ABOUT SOME QUESTIONS OF BRINGING TO RESPONSIBILITY OF PERSONS, INVOLVED IN THE ILLEGAL REIMBURSEMENT OF VALUE ADDED TAX
( Pp. 132-135)
More about authors
Drozdova Elena Anatolievna
Cand.Sci.(Law), Associate Professor, Associate Professor of the Department «Criminal law, criminal procedure and law enforcement»,UI RUT MIIT
Russian University of Transport (MIIT)
Moscow, Russian Federation
Russian University of Transport (MIIT)
Moscow, Russian Federation
Abstract:
The article deals with the issues of bringing to justice the organizers of illegal compensation from the VAT budget. Schemes for the commission of this category of crimes are considered.
How to Cite:
Drozdova E.A., (2018), ABOUT SOME QUESTIONS OF BRINGING TO RESPONSIBILITY OF PERSONS, INVOLVED IN THE ILLEGAL REIMBURSEMENT OF VALUE ADDED TAX. Economic Problems and Legal Practice, 4 => 132-135.
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Svedeniya o prestupleniyakh korruptsionnoy napravlennosti, vyyavlennykh organami vnutrennikh del, po vidam ekonomicheskoy deyatel nosti (f.050) // Sbornik GIATS Ministerstva vnutrennikh del RF. - M. 2017.
Prigovor № 1-291/2015 ot 6 iyulya 2015 g. po delu № 1-291/2015 // SPS Konsul tantPlyus.
Reshenie Oktyabr skogo rayonnogo suda g.Arkhangel ska ot 31 maya 2018 goda po delu № 2-2392/2018 // SPS Konsul tantPlyus.
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Postanovlenie Plenuma Verkhovnogo Suda RF ot 15.11.2016 № 48 O praktike primeneniya sudami zakonodatel stva, reglamentiruyushchego osobennosti ugolovnoy otvetstvennosti za prestupleniya v sfere predprinimatel skoy i inoy ekonomicheskoy deyatel nosti // SPS Konsul tantPlyus.
Ugolovnyy kodeks Rossiyskoy Federatsii ot 13.06.1996 N 63-FZ (red. ot 23.04.2018, s izm. ot 25.04.2018) // Sobranie zakonodatel stva RF, 17.06.1996, № 25, st. 2954.
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast pervaya) ot 30.11.1994 № 51-FZ (red. ot 23.05.2018) (s izm. i dop., vstup. v silu s 03.06.2018) // Sobranie zakonodatel stva RF, 05.12.1994, № 32, st. 3301.
Soglasheniem o vzaimodeystvii mezhdu Sledstvennym komitetom Rossiyskoy Federatsii i Federal noy nalogovoy sluzhboy ot 13 fevralya 2012 goda, № 101-162-12/MMV-27-2/3 // SPS Konsul tantPlyus.
Soglashenie o sotrudnichestve i organizatsii informatsionnogo vzaimodeystviya federal noy sluzhby po finansovomu monitoringu i federal noy nalogovoy sluzhby ot 06.03.2018 N 01-01-17/4436/MMV-23-2/7 // SPS Konsul tantPlyus.
Soglasheniem o sotrudnichestve Federal noy tamozhennoy sluzhby i Federal noy nalogovoy sluzhby ot 21.01.2010 № 01-69/1, № MM-27-2/1 (red. ot 05.09.2016) // SPS Konsul tantPlyus.
Soglasheniya o vzaimodeystvii mezhdu Ministerstvom vnutrennikh del Rossiyskoy Federatsii i Federal noy nalogovoy sluzhboy (utv. MVD Rossii № 1/8656, FNS Rossii № MMV-27-4/11 13.10.2010) (red. ot 01.11.2017) // SPS Konsul tantPlyus.
Prikaz Federal noy nalogovoy sluzhby ot 19 marta 2018 g. N MMV-7-8/153 //SPS KonsultantPlyus.
Belokhrebtov V.S. Skhemy soversheniya moshennichestva s vozmeshcheniem naloga na dobavlennuyu stoimost // Izvestiya Tul skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki. 2015. S.39.
Karpovich O.G. Voprosy mezhdunarodno-pravovogo podkhoda bor by s otmyvaniem prestupnykh dokhodov // Vneshnetorgovoe pravo. - 2015. - № 2. - S. 31-32
Sayt informatsionnogo agentstva Rossii TASS / Effektivnost vyyavleniya i rassledovaniya nalogovykh prestupleniy v Rossii rastet Elektronnyy resurs URL: http://tass.ru/obschestvo/4874524 (data obrashcheniya 02.08.2018).
Ofitsial nyy sayt Rosfinmonitoringa http://www.fedsfm.ru /releases data obrashcheniya 02.08.2018 .
Svedeniya o prestupleniyakh korruptsionnoy napravlennosti, vyyavlennykh organami vnutrennikh del, po vidam ekonomicheskoy deyatel nosti (f.050) // Sbornik GIATS Ministerstva vnutrennikh del RF. - M. 2018.
Svedeniya o prestupleniyakh korruptsionnoy napravlennosti, vyyavlennykh organami vnutrennikh del, po vidam ekonomicheskoy deyatel nosti (f.050) // Sbornik GIATS Ministerstva vnutrennikh del RF. - M. 2017.
Prigovor № 1-291/2015 ot 6 iyulya 2015 g. po delu № 1-291/2015 // SPS Konsul tantPlyus.
Reshenie Oktyabr skogo rayonnogo suda g.Arkhangel ska ot 31 maya 2018 goda po delu № 2-2392/2018 // SPS Konsul tantPlyus.
Reshenie Voroshilovskogo rayonnogo suda Volgograda ot 18 maya 2018 goda po delu № 2-44/2018 // SPS Konsul tantPlyus.
Postanovlenie Plenuma Verkhovnogo Suda RF ot 15.11.2016 № 48 O praktike primeneniya sudami zakonodatel stva, reglamentiruyushchego osobennosti ugolovnoy otvetstvennosti za prestupleniya v sfere predprinimatel skoy i inoy ekonomicheskoy deyatel nosti // SPS Konsul tantPlyus.
