Evasion of customs payments under the Criminal Code of the Russian Federation: the statistics of committed crimes and evolution of criminal liability under Russian law
( Pp. 117-120)
More about authors
Cherepkov Denis S.
aspirant kafedry ugolovnogo prava
National Research University "Higher School of Economics"
National Research University "Higher School of Economics"
Abstract:
Aim. Review the crimes in accordance with Article 194 of the Criminal Code of the Russian Federation, analyze the quantity of crimes committed in 2011 and 2014, as well as investigate the correct application of the definition of grand and in especially big amount of a for cited Article. Results. Quantity of accomplished crimes according with Article 194 of the Criminal Code of the Russian Federation is increasing every year. "Contraband of goods" decriminalized and similar committed acts as "contraband of goods" is qualified correctly by the customs authorities in accordance with Article 194 of the Criminal Code of the Russian Federation. Incorrect application of sanctions by the courts under applying Article 194 of the Criminal Code requiring the accused twice to pay the customs payments. Sizes of grand and in especially big amount of evasion of customs payments are conditional. One solution to this problem is introduced new corpus delicti in the Criminal Code. Social consequences. Progressive growth of accomplished crimes according with Article 194 of the Criminal Code of the Russian Federation by attracting new participants foreign trade economic activities on the Russian market, because, firstly, 01.01.2015 the Eurasian Economic Union started to work, promoting free moving of goods, services, capital and labor, and secondly, a gradual reduction of import customs duties to 2017 within the framework of Russia's WTO accession
How to Cite:
Cherepkov D.S., (2015), EVASION OF CUSTOMS PAYMENTS UNDER THE CRIMINAL CODE OF THE RUSSIAN FEDERATION: THE STATISTICS OF COMMITTED CRIMES AND EVOLUTION OF CRIMINAL LIABILITY UNDER RUSSIAN LAW. Business in Law, 1 => 117-120.
Reference list:
Ugolovnyy kodeks Rossiyskoy Federatsii ot 13.06.1996 N 63-FZ // SPS quot;Konsul tant Plyus quot;;
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast pervaya) ot 30.11.1994 N 51-FZ // SPS quot;Konsul tant Plyus quot;;
Federal nyy zakon ot 07.12.2011 N 420-FZ quot;O vnesenii izmeneniy v Ugolovnyy kodeks Rossiyskoy Federatsii i otdel nye zakonodatel nye akty Rossiyskoy Federatsii quot; // SPS quot;Konsul tant Plyus quot;
Soglashenie mezhdu Pravitel stvom RF, Pravitel stvom Respubliki Belarus i Pravitel stvom Respubliki Kazakhstan ot 18.06.2010 quot;O poryadke peremeshcheniya fizicheskimi litsami tovarov dlya lichnogo pol zovaniya cherez tamozhennuyu granitsu tamozhennogo soyuza i soversheniya tamozhennykh operatsiy, svyazannykh s ikh vypuskom quot; // SPS quot;Konsul tant Plyus quot;
Prigovor Golovinskogo rayonnogo suda goroda Moskvy ot 13.09.2011 po delu N 1-470/11 // SPS quot;Konsul tant Plyus quot;
Prigovor KHimkinskogo gorodskogo suda Moskovskoy oblasti ot 20.11.2013 po delu N 1-590/2013 // SPS quot;Konsul tant Plyus quot;
Prigovor KHimkinskogo gorodskogo suda Moskovskoy oblasti ot 07.08.2013 po delu N 1-389/2013 // SPS quot;Konsul tant Plyus quot;;
Prigovor KHimkinskogo gorodskogo suda Moskovskoy oblasti ot 10.10.2013 po delu N 1-482/13g // SPS quot;Konsul tant Plyus quot;;
Prigovor Korsakovskogo gorodskogo suda Sakhalinskoy oblasti ot 04.04.2014 po delu N 1-98/2014goda // SPS Konsul tant Plyus quot;
Ofitsial nyy sayt FTS Rossii - http://customs.ru/index.php option com content view article id 15537:-2011-2010- catid 55:2011-01-24-16-40-26.
Latypov R. Z. MODELI ORGANIZATSII TAMOZHENNOGO AUDITA//Biznes v zakone. Ekonomiko-yuridicheskiy zhurnal №1 2014,str. 113-116
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast pervaya) ot 30.11.1994 N 51-FZ // SPS quot;Konsul tant Plyus quot;;
Federal nyy zakon ot 07.12.2011 N 420-FZ quot;O vnesenii izmeneniy v Ugolovnyy kodeks Rossiyskoy Federatsii i otdel nye zakonodatel nye akty Rossiyskoy Federatsii quot; // SPS quot;Konsul tant Plyus quot;
Soglashenie mezhdu Pravitel stvom RF, Pravitel stvom Respubliki Belarus i Pravitel stvom Respubliki Kazakhstan ot 18.06.2010 quot;O poryadke peremeshcheniya fizicheskimi litsami tovarov dlya lichnogo pol zovaniya cherez tamozhennuyu granitsu tamozhennogo soyuza i soversheniya tamozhennykh operatsiy, svyazannykh s ikh vypuskom quot; // SPS quot;Konsul tant Plyus quot;
Prigovor Golovinskogo rayonnogo suda goroda Moskvy ot 13.09.2011 po delu N 1-470/11 // SPS quot;Konsul tant Plyus quot;
Prigovor KHimkinskogo gorodskogo suda Moskovskoy oblasti ot 20.11.2013 po delu N 1-590/2013 // SPS quot;Konsul tant Plyus quot;
Prigovor KHimkinskogo gorodskogo suda Moskovskoy oblasti ot 07.08.2013 po delu N 1-389/2013 // SPS quot;Konsul tant Plyus quot;;
Prigovor KHimkinskogo gorodskogo suda Moskovskoy oblasti ot 10.10.2013 po delu N 1-482/13g // SPS quot;Konsul tant Plyus quot;;
Prigovor Korsakovskogo gorodskogo suda Sakhalinskoy oblasti ot 04.04.2014 po delu N 1-98/2014goda // SPS Konsul tant Plyus quot;
Ofitsial nyy sayt FTS Rossii - http://customs.ru/index.php option com content view article id 15537:-2011-2010- catid 55:2011-01-24-16-40-26.
Latypov R. Z. MODELI ORGANIZATSII TAMOZHENNOGO AUDITA//Biznes v zakone. Ekonomiko-yuridicheskiy zhurnal №1 2014,str. 113-116
Keywords:
evasion of customs payments, article 194 of the criminal code, article 188 of the criminal code.
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