ПОСТАНОВЛЕНИЕ ПЛЕНУМА ВЕРХОВНОГО СУДА РФ ОТ 26 НОЯБРЯ 2019 г. № 48 «О ПРАКТИКЕ ПРИМЕНЕНИЯ СУДАМИ ЗАКОНОДАТЕЛЬСТВА ОБ ОТВЕТСТВЕННОСТИ ЗА НАЛОГОВЫЕ ПРЕСТУПЛЕНИЯ»: АНАЛИЗ ОСНОВНЫХ НОВЕЛЛ

Abstract

The article provides a critical analysis of a number of provisions of the Resolution No. 48 of the Plenum of the Supreme Court of the Russian Federation of November 26, 2019, “On the practice of the courts’ application of legislation on liability for tax crimes”. The author notes that the current version of the decree allows considering tax evasion as a formal crime. Thus, the Supreme Court of the Russian Federation laid down the preconditions for classifying tax evasion as a continuing crime, which would significantly reduce the number of criminal cases terminated due to the expiration of the statute of limitations for criminal liability. The author also draws attention to the refusal of the Supreme Court to define the category “concealment of funds or other property” for the purposes of applying Art. 199.2 of the Criminal Code of the Russian Federation. It is noted that such a refusal may lead to a broader interpretation by the courts of this criminal law norm.