Annotation

This article examines the relationship between the categories of "land" and "land plot" when determining the subject of theft. A differentiated approach to examining land as movable and immovable property is implemented. It is concluded that only land plots formed and registered in the state cadastral register are correctly considered as the subject of land theft as real estate, since a land plot is an individually defined property with unique characteristics: a description of the location of the property's boundaries within the scope of information determined by the procedure for maintaining the state real estate cadastre. The property right to a land plot, which constitutes the subject of theft, includes the surface (soil) layer, water bodies, and the plants located thereon. Land as movable property cannot be identified based on individually defined characteristics, but, as part of the earth's surface representing a specific soil layer, the physical equivalent of which is calculable and measurable based on generic characteristics, it can be considered the subject of theft.