Criteria for Differentiation of Movable and Immovable Property in Civil and Tax Law

The research conducted in the dissertation is aimed at identifying the criteria for distinguishing movable and immovable property in civil law, as well as their impact on tax legal relations arising in determining the object of taxation of corporate property tax. Besides, the article investigated the issue of specific approach to definition of movable and immovable property in tax disputes. In addition, for the purposes of the study the issues of definition of such concepts as "strong connection with the land", "disproportionate damage when moving" and other concepts relevant to the work were also studied. There was also made an attempt to identify both specifically the criteria of movable and immovable property, as well as subsidiary clauses that are not directly such criteria. The study conducted analytical work to identify such criteria both in the civil law directly and in other legislation - in particular, urban planning, accounting, the legislation on the registration system, as well as the norms of standardization. Work has been carried out to summarise legal doctrine on the issue of research, current court practise and foreign and historical experience of the distinction between movable and immovable property.