EXEMPTION FROM CRIMINAL LIABILITY FOR TAX CRIMES: CONFLICTS OF NORMS IN CRIMINAL LAW

The modern criminal law contains a number of provisions that regulate similar social relations and may conflict with each other, even regarding exemption from criminal liability, where the circumstances simultaneously fall within the scope of multiple articles from both the General and Special Parts of the Criminal Code of the Russian Federation. This article examines the interrelationship between the provisions of Article 75, Part 1 of Article 76.1, and Article 76.2, as well as the notes to Articles 198–199 of the Criminal Code of the Russian Federation, which govern exemption from criminal liability for tax crimes, taking into account the provisions of the Criminal Procedure Code and the Tax Code of the Russian Federation, along with clarifications issued by the Supreme Court of the Russian Federation.