Issues in Criminal Law Qualification under Articles 195–196 of the Criminal Code of the Russian Federation: Issues of Interpreting “Bankruptcy Criteria” and the Status of Special Subjects

The article examines issues related to the criminal law classification of acts stipulated in Articles 195–196 of the Criminal Code of the Russian Federation, specifically concerning the establishment of “bankruptcy criteria” and the identification of the relevant categories of special subjects. An analysis of doctrinal approaches and contemporary judicial practice demonstrates that the absence of uniform criteria for insolvency and for the exercise of de facto control over a debtor complicates the evidentiary process in cases involving criminal bankruptcy. The necessity is substantiated for distinguishing between the formal indicators of indebtedness and the legally significant state of insolvency, as well as for conducting an independent assessment of the status of a person controlling the debtor. It has been concluded that it would be advisable for the Supreme Court of the Russian Federation to provide clarifications regarding the circumstance in proof and the criteria for qualifying the aforementioned crimes.