to Put a taxpayer in jail for ignorance of the law is impossible. This position was made by the constitutional court. The high court came to the defense of the military, which was in the dungeons of a tax deduction by mistake.

Before the constitutional court reached researcher of the St. Petersburg naval Academy Michael Litvinov. A few years ago, he as a member of the military mortgages bought an apartment. And as a concerned citizen immediately went to the tax office with a full package of documents: Declaration, income statements, and so on. Among other things, included the papers was a statement for a tax deduction. That the military mortgage holders on it do not have rights, Litvinov did not know. Some time later, the deduction received on account of a scientist. But soon, the tax authorities woke up and wrote on Litvinov’s statement to the police. The guards in his action found the part of the serious crime of fraud committed on a large scale using his official position (part 3 of article 159 of the criminal code). However, in the court case immediately collapsed. Judges reasoned logical: do not give the person time just because he does not know the law. As for fraud you need intent, and the scientist he was not. The documents he submitted are true, all the information in them is true. Moreover, even returned all the money to the penny, as soon as he learned that he has a right to them. However, on appeal the acquittal was quashed. Retrial ended for Litvinov prison term with a truly unique motivation in a new sentence: “the Lithuanians, occupying the position of a researcher of the naval Academy, could not know of the provisions of the Tax code.” Strange that this position seemed to colleagues and judges of the constitutional court. The Supreme court did not agree that once a person knows how to design nuclear submarines, and the intricacies of legislation to understand required. Moreover, as emphasized in the decision of the constitutional court, to verify the correctness of the documents and validity of all claims of citizens to payment is a tax. However, as agreed by the Board of higher judges, and they make mistakes. So to prosecute under the criminal code of the Russian Federation “Moshennichestvo” for a simple oversight or misunderstanding of the law is impossible. The scheme of actions of the taxpayer would be considered only in the case if the investigation has established the fact of collusion with employees of tax inspection and a clear intent to cheat. To recognize the requirement of convicted war article 159 of the criminal code unconstitutional, the court did not. However, ordered to reconsider the criminal case of Mikhail Litvinov.