The concept of extreme necessity in the crime qualified by Article 199.2 of the Criminal Code of the Russian Federation
... of making amendments to the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 48 dated 26.11.2019 "On the practice of applying Legislation on Liability for Tax crimes by courts".
Tsirit O.A.
extreme necessity, concealment of funds, prevented harm, criminal liability
5-11
