Positive practice of defense in cases of tax evasion and tax levy from an organization (Article 199 of the Criminal Code of the Russian Federation)

Client's area:
Commercial organization, business owner
Review term:
6 months
Saving the Client's business
In 2017 a Client addressed the lawyers of Moscow Bar Association "MAGNETAR". An investigator of a unit of the Investigative Committee of the Russian Federation in Moscow initiated a criminal case on grounds of a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code "Evasion of taxes and (or) fees from the organization" (on a large scale). It appeared from the case file that the Client of Moscow Bar Association "MAGNETAR" had committed a non-payment of the value-added tax for several reporting periods, which resulted in the failure to pay taxes on a large scale.

When considering the question of the role of the lawyers of  Moscow Bar Association  "MAGNETAR" to issue, in our opinion, a fair court sentence in relation to the Z ... I.V. it should be noted that the Client, being the owner of the business, appealed to the Board of Appeals on the decision of the tax authority in terms of the amount of additional charges imposed on his organization as non-payment of taxes. The Client expressed an intention to preserve the existing business, since his organization has a good reputation in its field of activity.

The lawyers, in consultation with the Client, developed a clear protection strategy, which provided for the active provision of assistance to the preliminary investigation bodies, including the provision of documentation that was not investigated during the on-site tax audit. At the request of a lawyer, witnesses for the defense were questioned, and economic forensic examination was conducted. Thanks to the actions of the lawyer who competently built a defense strategy, the amount of damage imputed to the Client was halved. This amount was paid by the Client to the budget, which resulted in the termination of the criminal case.


In respect of the Client, the criminal case was dismissed on the grounds provided for in Art. 28.1 Code of Criminal Procedure, that is, in connection with damages.

Kosorukov Dmitriy Vladimirovich
Head of Criminal Law Department