The Peculiarities of Legislative Regulation and the Problems of Qualification of Evasion from the Performance of Duties on the Repatriation of Funds

Abstract

This article analyzes the peculiarities of legislative regulation and the problems of qualification of the corpus delicti (criminal offense) provided in Article 193 of the Criminal Code of the Russian Federation Evasion of obligations to repatriate funds in foreign currency or currency of the Russian Federation. Considering the background of the development of legal frameworks for currency transactions changes in approach to determining substantial damages resulting from the actions related to the non-repatriation of funds associated with capital outflows, and the emergence of new forms of participation in civil transactions, the noted criminal offense is revisited from the context of the legal landscape of monetary regulation. Additionally, the effectiveness of law enforcement is compromised due to the unclear delineation of the criteria for the objective elements and the involved parties as stipulated in the legal provisions. Analyzing these criteria in the context of judicial precedents, legislative regulation, and scholarly doctrine has enabled us to draw conclusions vital for accurately categorizing actions falling within the framework of the specified criminal offense. Simultaneously, it is deduced that addressing the problems identified in this study can only be achieved with a systematic change in the approach to countering the evasion of repatriating funds.