As property rights however the term. Property and non-property rights

Property is one of the basic concepts in the field of civil relations, since all relationships between people most often develop precisely during the sale and exchange of things. Due to this important role In this area, property rights play a role as objects of civil rights.

General information about the property

The concept of property relations is regulated by civil law in the second paragraph of Article 115 of the Civil Code. This norm defines the unity of relations and goods of a material type and establishes that property is a combination of these concepts, as well as their complexes or sets. For example, in the concept of property legal entities may include many things and the possibility of performing various actions with them.

Property rights as objects of civil rights, according to the second paragraph of Article 119 of the Civil Code, are included in general concept property along with obligations, claims and debts. In this regard, everything that is related to a specific subject is divided into assets and liabilities. The basis of the classification is the division of property rights in civil law into those permanently owned by the subject and those that the given person owns temporarily (in this case, the owner is another individual or legal entity).

Not all items are property. This category includes material things that make it possible to meet the needs and requirements of subjects and associated property rights as objects of civil legal relations. For example, rain is not such an object, since it belongs to the category of benefits for people, but is not a material object. Wherein Natural resources- These are objects of property law. This is due to the fact that they can be used by people and are material things. In addition, they may be subject to property rights. Property rights and their properties are determined by Article 193 of the Civil Code.

Types of property

According to civil law, all property is divided into six types:

  1. Things.
  2. Services and works.
  3. Securities and money.
  4. Results of intellectual creative activity.
  5. Information.
  6. Property rights as objects of civil rights.

The concept of possible actions with property

Article 128 determines that property rights in civil law belong to the objects of such possibilities along with other types and types. Along with property, the civil sphere considers non-property personal opportunities to implement various actions that arise regarding an object that is not a type of property.

The objects of property law are real and obligatory powers, as well as the ability to dispose of intellectual property. Property includes the ability to use, own and dispose of owned objects. An example is a property complex as an object of civil rights owned by an organization.

Obligation-type opportunities include the possibility of obtaining property from the possession of another person for legally(for example, the ability of creditors in relation to debts, the right to receive alimony, etc.).

Opportunities associated with the results of creative intellectual activity imply the possession, disposal and use of objects that do not belong to the group of material ones (for example, a song, a story, a discovery, etc.).

Features of various types of property rights

Property rights as objects of civil rights most often fall into the category of personal, inalienable. An example could be alimony obligations, legal claims for compensation for harm caused, collection of debts by a creditor, etc.

Opportunities of the property type have a certain value in material terms and can participate as an independent element in civil circulation. Different kinds civil rights (property in rem, obligations and intellectual rights) can be transferred to other persons in the manner prescribed by law according to the rules of universal or private succession. For example, loan debts may pass to heirs upon acceptance of an inheritance.

The concept of real rights

Personal property relations, regulated by civil law, are most often expressed in the transfer of various material objects from one person to another. This is the essence of performing certain actions with objects (things).

As an independent variety of civil subject capabilities, this variety is expressed in the ability of the owner of an object to influence it different ways. The owner realizes his capabilities and capabilities independently, without needing the help of other persons.

Property rights to real estate are expressed in two forms:

  • right of ownership – use and disposal of one’s property;
  • limited real power – use of someone else’s property.

To be the subject of civil circulation, a property-type opportunity must have a certain material (economic) value (that is, its value can be determined in monetary terms).

An example of such a property right is the sixth paragraph of Article 66 of the Civil Code. According to this norm, when making a contribution to the property of a partnership or business entity, you can use securities, money, various things, property or other opportunities that can be valued in monetary terms.

Being an object civil law, property obligations must be separated from the thing and thus have value as an independent object. At the same time, property-type opportunities must be inextricably linked with the owner. Thus, if a person received any rights when exchanging it for a certain amount, it must know exactly who to pay this money to.

Unlike obligatory power, real power has an inextricable connection with the subject. This means that a person has the right to use and dispose of his property without intermediaries in the person of other people. The legislation defines only some types of restrictions on the powers exercised in relation to the specified objects and things.

Features of real rights

As an element of property relations in civil law, it is characterized by a special content. It is expressed in the fact that the owner of a thing dominates it directly. This is the main specific feature of this type of opportunity.

The next feature is that the method of protecting property rights is absolute. It arises from the peculiarities of the rights themselves and makes it necessary to protect them by filing claims of the proprietary type.

Civil lawsuits may be directed against any citizen or legal entity that violates the legitimate interests and capabilities of the owner. In some cases, the law allows for the initiation of legal proceedings against the owners themselves if there is a violation of the rights of the owner of limited property rights.

Another feature is the implementation of the ability to follow. It means that if the opportunity to own, use and dispose of property (or other real rights) over an item is transferred to another person, the former owner does not lose other rights to the property.

The last feature is related to legal relations within the framework of real estate transactions. According to the norms of civil law, all actions with real estate must undergo mandatory state registration.

