Corporate criminal liability: case study
This paper focuses on the problems of criminal liability of juridical persons and establishing their guilt. The authors analyses relevant practices in different states with established institutions of corporate criminal liability. Perspectives of international researchers are considered and the prospects ...
Liability of legal entities for tax crimes according to the Russian and US legislations
This article considers the topical issue of introduction of criminal liability of legal entities for tax crimes in Russia. The authors analyse criminal liability of legal entities for tax evasion according to the US legislation.
1. Успенский А. В. Уголовная ответственность за уклонение ...
The concept of extreme necessity in the crime qualified by Article 199.2 of the Criminal Code of the Russian Federation
... 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
