Comparative analysis of forensic cost expertise and valuation activities

Shuraev Danzan Postgraduate student, Department of Forensic Examinations and Criminalistics of the Russian State University of Justice 125167, Russia, Moskva oblast', g. Moscow, pr-d Novyi Zykovskii, 7 danzanshuraev@gmail.com

Annotation. The subject of the research is the patterns of formation and functioning of the system of special knowledge, the synthesis of which constitutes the theoretical, legal, organizational and methodological basis of forensic value expertise and appraisal activity. The object of the research is expert, investigative and judicial practice in cases related to the determination of the value of objects of expert research, as well as appraisal activities in appraisal organizations that carry out value research of various objects. Particular attention is paid to a comprehensive comparative analysis of forensic and appraisal activities, which makes it possible to distinguish between competence, legal regulation, essence, grounds for production, responsibility and the result of the activity of an expert and an appraiser. The main conclusions of the study are that a forensic cost examination is carried out only on the basis of an investigator's decision or a court ruling containing normatively fixed mandatory requisites, and the assessment of an object is carried out on the basis of contractual obligations. Also, the result of a forensic cost examination is an expert opinion, containing mandatory details and having a structure enshrined in the Law on Forensic Expert Activity and procedural legislation. It is important to distinguish between the legal status of an expert and an appraiser. An expert, unlike an appraiser, is not entitled to independently collect materials for the production of a forensic examination, involve other experts and specialists, or interact with third parties. At the same time, an expert, unlike an appraiser, bears criminal responsibility and is a person facilitating justice and bears procedural responsibility.

To date, the problem of the correlation of the fundamentals of forensic and evaluation activities is acute. Often, the mixing of these two spheres of activity leads to the fact that the result of a judicial cost study is not accepted by the court as reliable, permissible and relevant evidence, or is easily refuted by the opposing party in the dispute. In this article, it is proposed to distinguish between expert and evaluation activities according to various criteria.

1. Regulatory and legal regulation of forensic expert and evaluation activities.

The legal basis of forensic examination is, first of all, Federal Law No. 73-FZ of 31.05.2001 "On State Forensic expert Activity", which forms a special conceptual apparatus, defines the principles, tasks and objects of expert research, establishes the procedural status and competence of the expert and affects the general principles of methodological, informational, financial and scientific provision of forensic expertise. The specifics of the legal status of an expert, the form of an expert opinion, depending on the type of legal proceedings, are also established by the procedural legislation of the Russian Federation. The legal basis of expert activity is also made up of regulatory legal acts of federal executive authorities regulating the organization and production of forensic examination (for example, acts of the Ministry of Internal Affairs of the Russian Federation, the Investigative Committee of the Russian Federation and the Ministry of Justice of the Russian Federation on the approval of types of forensic examinations conducted in the relevant departments, etc.)

The regulatory framework for evaluation activities consists of several levels. The first level includes federal laws. First of all, Federal Law No. 135-FZ of 29.07.1995 "On Appraisal Activity in the Russian Federation", which establishes the concept, tasks, objects of appraisal activity, grounds for its implementation and the status of an appraiser. In addition, some aspects for evaluation (for example, cases of mandatory evaluation) are fixed in other federal laws: Federal Law No. 127-FZ of 26.10.2002 "On Insolvency (Bankruptcy)", Federal Law No. 14-FZ of 08.02.1998 "On Limited Liability Companies", etc. The second level of regulatory legal acts consists of standards and rules of appraisal activity: international, federal, as well as standards and rules of the self-regulatory organization of appraisers. The last level of documents consists of regulatory legal acts of executive authorities (for example, Government resolutions, orders of the Ministry of Economic Development regarding the regulation of appraisal activities).

At the same time, the expert's full compliance with the evaluation legislation is impossible due to direct contradictions in a number of provisions defining the legal status of the expert and the appraiser, the result of the activity and others. For example, often an expert, following the Federal Assessment Standard No. 3 "Requirements for an assessment report (FSO-3)", as a result of a forensic examination, provides a court or investigator with a document containing the characteristics required for an assessment report, and not for an expert's conclusion.

Therefore, in order to conduct a forensic cost examination, it is necessary to rely on regulatory legal acts regulating valuation activities (including valuation standards, recommendations of the Ministry of Economic Development, etc.), in part that does not contradict the legislation on the organization of expert activities and the production of forensic examinations and the substance of the issues put before the expert by the court.