The essence of exclusive rights

Special types of property opportunities are exclusive rights to the results of a person’s intellectual work and means of individualization. They are expressed in absolute power over an object of the material world, the owner of which is the specified person.

Possibilities of an exceptional type perform the same functions for objects of the intangible world as the disposal of property for material objects. Due to the need to separate roles different types things and ways of handling them, exclusive rights are divided into the results of activities of the intellectual type and means for individualization.

The owner of one of these types of capabilities can use this means or result based on their desires and needs. At the same time, it is important to comply with legal norms that determine that any action of a citizen or legal entity must not violate the law.

By general rule, the owner has the right to dispose of his property and related opportunities based on his needs and interests. In relation to intellectual property it applies next rule: persons who are not copyright holders cannot use the results of mental creative activity or means of individualization without the permission (consent) of the copyright holder. Exceptions to this rule are only cases expressly specified in the law.

Powers regarding the result of creative intellectual activity

One of the objects of property law is the result of a person’s creative (mental) activity. The first paragraph of Article 1229 of the Civil Code establishes that the exclusive rights to the result of creative mental activity and means of individualization include two forms of permission: the use of this product and its disposal.

The legislation stipulates that the possibility of owning and disposing of the results of creative mental activity has a deadline. These time periods are established by the state depending on the specific type of result of mental activity or means of individualization.

After the deadlines established by law expire, these property objects become public property, which is why other persons can use them without obtaining consent from the copyright holder and without paying the appropriate remuneration.

Even after the deadlines established by law have expired, the authors of inventions and works of literature, art or science still have personal opportunities of a non-property type. Such rights are not alienable and do not have a term (for example, the author of a work will always be such, even if he sells his creation and the rights to it to another person).

Features of exclusive rights

The peculiarity of exclusive rights to intellectual property objects is that they are not monopolistic in nature. primary goal legal regulation of these relations is the creation and maintenance of a balance of interests of individual people (authors of works, inventions, etc.) and the whole society.

To achieve this goal, the legislation establishes some cases of exclusion from exclusive rights. They include the use of the results of creative mental activity and means of individualization without the consent of the creator (or other owner of the exclusive right) and without paying him compensation (remuneration) for this use.

The list of such cases includes execution for personal purposes musical works specific authors, even if it is protected by copyright laws, citations, etc.

The owners of the results of creative mental activity and means of individualization can be either one person or a group of people (a team of authors, a group of scientists, and so on).

In some cases, the law allows that the right to the same invention may belong to several people independent of each other. An example would be the issuance of a patent to several people for the same product of intellectual work if both inventors filed an application for the product on the same day.

Opportunities of an exceptional type for the result of creative mental activity and means of individualization have property value. The copyright holder (author) can evaluate the item in monetary terms and subsequently use it for various purposes.

Appraised property may become the object of civil circulation. In some cases provided for by law, the exclusive right must be assessed forcibly, and its value will become part of the author’s property.

An example of such a provision is the federal law on joint-stock companies, which allows the contribution of intellectual property as the entire amount of the authorized capital joint stock company(or parts thereof). In this case, the valuation of this type of property in monetary terms is made upon reaching an agreement on this between all founders.

If the parties have reached an agreement regarding the contribution of intellectual property as payment for shares when creating a company, they invite an independent appraiser. At the same time, the founders and supervisory board(Board of Directors) conduct additional assessments independently. According to the third paragraph of Article 34 of the relevant law, the company being founded cannot value the property at a higher price than indicated in the appraiser's conclusion.

The right of an intellectual type to the results of creative mental activity and means of individualization belongs to a Russian citizen or legal entity and is protected by the state of this country, regardless of where the invention was created.

Also, civil legislation establishes the state’s obligation to protect this right, even if the invention (work, discovery) does not have to undergo state registration. In addition, the right is considered the property of a Russian citizen, even if this work (invention) was started in our country and completed abroad.

If, according to legal norms, the results of creative mental activity and means of individualization must be officially registered, citizens of our country and foreigners must carry out this procedure at Rospatent. In some cases, it is possible to register an invention (work) in the established international organizations, if provided for in agreements and treaties with the relevant countries.

According to paragraph 3 of Article 1228 of the Civil Code, exceptional opportunities for the results of creative mental activity and means of individualization initially arise with the inventor (author). The transfer of rights to other persons is permitted only on the basis of an agreement or on the grounds established by law.

The transfer of the possibility of use and disposal most often implies the use of its result for commercial purposes. If the results of creative mental activity and means of individualization arose during the performance of relevant official duties, legal norms It has been established that the rights to these objects immediately arise not from the author himself, but from his supervisor.

Action of law in space and time

Carrying out manipulations with certain types property and their totality (property complex) as an object of civil rights occurs in accordance with the principle of action in space and time.

