New grounds for exemption from criminal responsibility for economic crimes

The article analyses the new ground of exemption from criminal responsibility for economic crimes. In fact, the author dwells on a "reduced" variant of active repentance, when surrender and confession of guilt is enough for exemption from criminal responsibility. Unlike the "classical" acknowledgement of guilt, this surrender and confession statement is submitted in a strictly prescribed form and may refer not only to the applicant (declarant), but also to other people. Federal Law N 140-FZ of the Russian Criminal Code dated by June 8, 2015, introduces P. 3 Art. 76.1, providing additional grounds for exemption from criminal responsibility for economic crimes. According to this above-stated act, the person shall be exempt from criminal responsibility for crimes committed before January 1, 2015, that fit under Article 193, Parts 1 and 2 of Article 194, Articles 198, 199, 199.1, and 199.2 of the present Code, in case he/she is the applicant or the person in information of whom is contained in a special surrender and confession statement submitted in accordance with the Federal law "On the voluntary declaration by natural persons of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation", and provided that such acts refer to the acquisition (the formation of acquisition sources), use or disposition of assets and (or) controlled foreign companies, the information on which is contained in the special statement, and (or) to the opening and (or) crediting of the funds to the accounts (deposits), the information on which is contained in the special declaration. In this case, the provisions of Parts 1 and 2 Art. 76.1 of the Russian Criminal Code are not applied in terms of compensation and the transfer of the monetary compensation and received income to the federal budget. The list of crimes for which the person shall be exempt from criminal responsibility includes the acts which, according to the legislator, are related to the withdrawal of assets, including outside the Russian Federation, from under the financial control of national tax authorities or the federal executive bodies in charge of taxation control and supervision.

Keywords

Authors

References