2. The essence of judicial cost expertise and evaluation activities.

This criterion is crucial in distinguishing between forensic examination and evaluation. Analyzing Article 195 of the Code of Criminal Procedure of the Russian Federation, Article 82 of the APC of the Russian Federation, Article 79 of the CPC of the Russian Federation, Article 77 of the CAS of the Russian Federation, we can make an unambiguous conclusion that forensic examination is a procedural action appointed by an investigator or a court.

In turn, the valuation of objects cannot be initiated by the participants of procedural legal relations. Evaluation activity is considered by the legislator as a professional activity of the subjects of evaluation activity aimed at establishing a specific type of value in relation to the objects of evaluation^[6]. The evaluation activity also provides for the procedure of examination of the evaluation report (actions of an expert or experts of a self-regulatory organization of appraisers in order to form an expert or experts' opinion on the report signed by the appraiser or appraisers on compliance with the requirements of the legislation of the Russian Federation on evaluation activities, and in the case of an examination of the report on determining the market value of the object of evaluation, also on confirmation the market value of the valuation object determined by the appraiser in the report^[6]), which also needs to be distinguished from the procedural institute of forensic examination^[15].

3. The grounds for the production of forensic evaluation and evaluation.

The basis for the production of a forensic evaluation examination is the investigator's decision or a court ruling containing mandatory requisites. Such details include: the grounds for the appointment of a procedural action, information about the expert (expert institution), questions posed to the expert and materials provided for research. The list of details is supplemented depending on which court proceedings the cost examination is assigned. So, it is necessary to specify the conditions for handling the provided materials in administrative proceedings; the time period for the expert study, an indication of the expert's warning about criminal liability in civil, arbitration and administrative proceedings; and other details. In addition, the issuance of the decision by the investigator is accompanied by other procedural actions (for example, familiarization with the decision on the appointment of a judicial evaluation of participants in criminal proceedings, etc.^[2]). When appointing a forensic evaluation examination, it is also necessary to specify the specific type of cost that needs to be calculated in relation to the object of the study.

However, a judicial cost examination may be initiated not only by the investigator or the court, but also at the request of the person participating in the case, or with the consent of the persons participating in the case^[2]. In some cases, conducting a forensic examination is mandatory (for example, Article 196 of the Code of Criminal Procedure of the Russian Federation.)

Unlike forensic examination, the assessment is carried out on the basis of a service agreement, which must contain the mandatory conditions specified in the Law on Evaluation Activities. As such , the following are recognized:

1) the purpose of the assessment;

2) a description of the object or objects of assessment, allowing their identification;

3) the type of the determined value of the object of assessment;

4) the amount of monetary remuneration for the evaluation;

5) the date of determining the value of the valuation object;

6) information on compulsory insurance of civil liability of the appraiser;

7) the name of the self-regulating organization of appraisers, of which the appraiser is a member, and the location of this organization;

8) an indication of the standards of evaluation activities that will be applied during the evaluation;

9) an indication of the amount, procedure and grounds for the occurrence of additional liability in relation to the civil liability of the appraiser;

10) information about the liability insurance contract of the legal entity with which the appraiser has concluded an employment contract for violation of the requirements of the contract for evaluation and the contract of liability insurance for damage to the property of third parties as a result of violation of the requirements of regulatory legal in the field of evaluation activities;

11) information about the independence of the legal entity with which the appraiser has concluded an employment contract, and the appraiser;

12) information about the appraiser or appraisers who will conduct the assessment.

Some legal conflict is created by the wording that the assessment "can be carried out on the basis of a ruling of a court, an arbitration court, an arbitration court, as well as by a decision of an authorized body" ^[6]. However, the mechanism for implementing this norm has not been developed by the legislator and does not seem necessary in the existence of a forensic examination as a procedural action.

The Law on Appraisal Activity establishes mandatory cases of evaluation in case of involvement in the transaction of valuation objects belonging in whole or in part to the Russian Federation, subjects of the Russian Federation or municipalities, including:

1) when determining the value of valuation objects belonging to the Russian Federation, subjects of the Russian Federation or municipalities, for the purpose of their privatization, transfer to trust management or transfer to lease;

2) when using valuation objects belonging to the Russian Federation, subjects of the Russian Federation or municipalities as collateral;

3) in case of sale or other alienation of valuation objects belonging to the Russian Federation, subjects of the Russian Federation or municipalities;

4) in case of assignment of debt obligations related to valuation objects belonging to the Russian Federation, subjects of the Russian Federation or municipalities;

5) when transferring valuation objects belonging to the Russian Federation, subjects of the Russian Federation or municipalities, as a contribution to the authorized capitals, funds of legal entities^[6].

