Annotation

Current legislation and doctrine have developed an ambiguous approach to understanding intangible assets as objects of civil rights and the relationship of this category to personal non-property rights. This paper addresses the problem of understanding intangible assets as objects of subjective civil rights and their characteristics. Resolving this problem will allow us to distinguish between these categories and clarify the key attributes of intangible assets. The use of comparative analysis methods, including formal legal approaches and general scientific methods, has allowed us to address these issues. An analysis of current legislation, law enforcement practice, and scientific literature has enabled us to establish terminological clarity in the use of the categories "protection of intangible assets" and protection of rights. A substantiated approach is developed that attributes of non-transferability, including inalienability, are inherent in intangible assets as objects of civil rights. This does not preclude the transfer of individual powers of a personal non-property right, either for a fee or free of charge. Importantly, only individual powers within the personal right can be transferred; the entire right cannot be transferred. It is established that the intangible nature of an asset does not preclude the possibility of valuing the rights arising therefrom. A distinction is made between the categories "non-property" and "intangible." Directions for improving current civil legislation are outlined.