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XXI International Scientific and Practical Conference of the Moscow State Law Academy.
2 февраля 2024 г.

Nikita Rozhentsov, attorney-at-law, counselor of criminal law and general practice of Alliance Legal Consulting Group, speaker of the event "Criminal Law: Strategy of Development in the XXI century". Speech topics: Misconception, abuse, offense and crime: approaches in law enforcement in cases of tax crimes.

Main theses of the speech:

The issue of distinguishing between criminal and non-criminal unlawful acts in tax legal relations remains debatable. 

Far not always, if it is a matter of a bona fide mistake in the application of a particular tax rule, a person can be held criminally liable. 

A number of experts are of the opinion that abuse of the right in the tax sphere may not indicate the commission of a tax offense. 

The focus of attention of law enforcement and judicial authorities is the assessment of the business purpose of a business decision, which entails tax consequences.

You can read the materials of the speech in the section "Expert Activity".

*O.E. Kutafin Moscow State Law University - Scientific and Educational Center is a structural subdivision of the Federal State Budgetary Educational Institution of Higher Education "O.E. Kutafin Moscow State Law University (MSLA)".