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Nikiforov, A.V. Competence of tax bodies when administering responsibility for tax crimes.

Published in journal "Administrative and municipal law", 2013-11 in rubric "Administrative and municipal law: business, economy, finance", pages 1051-1057.

Resume: This article concerns competence and status of tax bodies in cases of administering responsibility for tax crimes to taxpayers and tax agents. Much attention is paid to the competence of tax bodies when transferring to the investigative bodies the tax audit results in order to establish whether a criminal case should be opened. It is noted that a tax body is a subject, which defines the further course of actions for the criminal prosecution. The author analyzes the issue of whether it is acceptable for a tax body to transfer tax audit materials to the investigative bodies, if the court has suspended the enforcement of tax body decision as well as the tax payment notice for payment of the arrears. The author makes a conclusion that injunction measures in the form of suspension of enforcement of a certain non-normative legal acts excludes the possibility for a tax body to take any actions aimed to collect taxes, fines and penalties, and it stands for a prohibition of any actions based on the disputed act .

Keywords: tax body, tax crimes, tax agent, taxpayer, tax audit, law-enforcement bodies, tax, arrears, criminal law, injunctions.

DOI: 10.7256/1999-2807.2013.11.9912

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