According to the first paragraph of Article 1230 of the Civil Code, exceptional opportunities for the results of creative mental activity and means of individualization are valid for a specified period, unless civil legislation provides otherwise.

The first paragraph of Article 1231 determines that on Russian territory not only exceptional opportunities for the results of creative mental activity and means of individualization of citizens of this country are valid, but also works (inventions) of foreign individuals or legal entities, if there is a corresponding international treaty.

Russian legislation protects the legitimate interests of citizens, including in the sphere of ownership, use and disposal of property and related opportunities. Violation of these rights entails the application of various sanctions.

Personal non-property and property rights are an integral part of the life of every person, whether he is an adult or not. However, many people confuse the concepts of property law, not fully realizing the meaning of this definition, which leads not only to a loss of knowledge, but also to possible losses at the everyday level, due to gaps in the understanding of legal relationships.

Property rights are the capabilities of individuals who are in legal relationships associated with their property, movable or immovable, as well as with the methods of disposing of it.

These include the disposal of intellectual property, the ability to claim cash rewards for her and so on.

Characteristics of property rights

  1. Possession - determines the “owner” of a thing, allowing it to belong to a particular person;
  2. Use – allows the owner to dispose of the property at will;
  3. Dispositions – the ability to control the future fate of property.

Forms of ownership of the Russian Federation and subjects of ownership

Forms of ownership are divided into:

  • Private (of an individual) - everything that can belong to a person, without restrictions on quantity or value, except for the restrictions prescribed by law for special cases;
  • Private (legal entity) - everything that can belong to a company or organization, not limited in value or quantity, except in cases specified by law;
  • Own Russian Federation- something that belongs to the whole society as a whole and is at its disposal for everyone on equal rights;
  • Municipal – something that is intended to meet the needs of the relevant sector of the entire society. It is also common property.

Personal property and non-property rights

Based on the above, we can say that property rights consist of the right to own movable and immovable property.

Personal non-property rights of citizens consist in things assigned to a person, not material goods, associated with the characteristics of their personality, which are inseparable from them. Such rights are considered to be the right of an individual to:

  • Invention;
  • Authorship;
  • Location;
  • Protection of the law.

Reasons for appearance or disappearance

  • Circumstances beyond a person's control. For example: death and birth.
  • Legal acts;
  • Acts of competent authorities;
  • Concluding a deal;
  • The death of the author extinguishes all moral rights of the individual. That is why after the right to dispose of works or inventions passes to their proxies, who can be both relatives and individuals not related by blood ties.

Classification

Classification of personal non-property rights occurs according to:

  • Property connections;
  • Connections with interests and personal rights;

Legal nature:

  • Inseparable from personality;
  • Manifestation of an individual’s qualities: name, date of birth, etc.;
  • Privacy of personal affairs;
  • Authorship and invention;

According to the goal/task they are divided according to the direction into:

1) Personalization:

  • Own, individual, exclusive appearance;
  • Voice;
  • Authorship;

2) Personal integrity:

  • Life and health;
  • Safe movement, change of residence, etc.;
  • Personal freedom;

3) Inviolability of her life:

  • Family secret. As well as the rights of spouses to the confidentiality of their personal information, as well as the inviolability of their personal lives and family problems;
  • For personal documentation;
  • To the inviolability of the habitat, that is, a house, apartment, etc.

Protection of moral rights

The protection of personal non-property rights is supervised by the Civil Code of the Russian Federation. The specificity of these lies in the possibility of calling to account a person whose guilt has not even been actually proven. Also demand compensation for moral damages for violations thereof. This falls on the shoulders of the defendant and will be supervised by the court. In case of non-payment of the amount established as compensation for moral damage, a second claim is filed against the defendant.

To summarize, it is worth clarifying that the non-property and property rights of citizens are under the auspices of the Civil Code of the Russian Federation, which spells out all the norms, rights and obligations of each citizen personally, regulation of the interaction of members of society or small social groups on legal basis. If the rights of the Civil Code of the Russian Federation are violated, every citizen of Russia has the right to file a claim in court in the name of the offender and demand that he be brought to administrative responsibility or compensation for moral damage caused by the actions of the defendant.

Property rights are the subjective rights of participants in legal relations related to the ownership, use and disposal of property, as well as material (property) claims that arise between participants in civil transactions regarding the distribution of this property and exchange (goods, services, works, securities, money, etc.).

A comment

The legislation does not provide a clear definition of what “property rights” are. But in law enforcement practice this concept, as well as the concept “”, are often encountered.

Article 128 of the Civil Code of the Russian Federation includes objects of civil rights, including cash and certified securities, other property, including non-cash cash, uncertificated securities, property rights; results of work and provision of services; protected results of intellectual activity and means of individualization equivalent to them (intellectual property); intangible benefits.

