The concept of extreme necessity in the crime qualified by Article 199.2 of the Criminal Code of the Russian FederationAbstract
In this article, the author examines the actual issue of applying provisions of an extreme necessity to actions containing signs of a crime under Article 199.2 of the Criminal Code of the Russian Federation on such a circumstance that excludes the criminality of the act. The author analyses a variety of views on the problem under consideration. Methodologically, the study relies on general scientific methods, as well as the method of formal legal analysis. The purpose is to identify existing gaps of a theoretical and practical nature and to propose 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".