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Authors : 1. Yu.V. Kuvaldina,
Post-graduate student
State Educational Establishment of Higher Professional Education «Samara State University»
Article 28.1 of the criminal-procedural code: procedural essence of an institute and its correlation with adjacent models
The article analyzes the mechanism of criminal persecution in cases of tax crimes, introduced by Article 28.1 of the Criminal-Procedural Code. The institute specified by Artcle 28.1 of the Criminal-Procedural Code, is viewed by the author as a form of dismissal, aimed at absolution of persons who were justly criminally prosecuted, but deserved mercy due to their post-criminal behaviour, as well as at simplifying of justice in relation to such persons. Taking this into account, the author comes to a conclusion that the new model is procedurally close to the institution of dismissal of the criminal prosecution in case of active repentance (Article 28.1 of the Criminal-Procedural Code).
Keywords :
active repentance, reconciliation, tax crimes, dismissal of criminal case, reparation of damages, compensation for the harm, admittance of guilt
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Type of article : The scientific article
