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 от уплаты налогов ...
Problems of classifying tax crimes by actus reus
... calculation of large and especially large amounts of unpaid 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 ...
Urgent issues of creating a system of legal regulation of Russian economy’s deoffshorisation
....02.2015).
7. Страны G20 договорились об автоматическом обмене налоговой информацией. URL: http://www.interfax.ru/business/407417 (дата обращения: 23.12.2014).
8. Study Finds Crime, Corruption, Tax Evasion Drained $946.7bn from Develo-ping Countries in 2011. URL: http://www.gfintegrity.org/press-release/study-finds-crime-corruption-tax-evasion-drained-946—7bn-from-developing-countries-in-2011 (дата обращения: 09.01.2015).
Baranovskaya ...
Problems of qualifying tax-related crimes based on the characteristics of the perpetrator
... that the Plenary Session of the Supreme Court should clarify these issues through introducing amendments to the existing Resolution No. 64 of December 28, 2006 "On the practice of court application of criminal legislation concerning liability for tax crimes".
1. Статистические сведения о состоянии преступности по субъектам Российской Федерации за январь — февраль 2014 // МВД РФ, ФКУ «Главный ...
The problems of exemption from criminal liability for tax offences
... 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
The concept of extreme necessity in the crime qualified by Article 199.2 of the Criminal Code of the Russian Federation
... possible ways to bridge them. 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
The noun visilka: a semantic portrait and a system of multiple meanings (based on police search documentation of the second half of the 19th century)
... former student of the Kharkiv Veterinary Institute, Ivan Trofimov Tsitsenko, who was involved in the investigation of a state crime]. OGKU «Gosudarstvennyj arhiv Irkutskoj oblasti», F. 32. Op. 5. D. 519. L. 2.
Mayorov, A. P., 2017. Semantika glagola ... ... monetary penalties, on the recovery of folded recruitment money, on lost documents, in criminal cases, on the recovery of state taxes]. GBUTO «Gosudarstvennyj arhiv Tyumenskoj oblasti». F. I-3. Oр. 1. D. 62. L. 4 (In Russ.).
Ukazy Tobol'skogo gubernskogo ...
