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On 22/03/2023 Tatiana Tsepkina took part in the ordinary session of the Working Group on Criminal Procedure under the Public Commissioner for Protection of Rights of Entrepreneurs in the City of Moscow.


The meeting was attended by representatives of the Office of the Commissioner for Human Rights in the Russian Federation, Protection of Business and several public associations, as well as a special expert speaker – Professor of the RANEPA University Alexander Opalsky.


Participants discussed the issues of law enforcement practice at the stage of initiation of criminal cases in the field of tax crimes under Articles 198-199.2 of the Criminal Code of the Russian Federation and assessed the compliance of the provisions of Part 1.3 of Article 140 of the Criminal Procedure Code of the Russian Federation with tax legislation. The legislative initiative to increase the maximum period of detention in accordance with Articles 91, 92 of the Criminal Procedure Code of to resolve the issue of bail was reviewed again. The Working Group was presented with an analysis of judicial practice on the consideration of complaints about the illegality of the transfer of the accused, convicted persons against whom a conviction has not entered into force, from one pre-trial detention center to another, which significantly complicates the implementation of the procedural rights of these persons. In addition, the meeting considered draft amendments to Article 64 of the Criminal Code regarding the recognition of pregnancy and the presence of young children as exceptional mitigating circumstances when sentencing.


“Prosecution in the category of cases of tax crimes is an exceptional measure applied when other possibilities of eliminating the damage caused to the budget are exhausted. The long-term successful practice of L&P in the field of economic crimes, including tax disputes, indicates that the amendments to Articles 140 and 144 of the Criminal Procedure Code of the Russian Federation adopted in March 2022 led to the unjustified initiation of criminal cases under Articles 198-199.2 of the Criminal Code of the Russian Federation, because there is inconsistency in the provisions of Part 1.3 of art. 140 of the Code of Criminal Procedure of the Russian Federation and the norms of tax legislation, paragraph 3 of Article 32 of the Tax Code of the Russian Federation, which creates prerequisites for making illegal decisions by investigative bodies. Numerous clarifications of the Federal Tax Service of the Russian Federation on the issues of sending tax audit materials to the investigative authorities did not eliminate legal uncertainty,” – comments Tatiana Tsepkina, L&P`s Attorney-at-Law.
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