Возмещение руководителем организации причиненного ею налогового ущерба: как защитить свои имущественные права и законные интересы

Abstract

It seems inadmissible when a person guilty of non-payment of taxes by an organisation repays the damage to the budget from its own, but not from illegally saved funds. Taking into account the latest legal positions of the Supreme Court and the Constitutional Court the practice of compensation of tax damage to the organisation from its head within the framework of a civil action in a criminal case on the basis of paragraph 1 of Art. 15 and Art. 1064 of the Civil Code should be clarified.