Engineering and Environmental Economics (TPACEE 2018)
|
|
|---|---|---|
| Article Number | 08064 | |
| Number of page(s) | 8 | |
| Section | Environmental Management and Environmental Economics | |
| DOI | https://doi.org/10.1051/e3sconf/20199108064 | |
| Published online | 02 April 2019 | |
Technological and engineering equipment as an object of civil rights: intersectoral aspect
1 Irkutsk State University, Karl Marx str., 1, Irkutsk, 664003, Russia
2 South Ural State University (National Research University), Nizhnevartovsk Branch, Mira str., 9, 628600, Russia
3 Tyumen Industrial University, Volodarskogo str., 38, Tyumen, 625000, Russia
* Corresponding author: a.copytowa@yandex.ru
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.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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