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Topical issues of application of Part 1 of Article 76.1 of the Russian criminal code

Kuznetcov A.   (Graduate student of Criminal Law and Criminology Far Eastern Federal University (Vladivostok) )

The paper deals with the application of part 1 of article 76.1 of the Criminal Code, which provides exemption from criminal liability for tax crimes. There are analyzed regularities of the judicial practice on the question of exemption from criminal liability based on the active repentance due to the limited term of the possible application of part 1 of article 76.1 of the Criminal Code. There are argued the needs to use materials of the tax authorities as the main basis for establishing the amount of damages. There are proposals how to improve part 1 of article 76.1 of the Criminal Code.

Keywords:exemption from criminal liability, tax crimes, active repentance, common base
 

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Citation link:
Kuznetcov A. Topical issues of application of Part 1 of Article 76.1 of the Russian criminal code // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№02. -С. 136-140
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