In addition, the evaluation of the object is mandatory in the event of a dispute about the value of the object of evaluation, including:

1) during the nationalization of property;

2) in case of mortgage lending to individuals and legal entities in cases of disputes about the value of the mortgage subject;

3) when drawing up marriage contracts and dividing the property of the divorcing spouses at the request of one of the parties or both parties in the event of a dispute about the value of this property;

4) when property is seized for state or municipal needs;

5) when assessing the objects of assessment in order to control the correctness of the payment of taxes in the event of a dispute about the calculation of the tax base ^[6].

It is worth noting that this list of cases in which mandatory assessment is required is not exhaustive.

Thus, a forensic examination is carried out only on the basis of an investigator's decision or a court ruling containing legally fixed mandatory requisites, and the assessment is carried out on the basis of an agreement on the provision of evaluation services between the appraiser (appraisers) and the customer (a person authorized by the customer).

4. The subject of the production of cost expertise and evaluation.

A forensic expert is a person with special knowledge appointed by the court in accordance with the procedure established by the procedural legislation of the production and forensic examination and giving an opinion^[2]. Forensic expert research can be carried out by an employee of a state or non-state expert organization, private experts, employees of non-expert organizations or other specialists.

The totality of special knowledge possessed by a particular expert (subjective competence) is determined in the process of selecting a knowledgeable person and resolving the issue of entrusting the production to such a person of expertise. For example, when appointing a forensic examination in an arbitration process to a person who is not a state forensic expert, the court also finds out information about his education, specialty, work experience, position and indicates them in the definition of the appointment of the examination ^[10]. An expert in a state forensic expert institution can be a citizen who has a higher education and has received additional professional education in a specific expert specialty^[7]. In turn, the requirements for non-governmental experts are not legally fixed.

If the expert's incompetence is found, such a participant in the procedural relations is subject to recusal (Article 70 of the Code of Criminal Procedure of the Russian Federation).

At the same time, it should be borne in mind that sometimes illegal demands are made to the expert. In particular, it is an impossible requirement to demand from an expert a license confirming the right to conduct forensic examinations. To date, forensic expertise is not subject to licensing^[9].

In addition, when appointing a judicial valuation examination, an expert is required to provide information confirming his membership in a self-regulating organization of appraisers. This requirement is also illegal and is not provided for by the legislation on forensic expertise.

Also, an unlawful requirement for an expert who has been assigned a judicial cost examination is to request information from him about mandatory civil liability insurance. This requirement is not provided for by law.

The concept of an appraiser is somewhat different. According to Article 4 No. 135-FZ "On Appraisal Activity in the Russian Federation", certain formal features are presented to the subjects of appraisal activity, in particular:

1) membership in one of the self-regulating organizations^[8] appraisers;

2) liability insurance in accordance with the requirements of the assessment legislation^[6].

It follows from the provisions of the Law on Appraisal Activity that professional training of appraisers is carried out by educational organizations of higher education under master's degree programs, professional retraining, advanced training.

Proceeding from the above, it follows that the appraiser, provided he has special knowledge and subject to the procedural procedure for appointing him as an expert in a particular case, can conduct a judicial cost examination.

5. The legal status of the expert and appraiser.

The legal status of an expert or appraiser includes the rights, obligations, restrictions, as well as the responsibility of the subjects of the examination or evaluation. Let's consider those elements of the legal status that are fundamentally different when comparing the activities of a forensic expert and an appraiser.

Thus, an expert has the right, if necessary, to attract other experts to conduct a forensic examination and give an opinion by submitting a petition to the head of the expert institution^[7]. The appraiser is independent in the manifestation of his initiative and, as necessary, may involve other appraisers or other specialists on a contractual basis.

The forensic expert is also granted the right to receive additional materials and information, but only if the expert submits a petition to the court or investigator for the provision of such materials^[7]. It follows that the expert does not have the right to independently collect materials for the production of forensic examination. From such restrictions in the activity of the expert, it follows that, if it is necessary to inspect the object of the value examination at the place of its storage or location, the expert should carry out such actions after prior written approval with the investigator or the court. On the contrary, the Law on Appraisal Activity explicitly provides that the appraiser has the right to independently collect the materials necessary for him, receive explanations and additional information and request in writing or orally from third parties the information necessary for the evaluation of the object of evaluation^[6]. The exception in this case is information containing state or commercial secrets.

