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“The Sword of Damocles” Over the Fate of Taxpayers

The article examines the practice of leveling criminal charges under art.199 of the Penal Code of the RF for tax evasion. The author demonstrates that tax police bodies are not within their rights in bringing criminal charges under arts. 198 and 199 of the Penal Code of the RF for payment of taxes later than the times determined by legislation concerning taxes and collections, because the Code does not qualify “evasion of timely payment of taxed or insurance dues” as a criminal offense.

A.V. Popov

Source publication: Business Lawyer [Biznes-adfvokat], 2000, No.1

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