Characteristics of Imposing and Removing Arrests Debtors' Property by Enforcement Authorities during the Conditions of Martial Law

The article examines the features of the imposition and removal of seizure from debtors' property by law enforcement agencies under military law. Also, the article analyzes the work of state bodies in the conditions of martial law and highlights the normative legal acts on the basis of which the execution of expenditure transactions from the accounts of individuals whose funds have been seized by the state executive service bodies, private executors, without taking into account such seizure, is regulated. official resources. Gaps in the operation of the automated system of executive proceedings are taken into account when carrying out the arrest of funds within the amount of debt under executive documents. The concept of a special and specialized debtor's account, which is subject to arrest by the enforcement authorities, was studied and the current legislation regulating this concept was characterized. The mechanism of interaction between banking institutions and law enforcement agencies during the imposition of arrests and their removal is highlighted. The shortcomings in the work of banking institutions that arise when opening special and specialized accounts of citizens are analyzed. The problem of the procedural possibility of recognizing the account to which the salary funds are received, as the one on which it is forbidden to impose a seizure, has been established. The position of the Supreme Court of Ukraine regarding the target status of salary funds that go to accounts without special or specialized status has been analyzed. Proposals have been made to solve problematic issues that arise during the interaction of banking institutions and law enforcement agencies during the imposition and removal of seizures from the accounts of Ukrainian citizens