Also, the expert has no right to contact the participants in the process if such contacts violate the principle of independence of the judicial expert. On the contrary, it follows from the appraiser's activity that he needs to contact third parties to obtain information relevant to determining the value of the object of evaluation.

These differences in legal status often give rise to procedural violations that entail the inadmissibility of an expert opinion as evidence. Judicial practice shows that appraisers appointed by the court to conduct a judicial valuation examination act according to the rules of the Law "On Valuation Activities", namely, independently inspect a material object, independently obtain title documents for the object of examination, and so on.

It is also worth distinguishing between the responsibility of the expert and the appraiser for non-fulfillment or improper fulfillment of their duties. Thus, Article 24.6 of the Law "On Appraisal Activity" directly provides for civil liability of the appraiser for losses caused to the customer who concluded the contract for the evaluation, or property damage caused to third parties due to the use of the final value of the market or other value of the object of evaluation specified in the report^[6]. However, as judicial practice shows, civil liability may not always occur due to the specifics of the evaluation activity: the evaluation is only advisory in nature and is not mandatory (except in cases when a law or other regulatory act provides for the obligation of such magnitude for the parties to the transaction, a state body, an official, management bodies of a legal entity ^[13]); the probabilistic nature of determining the market value, which involves obtaining discrepancies in the evaluation results^[12]. This law also specifies the range of grounds for applying disciplinary measures to the subject of evaluation activities, up to the recommendation of excluding him from the members of the self-regulatory organization of appraisers. In more detail, the measures of such influence, the procedure and grounds for their application are prescribed in the codes of responsibility of members of a self-regulating organization ^[17]. As for the criminal liability of the appraiser, to date, there is no direct corpus delicti for the actions or omissions of the subject of appraisal activity in the legislation. Nevertheless, the idea of criminalizing certain actions of the appraiser has been repeatedly supported by both scientists and practitioners. For example, the Chairman of the Investigative Committee of the Russian Federation Bastrykin A.I. notes the expediency of introducing criminal liability of appraisers for including in the report on the evaluation of the object deliberately false information about the value of the object, as well as the application of obviously inappropriate standards and rules for the application of property valuation, if these actions are committed out of selfish or other personal interest ^{[16, pp. 8-22]}.

A forensic expert may also be subject to disciplinary liability for failure to fulfill the obligations stipulated in the employment contract between him and the expert organization, including for refusing to give an opinion. Unlike an appraiser, a forensic expert may be criminally liable for violations in the course of carrying out professional activities. Thus, criminal sanctions entail a deliberately false conclusion or testimony of an expert ^[1], disclosure of preliminary investigation data by a person warned in accordance with the procedure established by law about the inadmissibility of their disclosure if it was committed without the consent of the investigator or the person conducting the inquiry^[1].

A forensic expert, being a participant in the proceedings, unlike a professional appraiser, may also be subject to procedural measures of responsibility. In particular, the arbitration procedural legislation provides for the imposition of a court fine on an expert (or the head of an expert institution) for failure to comply with the arbitration court's requirement to submit an expert's opinion to the court within the time limit set in the definition on the appointment of an expert examination, provided that there is no reasoned message from the expert or the state forensic expert institution about the impossibility of timely examination or the impossibility of conducting an expert examination. expertise^[3].

Thus, it is necessary to clearly distinguish between the statuses of an expert and an appraiser, the complex of their rights and obligations, the consequences for violations in the exercise of professional activity.

6. The result of the judicial cost examination and evaluation, its status in the evidence system.

In accordance with Article 25 of the Federal Law "On State Forensic Expert Activity in the Russian Federation", according to the results of the conducted research, an expert or a commission of an expert gives a written opinion and signs it^[7]. In the case of an expert examination in an expert institution, the signatures of the expert (commission of experts) are certified by the seal of such institution; the signature of a private expert can be certified. The structure of the expert opinion is also enshrined in the law and contains the following elements:

1) the time and place of the forensic examination;

2) the grounds for conducting a forensic examination;

3) information about the body or person who appointed the forensic examination;

4) information about the state forensic expert institution, about the expert (surname, first name, patronymic, education, specialty, work experience, academic degree and academic title, position held) who are entrusted with the production of forensic examination;

5) warning of the expert in accordance with the legislation of the Russian Federation on liability for giving a deliberately false conclusion;

6) questions posed to an expert or a commission of experts;

objects of research and case materials submitted to the expert for forensic examination;

7) information about the participants in the process who were present during the forensic examination;

8) the content and results of research indicating the methods used;

9) evaluation of research results, justification and formulation of conclusions on the issues raised.

