Execution impossible to pardon

Having analyzed the practice of leveling criminal charges under art. 199 of the Penal Code of the RF for tax evasion, the author comes to the conclusion that if a legally acting decision of an arbitration court has determined the an organization-taxpayer has no arrears in taxation payments, then under art.28 of the Penal Procedural Code of the RSFSR such a court act is binding on the court, prosecutor, investigator and the person carrying out investigative procedures on the criminal case. Therefore the officials of that organization cannot be subject to criminal charges under art.199 of the Penal Code of the RF as no crime has been committed.

A.V. Popov

Source publication: Business Lawyer [Biznes advokat] 1999, No.21