Уклонение от уплаты налогов, сборов, подлежащих уплате организацией, и (или) страховых взносов, подлежащих уплате организацией - плательщиком страховых взносов
Primary and additional offence
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).
number of persons whose cases have gone through the court
persons convicted for primary offence
persons convicted for additional offence
persons acquitted for primary offence
persons whose cases for primary offence were terminated
total number of cases where this article was used
In 2020, 315 people were convicted on main offence under this article. 80 (25.4%) were sentenced to suspended imprisonment, another 25 (7.9%) got prison sentences. 5 persons were acquitted. Cases involving 381 persons were terminated (54.4% court cases), 362 cases were closed on non-exculpatory grounds.
15 persons were convicted on additional offense. Court decided to terminate the case for 8 persons on this case by this article on additional offense. 2 people were acquitted of additional offense.
Outcomes of the cases pertaining to Article 199 that made it to the court (primary offence)
additional offence (by the number of persons)
add. qualification (by the number of crimes)
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