Nikiforov, A. V. Personal Interest as the Motive for Non-Performance of Obligations by a Tax Agent (Article No. 199.1 of the Criminal Code of the Russian Federation): Theory and Practice

Abstract: The article is devoted to conceptual problems of defining personal interest as the motive for committing criminal act of non-performance by a tax agent of his obligations to calculate, withhold or transfer taxes and/or levies to the associated budget or non-budgetary fund. The author of the article touches upon interpretation of the aforesaid motive by the Plenum of the Supreme Court of the Russian Federation as it is provided in their Decree on practical application by the courts of criminal legislation on liability for committing tax crime. The author also provides definitions of personal interest as it appears in court sentences given in accordance with Article 199.1 of the Criminal Code of the Russian Federation. The article describes doctrinal interpretations of the term ‘personal interest’ and raises a question whether it is expedient to use this feature of a criminal act. Special attention is paid to the line of reasoning followed by the New Moscow City Court for the Tula Region in their sentence of acquittal. The author concludes that the concept of ‘personal interest’ can be actually used as the criterion for delimitation of socially dangerous acts from other actions only if all circumstances of the case are thoroughly considered.

Keywords: