| Summary: | The article examines the issue of seizure of funds in the bank accounts of a legal entity or an individual entrepreneur as one of the measures to ensure criminal proceedings. The issue of seizing property in order to ensure the preservation of physical evidence is studied as a basis for seizing property in criminal proceedings. The norms of the Criminal Procedure Code of Ukraine, which fix the concepts of physical evidence, seizure of property in the context of preservation of physical evidence, are analyzed.
The author has researched the meaning of the concept of "money in cash and non-cash form" according to the current legislation. The legal nature of non-cash funds in terms of the possibility of recognizing them as material evidence has been studied.
On the example of court decisions, attention is drawn to the ambiguous practice of recognizing non-cash funds as physical evidence.
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