The Tax Code is guided by the Civil Code of the Russian Federation and determines that property is what the Civil Code of the Russian Federation recognizes as property, with the exception of property rights (clause 2 of Article 38 of the Tax Code of the Russian Federation). Moreover, the rule excluding property rights from property (for taxation) was specifically introduced by Federal Law No. 154-FZ of July 9, 1999 “On Amendments and Additions to Part One of the Tax Code of the Russian Federation.”

From the definition of Art. 128 of the Civil Code of the Russian Federation it follows that the code considers property rights as component concepts thing.

According to the theory of law, property rights are divided into real rights (ownership rights, economic management rights, operational management); rights of obligation (the right to claim a debt (accounts receivable), the right to compensation for damage caused to the life or health of a citizen, damage caused to the property of an individual or legal entity); the right of authors and inventors to remuneration for the works and inventions they create; inheritance rights.

In my opinion, based on the norms of the Civil Code of the Russian Federation and Art. 38 of the Tax Code of the Russian Federation, for tax purposes under property it is necessary to understand what the taxpayer owns by right of ownership (right of economic management, right of operational management). All other property rights that are subject to tax accounting, refer to the concept property rights.

Example

The right to claim a debt (accounts receivable) is recognized as a property right (obligatory right). For tax purposes, such a property right is not property.

The right to compensation for damage to property is recognized as a property right (mandatory right). For tax purposes, such a property right is not property.

Property that the taxpayer owns by right of ownership is recognized as the property of the taxpayer.

Types of property rights

As noted above, the theory of law determines the types of property rights. This tax classification does not have direct meaning and can be used rather in some specific cases.

Property rights

Property rights so called because they are directly related to things.

The owner of the property has real rights in relation to the property: the rights of ownership, use and disposal of his property (Article 209 of the Civil Code of the Russian Federation).

Property rights are the subjective rights of participants in legal relations related to the ownership, use and disposal of property, as well as those material (property) requirements that arise between participants in economic transactions regarding the distribution of this property and exchange (goods, services, work performed, money, securities, etc.). Property rights are the powers of the owner, the right of operational management and rights of obligations (including the right to compensation for damage caused to the health of a citizen due to loss of earnings, as well as damage caused to the property of an individual or legal entity), the rights of authors, inventors, innovators to remuneration (fee) works created by them (the results of their creative work), inheritance law.

1. The objects of civil legal relations are things, including money and securities, other property, including property rights; works and services; information; results of intellectual activity, including exclusive rights to them (intellectual property); intangible benefits.

2. One of the basic concepts of civil law is the concept of “property”.

Own- this is the attitude of a person to a thing belonging to him as if it were his own. At the same time, non-owners of this thing treat it as someone else’s.

Forms of ownership in the Russian Federation

Forms of ownership and their subjects

Definition of the concept

and object of ownership

Sources
ownership

A form of ownership in which the means and results of production belong to individuals.

This is any property other than that which is excluded by law from private property rights. The quantity and value of property are not limited, except in cases established by law

Work of an individual as an employee; own economic activity not aimed at making a profit; entrepreneurial activity

Private property of a legal entity

A form of ownership in which the means and results of production belong to legal entities.

This is any property, except that, in accordance with the law, cannot belong to legal entities. Quantity and cost are not limited, except in cases established by law

Property created from contributions of founders (participants), as well as produced and acquired by a business partnership or company in the course of its activities

State property of the Russian Federation or its constituent entities

A form of ownership in which the state owns the means and products of production.

This is property that belongs to society as a whole.

Land and natural resources not owned by citizens.

Taxes, duties and fees are legal forms confiscation from some owners of a certain share of their property for national needs.

Municipal property

Property owned by city and rural settlements, as well as other municipalities.

This property is intended to satisfy the general interests of residents of the municipality

Separated from state property and in many ways similar to it in terms of sources

Personal non-property rights- a type of civil rights (along with property rights). They arise in connection with intangible benefits, are inseparable from the individual, and have no economic content.

Property rights

Personal non-property rights include the rights:

  • addressed;
  • for your own invention;
  • authorship;
  • choose a place of residence;
  • to protect honor and dignity.

Special methods of acquiring property rights:

requisition(from Latin requisitio - demand) - forced seizure of private property into state ownership or for temporary use;

confiscation(lat. confiscatio) - forced and gratuitous seizure of all or part of the property into state ownership;

nationalization(Latin natio - nation, people) - the transition from private ownership to state ownership of land, industry, transport, communications, banks, etc.

Unified State Exam. Social science. Theory by codifier.

Topic 8. Property and non-property rights

Right. 5.8. Property and non-property rights

Civil legal relations are divided into

property and non-property.

Property civil legal relations include:

1) relations related to the right of ownership and turnover of movable and immovable property;

2) personal non-property relations associated with property ones.

Property rights- these are rights arising from the ownership, use and disposal of any property.

Objects of property civil legal relations: movable and immovable property.