10) materials illustrating the conclusion of the expert (commission of experts) ^[7].

The result of the evaluation is a report on the evaluation of a specific object. In addition to the formal elements of the report (date, report number, etc.) established by the Federal Law "On Evaluation Activities in the Russian Federation", the Federal Evaluation Standard "Requirements for the Evaluation Report (FSO No. 3)" details the structure of the report, which defines the following sections of the report:

1) basic facts and conclusions (information about the object of evaluation, evaluation results obtained by applying various approaches to evaluation and the final cost of the object of evaluation);

2) assignment for evaluation in accordance with the requirements of federal evaluation standards;

3) information about the evaluation customer and the appraiser;

4) assumptions and restrictive conditions used by the appraiser during the evaluation;

5) applicable standards of evaluation activity;

6) description of the evaluation object with references to documents establishing quantitative and qualitative characteristics of the evaluation object;

7) analysis of the market of the object of evaluation, as well as analysis of other external (price-forming) factors that are not directly related to the object of evaluation, but affect its value;

8) description of the evaluation process of the object of evaluation in terms of the application of profitable, cost-based and comparative approaches to evaluation;

9) coordination of results^[11].

The main differences between the documents considered are in the nature of their origin: the expert's conclusion is the result of a procedural action, the evaluation report is the result of the appraiser's fulfillment of obligations under the service agreement. Hence, there are certain differences in the content of the documents (for example, due to the different amount of information studied) and in their design (for example, a mandatory requirement for the expert's conclusion is the expert's signature on the warning of criminal liability and on explaining to the expert his procedural rights and obligations). Despite such differences, the opinion is expressed that it is necessary to include an assessment report in the expert opinion. Thus, the letter of the Ministry of Economic Development states that when raising the issue of determining the market value in the framework of legal proceedings, the expert must attach an assessment report to his conclusion (which, in turn, must comply with the Law on Valuation Activities, federal valuation standards, standards and rules of the self-regulatory organization of appraisers, of which the appraiser is a member) as a material illustrating this conclusion^[14]. This position seems controversial. Thus, when determining the value of an object in the framework of legal proceedings, it will be necessary to prepare two full-fledged documents, to which different requirements are imposed and in the preparation of which the executor has different amounts of rights and obligations. In addition, the mentioned agency is not authorized to resolve issues that are not within its competence, in particular, the regulation of forensic activities.

The status of an expert opinion in the framework of legal proceedings is determined by procedural legislation and, according to it, is evidence in the case under consideration (Article 80 of the CPC of the Russian Federation, Article 86 of the CPC of the Russian Federation, Article 86 of the APC of the Russian Federation, Article 82 of the CAS of the Russian Federation). The assessment report can also act as evidence as another document (Article 81 of the Code of Criminal Procedure of the Russian Federation) or as written evidence in civil (Article 71 of the CPC of the Russian Federation), arbitration (Article 75 of the APC of the Russian Federation) or administrative proceedings (Article 70 of the CAS of the Russian Federation), as well as on the reliability of the report as a document containing evidentiary information, It is specified in Article 12 of the Federal Law "On Appraisal Activity in the Russian Federation". In court proceedings, there is often a problem of the ratio of the assessment report and the expert opinion. As the judge of the Arbitration Court of the Tula region A.V. Drachen notes, the expert opinion has the appearance of more weighty evidence, since the examination was appointed as part of the trial, the expert was warned about criminal liability for giving a deliberately false conclusion^[18]. However, for the court, no evidence has a predetermined force and each of them is subject to evaluation along with other evidence.

Consequently, the result of the judicial cost examination is an expert opinion containing mandatory requisites and having a structure fixed by the Law on Forensic Expertise and procedural legislation. At the same time, there is no need to attach an assessment report as a material illustrating the expert's conclusion. In court proceedings, both the expert's opinion and the appraiser's report have the status of evidence. To many practitioners and scientists, the expert's opinion seems to be more weighty evidence due to a number of procedural guarantees, but the court needs to evaluate them according to its inner conviction along with other evidence in the case.

