Уклонение от уплаты налогов, сборов, подлежащих уплате организацией, и (или) страховых взносов, подлежащих уплате организацией - плательщиком страховых взносов
Primary and additional offence
year
If a person is tried only for one crime, the offence in such a criminal case is called “simple”, if a person is tried for several crimes at once, it is called “qualified”. The gravest of the offences charged is the primary offence, the rest are additional offences (sometimes an additional offence is also called an additional qualification).
738
number of persons whose cases have gone through the court
460
persons convicted for primary offence
32
persons convicted for additional offence
5
persons acquitted for primary offence
273
persons whose cases for primary offence were terminated
964
total number of cases where this article was used
In 2017, 460 people were convicted on main offence under this article. 99 (21.5%) were sentenced to suspended imprisonment, another 30 (6.5%) got prison sentences. 5 persons were acquitted. Cases involving 273 persons were terminated (37% court cases), 278 cases were closed on non-exculpatory grounds.
32 persons were convicted on additional offense. Court decided to terminate the case for 9 persons on this case by this article on additional offense. 1 person was acquitted of additional offense.
Outcomes of the cases pertaining to Article 199 that made it to the court (primary offence)
primary offence
additional offence (by the number of persons)
add. qualification (by the number of crimes)