Real estate: land, natural resources, water bodies, forests, buildings, structures, aircraft and sea vessels, inland navigation vessels, space objects

Movable property: not related to real estate, including money and securities, cars, etc.

Composition of property rights:

Property rights- subjective civil rights, the object of which is a thing:

  • ownership;
  • the right of lifelong inheritable ownership of a land plot;
  • the right to permanent (indefinite) use of a land plot;
  • the right to limited use of someone else's land plot (easement);
  • the right to manage property;
  • the right to operational property management;
  • mortgage - pledge of real estate;
  • the right of family members of the owner of a residential premises to use this premises.

Rights of Obligations- a set of legal norms regulating various legal relations between subjects of civil law.

Commitment- this is a legal relationship in which one person (debtor), at the request of another person (creditor), is obliged to take actions to provide the latter with certain material benefits.

Grounds for the occurrence of obligations:

  • Deal- action of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations.
  • Agreement- an agreement between two or more persons on the establishment, modification or termination of civil rights and obligations.
  • Administrative acts, which are provided by law as the basis for the emergence of obligations.
  • Misconduct: actions to obtain unjust enrichment, causing harm to another person or his property as a result of an obligation to compensate for harm.
  • Other actions civil and legal entities (for example, nakhodka).

Agreement and its types

Agreement is an agreement between two or more persons on the establishment, modification and termination of civil rights and obligations. The agreement is a bilateral or multilateral transaction. Exist the following types of contracts:

1) By purchase and sale agreement the seller undertakes to transfer ownership of the goods to the buyer, and the buyer undertakes to accept the goods and pay a certain amount of money for it.

2) By barter agreement Each of the contracting parties undertakes to transfer one product into the ownership of the other party in exchange for another.

3) By gift agreement The donor transfers the property to the recipient free of charge.

4) By lease agreement(property lease) the lessor undertakes to provide the tenant with property for temporary possession and use for a certain amount of money.

5) By rental agreement of residential premises, the owner of the residential premises undertakes to provide the tenant with residential premises for temporary residence in it for a certain amount of money.

6) By free use agreement the lender undertakes to transfer or transfers the thing for free temporary use to the borrower, and the latter undertakes to return the thing in the same condition, taking into account normal wear and tear, or in the condition stipulated by the contract.

7) By contract The contractor undertakes to perform certain work on the customer’s instructions and deliver the result to the customer, and the customer undertakes to accept the result of the work and pay for it.

8) By contract for paid services The contractor undertakes, on the instructions of the customer, to provide certain services, and the customer undertakes to pay for these services.

9) By contract for the carriage of goods The carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and hand it over to the person authorized to receive the cargo, and the sender undertakes to pay a specified amount of money for the carriage of the cargo.

10) By contract for the carriage of passengers the carrier undertakes to transport the passenger to the destination, and the passenger undertakes to pay a specified amount of money for the journey.

11) By loan agreement The lender transfers money or any things into the ownership of the borrower, and the borrower undertakes to return to the lender the same amount of money or an equal number of things of the same kind and quality received by him.

One of the basic concepts of civil law is the concept "own".

Property is something that legally belongs to someone or something.

Forms of ownership in the Russian Federation

  • Private property of an individual- a form of ownership in which funds and property belong to individuals.
  • Private property of a legal entity - a form of ownership in which property is owned by legal entities.
  • State property of the Russian Federation or its subjects - a form of ownership in which property belongs to the entire society, the state as a whole.
  • Municipal property- property belonging to urban and rural settlements, as well as other municipalities.

Non-property (personal) rights

These are inalienable rights that belong to a citizen from birth or by virtue of law. They are not related to the possession or transfer of property, and therefore have no economic content.

  • Right to life and health.
  • The right to personal dignity.
  • Right to personal integrity.
  • The right to honor and a good name.
  • Right to business reputation.
  • Right to integrity privacy.
  • Right to personal and family secret.
  • The right to free movement, choice of place of stay and residence.
  • Right to a name.
  • The right to authorship and other personal non-property rights and other intangible benefits.

Moral rights, but related to property rights

Intellectual Property Rights- these are exclusive rights of both personal non-property and property nature to the results of intellectual, primarily creative, activity. The right to intellectual property combines both property and non-property rights.

Intellectual property- these are copyrights, rights to inventions and other objects of patent protection, rights to a company name, trademark, service mark, etc.

Ways to acquire ownership:

- requisition(from Latin requisitio - demand) - forced seizure of private property into state ownership or for temporary use;

- confiscation(lat. confiscatio) - forced and gratuitous seizure of all or part of the property into state ownership;

- nationalization(Latin natio - nation, people) - the transition from private ownership to state ownership of land, industry, transport, communications, banks, etc.

- acquisition by law as a result of purchase and sale, exchange, donation, etc.

Material prepared by: Melnikova Vera Aleksandrovna

Property rights are the subjective rights of participants in legal relations related to the ownership, use and disposal of property, as well as material (property) claims that arise between participants in civil transactions regarding the distribution of this property and exchange (goods, services, works, securities, money, etc.).

