of November 12, 2002 No. P-151/2002
About determination of the concept "income" for the purposes of qualification of illegal business activity in case of criminal prosecution
Constitutional court of the Republic of Belarus as a part of the chairman - the Chairman of the Constitutional Court Vasilevich G. A., vice-chairman Maryskin A. V., Boyko T. S. judges., Kenik K. I., Podgrusha V. V., Tikovenko A. G., Filipchik R. I., G.B. Cone, Shuklina V. Z. considered based on Article 40, parts one of article 116 of the Constitution of the Republic of Belarus the address concerning determination of concept of revenue from illegal business activity yielded in Item 6 of the resolution of the Plenum of the Supreme Court of the Republic of Belarus of June 28, 2001 No. 6 "About court practice on cases on illegal business activity".
Having analyzed provisions of Criminal and Civil codes, the tax legislation and other regulatory legal acts of the Republic of Belarus, the Constitutional Court established the following.
According to part one of article 11 of the Criminal code of the Republic of Belarus (further - UK) crime is recognized committed socially dangerous act (action or failure to act) which is characterized by the signs provided by this Code, and prohibited them under the threat of punishment is guilty.
According to part one of article 233 UK illegal business activity is recognized crime if it is integrated to income acquisition in large size. The part two of this Article provides the increased responsibility for the illegal business activity integrated to income acquisition in especially large size.
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