RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE RUSSIAN FEDERATION

of December 28, 2006 No. 64

About practice of application by courts of the penal legislation about responsibility for tax offenses

For the purpose of ensuring the correct and uniform application by courts of the penal legislation about responsibility for tax avoidance and charges, non-execution by the tax agent of obligations on their calculation, deduction or transfer in the relevant budget (off-budget fund), and also for concealment by the taxpayer of the money or property necessary for collection of shortage (Article 198, of 199, 199.1, 199.2 Criminal Code of the Russian Federation) the Plenum of the Supreme Court of the Russian Federation decides to make to courts the following explanations:

1. Draw the attention of courts that public danger of tax avoidance and charges, that is intentional failure to carry out of the constitutional obligation of everyone to pay legally established taxes and fees consists in not cash receipt in budget system of the Russian Federation.

The tax is understood as the obligatory, individually non-paid payment levied from the organizations and physical persons in the form of alienation of belonging to them on the property right, economic maintaining or operational management of money for the purpose of financial provision of activities of the state and (or) municipalities (Item 1 of article 8 of the Tax Code of the Russian Federation - further the Tax Code of the Russian Federation).

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info