A comment

The legislation does not provide a clear definition of what “property rights” are. But in law enforcement practice this concept, as well as the concept of “Property”, is often encountered.

Article 128 of the Civil Code of the Russian Federation includes objects of civil rights, including cash and certificated securities, other property, including non-cash funds, uncertificated securities, property rights; results of work and provision of services; protected results of intellectual activity and means of individualization equivalent to them (intellectual property); intangible benefits.

The Tax Code is guided by the Civil Code of the Russian Federation and determines that property is objects of civil rights that the Civil Code of the Russian Federation recognizes as property, with the exception of property rights (clause 2 of Article 38 of the Tax Code of the Russian Federation). Moreover, the rule excluding property rights from property (for taxation) was specifically introduced by Federal Law No. 154-FZ of July 9, 1999 “On Amendments and Additions to Part One of the Tax Code of the Russian Federation.”

From the definition of Art. 128 of the Civil Code of the Russian Federation it follows that the code considers property rights as an integral part of the concept of a thing.

According to the theory of law, property rights are divided into real rights (ownership rights, economic management rights, operational management rights); rights of obligation (the right to claim a debt (accounts receivable), the right to compensation for damage caused to the life or health of a citizen, damage caused to the property of an individual or legal entity); the right of authors and inventors to remuneration for the works and inventions they create; inheritance rights.

In my opinion, based on the norms of the Civil Code of the Russian Federation and Art. 38 of the Tax Code of the Russian Federation, for tax purposes under property it is necessary to understand what the taxpayer owns by right of ownership (right of economic management, right of operational management). All other property rights that are subject to tax accounting refer to the concept property rights.

Example

The right to claim a debt (accounts receivable) is recognized as a property right (obligatory right). For tax purposes, such a property right is not property.

The right to compensation for damage to property is recognized as a property right (mandatory right). For tax purposes, such a property right is not property.

Property that the taxpayer owns by right of ownership is recognized as the property of the taxpayer.

Types of property rights

As noted above, the theory of law determines the types of property rights. This tax classification does not have a direct meaning and can be used rather in some specific cases.

Property rights

Property rights so called because they are directly related to things.

The owner of the property has real rights in relation to the property: the rights of ownership, use and disposal of his property (Article 209 of the Civil Code of the Russian Federation).

The real rights of persons who are not owners are indicated in Art. 216 Civil Code of the Russian Federation:

— The right to lifelong inheritable ownership of a land plot (Article 265);

— The right to permanent (indefinite) use of a land plot (Article 268);

— Easements (Articles 274, 277);

— the right to manage property (Article 294);

— The right to operational management of property (Article 296).

Obligatory property rights

Peculiarity obligatory property rights is that the object of the right is someone else's action: another person is obliged to perform a known action to which the person has the right.

What is property law

Therefore, such rights are called obligatory.

All rights arising from contracts belong to them.

Thus, according to Article 307 of the Civil Code of the Russian Federation, the debtor is obliged to perform a certain action in favor of the creditor: transfer property, perform work, make payment, etc., or refrain from a certain action, and the creditor has the right to demand that the debtor fulfill his obligation.

Example

The seller and the buyer entered into a purchase and sale agreement, according to which the seller undertakes to transfer 10 units of goods to the buyer, and the buyer undertakes to pay for these goods.

As a result of the conclusion of this agreement, the seller and buyer arose counter obligatory property rights:

— the right to receive the goods by the buyer from the seller;

- the right to receive payment by the seller from the buyer.

Rights to the results of intellectual activity and means of individualization

Legal relations related to intellectual property are regulated by Part 4 of the Civil Code of the Russian Federation.

Article 1226 of the Civil Code of the Russian Federation indicates that intellectual rights are recognized for the results of intellectual activity and means of individualization equivalent to them, which include:

- exclusive right, which is a property right;

- personal non-property rights and other rights (right of succession, right of access and others) - in cases provided for by the Civil Code of the Russian Federation.

The results of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises to which legal protection(intellectual property) are (Article 1225 of the Civil Code of the Russian Federation):

1) works of science, literature and art;

2) programs for electronic computers(computer programs);

3) databases;

4) execution;

5) phonograms;

6) broadcast or cable communication of radio or television programs (broadcasting by broadcasting or cable broadcasting organizations);

7) inventions;

8) utility models;

9) industrial designs;

10) selection achievements;

11) topology integrated circuits;

12) production secrets (know-how);

13) brand names;

14) trademarks and service marks;

15) names of places of origin of goods;

16) commercial designations.

Example

The author wrote the article. The author has the right to the results of intellectual activity. Thus, he may offer to publish this article in a journal for a fee (under a license agreement or under an agreement for the alienation of the exclusive right to the article).

