"Crimes in the sphere of economy: Russian and foreign experience". Nikita Rozhentsov, advocate, advocate, advisor of Criminal Law and General Practice - speaker of the event.
"Crimes in the sphere of economy: Russian and foreign experience".
Theme: Additional imputation of Article 174.1 of the Criminal Code of the Russian Federation in cases of tax crimes: practice of application and its prospects".
Main theses:
The changes in criminal legislation adopted in 2013 are now not a formal obstacle to the imputation of tax crimes in conjunction with the article on legalization (174.1 of the Criminal Code of the Russian Federation);
The Resolution of the Plenum of the Russian Federation 2015 did not give a concrete answer to the question: whether tax crimes are recognized as predicate offenses in relation to the article on money laundering;
Investigative bodies and courts are still not ready to prosecute under two criminal articles at once. The exception is 2023 (cases of well-known Internet bloggers);
Recognition of tax crimes as predicate offenses will inevitably lead to the leveling of work carried out by the state aimed at voluntary repayment of tax liabilities;
There are currently no sentences under two articles (198-199 and 174.1 of the Criminal Code of the Russian Federation) that have entered into legal force. The new approach in practice has only yet to prove its validity.
*O.E. Kutafin Moscow State Law University - The Research and Education Center is a structural subdivision of the federal state budgetary educational institution of higher education "O.E. Kutafin Moscow State Law University (MSLA)".