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“By law, the defendant fully compensated the Treasury for the damage is entitled to rely on the termination of criminal prosecution on charge in tax crimes and illegal actions connected with evasion from payment of insurance contributions for compulsory social insurance against accidents at work and occupational diseases in the state extra-budgetary Fund”, – said the Chairman of the Association of lawyers of Russia Vladimir Gruzdev.

But, he said that under the current wording of the law, to repay the damage from the criminal activities required prior to the appointment of the first court hearing.

In practice, this introduces a limitation: if the person paid the debt after the commencement of the hearing, it is humane rules seemingly do not apply. Who is not paid to the court, the late. Therefore, the Supreme court of Russia proposed to expand the time frame.

As noted by the Chairman of the Board of AYUR Vladimir Gruzdev, in the case of adoption of the proposed amendments to the code of criminal procedure to repair the damage can be at any time before the court in the deliberation room. Then the court would be entitled to terminate the criminal case and release the accused from criminal responsibility. But this decision will be made taking into account all the circumstances.

“the Analysis of judicial statistics indicates that accused of tax crimes are often cost-effective to pay the court fine than to pay damages, including the unpaid taxes, penalties and interest, – told “RG” the Advisor of the Federal chamber of lawyers Evgeny Rubinstein. – This is not surprising, since legislation in some cases provides a choice of non-rehabilitating grounds for termination of the criminal case”.

He agreed that innovation is in some cases helps the defendant to avoid criminal punishment, and the state to make amends.

“According to the Judicial Department of the Supreme court of the Russian Federation, in 2019, the courts have considered criminal proceedings for the Commission of tax crimes (article 198-199.2 of the criminal code) in respect of 1012 people, – says Eugene Rubinstein. – Of those convicted were only 576 people, that is, 57 percent. The remaining cases were closed for various reasons. Moreover, in connection with the compensation terminated criminal cases against 20 people, 3.5 percent of all terminated) and in connection with the payment of court fine is 145, 25 percent.”

According to Vladimir Gruzdev, the proposed changes in the code will help improve the practice of reviewing these cases, to protect the business from unfounded criminal prosecution. He also reminded that at the end of last year, the Supreme court made important clarifications on features to attract��tion to criminal liability for tax crimes.