Determining the place of enforcement in proceedings involving the debtor's financial assets: Judicial interpretation and comparative legal standards
Palabras clave:
Enforcement Proceedings, Intangible Financial Assets, Monetary Claims, Territorial Competence, Place Of Enforcement, Article 24, Supreme Court of Ukraine, Judicial Interpretation, Comparative Law, Financial AssetsResumen
The article examines the determination of the place of enforcement where the debtor’s property consists of intangible financial assets, with particular attention to Article 24 of the Law of Ukraine “On Enforcement Proceedings”, the relevant Supreme Court jurisprudence, and selected comparative legal approaches. The study applies doctrinal legal analysis, statutory interpretation, case-law analysis, and functional comparative analysis of Ukrainian, German, English and European Union approaches. The findings demonstrate that bank-account balances and similar monetary rights cannot be localised solely by reference to the physical location of a financial institution because their legal existence derives from an underlying legal relationship. The analysis of the pre-2026 Supreme Court jurisprudence shows the gradual development of more legally relevant and objectively verifiable territorial connections. The study also distinguishes judicial interpretation from judicial law-making and identifies the procedural limits governing territorial competence. The 2026 amendment of Article 24 is examined as a subsequent legislative clarification of the pre-existing interpretative problem. The article concludes that territorial competence concerning intangible financial assets should rely on legally recognised and objectively supportable connecting factors established within the applicable statutory framework.
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Derechos de autor 2026 Yurii Koller, Ihor Samsin, Oleg Roy, Maryna Materynko, Igor Shcherbakov
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