Problems of qualifying tax-related crimes based on the characteristics of the perpetrator
... ресурс] : постановление Пленума Верховного суда РФ от 28.12.2006 № 64, п. 6, абз. 3. Доступ из справ.-правовой системы «КонсультантПлюс».
Tsirit O.
tax crimes, perpetrator of crime, legal representative, authorized representative, figurehead, joint participation in crime
99-102