Thus, a comprehensive comparative analysis of forensic and evaluation activities allows you to distinguish between the competence of an expert and an appraiser. Thus, in order to conduct a forensic cost examination, it is necessary to rely on regulatory legal acts regulating valuation activities (including valuation standards, recommendations of the Ministry of Economic Development, etc.), in part that does not contradict the legislation on the organization of expert activities and the production of forensic examinations and the substance of the issues raised before the expert. Judicial cost examination is carried out only on the basis of an investigator's decision or a court ruling containing legally fixed mandatory requisites, and the evaluation of the object is carried out on the basis of contractual obligations. As for the distinction between the legal status of an expert and an appraiser, an expert, unlike an appraiser, does not have the right to independently collect materials for forensic examination, involve other experts and specialists, interact with third parties, etc. At the same time, the expert, unlike the appraiser, bears criminal responsibility and, being a person assisting justice, procedural responsibility. The result of the judicial cost examination is an expert opinion containing mandatory details and having a structure fixed by the Law on Forensic Expertise and procedural legislation. At the same time, there is no need to attach an assessment report as a material illustrating the expert's conclusion. In court proceedings, both the expert's opinion and the appraiser's report have the status of evidence.

List of literature:

^[1]. "Criminal Code of the Russian Federation" dated 13.06.1996 No. 63-FZ, [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[2]. "Criminal Procedure Code of the Russian Federation" dated 18.12.2001 No. 174-FZ [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[3]. "Arbitration Procedural Code of the Russian Federation" dated 24.07.2002 N 95-FZ [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[4]. "Civil Procedure Code of the Russian Federation" dated 14.11.2002 No. 138-FZ [Electronic resource] // SPS "Consultant Plus".

^[5]. "Code of Administrative Procedure of the Russian Federation" dated 08.03.2015 No. 21-FZ [Electronic resource] // SPS "Consultant Plus".

^[6]. Federal Law "On Appraisal Activity in the Russian Federation" dated 29.07.1998 No. 135-FZ [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[7]. Federal Law "On State Forensic Expert Activity in the Russian Federation" dated 31.05.2001 No. 73-FZ [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[8]. Federal Law No. 315-FZ dated 01.12.2007 "On Self-regulating organizations" [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[9]. Federal Law "On Licensing of Certain Types of Activities" dated 04.05.2011 No. 99-FZ // Access from the legal reference system "Consultant Plus".

^[10].                     Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 04.04.2014 No. 23 "On some issues of the practice of application by arbitration courts of legislation on expertise" [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[11].                     Order of the Ministry of Economic Development of the Russian Federation dated 05/20/2015 No. 299 "On Approval of the Federal Assessment Standard "Requirements for the Assessment Report (FSO N 3)" [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[12].                     Ruling of the Supreme Court of the Russian Federation dated 22.12.2016 in case no. A09-6803/2014 [Electronic resource] // Database of court decisions RosPravosudie.

^[13].                     Informational letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 30.05.2005 N 92 "On consideration by arbitration courts of cases on challenging the valuation of property made by an independent appraiser" [Electronic resource] // SPS Consultant Plus.

^[14].                     Letter of the Ministry of Economic Development of the Russian Federation dated 07/19/2010 No. D06-2301 "On the inclusion of an assessment report in an expert opinion prepared by an expert appraiser on the initiative of courts and investigative bodies, as well as on the absence of grounds for an audit by a self-regulatory organization of appraisers of the conclusion drawn up by an expert appraiser in the framework of legal proceedings" [Electronic resource] // Access from the legal reference system "Consultant Plus".

^[15].                    Kuznetsov A.P., Generalov A.V., Voronchikhin D.V. Evaluation activity in arbitration and civil proceedings: Textbook, section 2.3 [Electronic resource] // Access from the legal reference system "Consultant Plus". p. 221.

^[16].                    Bastrykin A.I. The main directions of improving the Russian criminal policy in the economic sphere // Proceedings of the Institute of State and Law of the Russian Academy of Sciences. – 2014. - No. 3. pp. 8-22.

^[17].                     Code of Responsibility of members of the Association of Self-regulatory Organization "National Board of Appraisers" dated 05/18/2021 [Electronic resource] // Official website of the SRO "National Board of Appraisers". URL:http://www.nkso.ru/files/DK/Kodeks_Otvetst_NKSO.pdf. (accessed: 06/16/2021).

^[18]. Drachen A.V. Problematic issues of the study of the appraiser's report as evidence in the case, challenging the reliability of the assessment in the arbitration process [Electronic resource] // Access from the GARANT legal reference system.