Mobile property: problem of determining the object of taxation

The author analyzes the problems of classifying property as movable in tax legislation in the absence of legislatively established criteria for qualifying such property. The key decisions of the judiciary regarding the assignment of property, the registration of which is optional, to movable, are considered. It is concluded that there are no criteria in the legislation that would clearly distinguish property that has an inextricable link to land from equipment that has such a link indirectly. Criteria are proposed for distinguishing the mounted equipment from real estate.