Additionally

Object of taxation

Objects of civil rights

Sales of goods, works or services

Property

Property law

More articles on the topic

Property rights

Property rights– these are the subjective rights of participants in legal relations related to the ownership, use and disposal of property, as well as those material (property) requirements that arise between participants in economic turnover regarding the distribution of this property and exchange (goods, services, work performed, money, valuables). papers, etc.). Property rights are the powers of the owner, the right of operational management and rights of obligations (the right to compensation for damage caused to the health of a citizen due to loss of earnings, as well as damage caused to the property of an individual or legal entity), the rights of authors, inventors, innovators to remuneration (royalty) for created their works (the results of their creative work), inheritance law. As objects of civil legal relations things include money and securities, other property, including property rights; works and services; information; results of intellectual activity, including exclusive rights to them (intellectual property); intangible benefits.

The presence of an obligatory legal relationship, i.e. an obligation, means that one of the subjects is obliged to do something (for example, transfer a thing), and the other subject has the right to demand this, including in court.

Contents of property rights is that the owner has the right of ownership (the possibility of actual possession by the owner of the property belonging to him); use (possibility of consumption (appropriation) by the owner beneficial properties property) and disposal (the ability for the owner to determine the legal fate of the property - its alienation, transfer for use to other persons, use by the owner himself, etc.) of his property.

Forms of ownership and their subjects

Private property of an individual: any property, except that, in accordance with the law, is excluded from the right of private property. The quantity and value of property are not limited, except in cases established by law.

Private property of a legal entity: any property, except that, in accordance with the law, cannot belong to legal entities. The quantity and cost are not limited, except as required by law.

State property of the Russian Federation or its constituent entities: property that belongs to the entire society as a whole.

Municipal property: property is intended to serve the general interests of residents of the municipality.

Property legal relations. Property rights: 1) The right to lifelong inheritable ownership of a land plot; 2) The right to permanent (indefinite) use of a land plot; 3) Easement– limited real right to use someone else’s land plot; 4) Right of operational management; 5) The right of economic management.

Things can be divisible and indivisible; movable and immovable (land plots, residential buildings, structures, enterprises, aircraft and sea vessels, spaceships and satellites). All transactions with real estate (real estate) require state registration.

Obligatory legal relations. The presence of an obligatory legal relationship, i.e. an obligation, means that one of the subjects is obliged to do something (for example, transfer a thing), and the other subject has the right to demand this, including in court. The debtor and the creditor are parties to the obligation, where the debtor is the active party, and the creditor exercises his property right through the behavior of the debtor. When transferring property for temporary use under a lease agreement, the owner has the right to demand from the tenant proper handling of his property and payment of rental (leasing) payments for its provision. Having provided property for rent, the lessor retains ownership of it (real rights), but, by virtue of the agreement concluded with the tenant, an obligatory legal relationship arises that determines the rights and obligations of the parties to the lease agreement.

Rights to the results of intellectual activity And means of individualization: exclusive right, which is a property right; personal non-property rights and other rights (right of succession, right of access and others). Intellectual property– results of intellectual activity and means of individualization that are not the result of intellectual activity, but are equated to them. The results of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property) are: works of science, literature and art; programs for electronic computers; Database; execution; phonograms; broadcast message or cable radio or television broadcast; inventions; utility models; industrial designs; breeding achievements; topologies of integrated circuits; production secrets (know-how); brand names; trademarks and service marks; names of places of origin of goods; commercial designations. The exclusive right to a result of intellectual activity or a means of individualization may belong to one or several persons jointly.

Personal non-property rights– these are the subjective rights of citizens arising as a result of the regulation of personal non-property relations not related to property by civil law. By their nature, personal non-property rights are absolute rights.

Grounds for the emergence and termination of personal non-property rights

Moral rights may arise (or terminate):

– When certain events occur, the occurrence and development of which do not depend on the will of people (birth, reaching a certain age, etc.).

– As a result of legal actions (legitimate actions of a subject of civil law, committed regardless of the intention to cause certain legal consequences, but which arise by force of law).

– Generated by acts of competent authorities (legal action of a competent state body aimed at achieving a legal result; for example, the right of authorship of an invention arises from the moment of a legal act - registration with Rospatent).

– In connection with the conclusion of transactions (for example, the right to confidentiality of correspondence - from the contract for the provision of services by postal organizations, the right to attorney-client privilege - from the contract of agency).

– The predominant number of personal non-property rights cease with the death of their holder (for example, the right to inviolability of the home). The Civil Code of the Russian Federation establishes that a work that was not published during the life of the author may be published after his death by a person who has the exclusive right to the work, if the publication does not contradict the will of the author of the work, specifically expressed by him in writing(in a will, letters, diaries, etc.) for 70 years after the death of the author.

Classification of non-property rights

1) According to the degree of connection between personal non-property rights and the property rights of the holders of these rights.

