| Summary: | 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.
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