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Title |
Exemption from criminal liability for
concealment of money or property,
the expense of which must be made tax
collection and (or) fees |
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Authors |
Garbatovich Denis Alexandrovich
associate
Professor of Criminal law,
criminology and criminal Executive law of South Ural
state University (national
research University), candidate of legal Sciences,
associate Professor. Chelyabinsk,
Lenin Ave., 76, 454080. E-mail: garbatovich@mail.ru |
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Section |
Criminal legal
doctrine |
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Issue |
1/2016 |
Page |
142-146 |
index UDC |
343.162.4 |
index LBC |
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Abstract |
The article deals with the grounds on which a person
may be relieved of
criminal liability for concealment of money or
property, the expense of which
must be made tax collection and (or) fees. The
grounds for exemption from
criminal liability under Part. 2 tbsp. 76.1 of the
Criminal Code is the simultaneous
presence of two conditions: 1) an offense under Part.
2 tbsp. 76.1 of the
Criminal Code must be committed by a person for the
first time; 2) the person
reimburse the government for damages or transferred
the income receivedfrom the commission of the
offense, as well as transferred to the federal
budget
of the refund in the amount of five times the amount
of the damage incurred or
income received from committing criminal offenses.
The problem in relation to
the first condition is the fact that a person may
often be exempt from criminal
responsibility for the crimes committed, and each
time it will be recognized
as a person who has committed a criminal act. The
problem in relation to the
second condition is his performance as the
commission of such acts as the
concealment of funds or property, the expense of
which must be made collecting
taxes and (or) fees, it is in accordance with the
disposition of the criminal
law (Art. 199.2 of the Criminal Code) not associated
with the generation of
income or damages. We believe that the fulfillment
of the second condition
depends on the design features of the analyzed
elements of a crime, depending
on whether it is material or formal. In particular,
when the concealment of
funds or other property, due to which should be made
collecting taxes and
(or) fees, is a formal composition of the crime, the
condition of the person's
release from criminal liability must be compensation
for the budgetary system
damage, consisting of the amount of the fine and the
amount of the respective
fines as well as the transfer of state income
monetary compensation equal to
five times the amount paid in damages. |
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Keywords |
criminal responsibility, crimes in the
sphere of economic activity,
tax crimes. |
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