2) Depending on the interests that make up personal rights, their origin and connection with certain aspects of life.

3) According to the legal nature, industry specifics of manifestation, features of implementation methods and spiritual and moral foundations of existence:

– rights inseparable from the individual (the right to protection of life, health, psyche, personal integrity, etc.);

– the right to express the social qualities of an individual, as well as ensuring a guarantee of the inviolability of these states (the right to a name, a company name, to honor and dignity, to an image, to independent expression of will and feelings, etc.);

– the right to the inviolability of the sphere of personal life and its secrets (the right to the inviolability of the marriage union and its secrets, to the inviolability of the home, to the inviolability of personal documentation and the secrets of its contents; to the inviolability of the secrecy of telephone and telegraph messages, etc.);

– rights to creative activity and use of its results (the right of authorship, to use cultural achievements, etc.).

4) According to the target orientation of personal non-property rights: aimed at individualization of the individual; aimed at ensuring personal integrity; aimed at protecting privacy.

5) Personal non-property rights aimed at individualizing a person: the right to an individual appearance (appearance; in a broad sense, includes appearance, figure, physical data, clothing, that is, the totality of information about a person that can be obtained without resorting to special research); the right to vote (consists of the right to use one’s voice, to dispose of a sound recording; consists of the opportunity to obtain material and non-material benefits due to the individuality of the voice (getting a job as an announcer, an artist dubbing foreign films, etc.), as well as use of your voice by others for a fee or free of charge); right of authorship (the subject with moral rights is the author, i.e. individual, whose creative work created the work; Along with the author, who has moral rights and has the ability to protect them, the law also determines other persons who are allowed to protect these rights after the death of the author. The author’s moral rights arise due to the fact of creating a work of science, literature, or art. No registration or other special design of the work is required. The legislation includes among the non-property rights of the author: the right of authorship, the right to the author's name, the right to publication, the right to protect the author's reputation. Moral rights of authors and performers are protected indefinitely).

6) Personal non-property rights aimed at ensuring personal integrity.

– Right to life and health. Civil legislation is intended to determine the guarantees of the right to life. If a citizen is injured or otherwise damaged his health, compensation is subject to compensation for the victim’s lost earnings (income), which he had or definitely could have, additional expenses incurred caused by damage to health, including expenses for treatment, additional food, purchase of medicines, prosthetics, etc., if it is established that the victim needs these types of help and care and does not have the right to receive them free of charge.

– Right free movement, choice of place of stay and residence.

– Personal integrity is a concept that includes personal freedom from unlawful detention, restrictions on movement, physical (bodily) and mental integrity, etc.

– The inviolability of personal freedom is the ability to have control over oneself and autonomously decide questions about one’s place of residence, location, movement, movement. Every citizen is subject to the right to personal freedom from the moment of birth. All subjects of civil law are considered obliged to respect the right to personal freedom.

7) Personal non-property rights aimed at protecting privacy.

– The right to personal and family privacy. Collection, storage, use and dissemination of information about a person’s private life without his consent is prohibited. The legislation introduces special rules for the protection of private life when a citizen, in order to exercise his right, needs the assistance of third parties - professionals: medical confidentiality; notarial secret; attorney-client privilege; bank secrecy; confidentiality of correspondence, etc.

– The right to the inviolability of personal documentation. The subject of the right to the inviolability of personal documents is any citizen who has such documents, as well as the sender of a letter who has used postal services. The right to inviolability of telephone conversations, telegraphic and other messages, letters arises by virtue of service agreements with the relevant postal organizations. The right to the inviolability of personal documents (other than letters) arises from the moment they are given the necessary objective form.

– The right to inviolability of the home: no one has the right to enter the home against the will of the persons living in it, except in cases provided for federal law or based on a court decision. The subject of the right to inviolability of the home is the tenant with whom the rental agreement for residential premises is signed, the owner of the house (part of the house), apartment and members of their families living together with them. All citizens, including employees of hotels, boarding houses, tourist centers, etc., are considered obligated to respect the right to the inviolability of someone else’s home.

Personal non-property rights, regulated by civil law, exist regardless of their violation. If these rights are violated, relative legal relations of a protective nature arise. The legal fact that gives rise to them is an offense.

Ways to protect personal non-property rights: recognition of law; restoration of the situation that existed before the violation of the right; suppression of actions that violate the right or create conditions for its violation; invalidation of an act of a state body or local government body; termination or change of legal relationship; non-application by the court of an act of a state body or local government body that contradicts the law; methods provided for by law (for example, refutation of information discrediting the honor and dignity of a citizen). The peculiarity of the listed methods of protecting personal non-property rights is that they apply to the offender regardless of his guilt. In connection with the violation of personal non-property rights, the victim has the right to demand compensation for moral damage. In accordance with the Civil Code of the Russian Federation on requirements for the protection of personal non-property rights and other intangible rights limitation of actions does not apply, except as provided by law.


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