The professional publication "Lawyer's Newspaper" published a commentary by Nikita Rozhentsov, advocate, counselor of criminal and general practice of Alliance Legal CG.

Waiting for a solution to the problem of initiation of criminal proceedings on tax crime.
In 2023, experts debated about what is the reason to initiate criminal proceedings for a tax offense: an effective decision of the tax authority or materials evidencing a violation of the law that the tax authorities have.
Today, criminal cases on tax crimes are initiated both before the entry into force of the decision on tax audit, and after.
You can read the full version of the article on the website of the publication "Advokatelskaya Gazeta".