Pretext not to Commence Criminal Charge Against Tax Crime

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Pretext not to Commence Criminal Charge Against Tax Crime

The article deals with consequences of legislative restriction of the opportunity to undertake prosecution against tax crime due to the introduction of “defensive” pretext for this decision making.

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Bibliographic Details
Main Author:	I. G. Ragozina
Format:	Article
Language:	Russian
Published:	Omsk Law Academy 2014-03-01
Series:	Сибирское юридическое обозрение
Subjects:	возбуждение уголовного дела повод для возбуждения уголовного дела налоговые преступления налоговые органы prosecution undertaking pretext for criminal case initiating tax crimes tax agencies
Online Access:	https://www.siberianlawreview.ru/jour/article/view/782
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Description
Summary:	The article deals with consequences of legislative restriction of the opportunity to undertake prosecution against tax crime due to the introduction of “defensive” pretext for this decision making.
ISSN:	2658-7602 2658-7610