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Актуальные Тенденции Минимизации Уголовно-Правовых Последствий Налоговых Споров

Author

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  • Борисичев Антон Александрович

    (НИУ ВШЭ)

Abstract

Проанализирована судебная практика за 2013 г. и первую половину 2014 г., касающаяся применения ст. 199 «уклонение от уплаты налогов и (или) сборов с организации» ук РФ. Результатом анализа является обобщение судебной практики, выявление тенденций и способов минимизации негативных уголовно-правовых последствий, сопутствующих ведению налогового спора.The paper analyses the practice of application by courts of the article 199 «Corporate tax evasion» of the RF Criminal Code in the period from 2013 to the first half of 2014. The results are summarized in the form of courts brief. Moreover, the author identifies trends and reviews ways to mitigate the negative penal consequences of the tax dispute.

Suggested Citation

  • Борисичев Антон Александрович, 2014. "Актуальные Тенденции Минимизации Уголовно-Правовых Последствий Налоговых Споров," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 5, pages 140-145.
    • Handle: RePEc:scn:031101:15724736
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