Problems of classifying tax crimes by actus reus
... taxes. It is noted that the Plenum of the Supreme Court is expected to amend current Decision No. 64 of 28.12.2006 ‘On the practices of courts applying criminal legislation on liability for tax crimes’. It is also stressed that, despite the existing obligation to pay insurance premiums, there is no rule on criminal liability of persons evading such payments. In this regard, it is proposed to include liability for failing to pay insurance premiums to the state budget funds in the disposition of Articles 198, 199 of the Criminal Code.
1. Цирит О. А. Некоторые проблемы квалификации налоговых преступлений по признакам субъекта // Вестник ...
