The concept of extreme necessity in the crime qualified by Article 199.2 of the Criminal Code of the Russian Federation
... The article notes the importance 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
Problems of classifying tax crimes by actus reus
... Федерации : федеральный закон от 13.06.1996 № 63-ФЗ (в ред. от 07.03.2003) [Электронный ресурс]. Доступ из справ.-правовой системы «КонсультантПлюс».
Tsirit O.
tax crimes, large amount of unpaid taxes, fiscal year, calculation of proportion of unpaid taxes, payment of insurance premiums
68-75
Problems of qualifying tax-related crimes based on the characteristics of the perpetrator
... [Электронный 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
The problems of exemption from criminal liability for tax offences
... Архив суда Московского района г. Калининграда. Уголовное дело № 1-614/2001 г.
8. Материалы Управления ФСНП по Калининградской области. 2000 г.
Tsirit O.
tax crimes, damage to the budget system of the Russian Federation, active repentance
112-115
Liability of legal entities for tax crimes according to the Russian and US legislations
... отношении юридических лиц : пояснительная записка к проекту федерального закона // Официальный сайт Следственного комитета РФ. URL: www.genproc.gov.ru
Tsirit O. A., Soldatova L. N.
legal entities, tax crimes, criminal liability
153-158
